Prikaz vseh zadetkov portala ZDSS.....

CELEX:62020CJ0221: Judgment of the Court (Seventh Chamber) of 28 October 2021.#Proceedings brought by A Oy and B Oy.#Reference for a preliminary ruling – Taxation – Directive 92/83/EEC – Excise duty – Beer – Article 4(2) – Possibility to apply reduced rates of excise duty to beer brewed by independent small breweries – Treatment as a single independent small brewery or as two or more small breweries – Obligation to transpose.#Joined Cases C-221/20 and C-223/20.
Več o... »
CELEX:62019CJ0636: Judgment of the Court (Fourth Chamber) of 28 October 2021.#Y v CAK.#Reference for a preliminary ruling – Cross-border healthcare – Concept of ‘insured person’ – Regulation (EC) No 883/2004 – Article 1(c) – Article 2 – Article 24 – Right to the benefits in kind provided by the Member State of residence at the expense of the Member State responsible for paying the pension – Directive 2011/24/EU – Article 3(b)(i) – Article 7 – Reimbursement of the costs of healthcare received in a Member State other than the Member State of residence and the Member State responsible for paying the pension – Conditions.#Case C-636/19.
Več o... »
CELEX:62020CJ0324: Judgment of the Court (First Chamber) of 28 October 2021.#Finanzamt B v X-Beteiligungsgesellschaft mbH.#Reference for a preliminary ruling – Directive 2006/112/EC – Value added tax (VAT) – Supply of services – Articles 63 – Chargeability of VAT – Articles 64(1) – Concept of ‘supplies which give rise to successive payments’ – One-time supply remunerated by means of payment in instalments – Articles 90(1) – Reduction of the taxable amount – Concept of ‘non-payment of the price’.#Case C-324/20.
Več o... »