Prikaz vseh zadetkov portala ZDSS.....
CELEX:62020CJ0029: Judgment of the Court (First Chamber) of 14 October 2021.#Biofa AG v Sikma D. Vertriebs GmbH und Co. KG.#Request for a preliminary ruling from the Oberlandesgericht Köln.#Reference for a preliminary ruling – Regulation (UE) No 528/2012 – Article 3(1)(a) and (c) – Definitions of ‘biocidal product’ and ‘active substance’ – Conditions – Mode of action other than mere physical or mechanical action – Article 9(1)(a) – Approval of an active substance – Scope of approval.#Case C-29/20.
October 15, 2021
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CELEX:62020CJ0045: Judgment of the Court (Eighth Chamber) of 14 October 2021.#E and Z v Finanzamt N and Finanzamt G.#Requests for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 167, Article 168(a), Article 250 and Article 252 – Deduction of input tax – Immovable property – An office room – Photovoltaic system – Allocation decision giving rise to a right of deduction – Communication of the allocation decision – Limitation period for exercising a right to deduct – Presumption of allocation to the private assets of the taxable person where the allocation decision is not communicated – Principle of neutrality – Principle of legal certainty – Principles of equivalence and proportionality.#Joined Cases C-45/20 and C-46/20.
October 15, 2021
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