CELEX:62020CJ0695: Judgment of the Court (Grand Chamber) of 28 February 2023.#Fenix International Limited v Commissioners for Her Majesty’s Revenue and Customs.#Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#Reference for a preliminary ruling – Implementing power of the Council of the European Union – Article 291(2) TFEU – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 28 and 397 – Taxable person, acting in his or her own name but on behalf of another person – Provider of services by electronic means – Implementing Regulation (EU) No 282/2011 – Article 9a – Presumption – Validity.#Case C-695/20.

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CELEX:62020CJ0695: Sodba Sodišča (veliki senat) z dne 28. februarja 2023.#Fenix International Limited proti Commissioners for Her Majesty’s Revenue and Customs.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo First-tier Tribunal (Tax Chamber).#Predhodno odločanje – Izvedbeno pooblastilo Sveta Evropske unije – Člen 291(2) PDEU – Skupni sistem davka na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člena 28 in 397 – Davčni zavezanec, ki deluje v svojem imenu, vendar za račun druge osebe – Ponudnik storitev, ki se opravljajo elektronsko – Izvedbena uredba (EU) št. 282/2011 – Člen 9a – Domneva – Veljavnost.#Zadeva C-695/20.

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CELEX:62021CJ0394: Judgment of the Court (Fifth Chamber) of 2 March 2023.#Bursa Română de Mărfuri SA v Autoritatea Naţională de Reglementare în domeniul Energiei i (ANRE).#Reference for a preliminary ruling – Internal market for electricity – Directive 2009/72/EC – Regulation (EU) 2019/943 – Article 1(b) and (c) and Article 3 – Principles regarding the operation of electricity markets – Regulation (EU) 2015/1222 – Article 5(1) – Nominated electricity market operator – National legal monopoly for day-ahead and intraday trading services – National legislation providing for a monopoly for short-, medium- and long-term wholesale trading of electricity.#Case C-394/21.

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