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CELEX:62020CJ0513: Sodba Sodišča (sedmi senat) z dne 13. januarja 2022.#Autoridade Tributária e Aduaneira proti Termas Sulfurosas de Alcafache SA.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Supremo Tribunal Administrativo.#Predhodno odločanje – Skupni sistem davka na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 132(1)(b) – Oprostitve za določene dejavnosti, ki so v javnem interesu – Oprostitev za bolnišnično in zdravstveno oskrbo – Tesno povezane dejavnosti – Zdraviliško zdravljenje – Znesek, prejet iz naslova priprave posamezne kartoteke, ki vključuje anamnezo.#Zadeva C-513/20.

January 17, 2022 No Comments

CELEX:62020CJ0363: Sodba Sodišča (osmi senat) z dne 13. januarja 2022.#Marcas MC Szolgáltató Zrt. proti Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Fővárosi Törvényszék.#Predhodno odločanje – Podjetja – Davek od dohodkov pravnih oseb – Davčni nadzor – Področje uporabe prava Unije – Listina Evropske unije o temeljnih pravicah – Člen 51(1) – Izvajanje prava Unije – Neobstoj – Četrta direktiva 78/660/EGS – Letni računovodski izkazi posameznih vrst družb – Knjiženje prihodkov iz pravic intelektualne lastnine – Člen 2(3) – Načelo prikazovanja resnične in poštene slike – Člen 31 – Postavke, prikazane v letnih računovodskih izkazih – Spoštovanje računovodskih načel.#Zadeva C-363/20.

January 17, 2022 No Comments

CELEX:62020CJ0363: Judgment of the Court (Eighth Chamber) of 13 January 2022.#MARCAS MC Szolgáltató Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Case C-363/20.

January 17, 2022 No Comments

CELEX:62020CJ0327: Judgment of the Court (Ninth Chamber) of 13 January 2022.#Skarb Państwa – Starosta Nyski v New Media Development & Hotel Services Sp. z o.o.#Request for a preliminary ruling from the Sąd Okręgowy w Opolu.#Case C-327/20.

January 17, 2022 No Comments

CELEX:62019CJ0377: Judgment of the Court (Second Chamber) of 13 January 2022.#Benedetti Pietro e Angelo S.S. and Others v Agenzia per le Erogazioni in Agricoltura (AGEA).#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Milk and milk products sector – Quotas – Additional levy – Regulation (EC) No 1788/2003 – Deliveries exceeding the producer’s available reference quantity – Collection of the contribution to the excess levy by the purchaser – Refund of levies overpaid – Regulation (EC) No 595/2004 – Article 16 – Criteria for redistributing the excess levy.#Case C-377/19.

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CELEX:62020CJ0326: Judgment of the Court (Third Chamber) of 13 January 2022.#SIA „MONO” v Valsts ieņēmumu dienests.#Request for a preliminary ruling from the Administratīvā apgabaltiesa.#Case C-326/20.

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CELEX:62020CJ0156: Judgment of the Court (First Chamber) of 13 January 2022.#Zipvit Ltd v The Commissioners for Her Majesty’s Revenue & Customs.#Request for a preliminary ruling from the Supreme Court of the United Kingdom.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right of deduction – Supply of postal services mistakenly exempted – VAT deemed to be included in the commercial price of the supply for the purpose of exercising the right of deduction – Not included – Concept of VAT ‘due or paid’.#Case C-156/20.

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CELEX:62019CJ0177: Judgment of the Court (Fifth Chamber) of 13 January 2022.#Federal Republic of Germany and Others v Ville de Paris and Others.#Appeal – Action for annulment – Environment – Type approval of motor vehicles – Regulation (EU) 2016/646 – Emissions from light passenger and commercial vehicles (Euro 6) – Setting of the not-to-exceed (NTE) values for emissions of oxides of nitrogen during the real driving emission (RDE) tests – Fourth paragraph of Article 263 TFEU – Admissibility of an action – Infra-State entity with powers in the field of environmental protection to limit the circulation of certain vehicles – Condition that the applicant must be directly concerned.#Joined Cases C-177/19 P to C-179/19 P.

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CELEX:62019CJ0881: Judgment of the Court (Fifth Chamber) of 13 January 2022.#Tesco Stores ČR a.s. v Ministerstvo zemědělství.#Request for a preliminary ruling from the Krajský soud v Brně.#Case C-881/19.

January 17, 2022 No Comments

CELEX:62020CJ0326: Sodba Sodišča (tretji senat) z dne 13. januarja 2022.#SIA „MONO” proti Valsts ieņēmumu dienests.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Administratīvā apgabaltiesa.#Predhodno odločanje – Trošarine – Direktiva 2008/118/ES – Oprostitev usklajene trošarine – Blago, namenjeno uporabi v okviru diplomatskih ali konzularnih odnosov – Pogoji za uporabo oprostitve, ki jih določi država članica gostiteljica – Plačilo z negotovinskimi plačilnimi sredstvi.#Zadeva C-326/20.

January 17, 2022 No Comments

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