april 19, 2022 0 0 CELEX:62021CA0052: Združeni zadevi C-52/21 in C-53/21: Sodba Sodišča (sedmi senat) z dne 24. februarja 2022 (predloga za sprejetje predhodne odločbe Cour d'appel de Liège – Belgija) – Pharmacie populaire – La Sauvegarde SCRL/État belge (C-52/21), Pharma Santé – Réseau Solidaris SCRL/État belge (C-53/21), (Predhodno odločanje – Svoboda opravljanja storitev – Člen 56 PDEU – Omejitve – Davčna zakonodaja – Davek od dohodkov pravnih oseb – Obveznost kupcev storitev, da davčni upravi prijavijo in posredujejo dokazila o zneskih, ki so jih zaračunali ponudniki storitev s sedežem v drugi državi članici – Neobstoj take obveznosti za povsem notranje storitve – Upravičenost – Učinkovitost davčnega nadzora – Sorazmernost)
januar 16, 2023 0 0 CELEX:62021CA0054: Case C-54/21: Judgment of the Court (Fourth Chamber) of 17 November 2022 (request for a preliminary ruling from the Krajowa Izba Odwoławcza — Poland) — Antea Polska S.A., Pectore-Eco sp. z o.o., Instytut Ochrony Środowiska — Państwowy Instytut Badawczy v Państwowe Gospodarstwo Wodne Wody Polskie (Reference for a preliminary ruling — Public procurement — Directive 2014/24/EU — Principles of awarding contracts — Article 18 — Transparency — Article 21 — Confidentiality — Insertion of those principles in the national legislation — Right of access to the essential content of the information provided by tenderers concerning their experience and references, concerning the persons proposed to carry out the contract and concerning the design of the proposed projects and the manne
avgust 01, 2022 0 0 CELEX:62021CA0055: Case C-55/21: Judgment of the Court (Tenth Chamber) of 9 June 2022 (request for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) — Direktor na Agentsia ‘Mitnitsi’ v ‘IMPERIAL TOBACCO BULGARIA’ EOOD (Request for a preliminary ruling — Taxation — Excise duties — Directive 2008/118/EC — Article 11 — Reimbursement of excise duty on excise goods released for consumption — Directive 2011/64/EU — point (b) of the first paragraph of Article 17 — Reimbursement of excise duty already paid, by means of tax markings, affixed to manufactured tobacco destroyed under administrative supervision — Obligation of Member States to adopt regulations providing for the reimbursement of excise duties on manufactured tobacco released for consumption and destroyed under cust
avgust 22, 2022 0 0 CELEX:62021CA0056: Zadeva C-56/21: Sodba Sodišča (drugi senat) z dne 30. junija 2022 (predlog za sprejetje predhodne odločbe Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės – Litva) – UAB „ARVI“ ir ko / Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (Predhodno odločanje – Obdavčenje – Skupni sistem davka na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 137 – Sistem izbirne obdavčitve – Pogoji – Nacionalna ureditev, ki pravico davčnega zavezanca, da izbere, da bo za prodajo nepremičnine obračunal DDV, pogojuje s tem, da se ta nepremičnina prenese na davčnega zavezanca, ki je že identificiran za DDV – Obveznost popraviti odbitke DDV v primeru nespoštovanja tega pogoja – Načela davčne nevtralnosti, učinkovitosti in sorazmernosti)
februar 27, 2023 0 0 CELEX:62021CA0057: Case C-57/21: Judgment of the Court (Second Chamber) of 12 January 2023 (request for a preliminary ruling from the Nejvyšší soud — Czech Republic) — RegioJet a.s. v České dráhy a.s. (Reference for a preliminary ruling — Competition — Abuse of a dominant position — Rules governing actions for damages under national law for infringements of the competition law provisions of the Member States and of the European Union — Directive 2014/104/EU — Articles 5 and 6 — Disclosure of evidence — Evidence in a competition authority’s file — Proceedings relating to an infringement of competition rules pending before the European Commission — National proceedings relating to an action for damages with regard to the same infringement — Conditions for the disclosure of evidence)
oktober 31, 2022 0 0 CELEX:62021CA0058: Case C-58/21: Judgment of the Court (Seventh Chamber) of 15 September 2022 (request for a preliminary ruling from the Verwaltungsgericht Wien — Austria) — FK (Reference for a preliminary ruling — Coordination of social security systems — Regulation (EC) No 883/2004 — Article 13 — Determination of the legislation applicable — Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons — Annex II — Article 1(2) — Person pursuing the profession of lawyer the centre of interest of whose private and professional activities is situated in Switzerland and who also pursues that profession in two other Member States — Application for the award of an early retirement pension — National
april 25, 2022 0 0 CELEX:62021CA0060: Zadeva C-60/21: Sodba Sodišča (šesti senat) z dne 10. marca 2022 – Evropska komisija/Kraljevina Belgija (Neizpolnitev obveznosti države – Člen 45 PDEU – Člen 28 Sporazuma o Evropskem gospodarskem prostoru – Prosti pretok delavcev – Neposredno obdavčenje – Dohodnina – Odbitki – Preživnine – Enako obravnavanje – Diskriminacija med davčnimi zavezanci rezidenti in nerezidenti)
februar 13, 2023 0 0 CELEX:62021CA0061: Case C-61/21: Judgment of the Court (Grand Chamber) of 22 December 2022 (request for a preliminary ruling from the Cour administrative d’appel, Versailles — France) — JP v Ministre de la Transition écologique, Premier ministre (Reference for a preliminary ruling — Environment — Directives 80/779/EEC, 85/203/EEC, 96/62/EC, 1999/30/EC and 2008/50/EC — Air quality — Limit values for microparticles (PM10) and nitrogen dioxide (NO2) — Exceeded — Air quality plans — Damage caused to an individual on account of deterioration of the air resulting from the exceedance of those limit values — Liability of the Member State concerned — Conditions for establishing that liability — Requirement that the rule of EU law infringed be intended to confer rights on the individuals who have be
avgust 22, 2022 0 0 CELEX:62021CA0063: Case C-63/21 P: Judgment of the Court (Eighth Chamber) of 30 June 2022 — Laure Camerin v European Commission (Appeal — Civil service — Former official — Sums deducted from retirement pension — Enforcement of a decision of a national court — Action for annulment and for damages)
december 05, 2022 0 0 CELEX:62021CA0064: Case C-64/21: Judgment of the Court (Third Chamber) of 13 October 2022 (request for a preliminary ruling from the Sąd Najwyższy — Poland) — Rigall Arteria Management sp. z o.o. sp.k. v Bank Handlowy w Warszawie S.A. (Reference for a preliminary ruling — Directive 86/653/EEC — Article 7(1)(b) — Self-employed commercial agents — Transaction concluded with a third party whom the commercial agent has previously acquired as a customer — Remuneration — Whether the agent’s right to commission is mandatory or supplementary)