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Baza informacij za delovanje Partnerjev Mreže Modro Poslovanje

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CELEX:62021CA0664: Case C-664/21, Nec Plus Ultra Cosmetics AG: Judgment of the Court (Tenth Chamber) of 2 March 2023 (request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije — Slovenia) — Nec Plus Ultra Cosmetics AG v Republika Slovenija (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 138(1) — Exemptions for intra-community transactions — Supply of goods — Principles of tax neutrality, effectiveness and proportionality — Compliance with substantive requirements — Time limit for the submission of evidence)

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CELEX:62021CA0666: Case C-666/21, Åklagarmyndigheten: Judgment of the Court (Third Chamber) of 2 March 2023 (request for a preliminary ruling from the Hovrätten för Nedre Norrland — Sweden) — AI v Åklagarmyndigheten (Reference for a preliminary ruling — Road transport — Regulation (EC) No 561/2006 — Scope — Article 2(1)(a) — Article 3(h) — Notion of ‘carriage by road of goods’ — Notion of ‘maximum permissible mass’ — Vehicle fitted out as a temporary private living space and for the non-commercial loading of goods — Regulation (EU) No 165/2014 — Tachographs — Article 23(1) — Requirement for regular inspections by approved workshops)

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CELEX:62021CA0667: Case C-667/21, Krankenversicherung Nordrhein: Judgment of the Court (Third Chamber) of 21 December 2023 (request for a preliminary ruling from the Bundesarbeitsgericht — Germany) — ZQ v Medizinischer Dienst der Krankenversicherung Nordrhein, Körperschaft des öffentlichen Rechts (Reference for a preliminary ruling — Protection of natural persons with regard to the processing of personal data — Regulation (EU) 2016/679 — Article 6(1) — Conditions for lawful processing — Article 9(1) to (3) — Processing of special categories of data — Data concerning health — Assessment of an employee’s capacity to work — Health insurance medical service processing data concerning the health of its own employees — Conditions for such processing and whether permissible — Article 82(1) — Righ

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CELEX:62021CA0668: Case C-668/21, Druvnieks: Judgment of the Court (Sixth Chamber) of 9 February 2023 (request for a preliminary ruling from the Augstākā tiesa (Senāts) — Latvia) — ‘Druvnieks’ SIA (Reference for a preliminary ruling — Agriculture — Common agricultural policy — Support for rural development — Common rules — Regulation (EU) No 1306/2013 — Article 60 — Circumvention clause — Concept of ‘artificially created conditions’ — Rejection of an application for aid in view of the situation of an undertaking belonging to the same proprietor as the undertaking which applied for the aid concerned)

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CELEX:62021CA0670: Case C-670/21, BA (Inheritance — Public housing policy in the European Union): Judgment of the Court (First Chamber) of 12 October 2023 (request for a preliminary ruling from the Finanzgericht Köln — Germany) — BA v Finanzamt X (Reference for a preliminary ruling — Taxation — Free movement of capital — Articles 63 to 65 TFEU — Inheritance tax — Movement of capital between Member States and third countries — Immovable property located in a third country — More favourable tax treatment for immovable property located in a Member State or in a State which is party to the Agreement on the European Economic Area — Restriction — Justification — Housing policy — Effectiveness of fiscal supervision)

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CELEX:62021CA0671: Case C-671/21, ‘Gargždų geležinkelis’: Judgment of the Court (First Chamber) of 28 September 2023 (request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas — Lithuania) — ‘Gargždų geležinkelis’ UAB (Reference for a preliminary ruling — Single European railway area — Directive 2012/34/EU — Allocation of railway infrastructure capacity — Article 45 — Scheduling — Article 46 — Coordination process — Article 47 — Congested infrastructure — Prioritisation of specific services — Priority criteria — National legislation providing for priority rules linked to the intensity of the use of the infrastructure)

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CELEX:62021CA0673: Case C-673/21 P: Judgment of the Court (Seventh Chamber) of 6 October 2022 — KN v European Economic and Social Committee (EESC) (Appeal — Institutional law — European Economic and Social Committee (EESC) — Code of Conduct — Allegations of psychological harassment against a member of the EESC — Investigation by the European Anti-Fraud Office (OLAF) — Decision to relieve the member of his supervisory and personnel management functions — Action for annulment and compensation)

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CELEX:62021CA0675: Case C-675/21, Strong Charon: Judgment of the Court (Seventh Chamber) of 16 February 2023 (request for a preliminary ruling from the Supremo Tribunal de Justiça — Portugal) — Strong Charon, Soluções de Segurança, S.A. v 2045-Empresa de de Segurança, S.A., FL (Reference for a preliminary ruling — Social policy — Transfers of undertakings — Safeguarding of employees’ rights — Directive 2001/23/EC — Scope — Refusal by the transferee to recognise the transfer of the employment contract — Definition of ‘transfer’ — Definition of ‘economic unit’ — Absence of a contractual link between the transferor and the transferee)

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CELEX:62021CA0676: Case C-676/21, Veronsaajien oikeudenvalvontayksikkö (Tax on vehicles): Judgment of the Court (Eighth Chamber) of 2 February 2023 (request for a preliminary ruling from the Korkein hallinto-oikeus — Finland) — Proceedings brought by A (Reference for a preliminary ruling — Internal taxation — Article 110 TFEU — Motor vehicles — Tax on vehicles — Second-hand vehicles imported from other Member States — Second-hand vehicles exported to other Member States — Refund of that tax on export — Restriction on that refund to vehicles which were put into circulation less than ten years ago)

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CELEX:62021CA0677: Case C-677/21, Fluvius Antwerpen: Judgment of the Court (Seventh Chamber) of 27 April 2023 (request for a preliminary ruling from the Vredegerecht te Antwerpen — Belgium) — Fluvius Antwerpen v MX (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Taxable transactions — Article 2(1)(a) — Concept of ‘supply of goods for consideration’ — Article 9(1) — Economic activity — Article 14(1) and (2)(a) — Supply of goods — Unlawful consumption of electricity — Principle of neutrality of VAT — Charging the consumer for compensation including the price of the electricity consumed — Regional legislation of a Member State — Taxable person — Sui generis entity mandated by municipalities — Concept of ‘body governed by public law’ — Directive

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