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Baza informacij za delovanje Partnerjev Mreže Modro Poslovanje

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CELEX:62021CJ0001: Judgment of the Court (Seventh Chamber) of 13 October 2022.#MC v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 273 – Measures to ensure the correct collection of VAT – Article 325(1) TFEU – Obligation to counter illegal activities affecting the financial interests of the European Union – VAT debts of a taxable legal person – National legislation which provides for the joint and several liability of the non-taxable manager of the legal person – Transfers made in bad faith by the manager – Depletion of the legal person’s assets leading to insolvency – Failure to pay the amounts of

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CELEX:62021CJ0003: Judgment of the Court (Seventh Chamber) of 29 September 2022.#FS v Chief Appeals Officer and Others.#Reference for a preliminary ruling – Social security for migrant workers – Regulation (EC) No 883/2004 – Coordination of social security systems – Family benefits – Back payment – Relocation of the beneficiary to another Member State – Article 81 – Concept of ‘claim’ – Article 76(4) – Duty of mutual information and cooperation – Non-compliance – 12-month limitation period – Principle of effectiveness.#Case C-3/21.

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