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Baza informacij za delovanje Partnerjev Mreže Modro Poslovanje

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CELEX:62022CJ0657: Judgment of the Court (Eighth Chamber) of 25 April 2024.#SC Bitulpetrolium Serv SRL v Administraţia Judeţeană a Finanţelor Publice Prahova – Direcţia Generală Regională a Finanţelor Publice Ploieşti.#Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Taxation in accordance with the principle of actual use of those products – Annex I – Minimum levels of taxation applicable to energy products provided for by that directive – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) – Chargeable event – Article 63 – Chargeability of VAT – Article 78(1)(a) – Taxable amount – Reintroduction of energy products into the tax warehouse – Conditions imposed by national law – Additional excise duty and VA

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CELEX:62022CJ0657_SUM: Judgment of the Court (Eighth Chamber) of 25 April 2024.#SC Bitulpetrolium Serv SRL v Administraţia Judeţeană a Finanţelor Publice Prahova – Direcţia Generală Regională a Finanţelor Publice Ploieşti.#Request for a preliminary ruling from the Tribunalul Prahova.#Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Taxation in accordance with the principle of actual use of those products – Annex I – Minimum levels of taxation applicable to energy products provided for by that directive – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) – Chargeable event – Article 63 – Chargeability of VAT – Article 78(1)(a) – Taxable amount – Reintroduction of energy products into the tax warehouse –

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CELEX:62022CJ0660: Judgment of the Court (Sixth Chamber) of 22 February 2024.#Ente Cambiano società cooperativa per azioni v Agenzia delle Entrate.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Directive 2008/7/EC – Cooperative credit banks having net assets above a certain threshold – National legislation obliging those banks to pay an amount equal to 20% of those net assets in order to transfer their banking business to a public limited company in exchange for securities of that company – Article 94(c) of the Rules of Procedure of the Court of Justice – Requirement to provide reasons justifying the need for an answer from the Court – Purely internal situation – Inadmissibility.#Case C-660/22.

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CELEX:62022CJ0660_SUM: Judgment of the Court (Sixth Chamber) of 22 February 2024.#Ente Cambiano società cooperativa per azioni v Agenzia delle Entrate.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Directive 2008/7/EC – Cooperative credit banks having net assets above a certain threshold – National legislation obliging those banks to pay an amount equal to 20% of those net assets in order to transfer their banking business to a public limited company in exchange for securities of that company – Article 94(c) of the Rules of Procedure of the Court of Justice – Requirement to provide reasons justifying the need for an answer from the Court – Purely internal situation – Inadmissibility.#

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CELEX:62022CJ0661: Judgment of the Court (Fifth Chamber) of 22 February 2024.#„ABC Projektai“ UAB, anciennement „Bruc Bond“ UAB v Lietuvos bankas.#Reference for a preliminary ruling – Payment services in the internal market – Directive (EU) 2015/2366 – Article 4(3) and (5) – Payment service or payment transaction – Directive 2009/110/EC – Article 2(2) – Issuance of electronic money – Holding of customer funds by a payment institution without a specific payment order – Classification.#Case C-661/22.

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CELEX:62022CJ0661_SUM: Judgment of the Court (Fifth Chamber) of 22 February 2024.#'ABC Projektai' UAB v Lietuvos bankas.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling – Payment services in the internal market – Directive (EU) 2015/2366 – Article 4(3) and (5) – Payment service or payment transaction – Directive 2009/110/EC – Article 2(2) – Issuance of electronic money – Holding of customer funds by a payment institution without a specific payment order – Classification.#Case C-661/22.

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CELEX:62022CJ0662: Judgment of the Court (Second Chamber) of 30 May 2024.#Airbnb Ireland UC and Amazon Services Europe Sàrl v Autorità per le Garanzie nelle Comunicazioni.#Reference for a preliminary ruling – Freedom to provide services – Providers of information society services – Obligation to be entered in the register of communications operators – Obligation to provide information on structure and organisation – Obligation to make a financial contribution – Directive 2000/31/EC – Coordinated field – Principle of control in the home Member State – Exemptions – Concept of measures ‘taken against a given information society service’ – Regulation (EU) 2019/1150 – Objective.#Joined Cases C-662/22 and C-667/22.

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CELEX:62022CJ0662_SUM: Judgment of the Court (Second Chamber) of 30 May 2024.#Airbnb Ireland UC and Amazon Services Europe Sàrl v Autorità per le Garanzie nelle Comunicazioni.#Requests for a preliminary ruling from the Tribunale Amministrativo Regionale per il Lazio.#Reference for a preliminary ruling – Freedom to provide services – Providers of information society services – Obligation to be entered in the register of communications operators – Obligation to provide information on structure and organisation – Obligation to make a financial contribution – Directive 2000/31/EC – Coordinated field – Principle of control in the home Member State – Exemptions – Concept of measures ‘taken against a given information society service’ – Regulation (EU) 2019/1150 – Objective.#Joined Cases C-662/22

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