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Baza informacij za delovanje Partnerjev Mreže Modro Poslovanje

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CELEX:62022CJ0673: Judgment of the Court (Seventh Chamber) of 16 May 2024.#CCC v Tesorería General de la Seguridad Social (TGSS) and Instituto Nacional de la Seguridad Social (INSS).#Reference for a preliminary ruling – Social policy – Directive (EU) 2019/1158 – Balance between working life and private life of parents – Single-parent family – Equal treatment with two-parent families – Extension of maternity leave – Article 5 – Parental leave – Inadmissibility of the request for a preliminary ruling.#Case C-673/22.

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CELEX:62022CJ0673_SUM: Judgment of the Court (Seventh Chamber) of 16 May 2024.#CCC v Tesorería General de la Seguridad Social (TGSS) and Instituto Nacional de la Seguridad Social (INSS).#Request for a preliminary ruling from the Juzgado de lo Social No 1 de Sevilla.#Reference for a preliminary ruling – Social policy – Directive (EU) 2019/1158 – Balance between working life and private life of parents – Single-parent family – Equal treatment with two-parent families – Extension of maternity leave – Article 5 – Parental leave – Inadmissibility of the request for a preliminary ruling.#Case C-673/22.

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CELEX:62022CJ0674: Judgment of the Court (Fourth Chamber) of 22 February 2024.#Gemeente Dinkelland v Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle.#Reference for a preliminary ruling – Taxes levied in breach of EU law – Obligation to refund value added tax (VAT) and to pay interest on that amount – Refund resulting from errors made in the taxable person’s accounts – Refund resulting from the retroactive amendment of the detailed rules for calculating the deductible VAT relating to the taxable person’s general costs.#Case C-674/22.

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CELEX:62022CJ0674_SUM: Judgment of the Court (Fourth Chamber) of 22 February 2024.#Gemeente Dinkelland v Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle.#Request for a preliminary ruling from the Rechtbank Gelderland.#Reference for a preliminary ruling – Taxes levied in breach of EU law – Obligation to refund value added tax (VAT) and to pay interest on that amount – Refund resulting from errors made in the taxable person’s accounts – Refund resulting from the retroactive amendment of the detailed rules for calculating the deductible VAT relating to the taxable person’s general costs.#Case C-674/22.

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CELEX:62022CJ0676: Judgment of the Court (Tenth Chamber) of 29 February 2024.#B2 Energy s.r.o. v Odvolací finanční ředitelství.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 138(1) – Exemption in respect of intra-Community supplies of goods – Refusal to grant the exemption – Evidence – Supplier of goods not proving delivery of the goods to the recipient indicated in the tax documents – Supplier presenting other information proving that the actual recipient has the status of taxable person.#Case C-676/22.

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CELEX:62022CJ0676_SUM: Judgment of the Court (Tenth Chamber) of 29 February 2024.#B2 Energy s.r.o. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 138(1) – Exemption in respect of intra-Community supplies of goods – Refusal to grant the exemption – Evidence – Supplier of goods not proving delivery of the goods to the recipient indicated in the tax documents – Supplier presenting other information proving that the actual recipient has the status of taxable person.#Case C-676/22.

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CELEX:62022CJ0677: Judgment of the Court (Third Chamber) of 6 February 2025.#Przedsiębiorstwo Produkcyjno - Handlowo - Usługowe A. v P. S.A.#Reference for a preliminary ruling – Combating late payment in commercial transactions – Directive 2011/7/EU – Commercial transactions between undertakings – Article 3(5) – Obligation on Member States to ensure that the period for payment set in the contract concluded between undertakings does not exceed 60 calendar days – Possibility, for contracting parties, to set a longer period for payment – Condition for the express agreement in the contract of such a period – Condition that a contractual term is not grossly unfair to the creditor – Cumulative conditions – Contracts in which the terms are determined unilaterally by one of the parties – Contractu

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CELEX:62022CJ0677_SUM: Judgment of the Court (Third Chamber) of 6 February 2025.#Przedsiębiorstwo Produkcyjno - Handlowo - Usługowe A. v P. S.A.#Request for a preliminary ruling from the Sąd Rejonowy Katowice – Wschód w Katowicach.#Reference for a preliminary ruling – Combating late payment in commercial transactions – Directive 2011/7/EU – Commercial transactions between undertakings – Article 3(5) – Obligation on Member States to ensure that the period for payment set in the contract concluded between undertakings does not exceed 60 calendar days – Possibility, for contracting parties, to set a longer period for payment – Condition for the express agreement in the contract of such a period – Condition that a contractual term is not grossly unfair to the creditor – Cumulative conditions –

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