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Baza informacij za delovanje Partnerjev Mreže Modro Poslovanje

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CELEX:62022CJ0532: Judgment of the Court (Tenth Chamber) of 23 November 2023.#Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca and Administraţia Judeţeană a Finanţelor Publice Cluj v SC Westside Unicat.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 53 – Services in respect of admissions to entertainment events – Place of supply of services – Streaming of interactive video sessions – Making available of a location and of the equipment necessary for the video capture of performances and for the implementation of accompaniment in order to provide quality performances.#Case C-532/22.

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CELEX:62022CJ0532_SUM: Judgment of the Court (Tenth Chamber) of 23 November 2023.#Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca and Administraţia Judeţeană a Finanţelor Publice Cluj v SC Westside Unicat.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 53 – Services in respect of admissions to entertainment events – Place of supply of services – Streaming of interactive video sessions – Making available of a location and of the equipment necessary for the video capture of performances and for the implementation of accompaniment in order to provide quality performances.#Case C-532/22.

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CELEX:62022CJ0533: Judgment of the Court (Tenth Chamber) of 13 June 2024.#SC Adient Ltd & Co.Kg v Agenţia Naţională de Administrare Fiscală and Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Ploieşti – Administraţia Judeţeană a Finanţelor Publice Argeş.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 44 – Implementing Regulation (EU) No 282/2011 – Article 11(1) – Place of supply of services – Concept of a ‘fixed establishment’ – Ability, in terms of human and technical resources, to receive and use the services for its own needs – Services for the manufacture of car seat covers performed by one company on behalf of another company, belonging to the same group and establish

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CELEX:62022CJ0533_SUM: Judgment of the Court (Tenth Chamber) of 13 June 2024.#SC Adient Ltd & Co. Kg v Agenţia Naţională de Administrare Fiscală and Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Ploieşti – Administraţia Judeţeană a Finanţelor Publice Argeş.#Request for a preliminary ruling from the Tribunalul Argeş.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 44 – Implementing Regulation (EU) No 282/2011 – Article 11(1) – Place of supply of services – Concept of a ‘fixed establishment’ – Ability, in terms of human and technical resources, to receive and use the services for its own needs – Services for the manufacture of car seat covers performed by one company on beh

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CELEX:62022CJ0535:           Arrêt de la Cour (première chambre) du 4 octobre 2024.#Aeris Invest Sàrl contre Commission européenne et Conseil de résolution unique.#Pourvoi – Politique économique et monétaire – Union bancaire – Règlement (UE) no 806/2014 – Mécanisme de résolution unique des établissements de crédit et de certaines entreprises d’investissement – Procédure de résolution applicable en cas de défaillance avérée ou prévisible d’une entité – Adoption d’un dispositif de résolution à l’égard de Banco Popular Español SA – Article 18, paragraphe 1 – Conditions auxquelles est soumise l’adoption d’un dispositif de résolution – Obligations du Conseil de résolution unique (CRU) – Devoir de diligence – Obligation de motivation – Article 88 – Obligation de confidentialité – Article 14 – O

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CELEX:62022CJ0535_RES:           Arrêt de la Cour (première chambre) du 4 octobre 2024.#Aeris Invest Sàrl contre Commission européenne et Conseil de résolution unique.#Pourvoi – Politique économique et monétaire – Union bancaire – Règlement (UE) no 806/2014 – Mécanisme de résolution unique des établissements de crédit et de certaines entreprises d’investissement – Procédure de résolution applicable en cas de défaillance avérée ou prévisible d’une entité – Adoption d’un dispositif de résolution à l’égard de Banco Popular Español SA – Article 18, paragraphe 1 – Conditions auxquelles est soumise l’adoption d’un dispositif de résolution – Obligations du Conseil de résolution unique (CRU) – Devoir de diligence – Obligation de motivation – Article 88 – Obligation de confidentialité – Article 14

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CELEX:62022CJ0537:           Urteil des Gerichtshofs (Erste Kammer) vom 11. Januar 2024.#Global Ink Trade Kft. gegen Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Vorlage zur Vorabentscheidung – Gemeinsames Mehrwertsteuersystem – Richtlinie 2006/112/EG – Versagung des Rechts auf Vorsteuerabzug – Verpflichtungen des Steuerpflichtigen – Sorgfaltspflicht – Beweislast – Grundsätze der steuerlichen Neutralität und der Rechtssicherheit – Vorrang des Unionsrechts – Widerspruch zwischen der Rechtsprechung eines nationalen Gerichts und dem Unionsrecht.#Rechtssache C-537/22.

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