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Baza informacij za delovanje Partnerjev Mreže Modro Poslovanje

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CELEX:62023CB0377: Case C-377/23, Sancra: Order of the Court (Seventh Chamber) of 5 February 2024 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — DC v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Questions the answer to which may be clearly deduced from the Court’s existing case-law — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Tax inspection procedure — Sale of second-hand vehicles to final consumers — Transactions subject to VAT — Articles 73 and 78 — Taxable base — Principle of fiscal neutrality — Incorrect charging of zero-rate VAT — Application of the standard rate of VAT by the tax authority — Inclusion of the VAT due in the sale price)

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CELEX:62023CB0390: Case C-390/23, Rzecznik Finansowy: Order of the Court (Seventh Chamber) of 15 May 2024 (request for a preliminary ruling from the Sąd Najwyższy – Poland) – Rzecznik Finansowy (Reference for a preliminary ruling – Article 53(2) of the Rules of Procedure of the Court of Justice – Article 267 TFEU – Definition of court or tribunal – Izba Kontroli Nadzwyczajnej i Spraw Publicznych (Chamber of Extraordinary Control and Public Affairs) of the Sąd Najwyższy (Supreme Court, Poland) – Reference for a preliminary ruling from a panel of judges without the status of an independent and impartial tribunal previously established by law – Manifest inadmissibility)

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CELEX:62023CB0399: Case C-399/23, Osóquim: Order of the Court (Eighth Chamber) of 6 February 2024 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — MB v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Questions the answer to which may be clearly deduced from the Court's existing case-law — Vehicle tax — Second-hand vehicles from other Member States — Percentage reductions linked to depreciation — Calculation on the basis of a cubic capacity component and an environmental component — Application of different reduction percentages to each component of the tax)

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CELEX:62023CB0401: Case C-401/23, CARCDSF: Order of the Court (Sixth Chamber) of 25 June 2024 (request for a preliminary ruling from the Tribunal Judiciaire de Metz – France) – Caisse autonome de retraite des chirurgiens dentistes et des sages-femmes (CARCDSF) v E … D … (Reference for a preliminary ruling – Article 53(2) and Article 94 of the Rules of Procedure of the Court of Justice – Freedom to provide services – Obligation of affiliation and to pay contributions to a pension scheme – Purely internal situation – Requirement to state the reasons justifying the need for a reply from the Court – Requirement to provide the legislative context of the dispute in the main proceedings – Lack of sufficient information – Manifest inadmissibility)

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CELEX:62023CB0407: Case C-407/23, Hera Luce: Order of the Court (Eighth Chamber) of 12 December 2023 (request for a preliminary ruling from the Consiglio di Stato — Italy) — Hera Luce Srl v Comune di Trieste, City Green Light Srl, Edison Next Government Srl (Reference for a preliminary ruling — Article 53(2) and Article 94 of the Rules of Procedure of the Court of Justice — Requirement to set out the factual and legislative context of the dispute in the main proceedings and the reasons justifying the need for an answer to the question referred for a preliminary ruling — Lack of sufficient information — Manifest inadmissibility)

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