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Baza informacij za delovanje Partnerjev Mreže Modro Poslovanje

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CELEX:62023CJ0424: Judgment of the Court (Fourth Chamber) of 16 January 2025.#DYKA Plastics NV v Fluvius System Operator CV.#Reference for a preliminary ruling – Award of public works contracts – Directive 2014/24/EU – Article 42 – Technical specifications – Formulation – Whether the list at Article 42(3) is exhaustive in nature – Invitation to tender requiring drainage work to be carried out using pipes made of vitrified clay and made of concrete – Plastic pipes excluded – Article 42(4) – Reference to a type or to a specific production – Situations in which a reference must be accompanied by the words ‘or equivalent’.#Case C-424/23.

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CELEX:62023CJ0424_RES: Judgment of the Court (Fourth Chamber) of 16 January 2025.#DYKA Plastics NV v Fluvius System Operator CV.#Reference for a preliminary ruling – Award of public works contracts – Directive 2014/24/EU – Article 42 – Technical specifications – Formulation – Whether the list at Article 42(3) is exhaustive in nature – Invitation to tender requiring drainage work to be carried out using pipes made of vitrified clay and made of concrete – Plastic pipes excluded – Article 42(4) – Reference to a type or to a specific production – Situations in which a reference must be accompanied by the words ‘or equivalent’.#Case C-424/23.

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CELEX:62023CJ0427: Judgment of the Court (Fourth Chamber) of 1 August 2025.#Határ Diszkont Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 1(2), Article 2(1)(c) and Article 78 – Exemptions on exportation – Article 146(1)(b) – Exempt supply of goods – Service for the administration of VAT refunds to customers not resident in the European Union – Single supply – Distinct and independent supplies – Principal or ancillary supply – Exemptions under Article 135(1)(d) and Article 146(1)(e) – Protection of legitimate expectations – Taxable amount.#Case C-427/23.

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CELEX:62023CJ0427_RES: Judgment of the Court (Fourth Chamber) of 1 August 2025.#Határ Diszkont Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 1(2), Article 2(1)(c) and Article 78 – Exemptions on exportation – Article 146(1)(b) – Exempt supply of goods – Service for the administration of VAT refunds to customers not resident in the European Union – Single supply – Distinct and independent supplies – Principal or ancillary supply – Exemptions under Article 135(1)(d) and Article 146(1)(e) – Protection of legitimate expectations – Taxable amount.#Case C-427/23.

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CELEX:62023CJ0429:           Arrêt de la Cour (septième chambre) du 12 septembre 2024.#„NARE-BG“ ЕООD contre Direktor na direktsia „Obzhalvane i danachno-osiguritelna praktika“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Renvoi préjudiciel – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Droit à déduction – Délais de déclaration et de versement de certains impôts – Prorogation en raison de la pandémie de COVID-19 – Refus de l’exercice du droit à déduction de la TVA – Forclusion – Principes d’équivalence, d’effectivité et de neutralité de la TVA.#Affaire C-429/23.

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CELEX:62023CJ0429_SUM: Judgment of the Court (Seventh Chamber) of 12 September 2024.#„NARE-BG“ ЕООD v Direktor na direktsia „Obzhalvane i danachno-osiguritelna praktika“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad - Varna.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Right of deduction – Time limits for filing and paying certain taxes – Extension of time on account of the COVID-19 pandemic – Denial of the right to deduct VAT – Time-barred – Principles of equivalence, effectiveness and neutrality of VAT.#Case C-429/23.

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CELEX:62023CJ0431: Judgment of the Court (Third Chamber) of 3 April 2025.#AE and Others v BA, en tant que curateurs de la SA Wibra België and Others.#Reference for a preliminary ruling – Social policy – Transfers of undertakings – Safeguarding of employees’ rights – Directive 2001/23/EC – Article 5(1) – Concept of ‘bankruptcy proceedings’ – Transfer of an undertaking occurring following a declaration of insolvency after that transfer had been prepared in the context of judicial restructuring proceedings.#Case C-431/23.

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CELEX:62023CJ0431_SUM: Judgment of the Court (Third Chamber) of 3 April 2025.#AE and Others v BA, en tant que curateurs de la SA Wibra België and Others.#Request for a preliminary ruling from the Tribunal du travail de Liège.#Reference for a preliminary ruling – Social policy – Transfers of undertakings – Safeguarding of employees’ rights – Directive 2001/23/EC – Article 5(1) – Concept of ‘bankruptcy proceedings’ – Transfer of an undertaking occurring following a declaration of insolvency after that transfer had been prepared in the context of judicial restructuring proceedings.#Case C-431/23.

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