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Baza informacij za delovanje Partnerjev Mreže Modro Poslovanje

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CELEX:62023CJ0731: Judgment of the Court (Second Chamber) of 18 December 2025.#Nicoventures Trading Ltd and Others v European Commission.#Appeal – Public health – Heated tobacco products – Withdrawal of certain exemptions – Delegated Directive (EU) 2022/2100 – Action for annulment – Standing – Fourth paragraph of Article 263 TFEU – Condition that the applicant must be individually concerned by the contested act – Limited class of economic operators – Reporting and notification obligations – Marketing authorisation.#Case C-731/23 P.

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CELEX:62023CJ0731_SUM: Judgment of the Court (Second Chamber) of 18 December 2025.#Nicoventures Trading Ltd and Others v European Commission.#Appeal – Public health – Heated tobacco products – Withdrawal of certain exemptions – Delegated Directive (EU) 2022/2100 – Action for annulment – Standing – Fourth paragraph of Article 263 TFEU – Condition that the applicant must be individually concerned by the contested act – Limited class of economic operators – Reporting and notification obligations – Marketing authorisation.#Case C-731/23 P.

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CELEX:62023CJ0733: Judgment of the Court (First Chamber) of 3 July 2025.#„Beach and bar management“ EOOD v Nachalnik na otdel „Operativni deynosti“ - Burgas.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Article 49(3) and Article 50 of the Charter of Fundamental Rights of the European Union – Principle ne bis in idem – Duplication of criminal and administrative penalties in respect of the same offence – Financial penalty and sealing of a commercial premises – Provisional enforcement of sealing – Principle of proportionality.#Case C-733/23.

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CELEX:62023CJ0733_SUM: Judgment of the Court (First Chamber) of 3 July 2025.#„Beach and bar management“ EOOD v Nachalnik na otdel „Operativni deynosti“ - Burgas.#Request for a preliminary ruling from the Аdministrativen sad – Burgas.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Article 49(3) and Article 50 of the Charter of Fundamental Rights of the European Union – Principle ne bis in idem – Duplication of criminal and administrative penalties in respect of the same offence – Financial penalty and sealing of a commercial premises – Provisional enforcement of sealing – Principle of proportionality.#Case C-733/23.

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CELEX:62023CJ0743: Judgment of the Court (First Chamber) of 11 December 2025.#A v GKV-Spitzenverband.#Reference for a preliminary ruling – Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons – Migrant workers – Social security – Applicable legislation – Regulation (EC) No 883/2004 – Article 11 – Article 13(1) – Regulation (EC) No 987/2009 – Article 14(8) – Worker pursuing an activity as an employed person in the territory of several States, including a Member State, the Swiss Confederation and third countries – Concept of ‘substantial part of the activity’ – Taking account of the activity pursued in third countries.#Case C-743/23.

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CELEX:62023CJ0743_RES:           Arrêt de la Cour (première chambre) du 11 décembre 2025.#A contre GKV-Spitzenverband.#Renvoi préjudiciel – Accord entre la Communauté européenne et ses États membres, d’une part, et la Confédération suisse, d’autre part, sur la libre circulation des personnes – Travailleurs migrants – Sécurité sociale – Législation applicable – Règlement (CE) no 883/2004 – Article 11 – Article 13, paragraphe 1 – Règlement (CE) no 987/2009 – Article 14, paragraphe 8 – Travailleur exerçant une activité salariée sur le territoire de deux ou de plusieurs États, dont un État membre, la Confédération suisse et des pays tiers – Notion de “partie substantielle de l’activité” – Prise en.#Affaire C-743/23.

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CELEX:62023CJ0744: Judgment of the Court (First Chamber) of 23 October 2025.#Т.P.T. v „Financial Bulgaria“ EOOD.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Transactions subject to VAT – Article 2(1)(c) – Supply of services for consideration – Article 9(1) – Taxable person – Legal assistance provided free of charge by a lawyer to a party in legal proceedings – Payment of that lawyer’s fees by the unsuccessful opposing party.#Case C-744/23.

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CELEX:62023CJ0744_SUM: Judgment of the Court (First Chamber) of 23 October 2025.#Т.P.T. v „Financial Bulgaria“ EOOD.#Request for a preliminary ruling from the Sofiyski rayonen sad.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Transactions subject to VAT – Article 2(1)(c) – Supply of services for consideration – Article 9(1) – Taxable person – Legal assistance provided free of charge by a lawyer to a party in legal proceedings – Payment of that lawyer’s fees by the unsuccessful opposing party.#Case C-744/23.

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