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Baza informacij za delovanje Partnerjev Mreže Modro Poslovanje

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CELEX:62025TA0177: Case T-177/25, Dyrektor Izby Administracji Skarbowej w Gdańsku: Judgment of the General Court (Fifth Chamber, sitting with five Judges) of 28 January 2026 (request for a preliminary ruling from the Naczelny Sąd Administracyjny – Poland) – C. sp. z o.o. sp.k. v Dyrektor Izby Administracji Skarbowej w Gdańsku (Reference for a preliminary ruling – Customs union – Union Customs Code – Import and export procedures – Tariff quotas – Exhaustion of the quota on the first day of its opening – No quota number integrated into the TARIC code – Subsequent amendment of the customs declaration in order to benefit from inclusion in the quota – Concept of amendment [permitting] the declarant to comply with his or her obligations relating to the placing of the goods under the customs proc

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CELEX:62025TA0190: Case T-190/25, Tabako lapai: Judgment of the General Court (Second Chamber, sitting with five judges) of 15 April 2026 (request for a preliminary ruling from the Lietuvos Aukščiausiasis Teismas – Lithuania) – Criminal proceedings against A.K. and Tabako lapai UAB (Reference for a preliminary ruling – Taxation – Excise duties – Excise duty applied to manufactured tobacco – Article 5(1) of Directive 2011/64/EU – Interpretation of the concept of smoking tobacco – Consideration of the provisions of the combined nomenclature and explanatory notes – Validity – Legal certainty – Principle that offences and penalties must be defined by law)

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CELEX:62025TA0194: Case T-194/25, Scrap-Transporteur: Judgment of the General Court (Second Chamber, sitting with five Judges) of 29 April 2026 (request for a preliminary ruling from the Bundesfinanzhof – Germany) – Hauptzollamt A v Scrap-Transporteur (Reference for a preliminary ruling – Taxation – Excise duties – Excise duty applied to manufactured tobacco – Smoking tobacco – Concept of tobacco capable of being smoked without further industrial processing – Article 5(1)(a) of Directive 2011/64/UE – Scraps of raw tobacco, uncut but threshed and stripped, capable of being processed into water-pipe tobacco through a complex process carried out at home by the consumer)

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CELEX:62025TA0198: Case T-198/25, G Kft. (Adjustment of VAT after a tax inspection): Judgment of the General Court (Second Chamber, sitting with five Judges) of 3 June 2026 (request for a preliminary ruling from the Fővárosi Törvényszék – Hungary) – G Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling – Taxation – Common system of VAT – Directive 2006/112/EC – Adjustment of VAT improperly invoiced – Transactions relating to a period closed by a tax inspection – National legislation making the initiation of a new inspection subject to a new fact updated by the taxpayer – Principle of effectiveness – Principle of tax neutrality – Proportionality)

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CELEX:62025TA0221: Case T-221/25, TUI Belgium: Judgment of the General Court (Fifth Chamber, sitting with five Judges) of 25 March 2026 (request for a preliminary ruling from the Hof van Cassatie – Belgium) – TUI Belgium NV, TUI Belgium Retail NV, TUI Airlines Belgium NV, TUIFLY Academy Brussels NV, Tec4Jets NV, Pats NV, TUI Travel Belgium NV, TUI Technology NV, TUI Belgian Real Estate NV and BTW-eenheid Travel4You v Belgische Staat (Reference for a preliminary ruling – Taxation – Common system of VAT – Transactions subject to VAT – Supply of services for consideration – Exemptions – Standstill clause – Right of Member States to retain certain taxes during a transitional period – Article 28(3)(a) and (4) of Sixth Directive 77/388/EEC and Article 370 of Directive 2006/112/EC – Supply of ser

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