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Baza informacij za delovanje Partnerjev Mreže Modro Poslovanje

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CELEX:62025TA0150: Case T-150/25, G (Retroactivity of a BTI decision): Judgment of the General Court (Fifth Chamber, sitting with five Judges) of 13 May 2026 (request for a preliminary ruling from the Verwaltungsgerichtshof – Austria) – Zollamt Österreich v G GmbH (Reference for a preliminary ruling – Customs Union – Union Customs Code – Right of appeal – Article 44(4) of Regulation (EU) No 952/2013 – Decision relating to binding tariff information – Judicial remedy – Correction – Retroactive effect)

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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:62025TA0184: Case T-184/25, Veronsaajien oikeudenvalvontayksikkö (Exemptions – management of credit by the person granting it): Judgment of the General Court (Second Chamber, sitting with five judges) of 17 June 2026 (request for a preliminary ruling from the Korkein hallinto-oikeus – Finland) – Veronsaajien oikeudenvalvontayksikkö v A Oy (Reference for a preliminary ruling – Taxation – Common system of VAT – Exemptions – Article 135(1)(b) to (d) of Directive 2006/112/EC – Management of credit by the person granting it – Any dealings in credit guarantees or any other security for money – Transactions, including negotiation, concerning deposit and current accounts, payments, transfers, debts, cheques and other negotiable instruments, but excluding debt collection – Transfer of loans –

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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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