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Baza informacij za delovanje Partnerjev Mreže Modro Poslovanje

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CELEX:62025TA0381: Case T-381/25, Dyrektor Izby Administracji Skarbowej w Łodzi: Judgment of the General Court (Fifth Chamber, sitting with five Judges) of 8 July 2026 (request for a preliminary ruling from the Naczelny Sąd Administracyjny – Poland) – P. sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Łodzi (Reference for a preliminary ruling – Taxation – Excise duties – Harmonisation of the structures of excise duties on alcohol and alcoholic beverages – Ethyl alcohol – Exemptions – Article 27(1)(b) of Directive 92/83/EEC – Definition of products not for human consumption – Criteria for assessment)

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CELEX:62025TA0390: Case T-390/25: Judgment of the General Court of 13 May 2026 – Ixo Restauración v EUIPO – Promollum 142 B (MUKA) (EU trade mark – Invalidity proceedings – EU figurative mark MUKA – Earlier national word mark LAMUCCA – Relative ground for invalidity – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001 – Genuine use of the earlier mark – Article 64(2) and (3) of Regulation 2017/1001 – Proportionality – Obligation to state reasons)

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CELEX:62025TA0397: Case T-397/25, A&P Deco: Judgment of the General Court (Second Chamber, sitting with five Judges) of 2 September 2026 (request for a preliminary ruling from the Hof van Cassatie – Belgium) – A&P Deco NV v Belgische Staat (Reference for a preliminary ruling – Taxation – Common system of VAT – Articles 19 and 29 of Directive 2006/112/EC – Transfer of a totality of assets or part thereof – Concomitant and separate letting contract of an immovable property – Taking over a business – Letting of a building – Building let by the transferor to the transferee of a business and used by the transferee for the purpose of carrying out the taxable activity taken over – Right of deduction – Articles 184 to 190 of Directive 2006/112 – Adjustment of the VAT deduction by t

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CELEX:62025TA0413: Case T-413/25, Peckeger: Judgment of the General Court (Fifth Chamber, sitting with five Judges) of 2 September 2026 (request for a preliminary ruling from the Verwaltungsgerichtshof – Austria) – FR v Finanzamt Österreich (Reference for a preliminary ruling – Taxation – Common system of VAT – Supply of goods for consideration – Article 2(1)(a) of Directive 2006/112/EC – Application of a business asset transferred free of charge or applied for purposes other than those of the business – Article 16 of Directive 2006/112 – Transfer of a totality of assets or part thereof – Article 19 of Directive 2006/112 – Contribution of developed properties – Option for the Member States to exclude the transfer of a totality of assets or part thereof from the scope of VAT – Direct effect

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