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BAZA ZNANJA
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CELEX:62014CO0082: Sklep Sodišča (šesti senat) z dne 15. julija 2015. # Agenzia delle Entrate proti Nuova Invincibile srl. # Predlog za sprejetje predhodne odločbe: Corte suprema di cassazione - Itali

Člena 2 in 22 Šeste direktive 77/388 / EGS z dne 17. maja 1977 o usklajevanju zakonodaje držav članic o prometnih davkih - Skupni sistem davka na dodano vrednost : enotna osnova za odmero je treba razlagati tako, da nasprotuje nacionalni določbi, kot je člen 9, odstavek 17 zakona št 289 z dne 27. decembra 2002 o določbah za oblikovanje letnega proračuna in multi-letno država (Finance Act 2003), ki določa, v zvezi s potresom, ki je prizadel pokrajine Catania, Ragusa in Siracusa v korist tistih, ki jih je prizadela znižanje 90% davek na dodano vrednost, ki običajno velja za obdobje od leta 1990 do 1992, ................., da ta določba ni skladna z načelom davčne nevtralnosti, in ne zagotavljajo ustreznega pobiranja davka na dodano vrednost, dolgovanega na italijanskem ozemlju.

0 695

CELEX:62014CO0123: Sklep Sodišča (deseti senat) z dne 15. julija 2015. # «Itales» OOD proti Direktor na Direktsia «Obzhalvane i danachno-osiguritelna praktika» Varna pri Tsentralno upravlenie na Natsi

The provisions of Directive 2006/112 / EC of 28 November 2006 on the common system of tax on value added, concerning the right to deduct tax on the added value, must be interpreted as meaning that they object to the tax authorities of a Member State considers that a supply of goods has not been performed, resulting in an obstacle that the value added tax borne in this acquisition may be deducted by the buyer on the grounds that the latter has proved neither the origin of the goods concerned or that the supplier owned them, so that this administration has not established that such purchaser participated in a fraud the value added tax and knew or should have known that the transaction in question was involved in such fraud.
0 648

CELEX:62014CO0275: Sklep Sodišča (sedmi senat) z dne 5. februarja 2015. # Jednostka Innowacyjno-Wdrożeniowa Petrol S.C. Paczuski Maciej i Puławski Ryszard proti Minister Finansów. # Predlog za sprejet

1) Article 2, paragraph 3, second subparagraph of Directive 2003/96 / EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity must be interpreted as meaning as precluding national legislation, such as that at issue, imposing excise duty on additives in the 3811 code of the Combined Nomenclature in Annex I to Regulation (EEC) No 2658 / 87 of the Council of 23 July 1987 on the tariff and statistical nomenclature and the Common Customs Tariff, as amended by Regulation (EC) No 1031/2008 of 19 September 2008, to another rate as applied to fuel with which they are added.

2) Article 2, paragraph 3, second subparagraph of Directive 2003/96 must be interpreted as meaning that it can be invoked by individuals against the competent national authority as part of a litigation before national courts in order to avoid the application of national legislation which is incompatible with that provision.
0 558

CELEX:62014CO0313: Sklep Sodišča (drugi senat) z dne 3. decembra 2014. # Asprod sp. z o.o. proti Dyrektor Izby Celnej w Szczecinie. # Predlog za sprejetje predhodne odločbe: Wojewódzki Sąd Administrac

On those grounds, the Court (Second Chamber) hereby rules:

Article 27, paragraph 1 f) of Directive 92/83 / EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages must be interpreted as meaning that it precludes national legislation, such as that at issue in the main subordinating the application of the exemption from the harmonized excise duty under that provision provided that the operator concerned has a decision of the tax administration setting maximum use of products exempt under that provision.
0 554

CELEX:62014CO0424: Sklep Sodišča (sedmi senat) z dne 30. septembra 2015. # Jácint Gábor Balogh proti Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága. # Predlog za sprejetje pred

On those grounds, the Court (Seventh Chamber) hereby rules:

1) Article 213, paragraph 1 of Directive 2006/112 / EC of 28 November 2006 on the common system of value added tax, must be interpreted as meaning that it opposed no national legislation to impose on a taxable person to declare the beginning of an economic activity when the proceeds of this activity does not exceed the deductible limit for small businesses and the taxable person does not intend to exercise a taxable activity .

2) The EU law should be interpreted as meaning that it does not preclude an administrative fine imposed for failure to comply by a taxable person from the obligation to declare the beginning of an economic activity when the product of this activity does not exceed the deductible limit for small businesses. It is for the national court to assess whether, in the main proceedings, the penalty imposed is consistent with the principle of proportionality.
0 571

CELEX:62014CO0529: Sklep Sodišča (deveti senat) z dne 17. decembra 2015. # YARA Brunsbüttel GmbH proti Hauptzollamt Itzehoe. # Predlog za sprejetje predhodne odločbe: Finanzgericht Hamburg - Nemčija.

Article 2, paragraph 4 b) of Directive 2003/96 / EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, as amended by Directive 2004 / 75 / EC of 29 April 2004, must be interpreted as meaning that the natural gas used, first, for overheating and dry steam that is then used in the production process of the ammonia and, secondly, for thermal decomposition and disposal of waste gas from this process is not within the meaning of that provision, an energy product that dual-use is excluded from the application of the field Directive. Accordingly, Member States may grant a tax exemption in respect of the use of such energy product to the extent that such exemption is in accordance with the obligations laid down by Directive 2003/96, as amended by Directive 2004 / 75.
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