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Baza informacij za delovanje Partnerjev Mreže Modro Poslovanje

BAZA ZNANJA
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CELEX:62015CO0120: Sklep Sodišča (deveti senat) z dne 21. oktobra 2015. # Kovozber s. r. o. proti Daňový úrad Košice. # Predlog za sprejetje predhodne odločbe: Krajský súd v Košiciach - Slovaška. # Za

Iz teh razlogov je Sodišče (deveti senat) razsodilo:

Člen 183, prvi odstavek, Direktive 2006/112 / ES z dne 28. novembra 2006 o skupnem sistemu davka na dodano vrednost, je treba razlagati tako, da nasprotuje zakonodaji državljan, kot je ta v postopku v glavni stvari, ki določa za izračun zamudnih obresti za vračilo presežka davka na dodano vrednost ob izteku obdobja desetih dni po zaključku davčnega nadzora.

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CELEX:62015TA0012: Cases T-12/15, T-158/15 and T-258/15: Judgment of the General Court of 27 September 2023 — Banco Santander and Others v Commission (State aid — Aid scheme implemented by Spain — Deduction of corporation tax allowing companies which are tax resident in Spain to amortise goodwill resulting from the indirect acquisition of shareholdings in non-resident companies through the direct acquisition of shareholdings in non-resident holding companies — Decision declaring the aid scheme unlawful and incompatible with the internal market and ordering the recovery of the aid paid out — Decision 2011/5/EC — Decision 2011/282/EU — Scope — Withdrawal of an act — Legal certainty — Legitimate expectations)

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CELEX:62015TA0209: Case T-209/15: Judgment of the General Court of 21 December 2021 — Gmina Kosakowo v Commission (State aid — Airport infrastructure — Public funding by the municipalities of Gdynia and Kosakowo for setting up the Gdynia-Kosakowo Airport — Decision declaring the aid incompatible with the internal market and ordering its recovery — Advantage — Market economy operator principle — Effect on trade between Member States — Adverse effect on competition — Recovery — Obligation to state reasons)

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CELEX:62015TA0252: Cases T-252/15 and T-257/15: Judgment of the General Court of 27 September 2023 — Ferrovial and Others v Commission (State Aid — Aid scheme implemented by Spain — Deduction of corporation tax allowing companies which are tax resident in Spain to amortise goodwill resulting from the indirect acquisition of shareholdings in non-resident companies through the direct acquisition of shareholdings in non-resident holding companies — Decision declaring the aid scheme unlawful and incompatible with the internal market and ordering the recovery of the aid paid out — Decision 2011/5/EC — Decision 2011/282/EU — Scope — Withdrawal of an act — Legal certainty — Legitimate expectations)

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CELEX:62015TA0253: Case T-253/15: Judgment of the General Court of 27 September 2023 — Sociedad General de Aguas de Barcelona v Commission (State aid — Aid scheme implemented by Spain — Deduction of corporation tax allowing companies which are tax resident in Spain to amortise goodwill resulting from the indirect acquisition of shareholdings in non-resident companies through the direct acquisition of shareholdings in non-resident holding companies — Decision declaring the aid scheme unlawful and incompatible with the internal market and ordering the recovery of the aid paid out — Decision 2011/5/EC — Decision 2011/282/EU — Scope — Withdrawal of an act — Legal certainty — Legitimate expectations)

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CELEX:62015TA0256: Cases T-256/15 and T-260/15: Judgment of the General Court of 27 September 2023 — Telefónica and Iberdrola v Commission (State Aid — Aid scheme implemented by Spain — Deduction of corporation tax allowing companies which are tax resident in Spain to amortise goodwill resulting from the indirect acquisition of shareholdings in non-resident companies through the direct acquisition of shareholdings in non-resident holding companies — Decision declaring the aid scheme unlawful and incompatible with the internal market and ordering the recovery of the aid paid out — Decision 2011/5/EC — Decision 2011/282/EU — Scope — Withdrawal of an act — Legal certainty — Legitimate expectations)

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CELEX:62015TA0263(01): Case T-263/15 RENV: Judgment of the General Court of 21 December 2021 — Gmina Miasto Gdynia and Port Lotniczy Gdynia Kosakowo v Commission (State aid — Airport infrastructure — Public funding by the municipalities of Gdynia and Kosakowo for setting up the Gdynia-Kosakowo Airport — Decision declaring the aid incompatible with the internal market and ordering its recovery — Advantage — Market economy operator principle — Effect on trade between Member States — Adverse effect on competition — Recovery — Withdrawal of a decision — Failure to re-open the formal investigation procedure — Procedural rights of the interested parties — Rights of the defence — Obligation to state reasons)

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