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Baza informacij za delovanje Partnerjev Mreže Modro Poslovanje

BAZA ZNANJA
0 912

CELEX:62013CJ0639: Sodba Sodišča (sedmi senat) z dne 18. decembra 2014. # Evropska komisija proti Republiki Poljski. # Zadeva C-639/13.

1) In applying a reduced rate of value added tax to supplies of goods for protection against fire, listed in Annex 3 of the Act of 11 March 2004 concerning the tax on goods and services, the Republic of Poland has failed to fulfill its obligations under Articles 96-98 of Directive 2006/112 / EC of 28 November 2006 on the common system of tax on value added, in conjunction with Annex III thereto.

2) The Republic of Poland to pay the costs.

0 909

CELEX:62013CJ0640: Sodba Sodišča (prvi senat) z dne 18. decembra 2014. # Evropska komisija proti Združenemu kraljestvu Velika Britanija in Severna Irska. # Zadeva C-640/13.

1.      Declares that by adopting a provision, such as section 107 of the Finance Act 2007, which curtailed, retroactively and without notice or transitional arrangements, the right of taxpayers to recover taxes levied in breach of EU law the United Kingdom of Great Britain and Northern Ireland has failed to comply with its obligations under Article 4(3) TEU;

2.      Orders the United Kingdom of Great Britain and Northern Ireland to pay the costs.

0 669

CELEX:62013CJ0662: Sodba Sodišča (deveti senat) z dne 12. februarja 2015. # Surgicare - Unidades de Saúde SA proti Fazenda Pública. # Predlog za sprejetje predhodne odločbe: Supremo Tribunal Administr

Direktivo Sveta 2006/112/ES z dne 28. novembra 2006 o skupnem sistemu davka na dodano vrednost je treba razlagati tako, da ne nasprotuje predhodni in obvezni uporabi nacionalnega upravnega postopka, kot je ta iz člena 63 zakonika o davčnem postopku in postopku pred davčnimi sodišči (Código de Procedimento e de Processo Tributário), kadar davčna uprava sumi, da gre za zlorabo.
0 579

CELEX:62013CO0097: Sklep Sodišča (veliki senat) z dne 3. februarja 2014. # Silvia Georgiana Câmpean proti Administraţia Finanţelor Publice a Municipiului Mediaş in Administraţia Fondului pentru Mediu

Silvia Georgiana Câmpean v Administraţia Finanţelor Publice a Municipiului Mediaş and Administraţia Fondului pentru Mediu (C-97/13) and Administraţia Finanţelor Publice a Municipiului Alexandria v George Ciocoiu (C-214/13). 

References for a preliminary ruling: Tribunalul Sibiu - Romania. 

Joined cases C-97/13 and C-214/13.
0 627

CELEX:62013CO0654: Sklep Sodišča (tretji senat) z dne 17. julija 2014. # Delphi Hungary Autóalkatrész Gyártó kft proti Nemzeti Adó- és Vámhivatal Nyugat-dunántúli Regionális Adó Főigazgatósága (NAV).

Pravo Unije, vključno s členom 183 Direktive 2006/112 / ES z dne 28. novembra 2006 o skupnem sistemu davka na dodano vrednost je treba razlagati tako, da to je to "nasprotuje zakonodaji in prakso države članice, kot je ta v postopku v glavni stvari, ki izključuje plačilo zamudnih obresti od zneska davka na dodano vrednost, ki ni bila nadomestljiva razumnem roku.......

0 0

CELEX:62013TA0700: Joined Cases T-700/13 to T-705/13, T-2/14, T-6/14, T-10/14, T-16/14, T-18/14 and T-24/14 and Joined Cases T-465/14, T-467/14, T-469/14, T-471/14 to T-474/14, T-476/14 to T-478/14, T-482/14, TR-483/14 and T-491/14: Judgment of the General Court of 8 May 2024 – Caixabank v Commission (State aid – Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and their investors – Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) – Decision declaring the aid incompatible in part with the internal market and ordering its recovery in part – Subject matter of the dispute ceasing to exist in part – No need to adjudicate in part – Article 107(1) TFEU – New aid – Recovery – Contractual clauses prot

0 0

CELEX:62013TJ0515(01)_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 23 September 2020.#Kingdom of Spain and Others v European Commission.#State aid – Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and their investors – Tax provisions applicable to certain finance lease agreements for the acquisition of vessels (Spanish Tax Lease System) – Decision declaring the aid incompatible in part with the internal market and ordering its partial recovery – Selectivity – Obligation to state reasons – Recovery of aid – Equal treatment – Legitimate expectations – Legal certainty.#Joined Cases T-515/13 RENV and T-719/13 RENV.

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