maj 02, 2023 0 0 CELEX:62020CA0695: Zadeva C-695/20, Fenix International: Sodba Sodišča (veliki senat) z dne 28. februarja 2023 (predlog za sprejetje predhodne odločbe First-tier Tribunal (Tax Chamber) – Združeno kraljestvo) – Fenix International Limited / Commissioners for Her Majesty's Revenue and Customs (Predhodno odločanje – Izvedbeno pooblastilo Sveta Evropske unije – Člen 291(2) PDEU – Skupni sistem davka na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člena 28 in 397 – Davčni zavezanec, ki deluje v svojem imenu, vendar za račun druge osebe – Ponudnik storitev, ki se opravljajo elektronsko – Izvedbena uredba (EU) št. 282/2011 – Člen 9a – Domneva – Veljavnost)
avgust 22, 2022 0 0 CELEX:62020CA0696: Zadeva C-696/20: Sodba Sodišča (šesti senat) z dne 7. julija 2022 (predlog za sprejetje predhodne odločbe Naczelny Sąd Administracyjny – Poljska) – B. / Dyrektor Izby Skarbowej w W. (Predhodno odločanje – Obdavčenje – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 41 – Pridobitev blaga znotraj Skupnosti – Kraj – Veriga zaporednih transakcij – Napačna opredelitev dela transakcij – Načeli sorazmernosti in davčne nevtralnosti)
maj 16, 2022 0 0 CELEX:62020CA0697: Zadeva C-697/20: Sodba Sodišča (šesti senat) z dne 24. marca 2022 (predlog za sprejetje predhodne odločbe Naczelny Sąd Administracyjny – Poljska) – W.G./Dyrektor Izby Skarbowej w L. (Predhodno odločanje – Obdavčenje – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 9 – Davčni zavezanec – Člena 295 in 296 – Pavšalna ureditev za kmete – Zakonca, ki opravljata kmetijsko dejavnost, pri kateri uporabljata premoženje, ki je del premoženjske skupnosti zakoncev – Možnost, da se ta zakonca štejeta za ločena zavezanca za DDV – Odločitev enega od zakoncev, da se odpove statusu kmeta pavšalista in da se dejavnost, ki jo opravlja, obdavči v skladu s splošno ureditvijo DDV – Izguba statusa kmeta pavšalista za drugega zakonca)
december 05, 2022 0 0 CELEX:62020CA0698: Case C-698/20: Judgment of the Court (Sixth Chamber) of 13 October 2022 (request for a preliminary ruling from the Sąd Najwyższy — Poland) — Gmina Wieliszew v Syndyk masy upadłości Spółdzielczego Banku Rzemiosła i Rolnictwa w Wołominie w upadłości likwidacyjnej (Reference for a preliminary ruling — Structural Funds — European Regional Development Fund (ERDF) — Cohesion Fund — Regulation (EC) No 1083/2006 — Regulation (EU) No 1303/2013 — European Union funding — European Agricultural Fund for Rural Development (EAFRD) — Regulation (EC) No 1290/2005 — Regulation (EC) No 1698/2005 — Regulation (EU) No 1306/2013 — Grant agreement — Funds paid to a beneficiary into an account in an insolvent bank — National legislation not excluding those funds from the insolvency estate of t
avgust 08, 2022 0 0 CELEX:62020CA0700: Case C-700/20: Judgment of the Court (Grand Chamber) of 20 June 2022 (request for a preliminary ruling from the High Court of Justice (England & Wales), Queen’s Bench Division (Commercial Court) — United Kingdom) — London Steam-Ship Owners’ Mutual Insurance Association Limited v Kingdom of Spain (Reference for a preliminary ruling — Judicial cooperation in civil and commercial matters — Regulation (EC) No 44/2001 — Recognition of a judgment given in another Member State — Grounds for non-recognition — Article 34(3) — Judgment irreconcilable with a judgment given in a dispute between the same parties in the Member State in which recognition is sought — Conditions — Whether the prior judgment entered in the terms of an arbitral award complies with the provisions and fundam
februar 27, 2023 0 0 CELEX:62020CA0702: Joined Cases C-702/20 and C-17/21: Judgment of the Court (Grand Chamber) of 12 January 2023 (requests for a preliminary ruling from the Augstākā tiesa (Senāts) — Latvia) — ‘DOBELES HES’ SIA (C-702/20), Sabiedrisko pakalpojumu regulēšanas komisija (C-17/21) (Reference for a preliminary ruling — State aid — Article 107(1) TFEU — National legislation imposing an obligation on the public operator to purchase from renewable energy producers at a price higher than the market price — Failure to pay a portion of the aid concerned — Application for compensation submitted by those producers to a public authority distinct from that which is, in principle, required, under that national legislation, to pay that aid and whose budget is intended solely to ensure its own operation — New
januar 09, 2023 0 0 CELEX:62020CA0704: Gevoegde zaken C-704/20 en C-39/21: Arrest van het Hof (Grote kamer) van 8 november 2022 (verzoeken om een prejudiciële beslissing ingediend door de Raad van State, de Rechtbank Den Haag, zittingsplaats ’s-Hertogenbosch — Nederland) — Staatssecretaris van Justitie en Veiligheid / C, B (C-704/20), X / Staatssecretaris van Justitie en Veiligheid (C-39/21) [Prejudiciële verwijzing – Ruimte van vrijheid, veiligheid en recht – Bewaring van derdelanders – Grondrecht op vrijheid – Artikel 6 van het Handvest van de grondrechten van de Europese Unie – Voorwaarden voor de rechtmatigheid van de bewaring – Richtlijn 2008/115/EG – Artikel 15 – Richtlijn 2013/33/EU – Artikel 9 – Verordening (EU) nr. 604/2013 – Artikel 28 – Toetsing van de rechtmatigheid van een inbewaringstelling en v
oktober 31, 2022 0 0 CELEX:62020CA0705: Case C-705/20: Judgment of the Court (Second Chamber) of 15 September 2022 (request for a preliminary ruling from the Income Tax Tribunal of Gibraltar (United Kingdom) — United Kingdom) — Fossil (Gibraltar) Limited v Commissioner of Income Tax (Reference for a preliminary ruling — State aid — Aid schemes implemented by the Government of Gibraltar concerning corporate income tax — Decision (EU) 2019/700 — Non-taxation of passive interest and royalty income — Decision of the European Commission declaring the aid scheme unlawful and incompatible with the internal market — Recovery obligation — Scope — Domestic provision which was not the subject of the Commission’s investigation concerning the State aid at issue — Set-off of the tax paid abroad in order to prevent double ta
april 11, 2023 0 0 CELEX:62020CA0707: Case C-707/20, Gallaher: Judgment of the Court (Third Chamber) of 16 February 2023 (request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) -United Kingdom) — Gallaher Limited v The Commissioners for Her Majesty’s Revenue and Customs (Reference for a preliminary ruling — Direct taxation — Corporate income tax — Articles 49, 63 and 64 TFEU — Freedom of establishment — Free movement of capital — Disposal of assets within a group of companies — Company resident for tax purposes in one Member State having a parent company resident for tax purposes in another Member State and a sister company resident for tax purposes in a third country — Disposal of intellectual property rights of the company resident for tax purposes in a Member State to its sist
februar 14, 2022 0 0 CELEX:62020CA0708: Case C-708/20: Judgment of the Court (Eighth Chamber) of 9 December 2021 (request for a preliminary ruling from the County Court at Birkenhead — United Kingdom) — BT v Seguros Catalana Occidente, EB (Reference for a preliminary ruling — Cooperation in civil and commercial matters — Regulation (EU) No 1215/2012 — Jurisdiction, recognition and enforcement in civil and commercial matters — Jurisdiction in insurance matters — Claim for compensation for damage suffered by an individual domiciled in a Member State following an accident in rented accommodation in another Member State — Action brought by the injured person against, first, the insurer and, secondly, against the insured owner of that accommodation — Applicability of Article 13(3) of that regulation)