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Baza informacij za delovanje Partnerjev Mreže Modro Poslovanje

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CELEX:62020CJ0036_RES: Judgment of the Court (Fourth Chamber) of 25 June 2020.#Ministerio Fiscal v VL.#Request for a preliminary ruling from the Juzgado de Instrucción de San Bartolomé de Tirajana.#Reference for a preliminary ruling – Urgent preliminary ruling procedure – Asylum and immigration policy – Common procedures for granting and withdrawing international protection – Directive 2013/32/EU – Article 6 – Access to the procedure – Application for international protection made to an authority competent under national law to register such applications – Application made to other authorities that are likely to receive such applications but are not, under national law, competent to register them – Definition of ‘other authorities’ – Article 26 – Detention – Standards for the reception of

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CELEX:62020CJ0037: Judgment of the Court (Grand Chamber) of 22 November 2022.#WM v Luxembourg Business Registers.#Reference for a preliminary ruling – Prevention of the use of the financial system for the purposes of money laundering or terrorist financing – Directive (EU) 2018/843 amending Directive (EU) 2015/849 – Amendment to Article 30(5), first subparagraph, point (c), of Directive 2015/849 – Access for any member of the general public to the information on beneficial ownership – Validity – Articles 7 and 8 of the Charter of Fundamental Rights of the European Union – Respect for private and family life – Protection of personal data.#Case C-37/20.

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CELEX:62020CJ0037_RES: Judgment of the Court (Grand Chamber) of 22 November 2022.#WM and Sovim SA v Luxembourg Business Registers.#Requests for a preliminary ruling from the Tribunal d'arrondissement de Luxembourg.#Reference for a preliminary ruling – Prevention of the use of the financial system for the purposes of money laundering or terrorist financing – Directive (EU) 2018/843 amending Directive (EU) 2015/849 – Amendment to Article 30(5), first subparagraph, point (c), of Directive 2015/849 – Access for any member of the general public to the information on beneficial ownership – Validity – Articles 7 and 8 of the Charter of Fundamental Rights of the European Union – Respect for private and family life – Protection of personal data.#Joined Cases C-37/20 and C-601/20.

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CELEX:62020CJ0039_SUM: Judgment of the Court (Fifth Chamber) of 3 June 2021.#Staatssecretaris van Financiën v Jumbocarry Trading GmbH.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Regulation (EU) No 952/2013 – Union Customs Code – First subparagraph of Article 22(6), read in conjunction with Article 29 – Communication of the grounds to the person concerned before taking a decision which would adversely affect that person – Article 103(1) and Article 103(3)(b) – Limitation of the customs debt – Period for notification of the customs debt – Suspension of the period – Article 124(1)(a) – Extinguishment of the customs debt where it is time-barred – Temporal application of the provision governing the grounds for suspension – Principle

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CELEX:62020CJ0045_SUM: Judgment of the Court (Eighth Chamber) of 14 October 2021.#E v Finanzamt N and Z vFinanzamt G.#Requests for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 167, Article 168(a), Article 250 and Article 252 – Deduction of input tax – Immovable property – An office room – Photovoltaic system – Allocation decision giving rise to a right of deduction – Communication of the allocation decision – Limitation period for exercising a right to deduct – Presumption of allocation to the private assets of the taxable person where the allocation decision is not communicated – Principle of neutrality – Principle of legal certainty – Principles of equivalence and proportionality.#Joined Cases

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CELEX:62020CJ0048_SUM: Judgment of the Court (Sixth Chamber) of 18 March 2021.#UAB “P” v Dyrektor Izby Skarbowej w B.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Taxes improperly invoiced – Good faith on the part of the issuer of the invoice – Risk of loss of tax revenue – Obligations of the Member States to provide for the possibility of adjusting tax improperly invoiced – Principles of fiscal neutrality and proportionality.#Case C-48/20.

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CELEX:62020CJ0051_SUM: Judgment of the Court (Second Chamber) of 20 January 2022.#European Commission v Hellenic Republic.#Failure of a Member State to fulfil obligations – State aid – Aid declared unlawful and incompatible with the internal market – Obligation of recovery – Judgment of the Court establishing the failure of a Member State to fulfil its obligations – Non-compliance – Failure to comply with the obligation to recover unlawful and incompatible aid – Financial penalties – Proportionality and dissuasiveness – Periodic penalty payment – Lump sum – Ability to pay – Weighting of the Member State’s voting rights in the European Parliament.#Case C-51/20.

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CELEX:62020CJ0053_SUM: Judgment of the Court (Fourth Chamber) of 15 April 2021.#Hengstenberg GmbH & Co. KG v Spreewaldverein eV.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Protection of geographical indications and designations of origin for agricultural products and foodstuffs – Regulation (EU) No 1151/2012 – First subparagraph of Article 49(3) and second subparagraph of Article 49(4) – First subparagraph of Article 53(2) – Amendment to a product specification – Spreewald gherkins (Germany) ‘Spreewälder Gurken (PGI)’ – Amendments which are not minor – Opposition proceedings – Statement of opposition to the amendment application – Appeal against the decision granting that application – Concept of ‘legitimate interest’.#Case C-5

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