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Baza informacij za delovanje Partnerjev Mreže Modro Poslovanje

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CELEX:62020CJ0534_RES: Judgment of the Court (First Chamber) of 22 June 2022.#Leistritz AG v LH.#Request for a preliminary ruling from the Bundesarbeitsgericht.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Second sentence of Article 38(3) – Data protection officer – Prohibition of the dismissal, by a controller or processor, of a data protection officer or of the imposition, by a controller or processor, of a penalty on him or her for performing his or her tasks – Legal basis – Article 16 TFEU – Requirement of functional independence – National legislation prohibiting the termination of a data protection officer’s employment contract without just cause.#Case C-534/20.

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CELEX:62020CJ0537: Judgment of the Court (First Chamber) of 27 April 2023.#L Fund v Finanzamt D.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Corporate income tax – Taxation of income from immovable property situated within the territory of a Member State – Difference in treatment between resident funds and non-resident funds – Exemption for resident funds only – Comparability of situations – Taking into account of the tax system of investors – None – Justification – Need to preserve the coherence of the national tax system – Need to preserve a balanced distribution of the power of taxation between Member States – None.#Case C-537/20.

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CELEX:62020CJ0537_SUM: Judgment of the Court (First Chamber) of 27 April 2023.#L Fund v Finanzamt D.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Corporation tax – Taxation of income from immovable property situated within the territory of a Member State – Difference in treatment between resident funds and non-resident funds – Exemption only for resident funds – Comparability of situations – Taking into account of the tax system of investors – None – Justification – Need to preserve the coherence of the national tax system – Need to preserve a balanced distribution of power of taxation between the Member States – None.#Case C-537/20.

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CELEX:62020CJ0541: Judgment of the Court (Grand Chamber) of 4 October 2024.#Republic of Lithuania and Others v European Parliament and Council of the European Union.#Action for annulment – First package of mobility measures (‘Mobility Package’) – Regulation (EU) 2020/1054 – Maximum daily and weekly driving times – Minimum breaks and daily and weekly rest periods – Organisation of the work of the drivers in such a way that the drivers are able to return every three or four weeks, depending on the case, to their place of residence or to the operational centre of their employer to begin and spend their regular or compensatory weekly rest period – Prohibition on taking regular or compensatory weekly rest in the vehicle – Time limit for the installation of second generation (V2) smart tachograp

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CELEX:62020CJ0541_RES: Judgment of the Court (Grand Chamber) of 4 October 2024.#Republic of Lithuania and Others v European Parliament and Council of the European Union.#Action for annulment – First package of mobility measures (‘Mobility Package’) – Regulation (EU) 2020/1054 – Maximum daily and weekly driving times – Minimum breaks and daily and weekly rest periods – Organisation of the work of the drivers in such a way that the drivers are able to return every three or four weeks, depending on the case, to their place of residence or to the operational centre of their employer to begin and spend their regular or compensatory weekly rest period – Prohibition on taking regular or compensatory weekly rest in the vehicle – Time limit for the installation of second generation (V2) smart tacho

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CELEX:62020CJ0556:           Urteil des Gerichtshofs (Zweite Kammer) vom 12. Mai 2022.#Schneider Electric SA u.a. gegen Premier ministre und Ministre de l’Economie, des Finances et de la Relance.#Vorlage zur Vorabentscheidung – Rechtsangleichung – Richtlinie 90/435/EWG – Gemeinsames Steuersystem der Mutter- und Tochtergesellschaften verschiedener Mitgliedstaaten – Art. 4 und Art. 7 Abs. 2 – Vermeidung der Doppelbesteuerung von Dividenden.#Rechtssache C-556/20.

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Poišči članke o davkih v bazi Modro poslovanje

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