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Baza informacij za delovanje Partnerjev Mreže Modro Poslovanje

Admin MPS

CELEX:62022CA0584: Case C-584/22, Kiwi Tours: Judgment of the Court (Second Chamber) of 29 February 2024 (request for a preliminary ruling from the Bundesgerichtshof – Germany) – QM v Kiwi Tours GmbH

CELEX:62022CA0583: Case C-583/22 PPU: Judgment of the Court (Second Chamber) of 12 January 2023 (request for a preliminary ruling from the Bundesgerichtshof — Germany) — criminal proceedings against MV (Reference for a preliminary ruling — Area of freedom, security and justice — Police and judicial cooperation in criminal matters — Framework Decision 2008/675/JHA — Article 3(1) — Principle of assimilation of earlier convictions handed down in another Member State — Obligation to ensure that the effects attached to those convictions are equivalent to those attached to previous national convictions — National rules concerning subsequent formation of a cumulative sentence — Multiple offences — Determination of an aggregate sentence — Maximum of 15 years for non-life custodial sentences — Arti CELEX:62022CA0585: Case C-585/22, Staatssecretaris van Financiën (Interest in respect of an intra-group loan): Judgment of the Court (First Chamber) of 4 October 2024 (request for a preliminary ruling from the Hoge Raad der Nederlanden – Netherlands) – X BV v Staatssecretaris van Finaciën (Reference for a preliminary ruling – Freedom of establishment – Article 49 TFEU – Corporation tax – Intra-group cross-border loan for the purposes of financing the acquisition or the extension of an interest in a company not related to the group concerned that becomes, as a result of that transaction, related to that group – Deduction of interest paid on that loan – Loan contracted on an arm’s length basis – Concept of wholly artificial arrangement – Principle of proportionality)
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