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CELEX:62018CJ0787_SUM: Judgment of the Court (Seventh Chamber) of 26 November 2020.#Skatteverket v Sögård Fastigheter AB.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling – National legislation providing for the adjustment of value added tax (VAT) deductions by a taxable person other than the person who initially applied the deduction – Sale by a company to individuals of a building let by that company and by the company which previously owned the building – End of liability to VAT upon the sale of the building to individuals.#Case C-787/18.

maj 15, 2025 0 Comments

CELEX:62019CJ0077_SUM: Judgment of the Court (Second Chamber) of 18 November 2020.#Kaplan International colleges UK Ltd v The Commissioners for Her Majesty's Revenue and Customs.#Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(f) – Exemption of supplies of services made by independent groups of persons to their members – Applicability to VAT groups – Article 11 – VAT group.#Case C-77/19.

maj 15, 2025 0 Comments

CELEX:62019CO0610_SUM: Order of the Court (Tenth Chamber) of 3 September 2020.#Vikingo Fővállalkozó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Value added tax (VAT) – Directive 2006/112/EC – Articles 168, 178, 220 and 226 – Principles of fiscal neutrality, of effectiveness and of proportionality – Right to deduct VAT – Refusal – Conditions for the existence of a supply of goods – Evasion – Proof – Penalty – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective judicial remedy.#Case C-610/19.

maj 15, 2025 0 Comments

CELEX:62019CJ0320_SUM: Judgment of the Court (Fifth Chamber) of 3 December 2020.#Ingredion Germany GmbH v Bundesrepublik Deutschland.#Request for a preliminary ruling from the Verwaltungsgericht Berlin.#Reference for a preliminary ruling – Environment – Directive 2003/87/EC – Greenhouse gas emission allowance trading scheme – Article 3(h) – New entrants – Article 10a – Transitional rules for free allocation of emission allowances – Decision 2011/278/EU – Article 18(1)(c) – Fuel-related activity level – Second subparagraph of Article 18(2) – Relevant capacity utilisation factor.#Case C-320/19.

maj 15, 2025 0 Comments

CELEX:62019CO0415_SUM: Order of the Court (Sixth Chamber) of 6 May 2020.#Blumar SpA and Others v Agenzia delle Entrate.#Requests for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — State aid — European Commission decision declaring an aid scheme compatible with the internal market — National legislation precluding the award of aid under the authorised scheme in the event of non-compliance with a condition not provided for in the Commission decision.#Joined Cases C-415/19 to C-417/19.

maj 15, 2025 0 Comments

CELEX:62019CJ0556_SUM: Judgment of the Court (First Chamber) of 21 October 2020.#Société Eco TLC v Ministre de la Transition écologique et solidaire and Ministre de l’Économie et des Finances.#Request for a preliminary ruling from the Conseil d'État (France).#Reference for a preliminary ruling – State aid – Article 107(1) TFEU – Concept of ‘State resources’ – Increased responsibility of producers – Eco-body approved by the public authorities to collect financial contributions from those who place on the market certain products in order to be able to fulfil, on their behalf, their legal obligation to treat waste from those products – Financial support paid by that eco-body to contractually bound sorting operators.#Case C-556/19.

maj 15, 2025 0 Comments

CELEX:62019CJ0427_SUM: Judgment of the Court (First Chamber) of 12 November 2020.#„Bulstrad Vienna Insurance Group“ АD v Olympic Insurance Company Ltd.#Request for a preliminary ruling from the Sofiyski rayonen sad.#Reference for a preliminary ruling – Directive 2009/138/EC – Article 274 – Law applicable to winding-up proceedings with regard to insurance undertakings – Withdrawal of the authorisation of an insurance company – Appointment of a provisional liquidator – Concept of ‘decision to open winding-up proceedings with regard to an insurance undertaking’ – Absence of a court decision to open winding-up proceedings in the home Member State – Stay of court proceedings with regard to the insurance undertaking concerned in Member States other than its home Member State.#Case C-427/19.

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CELEX:62019CJ0558_SUM: Judgment of the Court (Sixth Chamber) of 8 October 2020.#Impresa Pizzarotti & C SpA Italia Sucursala Cluj v Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili.#Request for a preliminary ruling from the Tribunalul Cluj.#Reference for a preliminary ruling – Articles 49 and 63 TFEU – Freedom of establishment – Free movement of capital – Calculation of the taxable income of companies – Persons having a relationship of interdependence – Unusual advantage granted by a resident branch to a non-resident company – Correction of the taxable income of the branch of a non-resident company – No correction of taxable income in the event of an identical advantage granted by a branch to a resident company – Principle of free

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CELEX:62019CJ0402_SUM: Judgment of the Court (First Chamber) of 30 September 2020.#LM v Centre public d'action sociale de Seraing.#Request for a preliminary ruling from the Cour du travail de Liège.#Reference for a preliminary ruling – Area of freedom, security and justice – Directive 2008/115/CE – Return of illegally staying third-country nationals – Parent of an adult child suffering from a serious illness – Return decision – Judicial remedy – Automatic suspensory effect – Safeguards pending return – Basic needs – Articles 7, 19 and 47 of the Charter of Fundamental Rights of the European Union.#Case C-402/19.

maj 15, 2025 0 Comments

CELEX:62018CJ0649_SUM: Judgment of the Court (Third Chamber) of 1 October 2020.#A v Daniel B and Others.#Request for a preliminary ruling from the Cour d'appel de Paris.#Reference for a preliminary ruling – Medicinal products for human use not subject to compulsory medical prescription – Online sales – Advertising for a pharmacy’s website – Limitations – Prohibition on discounts where the order exceeds certain amounts and the use of paid referencing – Obligation to require a patient to complete a health questionnaire prior to validation of his or her first order on a pharmacy’s website – Protection of public health – Directive 2000/31/EC – Electronic commerce – Article 2(a) – Information society service – Article 2(h) – Coordinated field – Article 3 – Country-of-origin principle – Derogati

maj 15, 2025 0 Comments

CELEX:62019CJ0651_SUM: Judgment of the Court (First Chamber) of 9 September 2020.#JP v Commissaire général aux réfugiés et aux apatrides.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Asylum policy – Common procedures for granting and withdrawing international protection – Directive 2013/32/EU – Article 46 – Charter of Fundamental Rights of the European Union – Article 47 – Right to an effective remedy – Action brought against a subsequent application for international protection as being inadmissible – Time limit for bringing proceedings – Rules governing notification.#Case C-651/19.

maj 15, 2025 0 Comments

CELEX:62019CJ0516_SUM: Judgment of the Court (Tenth Chamber) of 24 September 2020.#NMI Technologietransfer GmbH v EuroNorm GmbH.#Request for a preliminary ruling from the Verwaltungsgericht Berlin.#Reference for a preliminary ruling – State aid – Articles 107 and 108 TFEU – Regulation (EU) No 651/2014 – Exemption of certain categories of aid compatible with the internal market – Annex I – Small and medium-sized enterprises (SMEs) – Definition – Independence test – Article 3(1) – Autonomous enterprise – Article 3(4) – Not included – Indirect control of 25% of the capital or voting rights by public bodies – Concepts of ‘control’ and ‘public bodies’.#Case C-516/19.

maj 15, 2025 0 Comments

CELEX:62019CJ0269_SUM: Judgment of the Court (First Chamber) of 25 November 2020.#Banca B. SA v A.A.A.#Request for a preliminary ruling from the Curtea de Apel Cluj.#Reference for a preliminary ruling – Consumer protection – Unfair terms in consumer contracts – Directive 93/13/EEC – Consequences of a term being found to be unfair – Replacement of the unfair term – Method for calculating the variable interest rate – Whether permissible – Referral of the parties to negotiations.#Case C-269/19.

maj 15, 2025 0 Comments

CELEX:62019CJ0084_SUM: Judgment of the Court (First Chamber) of 3 September 2020.#Profi Credit Polska S.A. and Others v QJ and Others.#Requests for a preliminary ruling from the Sąd Rejonowy Szczecin – Prawobrzeże i Zachód w Szczecinie and the Sąd Rejonowy w Opatowie.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Article 1(2) – Scope – National provision providing for the maximum amount of non-interest credit costs – Article 3(1) – Contractual term passing on to the consumer costs of the lender’s business activity – Significant imbalance between the rights and obligations of the parties – Article 4(2) – Obligation to draft contract terms in plain intelligible language – Contractual terms which do not specify the services for which remuneration is sought –

maj 15, 2025 0 Comments

CELEX:62023CJ0782: Judgment of the Court (Third Chamber) of 15 May 2025.#„Tauritus“ UAB v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos.#Reference for a preliminary ruling – Customs union – Union Customs Code – Method for determining the customs value – Article 70 – Transaction value – Goods imported on the basis of a provisional purchase price – Definitive price dependent on various factors not known on the date of acceptance of the customs declaration.#Case C-782/23.

maj 15, 2025 0 Comments

CELEX:62018CJ0777_SUM: Judgment of the Court (Fourth Chamber) of 23 September 2020.#WO v Vas Megyei Kormányhivatal.#Request for a preliminary ruling from the Szombathelyi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling – Social security – Sickness insurance – Regulation (EC) No 883/2004 – Article 20 – Scheduled treatment – Prior authorisation – Mandatory grant – Conditions – Insured person prevented from applying for prior authorisation – Regulation (EC) No 987/2009 – Article 26 – Assumption of costs of scheduled treatment incurred by the insured person – Procedure for reimbursement – Directive 2011/24/EU – Cross-border healthcare – Article 8(1) – Healthcare that may be subject to prior authorisation – Principle of proportionality – Article 9(3) – Processing of appli

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CELEX:62023CC0428: Opinion of Advocate General Emiliou delivered on 15 May 2025.###

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CELEX:62023CC0489: Opinion of Advocate General Spielmann delivered on 15 May 2025.###

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CELEX:62023CC0209: Opinion of Advocate General Emiliou delivered on 15 May 2025.###

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CELEX:62018CJ0742_SUM: Judgment of the Court (Fourth Chamber) of 3 September 2020.#Czech Republic v European Commission.#Appeal – European Agricultural Guarantee Fund (EAGF) and European Agricultural Fund for Rural Development (EAFRD) – Expenditure excluded from EU financing – Expenditure incurred by the Czech Republic – Regulation (EC) No 555/2008 – Articles 19 and 77 – Wine market – Regulation (EC) No 1122/2009 – Article 33 – Support for rural development – Area-related aid – Decoupled direct aid – Cross-compliance checks – Traditional on-the-spot checks and on-the-spot checks by remote sensing – Burden of proof – One-off and flat-rate corrections – Doubts concerning the effectiveness of the checks – Risk analysis – Deficiencies.#Case C-742/18 P.

maj 15, 2025 0 Comments
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V družbi TAXIN d.o.o. (mag. Franc Derganc), partnerici Mreže Modro Poslovanje preučujemo davčno-pravna in druga poslovno-pravna vprašanja na podlagi študija sodne prakse Sodišča EU in slovenskih sodišč, preučevati moramo pravne predpise EU in domače pravne predpise ter spremljamo "potrebe" strank - podjetij, ki delujejo v Republiki Sloveniji ter na t.i. mednarodnih trgih. 


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