do-me/EUR-LEX huggingface dataset:
Case C-186/20: Judgment of the Court (Tenth Chamber) of 30 September 2021 (request for a preliminary ruling from the Najvyšší súd Slovenskej republiky — Slovak Republic) — HYDINA SK s.r.o. v Finančné riaditeľstvo Slovenskej republiky (Reference for a preliminary ruling — Administrative cooperation and combating fraud in the field of value added tax (VAT) — Regulation (EU) No 904/2010 — Articles 10 to 12 — Exchange of information — Tax audit — Time limits — Suspension of the tax audit in case of exchange of information — Non-compliance with the time limits laid down for providing information — Effect on the lawfulness of the suspension of the tax audit)
Date: 2021-09-30
Institutions: Court of Justice
Subjects: European tax cooperation, VAT, administrative cooperation, administrative sanction, exchange of information, fight against crime, tax inspection, tax offence, taxpayer








C_2021481EN.01001301.xml










29.11.2021   


EN


Official Journal of the European Union


C 481/13






Judgment of the Court (Tenth Chamber) of 30 September 2021 (request for a preliminary ruling from the Najvyšší súd Slovenskej republiky — Slovak Republic) — HYDINA SK s.r.o. v Finančné riaditeľstvo Slovenskej republiky
(Case C-186/20) (1)

(Reference for a preliminary ruling - Administrative cooperation and combating fraud in the field of value added tax (VAT) - Regulation (EU) No 904/2010 - Articles 10 to 12 - Exchange of information - Tax audit - Time limits - Suspension of the tax audit in case of exchange of information - Non-compliance with the time limits laid down for providing information - Effect on the lawfulness of the suspension of the tax audit)
(2021/C 481/17)
Language of the case: Slovak

Referring court

Najvyšší súd Slovenskej republiky

Parties to the main proceedings


Applicant: HYDINA SK s.r.o.

Defendant: Finančné riaditeľstvo Slovenskej republiky

Operative part of the judgment

Article 10 of Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax, read in the light of recital 25 thereof, must be interpreted as not laying down time limits, the non-compliance with which is liable to affect the lawfulness of the suspension of a tax audit provided for by the law of the requesting Member State pending the communication, by the requested Member State, of the information requested under the administrative cooperation mechanism established by that regulation.


(1)  OJ C 222, 6.7.2020.
State aid – Decision to raise no objections 2021/C 396/06
Date: 2021-09-30
Institutions: EFTA Surveillance Authority
Subjects: European Economic Area, Iceland, State aid, control of State aid, coronavirus disease, epidemic, tourism








C_2021396EN.01000601.xml










30.9.2021   


EN


Official Journal of the European Union


C 396/6






State aid – Decision to raise no objections
(2021/C 396/06)
The EFTA Surveillance Authority raises no objections to the following state aid measure:






Date of adoption of the decision


25.6.2021




Case No


87016




Decision No


170/21/COL




EFTA State


Iceland




Title


COVID-19 2nd amendment to the digital gift voucher scheme




Legal basis


Legislative act Amending Act No 54/2020 on Digital Vouchers (lög um ferðagjöf)




Type of measure


Scheme




Objective


To increase domestic demand for tourist services, thereby benefitting the tourist service sector




Form of aid


Grants (indirect aid)




Budget


ISK 1,4 billion




Duration


1.6.2021 to 30.9.2021




Economic sectors


Tourism




Name and address of the granting authority







The Ministry of Finance and Economic Affairs




Arnarhvoli við Lindargötu




101 Reykjavík




ICELAND








The authentic text of the decision, from which all confidential information has been removed, can be found on the EFTA Surveillance Authority’s website: http://www.eftasurv.int/state-aid/state-aid-register/decisions/
Corrigendum to Commission Regulation (EU) 2021/1110 of 6 July 2021 amending Annexes II and III to Regulation (EC) No 396/2005 of the European Parliament and of the Council as regards maximum residue levels for ametoctradin, bixafen, fenazaquin, spinetoram, tefluthrin and thiencarbazone-methyl in or on certain products (Official Journal of the European Union L 239 of 7 July 2021)
Date: 2021-09-30
Institutions: European Commission, Secretariat-General
Subjects: consumer protection, crop production, food inspection, food safety, foodstuff, pesticide, pesticide residue








L_2021345EN.01003901.xml










30.9.2021   


EN


Official Journal of the European Union


L 345/39







Corrigendum to Commission Regulation (EU) 2021/1110 of 6 July 2021 amending Annexes II and III to Regulation (EC) No 396/2005 of the European Parliament and of the Council as regards maximum residue levels for ametoctradin, bixafen, fenazaquin, spinetoram, tefluthrin and thiencarbazone-methyl in or on certain products

(
Official Journal of the European Union L 239 of 7 July 2021
)


On page 6, in Article 2:
for:


                  ‘Regulation (EC) No 396/2005 as it stood before being amended by this Regulation shall continue to apply to products which were produced in the Union or imported into the Union before 27 July 2021.’,

read:


                  ‘Regulation (EC) No 396/2005 as it stood before being amended by this Regulation shall continue to apply to products which were produced in the Union or imported into the Union before 27 January 2022.’.
Fixing a continuation of a general review hearing Case No 05 KO.2016.672 2021/C 475/05
Date: 2021-09-30
Institutions: EFTA Secretariat
Subjects: European Economic Area, Liechtenstein, bankruptcy, claim, insurance company, legal hearing








C_2021475EN.01000501.xml










25.11.2021   


EN


Official Journal of the European Union


C 475/5






Fixing a continuation of a general review hearing
Case No 05 KO.2016.672
(2021/C 475/05)






Bankrupt company:


Gable Insurance AG in Konkurs, Alvierweg 2, 9490 Vaduz





represented by: Batliner Wanger Batliner Rechtsanwälte AG, Am Schrägen Weg 2,




9490 Vaduz








in the matter of:


Bankruptcy proceedings




The general review hearing concerning the claims registered is hereby continued and fixed for
Monday, 20 December 2021, 9:30 a.m., hearing room 1
at the following court:
Princely Court of Justice

Vaduz, 30 September 2021.

Martina SCHÖPF-HERBERSTEIN

Judge of the Princely Court of Justice