Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
VSRS Sklep X Ips 51/2021-26 ECLI:SI:VSRS:2021:X.IPS.51.2021.26 AI generated

Supreme Court suspends review proceedings and requests preliminary ruling on VAT Directive interpretation.

Case Number VSRS Sklep X Ips 51/2021-26
Court / Authority
Jurisdiction Slovenia (SI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court of Slovenia suspended the review proceedings and requested a preliminary ruling from the Court of Justice of the European Union. The applicant argued that the outcome depended on the interpretation of specific VAT Directive articles, which could not be resolved through domestic remedies. Consequently, the court halted the domestic process pending the EU Court's decision on the referenced legal provisions.

Legislator headnote

AI generated

Articles 267(3) TFEU; Directive 2006/112/EC, Art. 131(1) and 138(1)(a): Where a national court determines that a decision depends on the interpretation of EU law and no further domestic remedies are available, it must refer the question to the Court of Justice of the European Union and suspend the proceedings.

Keywords

AI generated
preliminary ruling request VAT Directive interpretation suspension of proceedings tax procedural law EU law supremacy

Cited Legislation

AI generated
Article 267(3) of the Treaty on the Functioning of the European Union
Directive 2006/112/EC of the Council of 28 November 2006 on the common system of value added tax
Article 131(1) of Directive 2006/112/EC
Article 138(1)(a) of Directive 2006/112/EC
Article 140(2) of the Law on Tax Procedure (ZDavP-2)
Article 113.a(2) and (3) of the Law on Courts
AI generated
VSRS Sklep X Ips 201/2016-22
Supreme Court suspends VAT appeal pending EU Court preliminary ruling on Directive interpretation.
VSM Sklep I Cp 840/2021
Appeal dismissed; procedural suspension upheld due to pending EU Court preliminary ruling on consumer law interpretation.
VSM Sklep I Cp 536/2025
Court suspends proceedings pending ECJ preliminary ruling on unfair contract terms directive interpretation.
VSM Sklep I Ip 376/2018
High Court suspends enforcement proceedings pending EU Court ruling on foreign currency clause validity.
VSL Sklep III Cp 2140/2025
Appeal dismissed; court upheld suspension due to EU preliminary ruling, rejecting separate judgment request.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

I. Sodišču Evropske unije se predlaga sprejem predhodne odločbe o razlagi 131. člena in 1. točke 138. člena Direktive Sveta 2006/112/ES z dne 28. novembra 2006 o skupnem sistemu davka na dodano vrednost v zvezi z določbo drugega odstavka 140. člena Zakona o davčnem postopku (ZDavP-2).

II. Postopek se prekine do odločitve Sodišča Evropske unije.

[JEDRO]

Sodišču Evropske unije se predlaga sprejem predhodne odločbe o razlagi 131. člena in 1. točke 138. člena Direktive Sveta 2006/112/ES z dne 28. novembra 2006 o skupnem sistemu davka na dodano vrednost v zvezi z določbo drugega odstavka 140. člena Zakona o davčnem postopku (ZDavP-2).

[OBRAZLOŽITEV]

1. Med postopkom odločanja o reviziji tožeče stranke je Vrhovno sodišče ugotovilo, da je odločitev odvisna od predhodne rešitve vprašanja glede razlage prava Evropske unije. Ker zoper odločitev Vrhovnega sodišča v reviziji v upravnem sporu stranke ne morejo vložiti rednega ali izrednega pravnega sredstva, je pred odločitvijo v tem sporu treba zaprositi Sodišče Evropske unije za razlago določb direktive, kot je navedeno v izreku tega sklepa.

2. Zaradi navedenega je Vrhovno sodišče na podlagi drugega in tretjega odstavka 113.a člena Zakona o sodiščih predhodno vprašanje odstopilo v odločanje Sodišču Evropske unije ter postopek prekinilo do odločitve tega sodišča.