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Pravice plačnikov davkov v Sloveniji - TAXPAYERS RIGHTS in SLOVENIA

Spoštovani, vse pravice plačnikov davkov, kot so opisane v tem prispevku, so opredeljene v Ustavi Republike Slovenije (in Listini EU o temeljnih pravicah, Evropski konvenciji za človekove pravice ipd.). Slovenija nima uvedenega Kodeksa pravic plačnikov davkov (in določene pravice udejanja pomanjkljivo), zato je sistematika PPD na našem spletnem mestu urejena po kanadskem modelu. Zato (ker imamo težave na nivoju zakonov in na nivoju izvjanja zakonov) lahko določene pravice (npr. p. do zasebnosti) udejanjamo zgolj na podlagi vložitve pravnih sredstev.

Link: KODEKS ZA PRAVICE PLAČNIKOV DAVKOV ZDSS, ki ga je sprejela Zbornica davčnih svetovalcev Slovenije
s ciljem spodbujanja odločevalcev pri nas, da zberejo pogum in uvedejo Kodeks - tudi za slovenske plačnike davkov.

 

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CELEX:62021CA0574: Case C-574/21, 02 Czech Republic: Judgment of the Court (Third Chamber) of 23 March 2023 (request for a preliminary ruling from the Nejvyšší soud — Czech Republic) — QT v O2 Czech Republic a.s. (Reference for a preliminary ruling — Self-employed commercial agents — Directive 86/653/EEC — Article 17(2)(a) — Termination of the agency contract — Entitlement of the commercial agent to an indemnity — Conditions for granting — Equitable indemnity — Assessment — Concept of ‘commission lost by the commercial agent’ — Commission on future transactions — New customers brought by the commercial agent — Existing customers with whom the commercial agent has significantly increased the volume of business — One-off commission payments)

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CELEX:62021CA0575: Case C-575/21, WertInvest Hotelbetrieb: Judgment of the Court (Second Chamber) of 25 May 2023 (request for a preliminary ruling from the Verwaltungsgericht Wien — Austria) — WertInvest Hotelbetriebs GmbH v Magistrat der Stadt Wien (Reference for a preliminary ruling — Environment — Directive 2011/92/EU — Assessment of the effects of certain public and private projects on the environment — Article 2(1) and Article 4(2) — Projects covered by Annex II — Urban development projects — Examination on the basis of thresholds or criteria — Article 4(3) — Relevant selection criteria set in Annex III — Article 11 — Access to justice)

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CELEX:62021CA0577: Case C-577/21: Judgment of the Court (Tenth Chamber) of 15 December 2022 (request for a preliminary ruling from the Sofiyski gradski sad — Bulgaria) — LM, NO v HUK-COBURG-Allgemeine Versicherung AG (Reference for a preliminary ruling — Compulsory insurance against civil liability in respect of the use of motor vehicles — Directive 2009/103/EC — Article 3, fourth paragraph — Concept of ‘personal injury’ — Cover by compulsory insurance — Road traffic accident — Death of a passenger — Right to compensation for minor children — Non-material damage — Suffering of a child resulting from the death of his or her parent as a result of that accident — Compensation only in the event of pathological damage)

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CELEX:62021CA0578: Case C-578/21 P: Judgment of the Court (Seventh Chamber) of 17 November 2022 — Irish Wind Farmers’ Association Clg, Carrons Windfarm Ltd, Foyle Windfarm Ltd, Greenoge Windfarm Ltd v European Commission (Appeal — State aid — Article 107(1) TFEU — Article 108(2) and (3) TFEU — Regulation (EU) 2015/1589 — Article 4 — Member State legislation on business property taxation — Methods for valuation of property used to calculate the basis of assessment of the rate payable — Complaint from wind farm operators — Allegation of an under-assessment of the basis of assessment for the business rate payable by fossil fuel electricity producers and, consequently, of a level of business rate of those electricity generators lower than that of other electricity producers due to the choice o

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CELEX:62021CA0579: Case C-579/21, Pankki S: Judgment of the Court (First Chamber) of 22 June 2023 (request for a preliminary ruling from the Itä-Suomen hallinto-oikeus — Finland) — proceedings brought by J.M. (Reference for a preliminary ruling — Processing of personal data — Regulation (EU) 2016/679 — Articles 4 and 15 — Scope of the right of access to information referred to in Article 15 — Information contained in log data — Article 4 — Definition of ‘personal data’ — Definition of ‘recipients’ — Temporal application)

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CELEX:62021CA0580: Case C-580/21, EEW Energy from Waste: Judgment of the Court (Fifth Chamber) of 20 April 2023 (request for a preliminary ruling from the Bundesgerichtshof — Germany) — EEW Energy from Waste Großräschen GmbH v MNG Mitteldeutsche Netzgesellschaft Strom GmbH (Reference for a preliminary ruling — Environment — Directive 2009/28/EC — Promotion of energy from renewable energy sources — Article 16(2)(c) — Access to transmission and distribution grids — Priority access of electricity produced from renewable energy sources — Production from both renewable and conventional energy sources)

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CELEX:62021CA0583: Joined Cases C-583/21 to C-586/21, NC and Others (Transfer of a Spanish notary’s office): Judgment of the Court (Fourth Chamber) of 16 November 2023 (requests for a preliminary ruling from the Juzgado de lo Social de Madrid — Spain) — NC (C-583/21), JD (C-584/21), TA (C-585/21), FZ (C-586/21) v BA, DA, DV, CG (Reference for a preliminary ruling — Directive 2001/23/EC — Article 1(1) — Safeguarding of employees’ rights in the event of transfers of undertakings, businesses or parts of undertakings or businesses — Transfer of a notarial practice — Declaration as to the nullity or unfairness of the dismissal of employees — Determination of seniority for the calculation of compensation — Applicability of the directive — Conditions)

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CELEX:62021CA0587: Case C-587/21 P: Judgment of the Court (Fifth Chamber) of 12 December 2024 – DD v European Union Agency for Fundamental Rights (FRA) (Appeal – Civil service – Members of the temporary staff – Disciplinary proceedings – Staff Regulations of Officials of the European Union – Annex IX – Article 3 – Compliance with the judgments of the Civil Service Tribunal and of the General Court of the European Union – Annulment of the decisions of the appointing authority – Discretion – Obligation to resume the proceedings at the very point at which the illegality occurred – Rights of the defence – Right to be heard – Article 29 – Compensation for the harm suffered)

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CELEX:62021CA0590: Case C-590/21, Charles Taylor Adjusting: Judgment of the Court (Third Chamber) of 7 September 2023 (request for a preliminary ruling from the Areios Pagos — Greece) — Charles Taylor Adjusting Limited, FD v Starlight Shipping Company, Overseas Marine Enterprises Inc. (Reference for a preliminary ruling — Area of freedom, security and justice — Judicial cooperation in civil matters — Regulation (EC) No 44/2001 — Recognition and enforcement in one Member State of judgments from another Member State — Article 34 — Grounds for refusal — Infringement of public policy in the European Union and of national public policy — Definition of ‘public policy’ — Mutual trust — ‘“Quasi” anti-suit injunction’ — Judgments preventing the exercise of the right to effective judicial protection

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CELEX:62021CA0591: Case C-591/21 P: Judgment of the Court (Fourth Chamber) of 29 July 2024 – Ryanair DAC, Laudamotion GmbH v European Commission, Federal Republic of Germany, Republic of Austria, Austrian Airlines AG (Appeal – State aid – Article 107(2)(b) TFEU – Austrian air transport market – Aid granted by the Republic of Austria to an airline amid the COVID-19 pandemic – Subordinated loan to Austrian Airlines AG – Decision by the European Commission not to raise objections – Aid to make good the damage suffered by a single undertaking – Principles of proportionality and of non-discrimination – Freedom of establishment and freedom to provide services)

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CELEX:62021CA0593: Case C-593/21: Judgment of the Court (Third Chamber) of 13 October 2022 (request for a preliminary ruling from the Cour de cassation — Belgium) — NY v Herios SARL (Reference for a preliminary ruling — Directive 86/653/EEC — Article 17(2)(a) — Self-employed commercial agents — Termination of the agency contract by the principal — Compensation of the agent — Goodwill indemnity — Sub-agency — Right of the subagent to a proportion of the goodwill indemnity payable to the main agent corresponding to the customers brought by the subagent)

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CELEX:62021CA0595: Case C-595/21: Judgment of the Court (Eighth Chamber) of 1 December 2022 (request for a preliminary ruling from the Bayerisches Verwaltungsgericht Ansbach — Germany) — LSI — Germany GmbH v Freistaat Bayern (Reference for a preliminary ruling — Consumer protection — Provision of food information to consumers — Regulation (EU) No 1169/2011 — Article 17 and point 4 of Part A of Annex VI — ‘Name of the food’ — ‘Name of the product’ — Mandatory particulars in food labelling — Component or ingredient used for the partial or whole substitution of the component or ingredient which consumers expect to see normally used or present in a food)

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CELEX:62021CA0596: Case C-596/21: Judgment of the Court (Fifth Chamber) of 24 November 2022 (request for a preliminary ruling from the Finanzgericht Nürnberg — Germany) — A v Finanzamt M (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 167 and 168 — Right to deduct input VAT — Principle of prohibition of fraud — Chain of supply — Refusal of the right to deduct in the case of fraud — Taxable person — Second purchaser of goods — Fraud affecting part of the VAT due in respect of the first purchase — Scope of the refusal of the right to deduction)

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CELEX:62021CA0598: Case C-598/21, Všeobecná úverová banka: Judgment of the Court (Fourth Chamber) of 9 November 2023 (request for a preliminary ruling from the Krajský súd v Prešove — Slovakia) — SP, CI v Všeobecná úverová banka a.s. (Reference for a preliminary ruling — Unfair terms in consumer contracts — Consumer credit contract — Directive 93/13/EEC — Article 1(2) — Term reflecting a mandatory statutory provision — Article 3(1), Article 4(1), Article 6(1) and Article 7(1) — Acceleration clause — Judicial review — Proportionality with regard to the consumer breaches of contract — Articles 7 and 38 of the Charter of Fundamental Rights of the European Union — Contract secured by a charge on immovable property — Extrajudicial sale of the consumer’s home)

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CELEX:62021CA0600: Case C-600/21: Judgment of the Court (Ninth Chamber) of 8 December 2022 (request for a preliminary ruling from the Cour de cassation — France) — QE v Caisse régionale de Crédit mutuel de Loire-Atlantique et du Centre Ouest (Reference for a preliminary ruling — Consumer protection — Unfair terms in consumer contracts — Directive 93/13/EEC — Article 3(1) — Article 4 — Criteria for assessing whether a term is unfair — Term relating to the accelerated repayment of a loan agreement — Contractual dispensation from the requirement for a formal written demand)

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CELEX:62021CA0601: Case C-601/21: Judgment of the Court (First Chamber) of 7 September 2023 — European Commission v Republic of Poland (Failure of a Member State to fulfil obligations — Public contracts for services contracts — State printing office — Production of identity documents and other official documents as well as systems for managing such documents — National legislation providing for the award of contracts for such production to a public undertaking without first conducting a procurement procedure — Article 346(1)(a) TFEU — Directive 2014/24/EU — Article 1(1) and (3) — Article 15(2) and (3) — Special security measures — Protection of a Member State’s essential security interests)

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CELEX:62021CA0604: Case C-604/21, Vapo Atlantic: Judgment of the Court (Third Chamber) of 9 March 2023 (request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Braga — Portugal) — Vapo Atlantic SA v Entidade Nacional para o Setor Energético E.P.E. (ENSE) (Reference for a preliminary ruling — Information procedure in the field of technical standards and regulations and of rules on Information Society services — Directive 98/34/EC — Article 1(4) — Concept of ‘other requirements’ — Article 1(11) — Concept of ‘technical regulation’ — Article 8(1) — Obligation on the Member States to notify the European Commission of any draft technical regulation — National provision providing for the incorporation of a certain percentage of biofuels into motor fuels — Third indent of Art

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CELEX:62021CA0607: Case C-607/21, État belge (Proof of the relationship of dependency): Judgment of the Court (First Chamber) of 10 April 2025 (request for a preliminary ruling from the Conseil d’État – Belgium) – XXX v État belge (Reference for a preliminary ruling – Citizenship of the Union – Directive 2004/38/EC – Right of citizens of the Union and their family members to move and reside freely within the territory of the Member States – Article 3 – Beneficiaries – Article 2(2)(d) – Family member – Direct relative in the ascending line of the partner of a Union citizen who is dependent on that Union citizen and/or that partner – Assessment of the condition of being dependent – Relevant date for determining material dependence – Article 10 – Conditions for the issue of a residence card –

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CELEX:62021CA0608: Case C-608/21, Politseyski organ pri 02 RU SDVR: Judgment of the Court (Fourth Chamber) of 25 May 2023 (request for a preliminary ruling from the Sofiyski rayonen sad — Bulgaria) — criminal proceedings of an administrative nature against XN (Reference for a preliminary ruling — Judicial cooperation in criminal matters — Directive 2012/13/EU — Right to information in criminal proceedings — Article 6 — Right of a person to be informed of the charges brought against him or her — Article 7 — Right of access to documents in the file — Effective exercise of the rights of the defence — Article 6 of the Charter of Fundamental Rights of the European Union — Right to liberty and security — Communication of the grounds for the detention of the suspected or accused person in a separ

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CELEX:62021CA0612: Case C-612/21, Gmina O.: Judgment of the Court (Seventh Chamber) of 30 March 2023 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Gmina O. v Dyrektor Krajowej Informacji Skarbowej (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(a) and (c) — Supply of goods and services for consideration — Article 9(1) — Meanings of ‘taxable person’ and ‘economic activity’ — Municipality which organises the installation of renewable energy on its territory for its residents who own immovable property and who have expressed the wish to be equipped with renewable energy systems — Their contribution amounting to 25 % of the subsidisable costs, without being able to exceed a maximum value agreed

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CELEX:62021CA0615: Case C-615/21, Napfény-Toll: Judgment of the Court (Fifth Chamber) of 13 July 2023 (request for a preliminary ruling from the Szegedi Törvényszék — Hungary) — Napfény-Toll Kft v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Value added tax (VAT) — National legislation providing for the possibility of suspending, without any temporal limit, the limitation period for action by the tax authorities in the event of court proceedings — Repeated tax procedures — Regulation No 2988/95 — Scope — Principles of legal certainty and effectiveness of EU law)

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CELEX:62021CA0616: Case C-616/21, Gmina L.: Judgment of the Court (Seventh Chamber) of 30 March 2023 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Dyrektor Krajowej Informacji Skarbowej v Gmina L. (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Supply of services for consideration — Article 9(1) — Meanings of ‘taxable person’ and ‘economic activity’ — Municipality which arranges for asbestos removal for the benefit of its residents who own immovable property and who have expressed the wish for that — Reimbursement of the municipality by a subsidy from the competent provincial authority of 40 % to 100 % of the costs — Article 13(1) — Municipalities not subject to tax for the activities o

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CELEX:62021CA0618: Case C-618/21, AR and Others (Direct action against the insurer): Judgment of the Court (Fifth Chamber) of 30 March 2023 (request for a preliminary ruling from the Sąd Rejonowy dla m.st. Warszawy w Warszawie — Poland) — AR and Others v PK and Others (Reference for a preliminary ruling — Approximation of laws — Insurance against civil liability in respect of the use of motor vehicles — Directive 2009/103/EC — Article 3 — Compulsory insurance of vehicles — Article 18 — Direct right of action — Scope — Determination of the amount of compensation — Hypothetical costs — Possibility of making the payment of compensation subject to certain conditions — Sale of the vehicle)

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CELEX:62021CA0620: Case C-620/21, MOMTRADE RUSE: Judgment of the Court (Seventh Chamber) of 11 May 2023 (request for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) — MOMTRADE RUSE OOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(g) — Exemption for the supply of services closely linked to welfare and social security work, by bodies recognised by the Member State concerned as being devoted to social wellbeing — Supply of services provided to a non-taxable person in a Member State other than that in which the supplier is established — Assessment of the nature

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CELEX:62021CA0621: Case C-621/21, Intervyuirasht organ na DAB pri MS (Women victims of domestic violence): Judgment of the Court (Grand Chamber) of 16 January 2024 (request for a preliminary ruling from the Administrativen sad Sofia-grad — Bulgaria) — WS v Intervyuirasht organ na Darzhavna agentsia za bezhantsite pri Ministerskia savet (Reference for a preliminary ruling — Area of freedom, security and justice — Common asylum policy — Directive 2011/95/EU — Qualification for refugee status — Article 2(d) — Reasons for persecution — ‘Membership of a particular social group’ — Article 10(1)(d) — Acts of persecution — Article 9(1) and (2) — Link between the reasons for and acts of persecution or between the reasons for persecution and the absence of protection against such acts — Article 9(3)

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