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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:62018CJ0511_RES: Judgment of the Court (Grand Chamber) of 6 October 2020.#La Quadrature du Net and Others v Premier ministre and Others.#Requests for a preliminary ruling from the Conseil d'État (France) and Cour constitutionnelle (Belgium).#Reference for a preliminary ruling – Processing of personal data in the electronic communications sector – Providers of electronic communications services – Hosting service providers and Internet access providers – General and indiscriminate retention of traffic and location data – Automated analysis of data – Real-time access to data – Safeguarding national security and combating terrorism – Combating crime – Directive 2002/58/EC – Scope – Article 1(3) and Article 3 – Confidentiality of electronic communications – Protection – Article 5 and Arti

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CELEX:62018CJ0511_SUM: Judgment of the Court (Grand Chamber) of 6 October 2020.#La Quadrature du Net and Others v Premier ministre and Others.#Requests for a preliminary ruling from the Conseil d'État (France) and Cour constitutionnelle (Belgium).#Reference for a preliminary ruling – Processing of personal data in the electronic communications sector – Providers of electronic communications services – Hosting service providers and Internet access providers – General and indiscriminate retention of traffic and location data – Automated analysis of data – Real-time access to data – Safeguarding national security and combating terrorism – Combating crime – Directive 2002/58/EC – Scope – Article 1(3) and Article 3 – Confidentiality of electronic communications – Protection – Article 5 and Arti

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CELEX:62018CJ0519_RES: Judgment of the Court (Fifth Chamber) of 12 December 2019.#TB v Bevándorlási és Menekültügyi Hivatal.#Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling — Immigration policy — Right to family reunification — Directive 2003/86/EC — Article 10(2) — Optional provision — Prerequisites for exercising the right to family reunification — Member of a refugee’s family not referred to in Article 4 — Concept of a ‘dependant’.#Case C-519/18.

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CELEX:62018CJ0523_SUM: Judgment of the Court (Fifth Chamber) of 19 December 2019.#Engie Cartagena S.L. v Ministerio para la Transición Ecológica.#Request for a preliminary ruling from the Audiencia Nacional.#Reference for a preliminary ruling — Internal market in electricity — Common rules — Directive 2003/54/EC — Article 3(2) — Directive 2009/72/EC — Article 3(2) — Public service obligations — Meaning — National rules — Financing of energy efficiency plans — Designation of electricity generating undertakings — Mandatory contribution.#Case C-523/18.

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CELEX:62018CJ0524_RES: Judgment of the Court (Second Chamber) of 30 January 2020.#Dr. Willmar Schwabe GmbH & Co.KG v Queisser Pharma GmbH & Co. KG.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling — Public health — Information and consumer protection — Regulation (EC) No 1924/2006 — Implementing Decision 2013/63/EU — Nutritional and health claims made on foods — Article 10(3) — Reference to general, non-specific benefits — Concept of ‘accompanying’ a specific health claim — Obligation to produce scientific evidence — Scope.#Case C-524/18.

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CELEX:62018CJ0529:           Arrêt de la Cour (troisième chambre) du 24 mars 2022.#PJ contre Office de l’Union européenne pour la propriété intellectuelle.#Pourvoi – Principes du droit de l’Union – Article 19 du statut de la Cour de justice de l’Union européenne – Représentation des parties dans les recours directs devant les juridictions de l’Union – Avocat ayant la qualité de tiers par rapport à la partie requérante – Exigence d’indépendance – Avocat exerçant en tant que collaborateur dans un cabinet – Article 47 de la charte des droits fondamentaux de l’Union européenne.#Affaire C-529/18 P.

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CELEX:62018CJ0529_RES: Judgment of the Court (Third Chamber) of 24 March 2022.#PJ and PC v European Union Intellectual Property Office.#Appeal – Principles of EU law – Article 19 of the Statute of the Court of Justice of the European Union – Representation of the parties in direct actions before the Courts of the European Union – Lawyer representing the applicant as a third party – Requirement of independence – Lawyer working as an associate in a law firm – Article 47 of the Charter of Fundamental Rights of the European Union.#Joined Cases C-529/18 P and C-531/18 P.

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CELEX:62018CJ0542_RES: Judgment of the Court (Grand Chamber) of 26 March 2020.#Erik Simpson and HG v Council of the European Union and European Commission.#Review of the judgments of the General Court of the European Union in Simpson v Council (T‑646/16 P) and HG v Commission (T‑693/16 P) — Civil service — Composition of the panel of judges which delivered the judgments at first instance — Procedure for the appointment of a judge to the European Union Civil Service Tribunal — Article 47 of the Charter of Fundamental Rights of the European Union — Tribunal established by law — Incidental review of legality — Effect on the unity and consistency of EU law.#Joined Cases C-542/18 RX-II and C-543/18 RX-II.

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CELEX:62018CJ0544_SUM: Judgment of the Court (Fourth Chamber) of 19 September 2019.#The Commissioners for Her Majesty's Revenue & Customs v Henrika Dakneviciute.#Request for a preliminary ruling from the Upper Tribunal.#Reference for a preliminary ruling — Article 49 TFEU — Freedom of establishment — Self-employment — National of a Member State who ceases to be self-employed because of the physical constraints in the late stages of pregnancy and the aftermath of childbirth — Retention of self-employed status.#Case C-544/18.

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CELEX:62018CJ0546_RES: Judgment of the Court (Fourth Chamber) of 9 September 2021.#FN and Others v Übernahmekommission.#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Company law – Takeover bids – Directive 2004/25/EC – Article 5 – Mandatory bid – Article 4 – Supervisory authority – Final decision making a finding of infringement of the obligation to submit a takeover bid – Binding effect of that decision in subsequent proceedings for an administrative penal sanction initiated by the same authority – Principle of effectiveness of EU law – General principles of EU law – Rights of the defence – Charter of Fundamental Rights of the European Union – Articles 47 and 48 – Right to silence – Presumption of innocence – Access to an independ

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CELEX:62018CJ0555_SUM: Judgment of the Court (Sixth Chamber) of 7 November 2019.#K.H.K. v B.A.C. and E.E.K.#Request for a preliminary ruling from the Sofiyski rayonen sad.#Reference for a preliminary ruling — Judicial cooperation in civil matters — Regulation (EU) No 655/2014 — European Account Preservation Order — Article 5(a) — Obtention procedure –Article 4(8) to (10) — Definition of ‘judgment’, ‘court settlement’ and ‘authentic instrument’ — National order for payment against which an objection may be lodged — Article 18(1) — Time limits — Article 45 — Exceptional circumstances — Definition.#Case C-555/18.

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CELEX:62018CJ0558_RES: Judgment of the Court (Grand Chamber) of 26 March 2020.#Miasto Łowicz and Prokurator Generalny zastępowany przez Prokuraturę Krajową, formerly Prokuratura Okręgowa w Płocku v Skarb Państwa – Wojewoda Łódzki and Others.#Requests for a preliminary ruling from the Sąd Okręgowy w Łodzi and Sąd Okręgowy w Warszawie.#References for a preliminary ruling — Second subparagraph of Article 19(1) TEU — Rule of law — Effective judicial protection in the fields covered by Union law — Principle of judicial independence — Disciplinary regime applicable to national judges — Jurisdiction of the Court — Article 267 TFUE — Admissibility — Interpretation necessary for the referring court to be able to give judgment — Meaning.#Joined Cases C-558/18 and C-563/18.

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CELEX:62018CJ0560_SUM: Judgment of the Court (Fifth Chamber) of 30 April 2020.#Izba Gospodarcza Producentów i Operatorów Urządzeń Rozrywkowych v European Commission.#Appeal — Access to documents of the institutions — Regulation (EC) No 1049/2001 — Article 4(2), third indent — Exceptions to the right of access — Exception relating to protection of the purpose of investigations — Documents concerning pending infringement proceedings — Detailed opinions issued in the course of a notification procedure under Directive 98/34/EC — Request for access — Refusal — Disclosure of documents requested in the course of the proceedings before the General Court of the European Union — Disclosure — Inadmissibility — Interest in bringing proceedings — Continuation.#Case C-560/18 P.

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CELEX:62018CJ0570_SUM: Judgment of the Court (Second Chamber) of 25 June 2020.#HF v European Parliament.#Appeal — Civil service — European Parliament — Member of contract staff — Articles 12a and 24 of the Staff Regulations of Officials of the European Union — Psychological harassment — Request for assistance — Right to be heard — Rejection of a request for assistance — Article 41 of the Charter of Fundamental Rights of the European Union — Scope of judicial review.#Case C-570/18 P.

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CELEX:62018CJ0572_SUM: Judgment of the Court (Fourth Chamber) of 22 April 2021.#thyssenkrupp Electrical Steel GmbH and thyssenkrupp Electrical Steel Ugo v European Commission.#Appeal – Customs union – Regulation (EU) No 952/2013 – Article 211(6) – Authorisation for inward processing of certain grain-oriented electrical steel products – Risk of adverse effect on the essential interests of EU producers – Examination of the economic conditions – Implementing Regulation (EU) 2015/2447 – Article 259 – European Commission’s conclusion on the economic conditions – Article 263 TFEU – Act not open to challenge.#Case C-572/18 P.

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CELEX:62018CJ0575_RES: Judgment of the Court (Grand Chamber) of 9 July 2020.#Czech Republic v European Commission.#Appeal — Own resources of the European Union — Financial liability of the Member States — Request to be released from the obligation to make own resources available — Action for annulment — Admissibility — Letter from the European Commission – Concept of ‘actionable measure’ — Article 47 of the Charter of Fundamental Rights of the European Union — Effective judicial protection — Action alleging unjust enrichment on the part of the European Union.#Case C-575/18 P.

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CELEX:62018CJ0578_SUM: Judgment of the Court (Fifth Chamber) of 23 January 2020.#Proceedings brought by Energiavirasto.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling — Internal market in electricity — Directive 2009/72/EC — Article 3 — Consumer protection — Article 37 — Tasks and powers of the regulatory authority — Out-of-court dispute settlement — Concept of ‘party’ — Right to appeal against a decision of the regulatory authority — Complaint made by a household customer against an electricity distribution system operator.#Case C-578/18.

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CELEX:62018CJ0581_RES: Judgment of the Court (Grand Chamber) of 11 June 2020.#RB v TÜV Rheinland LGA Products GmbH and Allianz IARD S.A.#Request for a preliminary ruling from the Oberlandesgericht Frankfurt am Main.#Reference for a preliminary ruling — EU law — General principles — Article 18 TFEU — Prohibition of discrimination on grounds of nationality — Applicability of EU law — Defective breast implants — Insurance against civil liability arising from the production of medical devices — Insurance contract prescribing a geographical limitation on insurance coverage.#Case C-581/18.

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CELEX:62018CJ0585_RES: Judgment of the Court (Grand Chamber) of 19 November 2019.#A. K. and Others v Sąd Najwyższy, CP v Sąd Najwyższy and DO v Sąd Najwyższy.#Requests for a preliminary ruling from the Sąd Najwyższy.#Reference for a preliminary ruling — Directive 2000/78/EC — Equal treatment in employment and occupation — Non-discrimination on the ground of age — Lowering of the retirement age of judges of the Sąd Najwyższy (Supreme Court, Poland) — Article 9(1) — Right to a remedy — Article 47 of the Charter of Fundamental Rights of the European Union — Effective judicial protection — Principle of judicial independence — Creation of a new chamber of the Sąd Najwyższy (Supreme Court) with jurisdiction inter alia for cases of retiring the judges of that court — Chamber formed by judges newl

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CELEX:62018CJ0586_SUM: Judgment of the Court (Ninth Chamber) of 4 March 2020.#Buonotourist Srl v European Commission.#Appeal — Competition — State aid — Undertaking operating bus route networks in the Regione Campania (Campania Region, Italy) — Compensation for public service obligations paid by the Italian authorities following a judgment of the Consiglio di Stato (Council of State, Italy) — European Commission decision declaring the aid measure unlawful and incompatible with the internal market.#Case C-586/18 P.

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CELEX:62018CJ0588_RES: Judgment of the Court (Grand Chamber) of 4 June 2020.#Federación de Trabajadores Independientes de Comercio (Fetico) and Others v Grupo de Empresas DIA S.A. and Twins Alimentación S.A.#Request for a preliminary ruling from the Audiencia Nacional.#Reference for a preliminary ruling — Social policy — Protection of the safety and health of workers — Organisation of working time — Directive 2003/88/EC — Articles 5 and 7 — Weekly rest — Annual leave — Paid special leave permitting time off from work to meet specific needs and obligations.#Case C-588/18.

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CELEX:62018CJ0592_SUM: Judgment of the Court (Ninth Chamber) of 19 December 2019.#Darie BV v Staatssecretaris van Infrastructuur en Milieu.#Request for a preliminary ruling from the College van Beroep voor het Bedrijfsleven.#Reference for a preliminary ruling — Regulation (EU) No 528/2012 — Article 3(1)(a) and (c) — Concept of ‘biocidal product’ — Concept of ‘active substance’ — Bacterial product containing the bacterial species Bacillus ferment — Mode of action other than mere physical or mechanical action — Indirect action — Period within which effect takes place.#Case C-592/18.

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CELEX:62018CJ0594_RES: Judgment of the Court (Grand Chamber) of 22 September 2020.#Republic of Austria v European Commission.#Appeal – State aid – Article 107(3)(c) TFEU – Articles 11 and 194 TFEU – Article 1, Article 2(c) and Article 106a(3) of the Euratom Treaty – Planned aid for Hinkley Point C nuclear power station (United Kingdom) – Decision declaring the aid compatible with the internal market – Objective of common interest – Environmental objectives of the European Union – Principle of protection of the environment, ‘polluter pays’ principle, precautionary principle and principle of sustainability – Determination of the economic activity concerned – Market failure – Proportionality of the aid – Operating or investment aid – Determination of the aid elements – Guarantee Notice.#Case

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CELEX:62018CJ0597_RES: Judgment of the Court (Grand Chamber) of 16 December 2020.#Appeals – Economic and monetary policy – Stability support programme for the Republic of Cyprus – Restructuring of Cypriot debt – Decision of the Governing Council of the European Central Bank (ECB) relating to emergency liquidity assistance following a request from the Central Bank of the Republic of Cyprus – Euro Group statements of 25 March, 12 April, 13 May and 13 September 2013 – Decision 2013/236/EU – Memorandum of understanding on specific economic policy conditionality concluded between the Republic of Cyprus and the European Stability Mechanism (ESM) – Right to property – Principle of the protection of legitimate expectations – Equal treatment – Non-contractual liability of the European Union.#Joined

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CELEX:62018CJ0600_SUM: Judgment of the Court (Eighth Chamber) of 26 September 2019.#UTEP 2006. SRL v Vas Megyei Kormányhivatal Hatósági Főosztály, Hatósági, Építésügyi és Oktatási Osztály.#Request for a preliminary ruling from the Szombathelyi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling — Road transport — Articles 91 and 92 TFEU — Regulation (EU) No 165/2014 — Article 32(3), Article 33(1) and Article 41(1) — Infringement of the rules on the use of tachographs — Duty of Member States to make provision for effective, dissuasive and non-discriminatory penalties — Resident and non-resident small and medium-sized enterprises — Differential treatment.#Case C-600/18.

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CELEX:62018CJ0601_SUM: Judgment of the Court (Second Chamber) of 24 September 2020.#Prysmian SpA and Prysmian Cavi e Sistemi Srl v European Commission.#Appeal – Competition – Cartels – European market for submarine and underground power cables – Market allocation in connection with projects – Single and continuous infringement – Succession of legal entities – Attributability of unlawful conduct – Principle of equal treatment – Distortion of evidence – Regulation (EC) No 1/2003 – Article 20 – European Commission’s powers of inspection in cartel proceedings – Power to copy data without a prior examination and to examine the data subsequently at the Commission’s premises – Fines.#Case C-601/18 P.

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CELEX:62018CJ0605_SUM: Judgment of the Court (Fourth Chamber) of 9 September 2021.#Adler Real Estate AG and Others v Finanzmarktaufsichtsbehörde (FMA).#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Securities admitted to trading on a regulated market situated or operating within a Member State – Obligation of transparency – Notification of ‘major holdings’ in companies acquired by ‘persons acting in concert’ – Directive 2004/109/EC – Fourth subparagraph of Article 3(1a) – Concept of ‘more stringent’ requirements – Directive 2004/25/EC – ‘Supervision’ by an authority designated pursuant to Article 4 of that directive.#Case C-605/18.

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