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Sodna praksa Sodišča EU, lastni članki, spremembe davčne zakonodaje....

Izbrani prispeveki - novice o davkih pri nas in v EU - NEWS about TAXES

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. 


Mreža modro poslovanje, na dnevnem nivoju, spremlja spremembe iz spodaj navedenih baz podatkov.

    The partners (TAXIN d.o.o.) of the Wisdom Business Network study tax, legal and other business-legal issues based on the study of the case law of the Court of Justice of the EU and Slovenian courts, they must study EU legal regulations and domestic legal regulations, and they must monitor the needs of customers - companies that operate in the Republic of Slovenia and operate also on the so-called international markets.

The Wisdom business network monitors changes from the databases listed below on a daily basis.


 

CELEX:62019CO0185_SUM: Order of the Court (Sixth Chamber) of 24 September 2019.#KE v LF.#Reference for a preliminary ruling — Charter of Fundamental Rights of the European Union — Right to effective legal protection — Legal precedent — Arbitral tribunal — Manifest inadmissibility and lack of jurisdiction of the Court of Justice — Article 53(2) and Article 94 of the Rules of Procedure of the Court of Justice.#Case C-185/19.

May 22, 2025 0 Comments

CELEX:62017CJ0688_SUM: Judgment of the Court (Third Chamber) of 12 September 2019.#Bayer Pharma AG v Richter Gedeon Vegyészeti Gyár Nyrt. and Exeltis Magyarország Gyógyszerkereskedelmi Kft.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling — Intellectual property — Patents — Directive 2004/48/EC — Article 9(7) — Placing on the market of products infringing a patent right — Provisional measures — Patent subsequently declared invalid — Consequences — Right to appropriate compensation for losses caused by the provisional measures.#Case C-688/17.

May 22, 2025 0 Comments

CELEX:62016CJ0680_SUM: Judgment of the Court (Fourth Chamber) of 27 March 2019.#Dr. August Wolff GmbH & Co. KG Arzneimittel and Remedia d.o.o. v European Commission.#Appeal — Medicinal products for human use — Directive 2001/83/EC — Article 30(1) — Committee for Medicinal Products for Human Use — Referral of a matter to the committee subject to the absence of a previous national decision — Active substance estradiol — Decision of the European Commission ordering the Member States to revoke or vary marketing authorisations for medicinal products with 0.01% estradiol by weight for topical use.#Case C-680/16 P.

May 22, 2025 0 Comments

CELEX:62017CJ0443_SUM: Judgment of the Court (Fourth Chamber) of 21 March 2019.#Abraxis Bioscience LLC v Comptroller General of Patents.#Request for a preliminary ruling from the High Court of Justice (England & Wales), Chancery Division (patents court).#Reference for a preliminary ruling — Medicinal product for human use — Supplementary protection certificate for medicinal products — Regulation (EC) No 469/2009 — Article 3(d) — Conditions for granting — Grant of first authorisation to place the product on the market as a medicinal product — Authorisation covering a product as a medicinal product constituting a new formulation of a known active ingredient.#Case C-443/17.

May 22, 2025 0 Comments

CELEX:62019CJ0774_SUM: Judgment of the Court (Sixth Chamber) of 10 December 2020.#A. B. and B. B. v Personal Exchange International Limited.#Request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EC) No 44/2001 – Article 15(1) – Jurisdiction over consumer contracts – Concept of ‘consumer’ – Poker-playing contract concluded online between a natural person and an organiser of games of chance – Natural person earning a living from online poker games – Knowledge of that person – Regularity of the activity.#Case C-774/19.

May 22, 2025 0 Comments

CELEX:62018CJ0049_SUM: Judgment of the Court (Second Chamber) of 7 February 2019.#Carlos Escribano Vindel v Ministerio de Justicia.#Request for a preliminary ruling from the Tribunal Superior de Justicia de Cataluña.#Reference for a preliminary ruling — Budgetary austerity measures — Reduction of remuneration in the national civil service — Method — Differential impact — Social policy — Equal treatment in employment and occupation — Directive 2000/78/EC — Article 2(1) and (2)(b) — Charter of Fundamental Rights of the European Union — Article 21 — Judicial independence — Second subparagraph of Article 19(1) TEU.#Case C-49/18.

May 22, 2025 0 Comments

CELEX:62017CJ0639_SUM: Judgment of the Court (Fourth Chamber) of 17 January 2019.#SIA „KPMG Baltics” v SIA „Ķipars AI”.#Request for a preliminary ruling from the the Augstākā tiesa.#Reference for a preliminary ruling — Settlement finality in payment and securities settlement systems — Directive 98/26/EC — Scope — Concept of ‘transfer order’ — Payment order sent by the holder of an ordinary current account to a credit institution subsequently declared insolvent.#Case C-639/17.

May 22, 2025 0 Comments

CELEX:62018CJ0199_SUM: Judgment of the Court (Ninth Chamber) of 12 September 2019.#Pollo del Campo S.c.a. and Others v Regione Emilia-Romagna and Others and SAIGI Società Cooperativa Agricola a r.l. and MA.GE.MA. Società Agricola Cooperativa v Regione Emilia-Romagna and A.U.S.L. Romagna.#Requests for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling — Approximation of laws — Regulation (EC) No 882/2004 — Article 27 — Official controls of feed and food — Financing — Fees or charges payable for official controls — Whether it is possible for Member States to exempt certain categories of operator — Minimum rates for fees.#Joined Cases C-199/18, C-200/18 and C-343/18.

May 22, 2025 0 Comments

CELEX:62017CJ0535_SUM: Judgment of the Court (First Chamber) of 6 February 2019.#NK v BNP Paribas Fortis NV.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling — Judicial cooperation in civil matters — Jurisdiction and the enforcement of judgments in civil and commercial matters — Regulation (EC) No 44/2001 and Regulation (EC) No 1346/2000 — Scope of those regulations — Bankruptcy of a bailiff — Action brought by the liquidator in charge of administering and liquidating the bankruptcy.#Case C-535/17.

May 22, 2025 0 Comments

CELEX:62019CJ0489_SUM: Judgment of the Court (Second Chamber) of 9 October 2019.#NJ.#Request for a preliminary ruling from the Kammergericht Berlin.#Reference for a preliminary ruling — Urgent preliminary ruling procedure — Police and judicial cooperation in criminal matters — European arrest warrant — Framework Decision 2002/584/JHA — Article 1(1) — Concept of ‘European arrest warrant’ — Minimum requirements on which validity depends — Article 6(1) — Concept of ‘issuing judicial authority’ — European arrest warrant issued by the public prosecutor’s office of a Member State — Status — Whether subordinate to a body of the executive — Power of a Minister for Justice to issue instructions in a specific case — Certification of the European arrest warrant by a court before its transmission.#Cas

May 22, 2025 0 Comments

CELEX:62017CJ0165_SUM: Judgment of the Court (Fourth Chamber) of 24 January 2019.#Morgan Stanley & Co International plc v Ministre de l'Économie et des Finances.#Request for a preliminary ruling from the Conseil d'État (France).#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Sixth Council Directive 77/388/EEC — Directive 2006/112/EC — Deduction of input tax — Goods and services used for both taxable transactions and exempt transactions (mixed-use goods and services) — Determination of the applicable deductible proportion — Branch established in a Member State other than that of its principal establishment — Expenditure incurred by the branch used exclusively for the transactions of the principal establishment — General costs of the branch used for both its

May 22, 2025 0 Comments

CELEX:62017CJ0487_SUM: Judgment of the Court (Tenth Chamber) of 28 March 2019.#Criminal proceedings against Alfonso Verlezza and Others.#Requests for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling — Environment — Directive 2008/98/EC and Decision 2000/532/EC — Waste — Classification as hazardous waste — Waste which may be assigned codes for both hazardous waste and non-hazardous waste.#Joined Cases C-487/17 to C-489/17.

May 22, 2025 0 Comments

CELEX:62017CJ0700_SUM: Judgment of the Court (Sixth Chamber) of 18 September 2019.#Finanzamt Kyritz v Wolf-Henning Peters.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(b) and (c) — Exemptions — Hospital and medical care — Provision of medical care in the exercise of the medical and paramedical professions — No confidential relationship between the person providing the care and the patient.#Case C-700/17.

May 22, 2025 0 Comments

CELEX:62019CJ0653_SUM: Judgment of the Court (First Chamber) of 28 November 2019.#Criminal proceedings against Spetsializirana prokuratura.#Request for a preliminary ruling from the Spetsializiran nakazatelen sad.#Reference for a preliminary ruling — Urgent preliminary ruling procedure — Judicial cooperation in criminal matters — Directive (EU) 2016/343 — Strengthening of certain aspects of the presumption of innocence and of the right to be present at the trial in criminal proceedings — Article 6 — Burden of proof — Continuation of the detention on remand pending trial of an accused person.#Case C-653/19 PPU.

May 22, 2025 0 Comments

CELEX:62017CJ0194_SUM: Judgment of the Court (Third Chamber) of 31 January 2019.#Georgios Pandalis v European Union Intellectual Property Office.#Appeal — EU trade mark — Regulation (EC) No 207/2009 — Article 51(1)(a) and (2) and Article 75 — EU trade mark Cystus — Food supplements not for medical purposes — Partial revocation — Lack of genuine use of the trade mark — Perception of the word ‘cystus’ as a descriptive indication of the main ingredient of the goods concerned — Obligation to state reasons.#Case C-194/17 P.

May 22, 2025 0 Comments

CELEX:62017CJ0630_SUM: Judgment of the Court (Second Chamber) of 14 February 2019.#Anica Milivojević v Raiffeisenbank St. Stefan-Jagerberg-Wolfsberg eGen.#Request for a preliminary ruling from the Općinski Sud u Rijeci.#Reference for a preliminary ruling — Articles 56 and 63 TFEU — Freedom to provide services — Free movement of capital — National legislation providing that credit agreements featuring international elements concluded with a non-authorised lender are invalid — Regulation (EU) No 1215/2012 — Article 17(1) — Credit agreement concluded by a natural person with a view to the provision of tourist accommodation services — Concept of ‘consumer’ — Article 24, point 1 — Exclusive jurisdiction in matters relating to rights in rem in immovable property — Action for invalidity of a cred

May 22, 2025 0 Comments

CELEX:62017CJ0183_SUM: Judgment of the Court (Third Chamber) of 31 January 2019.#International Management Group v European Commission.#Appeal — Development cooperation — EU budget implementation by indirect management — Action for annulment — Admissibility — Challengeable acts — Decision to entrust a budget implementation task to an entity other than the entity initially chosen — Decision not to entrust any new budget implementation tasks to the entity initially chosen — Regulation (EC, Euratom) No 2342/2002 — Article 43 — Delegated Regulation (EU) No 1268/2012 — Article 43 — Definition of ‘international organisation’ — Conditions — Claim for damages.#Joined Cases C-183/17 P and C-184/17 P.

May 22, 2025 0 Comments

CELEX:62018CO0425_SUM: Order of the Court (Ninth Chamber) of 4 June 2019.#Consorzio Nazionale Servizi Società Cooperativa (CNS) v Gruppo Torinese Trasporti Gtt SpA.#Request for a preliminary ruling from the Tribunale Amministrativo Regionale per il Piemonte.#Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Public procurement in the water, energy, transport and postal services sectors — Directive 2004/18/EC — Point (d) of the first subparagraph of Article 45(2) — Grounds for exclusion — Grave professional misconduct — Infringement of competition rules.#Case C-425/18.

May 22, 2025 0 Comments

CELEX:62018CJ0295_SUM: Judgment of the Court (Tenth Chamber) of 11 April 2019.#Mediterranean Shipping Company (Portugal) - Agentes de Navegação SA v Banco Comercial Português SA and Caixa Geral de Depósitos, SA.#Request for a preliminary ruling from the Tribunal da Relação do Porto.#Reference for a preliminary ruling — Payment services in the internal market — Directive 2007/64/EC — Articles 2 and 58 — Scope — Payment service user — Meaning — Execution of a direct-debit payment order issued by a third party in respect of an account of which that party is not the holder — No authorisation from the holder of the debited account — Unauthorised payment transactions.#Case C-295/18.

May 22, 2025 0 Comments

CELEX:62017CJ0299_SUM: Judgment of the Court (Fourth Chamber) of 12 September 2019.#VG Media Gesellschaft zur Verwertung der Urheber- und Leistungsschutzrechte von Medienunternehmen mbH v Google LLC.#Request for a preliminary ruling from the Landgericht Berlin.#Reference for a preliminary ruling — Industrial policy — Approximation of laws — Directive 98/34/EC — Procedure for the provision of information in the field of technical standards and regulations and of rules on Information Society services — Article 1(11) — Concept of ‘technical regulation’.#Case C-299/17.

May 22, 2025 0 Comments
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