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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:62022CC0142: Opinion of Advocate General Richard de la Tour delivered on 9 March 2023.###

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CELEX:62022CC0133: Opinion of Advocate General Pikamäe delivered on 9 March 2023.###

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CELEX:62020CJ0693:           Arrêt de la Cour (première chambre) du 9 mars 2023.#Intermarché Casino Achats contre Commission européenne.#Pourvoi – Concurrence – Ententes – Décision de la Commission européenne ordonnant une inspection – Voies de recours contre le déroulement de l’inspection – Article 47 de la charte des droits fondamentaux de l’Union européenne – Droit à un recours effectif – Règlement (CE) no 1/2003 – Article 19 – Règlement (CE) no 773/2004 – Article 3 – Enregistrement des entretiens effectués par la Commission dans le cadre de ses enquêtes – Point de départ de l’enquête de la Commission.#Affaire C-693/20 P.

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March 9, 2023 0 Comments

CELEX:62022CJ0009: Judgment of the Court (Seventh Chamber) of 9 March 2023.#NJ and OZ v An Bord Pleanála and Others.#Reference for a preliminary ruling – Environment – Directive 2001/42/EC – Assessment of the effects of certain plans and programmes on the environment – Article 2(a) – Concept of ‘plans and programmes’ – Article 3(2)(a) – Environmental assessment – Non-statutory act prepared by a municipal council and a developer – Directive 2011/92/EU – Assessment of the effects of certain public and private projects on the environment – Article 3(1) – Obligation to identify, describe and assess in an appropriate manner, in the light of each individual case, the direct and indirect effects of a project – Binding ministerial guidelines on building height.#Case C-9/22.

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CELEX:62021CJ0725: Judgment of the Court (Tenth Chamber) of 9 March 2023.#SOMEO S.A., anciennement PEARL STREAM S.A. v Republika Slovenija.#Reference for a preliminary ruling – Customs Union – Common Customs Tariff – Tariff classification – Combined Nomenclature – Subheading 9401 90 80 – Parts of seats for motor vehicles – Net for making pockets in the rear part of seats – Protection for the inside of seats.#Case C-725/21.

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CELEX:62022CJ0042: Judgment of the Court (Ninth Chamber) of 9 March 2023.#Generali Seguros SA, ancienemment Global, Companhia de Seguros SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemption from VAT – Article 135(1)(a) – Exemption of insurance and reinsurance transactions – Article 136(a) – Exemption of supplies of goods used solely for an exempt activity – Concept of ‘insurance transactions’ – Resale of parts from written-off motor vehicles purchased from insured persons – Principle of fiscal neutrality.#Case C-42/22.

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CELEX:62022CJ0177: Judgment of the Court (Ninth Chamber) of 9 March 2023.#JA v Wurth Automotive GmbH.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Jurisdiction over consumer contracts – Concept of ‘consumer’ – Conduct of the person claiming the status of consumer that may give rise to the impression, on the part of the other contracting party, that he or she is acting for professional purposes.#Case C-177/22.

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CELEX:62021CJ0046: Judgment of the Court (Fifth Chamber) of 9 March 2023.#European Union Agency for the Cooperation of Energy Regulators v Aquind Ltd.#Appeal – Energy – Regulation (EC) No 714/2009 – Article 17 – Request for exemption relating to an electricity interconnector – Refusal decision from the European Union Agency for the Cooperation of Energy Regulators (ACER) – Regulation (EC) No 713/2009 – Article 19 – Board of Appeal of ACER – Intensity of the review.#Case C-46/21 P.

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CELEX:62021CJ0752: Judgment of the Court (Eighth Chamber) of 9 March 2023.#JP EOOD v Otdel „Mitnichesko razsledvane i razuznavane“ /MRR/ v TD „Mitnitsa Burgas“.#Reference for a preliminary ruling – Regulation (EU) No 952/2013 – Union Customs Code – Legal remedies – Judicial cooperation in criminal matters – Framework Decision 2005/212/JHA – Smuggled goods – Goods belonging to a third party seized in the course of administrative-offence proceedings – National legislation excluding that third party from the category of persons entitled to bring an action against the administrative penalty notice ordering the seizure.#Case C-752/21.

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CELEX:62022CJ0356: Judgment of the Court (Fifth Chamber) of 9 March 2023.#Pro Rauchfrei e.V. v JS e.K.#Reference for a preliminary ruling – Manufacture, presentation and sale of tobacco products – Directive 2014/40/EU – Labelling and packaging – Article 2(40) – Concept of ‘placing on the market’ – Article 8(3) – Health warnings to appear on each unit packet of a tobacco product and any outside packaging – Prohibition on hiding – Automatic vending machines for packets of cigarettes – Packets of cigarettes which are not visible from the outside.#Case C-356/22.

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CELEX:62021CJ0375: Judgment of the Court (Second Chamber) of 9 March 2023.#Sdruzhenie „Za Zemyata – dostap do pravosadie“ and Others v Izpalnitelen director na Izpalnitelna agentsia po okolna sreda and „TETS Maritsa iztok 2“ EAD.#Reference for a preliminary ruling – Environment – Ambient air quality – Directive 2008/50/EC – Articles 13 and 23 – Limit values for the protection of human health – Exceedance – Air quality plan – Directive 2010/75/EU – Integrated pollution prevention and control – Update of a permit to operate a power plant – Emission limit values – Article 15(4) – Application for a derogation setting less strict emission limit values – Significant pollution – Article 18 – Compliance with environmental quality standards – Obligations of the competent authority.#Case C-375/21.

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CELEX:62021CJ0354: Judgment of the Court (Fifth Chamber) of 9 March 2023.#R.J.R. v Registrų centras.#Reference for a preliminary ruling – Judicial cooperation in civil matters – European Certificate of Succession – Regulation (EU) No 650/2012 – Article 1(2)(l) – Scope – Article 68 – Contents of the European Certificate of Succession – Article 69(5) – Effects of the European Certificate of Succession – Succession immovable property located in a Member State other than that of the succession – Registration of that immovable property in the land register of that Member State – Legal requirements for such registration under the law of that Member State – Implementing Regulation (EU) No 1329/2014 – Mandatory nature of Form V in Annex 5 to that implementing regulation.#Case C-354/21.

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CELEX:62021TO0480: Order of the General Court (First Chamber) of 22 December 2022.#British Airways plc v European Commission.#Case T-480/21.

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CELEX:62020CO0491(01)

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CELEX:62021CJ0715:           Arrêt de la Cour (dixième chambre) du 9 mars 2023.#Gerardo Galeote contre Parlement européen.#Pourvoi – Droit institutionnel – Réglementation concernant les frais et les indemnités des députés au Parlement européen – Modification du régime de pension complémentaire volontaire – Décision individuelle portant fixation des droits à la pension complémentaire volontaire – Exception d’illégalité – Compétence du bureau du Parlement – Droits acquis et en cours d’acquisition – Proportionnalité – Égalité de traitement – Sécurité juridique.#Affaire C-715/21 P.

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March 9, 2023 0 Comments

CELEX:62022CJ0050: Judgment of the Court (Third Chamber) of 9 March 2023.#Sogefinancement v RW and UV.#Reference for a preliminary ruling – Consumer protection – Directive 2008/48/EC – Credit agreements for consumers – Scope – Right of withdrawal – Article 14(7) – National provisions establishing a period of time during which the performance of the contract may not begin – National procedural rules governing how the national courts raise of their own motion and penalise breaches of those provisions – Article 23 – Effective, proportionate and dissuasive sanctions.#Case C-50/22.

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CELEX:62022CJ0358: Judgment of the Court (Seventh Chamber) of 9 March 2023.#Bolloré logistics SA v Direction interrégionale des douanes et droits indirects de Caen and Others.#Reference for a preliminary ruling – Customs union – Regulation (EEC) No 2913/92 – Community Customs Code – Article 195 – Article 217(1) – Article 221(1) – Common Customs Tariff – Obligations on the part of the guarantor of the debtor of a customs debt – Procedures for the communication of the customs debt – Duty corresponding to that debt which has not been lawfully communicated to the debtor – Whether the customs debt is payable by the joint and several guarantor.#Case C-358/22.

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CELEX:62021CJ0571: Judgment of the Court (Fifth Chamber) of 9 March 2023.#RWE Power Aktiengesellschaft v Hauptzollamt Duisburg.#Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Article 14(1)(a) – Second and third sentences of Article 21(3) – Electricity used to produce electricity and to maintain the ability to produce electricity – Exemption – Scope – Opencast mining operations – Electricity used in order to operate fuel bunkers and means of transport.#Case C-571/21.

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CELEX:62021CJ0604: Judgment of the Court (Third Chamber) of 9 March 2023.#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 Article 10(1) – Concept of ‘safeguard clause provided for in a binding EU act’ – Second subparagraph of Article 4(1) of Directive 2

March 9, 2023 0 Comments

CELEX:62020CJ0682:           Arrêt de la Cour (première chambre) du 9 mars 2023.#Les Mousquetaires et ITM Entreprises SAS contre Commission européenne.#Pourvoi – Concurrence – Ententes – Décision de la Commission européenne ordonnant une inspection – Voies de recours contre le déroulement de l’inspection – Article 47 de la charte des droits fondamentaux de l’Union européenne – Droit à un recours effectif – Règlement (CE) no 1/2003 – Article 19 – Règlement (CE) no 773/2004 – Article 3 – Enregistrement des entretiens effectués par la Commission dans le cadre de ses enquêtes – Point de départ de l’enquête de la Commission.#Affaire C-682/20 P.

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March 9, 2023 0 Comments
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