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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:62022CN0643: Case C-643/22: Request for a preliminary ruling from the Rechtbank Gelderland (Netherlands) lodged on 12 October 2022 — Stichting BPL Pensioen v Inspecteur van de Belastingdienst Utrecht

January 30, 2023 0 Comments

CELEX:62022CN0642: Case C-642/22: Request for a preliminary ruling from the Rechtbank Gelderland (Netherlands) lodged on 12 October 2022 — Stichting Pensioenfonds voor Fysiotherapeuten v Inspecteur van de Belastingdienst Maastricht

January 30, 2023 0 Comments

CELEX:62022CN0641: Case C-641/22: Request for a preliminary ruling from the Rechtbank Gelderland (Netherlands) lodged on 12 October 2022 — Y v Inspecteur van de Belastingdienst Amsterdam

January 30, 2023 0 Comments

CELEX:62022CN0640: Case C-640/22: Request for a preliminary ruling from the Rechtbank Gelderland (Netherlands) lodged on 12 October 2022 — Fiscale Eenheid Achmea BV v Inspecteur van de Belastingdienst Amsterdam

January 30, 2023 0 Comments

CELEX:62022CN0639: Case C-639/22: Request for a preliminary ruling from the Rechtbank Gelderland (Netherlands) lodged on 12 October 2022 — X v Inspecteur van de Belastingdienst Utrecht

January 30, 2023 0 Comments

CELEX:62022CN0623: Case C-623/22: Request for a preliminary ruling from the Cour constitutionnelle (Belgium) lodged on 29 September 2022 — Belgian Association of Tax Lawyers and Others v Premier ministre/ Eerste Minister

January 30, 2023 0 Comments

CELEX:62022CN0594: Case C-594/22 P: Appeal brought on 14 September 2022 by Gugler France against the judgment of the General Court (Third Chamber) delivered on 13 July 2022 in Case T-147/21, Gugler France v EUIPO — Gugler (GUGLER)

January 30, 2023 0 Comments

CELEX:62022CN0389: Case C-389/22: Request for a preliminary ruling from the Consiglio di Stato (Italy) lodged on 13 June 2022 — GC and Others v Croce Rossa Italiana and Others

January 30, 2023 0 Comments

CELEX:62022CB0229: Case C-229/22: Order of the Court (Eighth Chamber) of 2 December 2022 (request for a preliminary ruling from the Tribunalul Specializat Cluj — Romania) — NC v Compania Naţională de Transporturi Aeriene Tarom SA (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Air transport — Regulation (EC) No 261/2004 — Article 5(1)(c)(iii) — Compensation and assistance to passengers — Cancellation of a flight — Right to compensation in the case of an offer of re-routing — Conditions — Divergence between different language versions of a provision of EU law — Re-routing allowing passengers to depart no more than one hour before their scheduled time of departure)

January 30, 2023 0 Comments

CELEX:62022CB0138: Case C-138/22: Order of the Court (Ninth Chamber) of 18 November 2022 (request for a preliminary ruling from the Sąd Rejonowy dla Warszawy — Śródmieścia w Warszawie — Poland) — TD, SD v mBank S.A. (Reference for a preliminary ruling — Article 53(2) of the Rules of Procedure of the Court of Justice — Unfair terms in consumer contracts — Mortgage loan agreement indexed to a foreign currency — Unfair terms — Invalidity of the contract on account of the inclusion of unfair or unlawful terms — Choice of the consumer — Interpretation of national law — Clear lack of jurisdiction)

January 30, 2023 0 Comments

CELEX:62021CB0597: Case C-597/21: Order of the Court (Sixth Chamber) of 15 December 2022 (request for a preliminary ruling from the Consiglio di Stato — Italy) — Centro Petroli Roma Srl v Agenzia delle Dogane e dei Monopoli (Reference for a preliminary ruling — Articles 53 and 99 of the Rules of Procedure of the Court of Justice — Article 267 TFEU — Scope of the obligation on national courts or tribunals of last instance to make a reference for a preliminary ruling — Exceptions to that obligation — Criteria — Situations in which the correct interpretation of EU law is so obvious as to leave no scope for any reasonable doubt — Condition related to the national court or tribunal of last instance being convinced that the matter would be equally obvious to the other courts or tribunals of last

January 30, 2023 0 Comments

CELEX:62022CA0492: Case C-492/22 PPU: Judgment of the Court (First Chamber) of 8 December 2022 (request for a preliminary ruling from the Rechtbank Amsterdam — Netherlands) — Execution of a European arrest warrant issued against CJ (Reference for a preliminary ruling — Urgent preliminary ruling procedure — Judicial cooperation in criminal matters — European arrest warrant — Framework Decision 2002/584/JHA — Article 6(2) — Determination of the competent judicial authorities — Decision to postpone surrender adopted by a body not having the status of executing judicial authority — Article 23 — Expiry of the time limits provided for surrender — Consequences — Article 12 and Article 24(1) — Keeping the requested person in detention for the purposes of criminal proceedings in the executing Membe

January 30, 2023 0 Comments

CELEX:62021CA0769: Case C-769/21: Judgment of the Court (Tenth Chamber) of 8 December 2022 (request for a preliminary ruling from the Administratīvā rajona tiesa — Latvia) — AAS ‘BTA Baltic Insurance Company’ v Iepirkumu uzraudzības birojs, Tieslietu ministrija (Reference for a preliminary ruling — Public procurement — Directive 2014/24/EU — Article 18(1) — Principles of equal treatment, transparency and proportionality — Decision to withdraw an invitation to tender — Tenders submitted separately by two tenderers belonging to the same economic operator and constituting the two most economically advantageous tenders — Refusal of the successful tenderer to sign the contract — Decision of the contracting authority to refuse the tender of the next tenderer, terminate the procedure and issue a

January 30, 2023 0 Comments

CELEX:62021CA0731: Case C-731/21: Judgment of the Court (Eighth Chamber) of 8 December 2022 (request for a preliminary ruling from the Cour de cassation du Grand-Duché de Luxembourg — Luxembourg) — GV v Caisse nationale d’assurance pension (Reference for a preliminary ruling — Free movement of persons — Article 45 TFEU — Workers — Regulation (EU) No 492/2011 — Article 7(1) and (2) — Equal treatment — Social advantages — Survivor’s pension — Members of a civil partnership — National legislation making the grant of a survivor’s pension conditional upon the entry in the national register of a partnership that was validly concluded and registered in another Member State)

January 30, 2023 0 Comments

CELEX:62021CA0625: Case C-625/21: Judgment of the Court (Ninth Chamber) of 8 December 2022 (request for a preliminary ruling from the Oberster Gerichtshof — Austria) — VB v GUPFINGER Einrichtungsstudio GmbH (Reference for a preliminary ruling — Directive 93/13/EEC — Unfair terms in consumer contracts — Unjustified withdrawal from a contract by the consumer — Term determining the trader’s right to compensation declared unfair — Application of supplementary national law)

January 30, 2023 0 Comments

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)

January 30, 2023 0 Comments

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)

January 30, 2023 0 Comments

CELEX:62021CA0564: Case C-564/21: Judgment of the Court (Tenth Chamber) of 1 December 2022 (request for a preliminary ruling from the Verwaltungsgericht Wiesbaden — Germany) — BU v Federal Republic of Germany (Reference for a preliminary ruling — Fundamental rights — Right to an effective remedy — Article 47 of the Charter of Fundamental Rights of the European Union — Asylum policy — Directive 2013/32/EU — Article 11(1), Article 23(1) and Article 46(1) and (3) — Access to information in the applicant’s file — Completeness of the file — Metadata — Communication of that file in the form of individual unstructured electronic files — Information in writing — Digitised copy of the decision with a handwritten signature — Keeping of the electronic file without archiving a paper file)

January 30, 2023 0 Comments

CELEX:62021CA0512: Case C-512/21: Judgment of the Court (Tenth Chamber) of 1 December 2022 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — Aquila Part Prod Com S.A v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 168 — Right to deduct VAT — Principles of fiscal neutrality, effectiveness and proportionality — Fraud — Proof — Obligation of care of the taxable person — Taking into consideration of an infringement of the obligations arising from national provisions and EU law relating to the safety of the food chain — Authority given by the taxable person to a third party to enter into the taxed transactions — Charter of Fundamental Right

January 30, 2023 0 Comments

CELEX:62021CA0419: Case C-419/21: Judgment of the Court (Eighth Chamber) of 1 December 2022 (request for a preliminary ruling from the Sąd Rejonowy dla m.st. Warszawy w Warszawie — Poland) — X sp. z o.o. sp.k. v Z (Reference for a preliminary ruling — Directive 2011/7/EU — Combating late payment in commercial transactions — Article 2(1) — Concept of ‘commercial transactions’ — Compensation for recovery costs incurred by the creditor due to late payment by the debtor — Article 6 — Fixed minimum sum of EUR 40 — Several late payments for supplies of goods or services under a single contract)

January 30, 2023 0 Comments
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