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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:62021CB0374: Case C-374/21: Order of the Court (Ninth Chamber) of 20 October 2022 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Instituto de Financiamento da Agricultura e Pescas IP (IFAP) v AB, CD and EF (Reference for a preliminary ruling — Article 53(2) and Article 99 of the Rules of Procedure of the Court of Justice — Regulation (EC, Euratom) No 2988/95 — Own resources of the European Union — Protection of the European Union’s financial interests — Proceedings relating to irregularities — Article 4 — Adoption of administrative measures — Article 3(1) — Limitation period for proceedings — Expiry — Whether it may be relied on in the context of the enforced recovery procedure — Article 3(2) — Period for implementation — Applicability — Star

January 23, 2023 0 Comments

CELEX:62021CB0307: Case C-307/21: Order of the Court (Eighth Chamber) of 27 September 2022 (request for a preliminary ruling from the Landgericht Kleve — Germany) — AB and Others v Ryanair DAC (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Air transport — Regulation (EC) No 261/2004 — Common rules on compensation and assistance to passengers in the event of cancellation or long delay of flights — Article 5(1)(c) — Right to compensation if flight is cancelled — Contract for carriage concluded through an online travel agent — Information on the cancellation of the flight communicated by means of an email address automatically generated by the travel agent — Failure to ensure that the passenger was properly informed)

January 23, 2023 0 Comments

CELEX:62020CB0650: Joined Cases C-650/20 and C-651/20: Order of the Court (Ninth Chamber) of 12 October 2022 (requests for a preliminary ruling from the Sąd Rejonowy dla Warszawy-Woli w Warszawie — Poland) — R1, R2 (C-650/20) v O1, O2 (C-650/20) and C (C-651/20) v T, O (C-651/20) (Removal from the register)

January 23, 2023 0 Comments

CELEX:62020CB0049: Case C-49/20: Order of the Court (Eighth Chamber) of 5 October 2022 (request for a preliminary ruling from the Rayonen sad — Pazardzhik — Bulgaria) — SF v Teritorialna direktsia na Natsionalna agentsia za prihodite — Plovdiv (Reference for a preliminary ruling — Articles 53 and 99 of the Rules of Procedure of the Court of Justice — Directive (EU) 2015/849 — Scope — National legislation requiring payments exceeding a certain limit to be made only by bank transfer or by deposit into a payment account)

January 23, 2023 0 Comments

CELEX:62019CB0333: Case C-333/19: Order of the Court (Tenth Chamber) of 21 September 2022 (request for a preliminary ruling from the Cour d’appel de Bruxelles — Belgium) — DA v Romanian Air Traffic Services Administration (Romatsa) and Others and FC and Others v Romanian Air Traffic Services Administration (Romatsa) and Others (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — State aid — Articles 107 and 108 TFEU — Bilateral Investment Treaty — Arbitration clause — Romania — Arbitral award granting payment of damages — European Commission decision declaring that payment to be State aid incompatible with the internal market and ordering its recovery — Enforcement of an arbitral award before a court of a Member State other than the Member St

January 23, 2023 0 Comments

CELEX:62021CA0691: Case C-691/21: Judgment of the Court (Tenth Chamber) of 24 November 2022 (request for a preliminary ruling from the Cour de cassation — France) — Cafpi SA, Aviva assurances SA v Enedis SA (Reference for a preliminary ruling — Directive 85/374/EEC — Article 3 — Liability for defective products — Meaning of ‘producer’ — Operator of an electricity distribution network changing the electricity voltage level for distribution)

January 23, 2023 0 Comments

CELEX:62021CA0658: Case C-658/21: Judgment of the Court (Eighth Chamber) of 24 November 2022 (request for a preliminary ruling from the Raad van State — Belgium) — VZW Belgisch-Luxemburgse vereniging van de industrie van plantenbescherming (Belplant), formerly VZW Belgische Vereniging van de Industrie van Plantenbeschermingsmiddelen (PHYTOFAR) v Vlaams Gewest (Reference for a preliminary ruling — Procedure for the provision of information in the field of technical regulations and of rules on Information Society services — Directive (EU) 2015/1535 — Concept of ‘technical regulation’ — Article 1(1) — National legislation prohibiting individuals from using pesticides containing glyphosate on land in private use — Article 5(1) — Obligation on Member States to communicate to the European Commis

January 23, 2023 0 Comments

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)

January 23, 2023 0 Comments

CELEX:62021CA0458: Case C-458/21: Judgment of the Court (Eighth Chamber) of 24 November 2022 (request for a preliminary ruling from the Kúria — Hungary) — CIG Pannónia Életbiztosító Nyrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(c) — Exemptions for certain activities in the public interest — Provision of medical care in the exercise of the medical and paramedical professions — Service used by an insurance company to review the accuracy of a diagnosis of serious illness and find and provide the best possible care and treatment abroad)

January 23, 2023 0 Comments

CELEX:62021CA0358: Case C-358/21: Judgment of the Court (Seventh Chamber) of 24 November 2022 (request for a preliminary ruling from the Cour de cassation — Belgium) — Tilman SA v Unilever Supply Chain Company AG (Reference for a preliminary ruling — Judicial cooperation in civil matters — Jurisdiction and the enforcement of judgments in civil and commercial matters — Lugano II Convention — Jurisdiction clause — Formal requirements — Clause included in the general terms and conditions — General terms and conditions which may be viewed and printed from a hypertext link mentioned in a contract concluded in writing — Consent of the parties)

January 23, 2023 0 Comments

CELEX:62021CA0302: Case C-302/21: Judgment of the Court (Fourth Chamber) of 24 November 2022 (request for a preliminary ruling from the Juzgado de Primera Instancia n° 4 de Castelló de la Plana — Spain) — Casilda v Banco Cetelem SA (Reference for a preliminary ruling — Dispute in the main proceedings which has become devoid of purpose — No need to adjudicate)

January 23, 2023 0 Comments

CELEX:62021CA0296: Case C-296/21: Judgment of the Court (Third Chamber) of 24 November 2022 (request for a preliminary ruling from the Korkein hallinto-oikeus — Finland) — Proceedings brought by A (Reference for a preliminary ruling — Control of the acquisition and possession of weapons — Directive 91/477/EEC — Annex I, Part III — Deactivation standards and techniques — Implementing Regulation (EU) 2015/2403 — Verification and certification of deactivation of firearms — Article 3 — Verifying entity approved by a national authority — Issuance of a deactivation certificate — Entity not included on the list published by the European Commission — Transfer of deactivated firearms within the European Union — Article 7 — Mutual recognition)

January 23, 2023 0 Comments

CELEX:62021CA0289: Case C-289/21: Judgment of the Court (Fifth Chamber) of 24 November 2022 (request for a preliminary ruling from the Administrativen sad Sofia-grad — Bulgaria) — IG v Varhoven administrativen sad (Reference for a preliminary ruling — Article 47 of the Charter of Fundamental Rights of the European Union — Effective judicial protection — National procedural rule providing that an action seeking to dispute the compatibility of a national provision with EU law is devoid of purpose where the provision is repealed in the course of proceedings)

January 23, 2023 0 Comments

CELEX:62021CA0259: Case C-259/21: Judgment of the Court (Third Chamber) of 24 November 2022 — European Parliament v Council of the European Union (Action for annulment — Common fisheries policy — Regulation (EU) 2021/92 — Fixing for 2021 the fishing opportunities for certain fish stocks and groups of fish stocks, applicable in Union waters and, for Union fishing vessels, in certain non-Union waters — Conservation of fishery resources and protection of marine ecosystems through technical measures — Articles 15 to 17 and 20 and the second paragraph of Article 59 — Article 43(3) TFEU — Misuse of powers — Principle of sincere cooperation)

January 23, 2023 0 Comments

CELEX:62021CA0166: Case C-166/21: Judgment of the Court (Seventh Chamber) of 24 November 2022 — European Commission v Republic of Poland (Failure of a Member State to fulfil obligations — Excise duties on alcohol and alcoholic beverages — Directive 92/83/EEC — Exemption from the harmonised excise duty — Ethyl alcohol used for the production of medicines — Article 27(1)(d) — Exemption conditional on placing the alcohol under a duty suspension arrangement — No facility to obtain a refund of the excise duty paid — Principle of proportionality)

January 23, 2023 0 Comments

CELEX:62021CA0091: Case C-91/21 P: Judgment of the Court (Tenth Chamber) of 24 November 2022 — Vincent Thunus and Others v European Investment Bank (EIB) (Appeal — Civil service — Staff of the European Investment Bank (EIB) — Remuneration — Annual salary adjustment — Action for annulment and for damages)

January 23, 2023 0 Comments

CELEX:62021CA0090: Case C-90/21 P: Judgment of the Court (Tenth Chamber) of 24 November 2022 — Vincent Thunus and Others v European Investment Bank (EIB) (Appeal — Civil service — Staff of the European Investment Bank (EIB) — Remuneration — Annual salary adjustment — Action for annulment and damages)

January 23, 2023 0 Comments

CELEX:62021CA0069: Case C-69/21: Judgment of the Court (Grand Chamber) of 22 November 2022 (request for a preliminary ruling from the Rechtbank Den Haag — the Netherlands) — X v Staatssecretaris van Justitie en Veiligheid (Reference for a preliminary ruling — Area of freedom, security and justice — Articles 4, 7 and 19 of the Charter of Fundamental Rights of the European Union — Prohibition of inhuman or degrading treatment — Respect for private and family life — Protection in the event of removal, expulsion or extradition — Right of residence on medical grounds — Common standards and procedures in Member States for returning illegally staying third-country nationals — Directive 2008/115/EC — Third-country national who is suffering from a serious illness — Medical treatment for pain relief

January 23, 2023 0 Comments

CELEX:62020CA0638: Case C-638/20: Judgment of the Court (Second Chamber) of 24 November 2022 (request for a preliminary ruling from the Överklagandenämnden för studiestöd — Sweden) — MCM v Centrala studiestödsnämnden (Reference for a preliminary ruling — Freedom of movement for persons — Article 45 TFEU — Equal treatment — Social advantages — Regulation (EU) No 492/2011 — Article 7(2) — Financial aid for higher education studies in another Member State — Residence requirement — Alternative requirement of social integration for non-resident students — Situation of a student who is a national of the State granting the aid, residing since birth in the State of studies)

January 23, 2023 0 Comments

CELEX:62020CA0037: Joined Cases C-37/20 and C-601/20: Judgment of the Court (Grand Chamber) of 22 November 2022 (requests for a preliminary ruling from the Tribunal d’arrondissement de Luxembourg — Luxembourg) — WM (C-37/20), Sovim SA (C-601/20) v Luxembourg Business Registers (Reference for a preliminary ruling — Prevention of the use of the financial system for the purposes of money laundering or terrorist financing — Directive (EU) 2018/843 amending Directive (EU) 2015/849 — Amendment to Article 30(5), first subparagraph, point (c), of Directive 2015/849 — Access for any member of the general public to the information on beneficial ownership — Validity — Articles 7 and 8 of the Charter of Fundamental Rights of the European Union — Respect for private and family life — Protection of pers

January 23, 2023 0 Comments
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