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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:62022CN0608: Case C-608/22: Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 22 September 2022 — AH

January 16, 2023 0 Comments

CELEX:62022CN0337: Case C-337/22 P: Appeal brought on 23 May 2022 by the European Union Intellectual Property Office against the judgment of the General Court (Third Chamber) delivered on 16 March 2022 in Case T-281/21, Nowhere v EUIPO

January 16, 2023 0 Comments

CELEX:62021CN0561: Case C-561/21: Request for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 10 September 2021 — GP and BG v Banco Santander, S. A.

January 16, 2023 0 Comments

CELEX:62022CB0302: Case C-302/22: Order of the Court (Eight Chamber) of 3 October 2022 (request for a preliminary ruling from the Amtsgericht Eilenburg — Germany) — YS, RW v Freebird Airlines Europe Ltd. (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(3) — Compensation for air passengers in the event of long delays to flights — Exemption from the obligation to pay compensation — Extraordinary circumstances — Collision between an aircraft and birds — Emergency braking manoeuvre leading to damage to the tyres of that aircraft)

January 16, 2023 0 Comments

CELEX:62021CB0569: Case C-569/21: Order of the Court (Seventh Chamber) of 17 November 2022 (request for a preliminary ruling from the Consiglio di Stato — Italy) — Ministero dell’Interno, Presidenza del Consiglio dei ministri v PF (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Social policy — Equal treatment in employment and occupation — Article 21 of the Charter of Fundamental Rights of the European Union — Directive 2000/78/EC — Article 2(2), Article 4(1) and Article 6(1) — Prohibition of discrimination on grounds of age — National legislation fixing a maximum age limit of 30 years for the recruitment of technical psychologist commissioners — Justification)

January 16, 2023 0 Comments

CELEX:62021CB0113: Case C-113/21 P: Order of the Court (Sixth Chamber) of 6 September 2022 — Maen Haikal v Council of the European Union (Appeal — Article 181 of the Rules of Procedure of the Court of Justice — Common foreign and security policy — Restrictive measures taken against the Syrian Arab Republic — Measures directed against leading businesspersons operating in Syria — Lists of persons subject to the freezing of funds and economic resources — Proof that the inclusion of the appellant’s name on those lists is well founded — Appeal manifestly inadmissible or manifestly unfounded)

January 16, 2023 0 Comments

CELEX:62021CA0578: Case C-578/21 P: Judgment of the Court (Seventh Chamber) of 17 November 2022 — Irish Wind Farmers’ Association Clg, Carrons Windfarm Ltd, Foyle Windfarm Ltd, Greenoge Windfarm Ltd v European Commission (Appeal — State aid — Article 107(1) TFEU — Article 108(2) and (3) TFEU — Regulation (EU) 2015/1589 — Article 4 — Member State legislation on business property taxation — Methods for valuation of property used to calculate the basis of assessment of the rate payable — Complaint from wind farm operators — Allegation of an under-assessment of the basis of assessment for the business rate payable by fossil fuel electricity producers and, consequently, of a level of business rate of those electricity generators lower than that of other electricity producers due to the choice o

January 16, 2023 0 Comments

CELEX:62021CA0443: Case C-443/21: Judgment of the Court (Tenth Chamber) of 17 November 2022 (request for a preliminary ruling from the Curtea de Apel Piteşti — Romania) — SC Avicarvil Farms SRL v Ministerul Agriculturii şi Dezvoltării Rurale, Agenţia pentru Finanţarea Investiţiilor Rurale, Agenţia de Plăţi şi Intervenţie în Agricultură, Agenţia de Plăţi şi Intervenţie în Agricultură — Centrul Judeţean Vâlcea (Reference for a preliminary ruling — Common agricultural policy (CAP) — European Agricultural Fund for Rural Development (EAFRD) — Regulation (EC) No 1698/2005 — Article 40 — National rural development programme 2007-2013 — Animal welfare payments — Calculation errors — Reductions in payments by the national authorities — Principle of the protection of legitimate expectations — Princi

January 16, 2023 0 Comments

CELEX:62021CA0350: Case C-350/21: Judgment of the Court (Sixth Chamber) of 17 November 2022 (request for a preliminary ruling from the Sofiyski gradski sad — Bulgaria) — Criminal proceedings initiated by the Spetsializirana prokuratura (Reference for a preliminary ruling — Processing of personal data in the electronic communications sector — Confidentiality of communications — Providers of electronic communications services — General and indiscriminate retention of traffic and location data for a period of six months — Combating serious crime — Access to the retained data — Informing the data subjects — Right to a remedy — Directive 2002/58/EC — Article 15(1) and (2) — Directive (EU) 2016/680 — Articles 13 and 54 — Charter of Fundamental Rights of the European Union — Articles 7, 8, 11 and

January 16, 2023 0 Comments

CELEX:62021CA0304: Case C-304/21: Judgment of the Court (Seventh Chamber) of 17 November 2022 (request for a preliminary ruling from the Consiglio di Stato — Italy) — VT v Ministero dell’Interno and Ministero dell’Interno — Dipartimento della Pubblica Sicurezza — Direzione centrale per le risorse umane (Reference for a preliminary ruling — Social policy — Equal treatment in employment and occupation — Article 21 of the Charter of Fundamental Rights of the European Union — Directive 2000/78/EC — Article 2(2), Article 4(1) and Article 6(1) — Prohibition of discrimination on grounds of age — National legislation fixing a maximum age limit of 30 years for the recruitment of police commissioners — Justification)

January 16, 2023 0 Comments

CELEX:62021CA0243: Case C-243/21: Judgment of the Court (Fourth Chamber) of 17 November 2022 (request for a preliminary ruling from the Sąd Okręgowy w Warszawie — Poland) — ‘TOYA’ sp. z o.o., Polska Izba Informatyki i Telekomunikacji v Prezes Urzędu Komunikacji Elektronicznej (Reference for a preliminary ruling — Telecommunications — Directive 2002/19/EC (Access Directive) — Article 8(3) — Directive 2014/61/EU — Articles 1(3), 1(4) and 3(5) — Power of the national regulatory authority to impose ex ante regulatory conditions relating to access to the physical infrastructure of a network operator not having significant market power — Absence of a dispute relating to access)

January 16, 2023 0 Comments

CELEX:62021CA0238: Case C-238/21: Judgment of the Court (First Chamber) of 17 November 2022 (request for a preliminary ruling from the Landesverwaltungsgericht Steiermark — Austria) — Porr Bau GmbH v Bezirkshauptmannschaft Graz-Umgebung (Reference for a preliminary ruling — Environment — Waste — Directive 2008/98/EC — Point 1 of Article 3 — Article 5(1) — Article 6(1) — Excavated materials — Concepts of ‘waste’ and of ‘by-product’ — Cessation of waste status)

January 16, 2023 0 Comments

CELEX:62021CA0230: Case C-230/21: Judgment of the Court (Third Chamber) of 17 November 2022 (request for a preliminary ruling from the Raad voor Vreemdelingenbetwistingen — Belgium) — X, acting in her own name and as legal representative of her minor children, Y and Z v Belgische Staat (Reference for a preliminary ruling — Area of freedom, security and justice — Immigration policy — Directive 2003/86/EC — Article 2(f) — Article 10(3)(a) — Concept of ‘unaccompanied minor’ — Right to family reunification — Refugee minor who is married at the time of her entry into the territory of a Member State — Child marriage not recognised in that Member State — Cohabitation with the spouse lawfully residing in that Member State)

January 16, 2023 0 Comments

CELEX:62021CA0175: Case C-175/21: Judgment of the Court (Fifth Chamber) of 17 November 2022 (request for a preliminary ruling from the Sąd Okręgowy w Warszawie — Poland) — Harman International Industries Inc. v AB SA (Reference for a preliminary ruling — Articles 34 and 36 TFEU — Free movement of goods — Intellectual property — EU trade mark — Regulation (EU) 2017/1001 — Article 15 — Exhaustion of the rights conferred by a trade mark — Placing on the market within the European Economic Area (EEA) — Consent of the proprietor of the trade mark — Place of first marketing of products by the proprietor of the trade mark or with its consent — Proof — Directive 2004/48/EC — Article 47 of the Charter of Fundamental Rights of the European Union — Effective judicial protection — Operative part of ju

January 16, 2023 0 Comments

CELEX:62021CA0054: Case C-54/21: Judgment of the Court (Fourth Chamber) of 17 November 2022 (request for a preliminary ruling from the Krajowa Izba Odwoławcza — Poland) — Antea Polska S.A., Pectore-Eco sp. z o.o., Instytut Ochrony Środowiska — Państwowy Instytut Badawczy v Państwowe Gospodarstwo Wodne Wody Polskie (Reference for a preliminary ruling — Public procurement — Directive 2014/24/EU — Principles of awarding contracts — Article 18 — Transparency — Article 21 — Confidentiality — Insertion of those principles in the national legislation — Right of access to the essential content of the information provided by tenderers concerning their experience and references, concerning the persons proposed to carry out the contract and concerning the design of the proposed projects and the manne

January 16, 2023 0 Comments

CELEX:62020CA0646: Case C-646/20: Judgment of the Court (Grand Chamber) of 15 November 2022 (request for a preliminary ruling from the Bundesgerichtshof — Germany) — Senatsverwaltung für Inneres und Sport, Standesamtsaufsicht v TB (Reference for a preliminary ruling — Judicial cooperation in civil matters — Jurisdiction and the recognition and enforcement of decisions in matrimonial matters and the matters of parental responsibility — Divorce — Regulation (EC) No 2201/2003 — Article 2(4) and Article 21 — Concept of ‘judgment’ — Recognition, in a Member State, of the dissolution of a marriage agreed in an agreement between spouses and pronounced by a civil registrar of another Member State — Criterion for determining the existence of a ‘judgment’)

January 16, 2023 0 Comments

CELEX:62020CA0607: Case C-607/20: Judgment of the Court (First Chamber) of 17 November 2022 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) — United Kingdom) — GE Aircraft Engine Services Ltd v The Commissioners for His Majesty’s Revenue and Customs (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 26(1)(b) — Supply of services free of charge — Award of retail vouchers free of charge to staff of the taxable person’s business as part of an employee recognition and reward scheme — Transactions treated as supplies of services for consideration — Scope — Principle of fiscal neutrality)

January 16, 2023 0 Comments

CELEX:62020CA0562: Case C-562/20: Judgment of the Court (First Chamber) of 17 November 2022 (request for a preliminary ruling from the Administratīvā rajona tiesa — Latvia) — SIA ‘Rodl & Partner’ v Valsts ieņēmumu dienests (Reference for a preliminary ruling — Prevention of the use of the financial system for the purposes of money laundering or terrorist financing — Directive (EU) 2015/849 — Article 18(1) and (3) — Point 3(b) of Annex III — Risk-based approach — Risk assessment carried out by obliged entities — Identification of risks by Member States and obliged entities — Customer due diligence measures — Enhanced due diligence measures — High-corruption-risk third countries — Article 13(1)(c) and (d) — Evidence and documentation requirements for obliged entities — Article 14(5) — Ongoin

January 16, 2023 0 Comments

CELEX:62020CA0331: Joined Cases C-331/20 P and C-343/20 P: Judgment of the Court (Second Chamber) of 17 November 2022 — Volotea SA (C-331/20 P), easyJet Airline Co. Ltd (C-343/20 P) v European Commission (Appeal — State aid — Article 107(1) TFEU — European Commission decision on compensation to Sardinian airports for public service obligations — Existence of unlawful State aid incompatible with the internal market, granted by the Italian Republic to airlines through airport operators — Concept of ‘State aid’ — Proof of the existence of an advantage — Determination of the amount — Market economy operator principle — Applicability and application — Test of the private acquirer of goods or services — Conditions — Burden of proof)

January 16, 2023 0 Comments

CELEX:62020CA0253: Joined Cases C-253/20 and C-254/20: Judgment of the Court (Fifth Chamber) of 17 November 2022 (requests for a preliminary ruling from the Hof van beroep te Brussel — Belgium) — Impexeco NV v Novartis AG (C-253/20), PI Pharma NV v Novartis AG, Novartis Pharma NV (C-254/20) (References for a preliminary ruling — Articles 34 and 36 TFEU — Free movement of goods — Intellectual property — Trade marks — Regulation (EC) No 207/2009 — Article 9(2) — Article 13 — Directive 2008/95 — Article 5(1) — Article 7 — Rights conferred by a trade mark — Exhaustion of the rights conferred by a trade mark — Parallel imports of medicinal products — Reference medicinal product and generic medicinal product — Economically linked undertakings — Repackaging of the generic medicinal product — New

January 16, 2023 0 Comments
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