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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:62022CN0332: Case C-332/22: Request for a preliminary ruling from the Juzgado de lo Contencioso-Administrativo n.° 17 de Barcelona (Spain) lodged on 19 May 2022 — HM, VD v Generalitat de Catalunya

December 12, 2022 0 Comments

CELEX:62021CN0756: Case C-756/21: Reference for a preliminary ruling from High Court (Ireland) made on 9 December 2021 — X v International Protection Appeals Tribunal, Minister for Justice and Equality, Ireland and the Attorney General

December 12, 2022 0 Comments

CELEX:62022CA0435: Case C-435/22 PPU: Judgment of the Court (Grand Chamber) of 28 October 2022 (request for a preliminary ruling from the Oberlandesgericht München — Germany) — Criminal proceedings against HF (Reference for a preliminary ruling — Urgent preliminary ruling procedure — Judicial cooperation in criminal matters — Charter of Fundamental Rights of the European Union — Article 50 — Convention implementing the Schengen Agreement — Article 54 — Principle ne bis in idem — Extradition agreement between the European Union and the United States of America — Extradition of a third-country national to the United States under a bilateral treaty concluded by a Member State — National who has been convicted by final judgment for the same acts and has served his sentence in full in another M

December 12, 2022 0 Comments

CELEX:62021CA0825: Case C-825/21: Judgment of the Court (Fifth Chamber) of 20 October 2022 (request for a preliminary ruling from the Cour de cassation — Belgium) — UP v Centre public d’action sociale de Liège (Reference for a preliminary ruling — Area of freedom, security and justice — Immigration policy — Directive 2008/115/EC — Return of illegally staying third-country nationals — Asylum application — Rejection — Order to leave the territory — Article 6(4) — Application for leave to remain for the purpose of medical treatment — Admissible application — Issuance of temporary leave to remain while the application is being examined — Dismissal of application — Social assistance — Refusal — Condition relating to the legality of the stay — No return decision — Effect of temporary leave to re

December 12, 2022 0 Comments

CELEX:62021CA0641: Case C-641/21: Judgment of the Court (Eighth Chamber) of 27 October 2022 (request for a preliminary ruling from the Bundesfinanzgericht — Austria) — Climate Corporation Emissions Trading GmbH v Finanzamt Österreich (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 44 — Point of reference for tax purposes — Transfer of greenhouse gas emission allowances — Recipient involved in VAT evasion in a chain of transactions — Taxable person who knew or should have known about that evasion)

December 12, 2022 0 Comments

CELEX:62021CA0544: Case C-544/21: Judgment of the Court (Ninth Chamber) of 27 October 2022 (request for a preliminary ruling from the Landgericht Mainz — Germany) — ID v Stadt Mainz (Reference for a preliminary ruling — Freedom to provide services — Directive 2006/123/EC — Article 15(1), (2)(g) and (3) — Services in the internal market — Fees of architects and engineers — Fixed minimum tariffs — Direct effect of provisions of EU law and possible inapplicability of national legislation)

December 12, 2022 0 Comments

CELEX:62021CA0542: Case C-542/21: Judgment of the Court (Eighth Chamber) of 20 October 2022 (request for a preliminary ruling from the Augstākā tiesa (Senāts) — Latvia) — ‘Mikrotīkls’ SIA v Valsts ieņēmumu dienests (Reference for a preliminary ruling — Customs union — Common Customs Tariff — Combined Nomenclature — Tariff classification — Heading 8517 — Subheadings 8517 70 11 and 8517 70 19 — Router aerials)

December 12, 2022 0 Comments

CELEX:62021CA0539: Case C-539/21 P: Judgment of the Court (Eighth Chamber) of 27 October 2022 — CE v Committee of the Regions (Appeal — Civil Service — Temporary Staff — Conditions of Employment of Other Servants of the European Union — Article 2(c) — Contract for an indefinite period — Early termination with notice — Article 47(c)(i) — Breakdown in relationship of trust — Terms implementing the notice — Manifest error of assessment and error of law — Omissions — Action for annulment and for damages)

December 12, 2022 0 Comments

CELEX:62021CA0485: Case C-485/21: Judgment of the Court (Eighth Chamber) of 27 October 2022 (request for a preliminary ruling from the Rayonen sad — Nesebar — Bulgaria) — ‘S.V.’ OOD v E. Ts. D. (Reference for a preliminary ruling — Consumer protection — Directive 93/13/EEC — Unfair terms in consumer contracts — Article 2(b) — Concept of ‘consumer’ — Article 2(c) — Concept of ‘seller or supplier’ — Natural person who owns an apartment in a building in co-ownership — Different types of legal relationships relating to the management and maintenance of that building — Difference in treatment, as regards the status of consumer, arising from the law of a Member State between co-owners who have concluded an individual contract for the management and maintenance of the communal areas of such a bui

December 12, 2022 0 Comments

CELEX:62021CA0418: Case C-418/21: Judgment of the Court (Second Chamber) of 27 October 2022 (request for a preliminary ruling from the Oberlandesgericht Düsseldorf — Germany) — Orthomol pharmazeutische Vertriebs GmbH v Verband Sozialer Wettbewerb eV (Reference for a preliminary ruling — Food safety — Food — Regulation (EU) No 609/2013 — Article 2(2)(g) — Delegated Regulation (EU) 2016/128 — Food for special medical purposes — Other particular nutritional requirements — Food providing a general benefit for the patient — Distinction in relation to medicinal products)

December 12, 2022 0 Comments

CELEX:62021CA0411: Case C-411/21: Judgment of the Court (Seventh Chamber) of 27 October 2022 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Instituto do Cinema e do Audiovisual IP v NOWO Communications SA (Reference for a preliminary ruling — Article 56 TFEU — Freedom to provide services — Services consisting in the creation and production of cinematographic and audiovisual works — Operators of subscription television services — Subscription fee payable by subscription television operators — Allocation of the revenue from the fee — Restriction — Effects too uncertain or too indirect)

December 12, 2022 0 Comments

CELEX:62021CA0406: Case C-406/21: Judgment of the Court (Tenth Chamber) of 20 October 2022 (request for a preliminary ruling from the Korkein oikeus — Finland) — A Oy v B Ky, Joint heirs of C (Reference for a preliminary ruling — Combating late payment in commercial transactions — Directive 2011/7/EU — Article 12(4) — Temporal scope — Practice established before 16 March 2013 consisting in not recovering interest for late payment or compensation for recovery costs — Practice applied to individual orders placed on or after that date — Article 7(2) and (3) — Grossly unfair contractual terms and practices — Waiver freely agreed to)

December 12, 2022 0 Comments

CELEX:62021CA0390: Case C-390/21: Judgment of the Court (Eighth Chamber) of 27 October 2022 (request for a preliminary ruling from the Landgericht Köln — Germany) — ADPA European Independent Automotive Data Publishers, Gesamtverband Autoteile-Handel eV v Automobiles PEUGEOT SA, PSA Automobiles SA (Reference for a preliminary ruling — Market for vehicle repair and maintenance information services — Regulation (EU) 2018/858 — Article 61 — Obligation on automotive manufacturers to provide vehicle repair and maintenance information — Scope — Right of access to that information — Independent operators — Publishers of technical information — Article 63 — Reasonable and proportionate fees for access)

December 12, 2022 0 Comments

CELEX:62021CA0362: Case C-362/21: Judgment of the Court (Tenth Chamber) of 20 October 2022 (request for a preliminary ruling from the Administrativen sad Veliko Tarnovo — Bulgaria) –- ‘EKOFRUKT’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Veliko Tarnovo (Reference for a preliminary ruling — Internal market — Regulation (EU) No 910/2014 — Point 12 of Article 3 — Concept of ‘qualified electronic signature’ — Article 25(1) — Article 26 — Annex I — Legal effects of electronic signatures — Requirements relating to an advanced electronic signature — Administrative act issued in the form of an electronic document, the electronic signature of which does not meet the requirements of a ‘qualified electronic signature’ — Cumulative requirements — Consequences — Point

December 12, 2022 0 Comments

CELEX:62021CA0306: Case C-306/21: Judgment of the Court (Eighth Chamber) of 20 October 2022 (request for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) — Komisia za zashtita na lichnite danni, Tsentralna izbiratelna komisia v Koalitsia ‘Demokratichna Bulgaria — Obedinenie’ (Reference for a preliminary ruling — Protection of personal data — Regulation (EU) 2016/679 — Scope — Article 2(2)(a) — Meaning of ‘activity which falls outside the scope of Union law’ — National and European Elections — Article 6(1)(e) — Lawfulness of processing — Article 58 — Act adopted by the supervisory authorities limiting, or where appropriate, prohibiting the video recording of the determination of the election results at electoral premises)

December 12, 2022 0 Comments

CELEX:62021CA0301: Case C-301/21: Judgment of the Court (Sixth Chamber) of 20 October 2022 (request for a preliminary ruling from the Curtea de Apel Oradea — Romania) — Curtea de Apel Alba Iulia and Others v YF and Others (Reference for a preliminary ruling — Social policy — Equal treatment in employment and occupation — Directive 2000/78/EC — Article 2(1) and (2) — Prohibition of discrimination on grounds of age — National legislation which leads to a situation in which the remuneration of certain judges is higher than that of other judges of the same rank and performing the same work — Article 1 — Purpose — Exhaustive nature of the discrimination referred to)

December 12, 2022 0 Comments

CELEX:62021CA0295: Case C-295/21: Judgment of the Court (Eighth Chamber) of 20 October 2022 (request for a preliminary ruling from the Cour d’appel de Bruxelles — Belgium) — Allianz Benelux SA v État belge, SPF Finances (Reference for a preliminary ruling — Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Directive 90/435/EEC — Article 4(1) — Exemption in favour of a parent company of the dividends paid by its subsidiary — Carrying over definitively taxed income surpluses to subsequent tax years — Absorption of a company with definitively taxed income surpluses by another company — National legislation limiting the transfer of those surpluses to the absorbing company)

December 12, 2022 0 Comments

CELEX:62021CA0197: Case C-197/21: Judgment of the Court (Fifth Chamber) of 27 October 2022 (request for a preliminary ruling from the Korkein oikeus — Finland) — Soda-Club (CO2) SA, SodaStream International BV v MySoda Oy (Reference for a preliminary ruling — Trade-mark law — Regulation (EU) 2017/1001 — Article 15(2) — Directive (EU) 2015/2436 — Article 15(2) — Exhaustion of the rights conferred by the trade mark — Cylinders containing carbon dioxide — Placing on the market in a Member State by the trade mark proprietor — Activity of a reseller consisting in refilling and relabelling cylinders — Opposition brought by the trade mark proprietor — Legitimate reasons to oppose further commercialisation of the goods bearing the trade mark)

December 12, 2022 0 Comments

CELEX:62021CA0129: Case C-129/21: Judgment of the Court (Fourth Chamber) of 27 October 2022 (request for a preliminary ruling from the Hof van beroep te Brussel — Belgium) — Proximus NV v Gegevensbeschermingsautoriteit (Reference for a preliminary ruling — Processing of personal data and protection of privacy in the electronic communications sector — Directive 2002/58/EC — Article 12 — Public telephone directories and directory enquiry services — Subscriber’s consent — Obligations of the provider of directories and of directory enquiry services — Regulation (EU) 2016/679 — Article 17 — Right to erasure (‘right to be forgotten’) — Article 5(2) — Article 24 — Information obligations and responsibility of the controller)

December 12, 2022 0 Comments

CELEX:62021CA0111: Case C-111/21: Judgment of the Court (Third Chamber) of 20 October 2022 (request for a preliminary ruling from the Oberster Gerichtshof — Austria) — BT v Laudamotion GmbH (Reference for a preliminary ruling — Air transport — Montreal Convention — Article 17(1) — Liability of air carriers for death or bodily injuries sustained by passengers — Concept of ‘bodily injury’ — Post-traumatic stress disorder suffered by a passenger during the emergency evacuation of an aircraft)

December 12, 2022 0 Comments
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