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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:62021CA0347: Case C-347/21: Judgment of the Court (Eighth Chamber) of 15 September 2022 (request for a preliminary ruling from the Spetsializiran nakazatelen sad — Bulgaria) — Criminal proceedings against DD (Reference for a preliminary ruling — Judicial cooperation in criminal matters — Directive (EU) 2016/343 — Strengthening of certain aspects of the presumption of innocence and of the right to be present at the trial in criminal proceedings — Article 8(1) — Right of an accused person to be present at the trial — Examination of an incriminating witness in the absence of the accused person — Possibility of remedying the infringement of a right at a later stage in the proceedings — Additional examination of the same witness — Directive 2013/48/EU — Right of access to a lawyer in crim

October 31, 2022 0 Comments

CELEX:62021CA0326: Case C-326/21 P: Judgment of the Court (Tenth Chamber) of 15 September 2022 — PNB Banka AS v European Central Bank (Appeal — Economic and monetary policy — Prudential supervision of credit institutions — Insolvency proceedings — Refusal by the European Central Bank (ECB) to grant the request of the board of directors of a credit institution seeking an order instructing the insolvency administrator of that institution to grant the lawyer authorised by that board access to the premises, information, staff and resources of that institution — Competence of the author of the measure — Article 263 TFEU — Measure open to an annulment action — Inadmissibility)

October 31, 2022 0 Comments

CELEX:62021CA0227: Case C-227/21: Judgment of the Court (Fourth Chamber) of 15 September 2022 (request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas — Lithuania) — UAB ‘HA.EN.’ v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Sale of an item of immovable property between taxable persons — Vendor subject to insolvency proceedings — National practice under which the purchaser is denied the right of deduction on the ground that he or she knew or should have known of the vendor’s difficulties in paying the output tax — Fraud and abuse of rights — Conditions)

October 31, 2022 0 Comments

CELEX:62021CA0058: Case C-58/21: Judgment of the Court (Seventh Chamber) of 15 September 2022 (request for a preliminary ruling from the Verwaltungsgericht Wien — Austria) — FK (Reference for a preliminary ruling — Coordination of social security systems — Regulation (EC) No 883/2004 — Article 13 — Determination of the legislation applicable — Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons — Annex II — Article 1(2) — Person pursuing the profession of lawyer the centre of interest of whose private and professional activities is situated in Switzerland and who also pursues that profession in two other Member States — Application for the award of an early retirement pension — National

October 31, 2022 0 Comments

CELEX:62021CA0045: Case C-45/21: Judgment of the Court (Grand Chamber) of 13 September 2022 (request for a preliminary ruling from the Ustavno sodišče Republike Slovenije — Slovenia) — Banka Slovenije (Reference for a preliminary ruling — European System of Central Banks — National central bank — Directive 2001/24/EC — Reorganisation and winding up of credit institutions — Compensation for damage resulting from the adoption of reorganisation measures — Article 123 TFEU and Article 21.1 of Protocol (No 4) on the Statute of the European System of Central Banks and of the European Central Bank — Prohibition of monetary financing of Member States in the euro area — Article 130 TFEU and Article 7 of that protocol — Independence — Disclosure of confidential information)

October 31, 2022 0 Comments

CELEX:62021CA0022: Case C-22/21: Judgment of the Court (Third Chamber) of 15 September 2022 (request for a preliminary ruling from the Supreme Court — Ireland) — SRS, AA v Minister for Justice and Equality (Reference for a preliminary ruling — Directive 2004/38/EC — Right of Union citizens and their family members to move and reside freely within the territory of the Member States — Article 3(2), first subparagraph, point (a) — Concept of ‘other family members who are members of the household of the Union citizen having the primary right of residence’ — Assessment criteria)

October 31, 2022 0 Comments

CELEX:62021CA0018: Case C-18/21: Judgment of the Court (Third Chamber) of 15 September 2022 (request for a preliminary ruling from the Oberster Gerichtshof — Austria) — Uniqa Versicherungen AG v VU (Reference for a preliminary ruling — Judicial cooperation in civil matters — European order for payment procedure — Regulation No 1896/2006 — Article 16(2) — 30-day time limit for lodging a statement of opposition to the European order for payment — Article 20 — Review procedure — Article 26 — Application of national law for procedural issues not specifically dealt with in that regulation — COVID 19 pandemic — National legislation which interrupted the procedural periods in civil matters for several weeks)

October 31, 2022 0 Comments

CELEX:62021CA0004: Case C-4/21: Judgment of the Court (Second Chamber) of 15 September 2022 (request for a preliminary ruling from the Conseil d’État — France) — Fédération des entreprises de la beauté v Agence nationale de sécurité du médicament et des produits de santé (ANSM) (Reference for a preliminary ruling — Approximation of laws — Cosmetic products — Regulation (EC) No 1223/2009 — Article 27 — Safeguard clause — Article 27(1) — Scope — Provisional national safeguard measures — General measure — Application to a category of cosmetic products containing the same substance — Individual measure — Application to an identified cosmetic product — Provisional national measure imposing certain labelling requirements on a category of leave-on products containing phenoxyethanol)

October 31, 2022 0 Comments

CELEX:62020CA0705: Case C-705/20: Judgment of the Court (Second Chamber) of 15 September 2022 (request for a preliminary ruling from the Income Tax Tribunal of Gibraltar (United Kingdom) — United Kingdom) — Fossil (Gibraltar) Limited v Commissioner of Income Tax (Reference for a preliminary ruling — State aid — Aid schemes implemented by the Government of Gibraltar concerning corporate income tax — Decision (EU) 2019/700 — Non-taxation of passive interest and royalty income — Decision of the European Commission declaring the aid scheme unlawful and incompatible with the internal market — Recovery obligation — Scope — Domestic provision which was not the subject of the Commission’s investigation concerning the State aid at issue — Set-off of the tax paid abroad in order to prevent double ta

October 31, 2022 0 Comments

CELEX:62020CA0675: Case C-675/20 P: Judgment of the Court (Fourth Chamber) of 15 September 2022 — Colin Brown v European Commission, Council of the European Union (Appeal — Civil service — Annex VII to the Staff Regulations of Officials of the European Union — Article 4(1)(a) and (b) — EU official who is a national of the United Kingdom of Great Britain and Northern Ireland and who during the 10 years before his entry into service habitually resided within the territory of the State in which he is employed — Withdrawal of the United Kingdom from the European Union — Acquisition by that EU official of the nationality of the State in which he is employed — Withdrawal of the entitlement to receive an expatriation allowance — Action for annulment)

October 31, 2022 0 Comments

CELEX:62020CA0669: Case C-669/20: Judgment of the Court (Fourth Chamber) of 15 September 2022 (request for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) — Veridos GmbH v Ministar na vatreshnite raboti na Republika Bulgaria, Mühlbauer ID Services GmbH — S&T (Reference for a preliminary ruling — Directive 2009/81/EC — Coordination of procedures for the award of certain works contracts, supply contracts and service contracts — Articles 38 and 49 — Obligation to verify whether an abnormally low tender exists — Criterion laid down by a piece of national legislation for assessing the abnormally low nature of a tender — Not applicable — Requirement that there be at least three tenders — Criterion based on the requirement that a tender be more than 20 % lower than the mean

October 31, 2022 0 Comments

CELEX:62020CA0420: Case C-420/20: Judgment of the Court (First Chamber) of 15 September 2022 (request for a preliminary ruling from the Sofiyski Rayonen sad — Bulgaria) — Criminal proceedings against HN (Reference for a preliminary ruling — Judicial cooperation in criminal matters — Charter of Fundamental Rights of the European Union — Articles 47 and 48 — European Convention for the Protection of Human Rights and Fundamental Freedoms — Article 6 — Directive (EU) 2016/343 — Strengthening of certain aspects of the presumption of innocence and of the right to be present at the trial in criminal proceedings — Article 8 — Right to be present at the trial — Return decision accompanied by an entry ban of five years — Conditions for holding a trial in the absence of the person concerned — Obligat

October 31, 2022 0 Comments

CELEX:62021TA0754: Case T-754/21: Judgment of the General Court of 7 September 2022 — Peace United v EUIPO — 1906 Collins (bâoli) (EU trade mark — Revocation proceedings — EU word mark bâoli — Declaration of revocation — Absence of genuine use of the mark — Article 58(1)(a) of Regulation (EU) 2017/1001 — Proof of genuine use — Abuse of rights)

October 31, 2022 0 Comments

CELEX:62021TA0730: Case T-730/21: Judgment of the General Court of 7 September 2022 — Łosowski v EUIPO — Skawiński (KOMBI) (EU trade mark — Invalidity proceedings — EU word mark KOMBI — Earlier EU word mark kombii — Relative ground for invalidity — Likelihood of confusion — Similarity of the signs — Similarity of the goods and services — Article 8(1)(b) and Article 53(1)(a) of Regulation (EC) No 207/2009 (now Article 8(1)(b) and Article 60(1)(a) of Regulation (EU) 2017/1001) — Reliance on an individual right to use the name ‘kombi’ under national law)

October 31, 2022 0 Comments

CELEX:62021TA0700: Case T-700/21: Judgment of the General Court of 21 September 2022 — Voco v EUIPO (Shape of packaging) (EU trade mark — Application for a three-dimensional EU trade mark — Shape of packaging — Absolute ground for refusal — Lack of distinctive character — Article 7(1)(b) of Regulation (EU) 2017/1001)

October 31, 2022 0 Comments

CELEX:62021TA0699: Case T-699/21: Judgment of the General Court of 7 September 2022 — Peace United v EUIPO — 1906 Collins (MY BOYFRIEND IS OUT OF TOWN) (EU trade mark — Revocation proceedings — EU word mark MY BOYFRIEND IS OUT OF TOWN — Declaration of revocation — Absence of genuine use of the mark — Article 58(1)(a) of Regulation (EU) 2017/1001 — Proof of genuine use — Abuse of rights)

October 31, 2022 0 Comments

CELEX:62021TA0651: Case T-651/21: Judgment of the General Court of 7 September 2022 — Saure v Commission (Access to documents — Regulation (EC) No 1049/2001 — Commission correspondence concerning the quantity and delivery timings of BioNTech COVID-19 vaccines — Action for annulment — Express decisions adopted after implied refusal of access — No lis pendens on account of the inadmissibility of another action — Total and partial refusal of access — Exceptions relating to the protection of privacy and the integrity of the individual, the protection of legal advice, the protection of the decision-making process and the protection of the commercial interests of a third party)

October 31, 2022 0 Comments

CELEX:62021TA0627: Case T-627/21: Judgment of the General Court of 7 September 2022 — Segimerus v EUIPO — Karsten Manufacturing (MONSOON) (EU trade mark — Invalidity proceedings — EU word mark MONSOON — Absolute ground for invalidity — Article 59(1)(b) of Regulation (EU) 2017/1001 — Article 94 of Regulation 2017/1001 — Article 34 of Regulation 2017/1001)

October 31, 2022 0 Comments

CELEX:62021TA0521: Case T-521/21: Judgment of the General Court of 7 September 2022 — 6Minutes Media v EUIPO — ad pepper media International (ad pepper the e-advertising network) (EU trade mark — Revocation proceedings — EU figurative mark ad pepper the e-advertising network — Genuine use of the mark — Article 51(1)(a) of Regulation (EC) No 207/2009 [now Article 58(1)(a) of Regulation (EU) 2017/1001)

October 31, 2022 0 Comments

CELEX:62021TA0507: Case T-507/21: Judgment of the General Court of 7 September 2022 — Migadakis v ENISA (Civil service — Members of the temporary staff — Recruitment — Call for expressions of interest — Video examination — Minimum points threshold — Equality of treatment — Whether marking was objective)

October 31, 2022 0 Comments
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