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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:62020CA0391: Case C-391/20: Judgment of the Court (Grand Chamber) of 7 September 2022 (request for a preliminary ruling from the Latvijas Republikas Satversmes tiesa — Latvia) — proceedings brought by Boriss Cilevičs and Others (Reference for a preliminary ruling — Article 49 TFEU — Freedom of establishment — Restriction — Justification — The organisation of education systems — Institutions of higher education — Obligation to provide courses of study in the official language of the Member State concerned — Article 4(2) TEU — National identity of a Member State — Defence and promotion of the official language of a Member State — Principle of proportionality)

October 24, 2022 0 Comments

CELEX:62020CA0352: Case C-352/20: Judgment of the Court (First Chamber) of 1 August 2022 (request for a preliminary ruling from the Kúria — Hungary) — HOLD Alapkezelő Befektetési Alapkezelő Zrt. v Magyar Nemzeti Bank (Reference for a preliminary ruling — Approximation of laws — Directive 2009/65/EC — Undertakings for collective investment in transferable securities (UCITS) — Directive 2011/61/EU — Alternative investment funds — Remuneration policies and practices in respect of the senior managers of a UCITS management company or manager of an alternative investment fund — Dividends distributed to certain senior managers — Concept of ‘remuneration’ — Article 17(1) of the Charter of Fundamental Rights of the European Union — Right to property)

October 24, 2022 0 Comments

CELEX:62020CA0332: Case C-332/20: Judgment of the Court (Fourth Chamber) of 1 August 2022 (request for a preliminary ruling from the Consiglio di Stato — Italy) — Roma Multiservizi SpA, Rekeep SpA v Roma Capitale, Autorità Garante della Concorrenza e del Mercato (Reference for a preliminary ruling — Public procurement — Concession contracts — Formation of a semi-public company — Award to that company of the management of an ‘integrated school service’ — Appointment of the private partner under a tender procedure — Directive 2014/23/EU — Article 38 — Directive 2014/24/EU — Article 58 — Applicability — ‘In-house’ criteria — Requirement for minimum participation of the private partner in the capital of the semi-public company — Indirect participation of the contracting authority in the capita

October 24, 2022 0 Comments

CELEX:62020CA0279: Case C-279/20: Judgment of the Court (Third Chamber) of 1 August 2022 (request for a preliminary ruling from the Bundesverwaltungsgericht — Germany) — Bundesrepublik Deutschland v XC (Reference for a preliminary ruling — Area of freedom, security and justice — Immigration policy — Right to family reunification — Directive 2003/86/EC — Article 4(1), first subparagraph, point (c) — Concept of ‘minor child’ — Article 16(1)(b) — Concept of ‘real family relationship’ — Child applying for family reunification with her father who has obtained refugee status — Relevant date for assessing status as a minor)

October 24, 2022 0 Comments

CELEX:62020CA0273: Joined Cases C-273/20 and C-355/20: Judgment of the Court (Third Chamber) of 1 August 2022 (requests for a preliminary ruling from the Bundesverwaltungsgericht — Germany) — Bundesrepublik Deutschland v SW (C-273/20), BL, BC (C-355/20) (Reference for a preliminary ruling — Area of freedom, security and justice — Immigration policy — Right to family reunification — Directive 2003/86/EC — Article 10(3)(a) — Article 16(1)(b) — Concept of ‘minor child’ — Concept of ‘real family relationship’ — Adult applying for family reunification with a minor who has obtained refugee status — Relevant date for assessing status as a minor)

October 24, 2022 0 Comments

CELEX:62020CA0184: Case C-184/20: Judgment of the Court (Grand Chamber) of 1 August 2022 (request for a preliminary ruling from the Vilniaus apygardos administracinis teismas — Lithuania) — OT v Vyriausioji tarnybinės etikos komisija (Reference for a preliminary ruling — Protection of natural persons with regard to the processing of personal data — Charter of Fundamental Rights of the European Union — Articles 7, 8 and 52(1) — Directive 95/46/EC — Article 7(c) — Article 8(1) — Regulation (EU) 2016/679 — Point (c) of the first subparagraph of Article 6(1) and the second subparagraph of Article 6(3) — Article 9(1) — Processing necessary for compliance with a legal obligation to which the controller is subject — Objective of public interest — Proportionality — Processing of special categories

October 24, 2022 0 Comments

CELEX:62022CN0036: Case C-36/22 P: Appeal brought on 14 January 2022 by Silvia González Sordo and Others against the order of the General Court (Eighth Chamber) delivered on 24 November 2021 in Case T-642/21, Gonzáles Sordo and Others v Commission

October 24, 2022 0 Comments

CELEX:62021CA0294: Case C-294/21: Judgment of the Court (First Chamber) of 1 August 2022 (request for a preliminary ruling from the Cour de cassation du Grand-Duché de Luxembourg — Luxembourg) — État luxembourgeois, Administration de l’enregistrement, des domaines et de la TVA v Navitours Sàrl (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Sixth Council Directive 77/388/EEC — Article 2(1) — Scope — Taxable transactions — Article 9(2)(b) — Place where transport services are supplied — Tourist trips on the Moselle — River subject to condominium status)

October 24, 2022 0 Comments

CELEX:62022CN0037: Case C-37/22 P: Appeal brought on 14 January 2022 by Francisco Javier Fernández-Pacheco Yáñez and Others against the order of the General Court (Eighth Chamber) delivered on 24 November 2021 in Case T-687/21, Fernández-Pacheco Yáñez and Others v Commission

October 24, 2022 0 Comments

CELEX:62022CB0205: Case C-205/22: Order of the Court of 8 July 2022 (request for a preliminary ruling from the Curtea de Apel Alba Iulia — Romania) — C.D.A. v I.J., N.L. (Removal from the register)

October 24, 2022 0 Comments

CELEX:62022CB0188: Case C-188/22: Order of the Court (Tenth Chamber) of 8 September 2022 (request for a preliminary ruling from the Sąd Okręgowy w Opolu — Poland) — VP (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Judicial cooperation in civil and commercial matters — Regulation (EC) No 1206/2001 — Taking of evidence — Written evidence of a person residing in a Member State other than the Member State of the court having jurisdiction — Possibility of having recourse to the means of taking evidence provided for by national law and not to that provided for by that regulation)

October 24, 2022 0 Comments

CELEX:62021CA0507: Case C-507/21 P: Judgment of the Court (Tenth Chamber) of 8 September 2022 — Puma SE and Others v European Commission (Appeal — Dumping — Imports of certain footwear with uppers of leather originating in the People’s Republic of China and Vietnam — Implementation of the judgment of the Court of Justice in Joined Cases C-659/13 and C-34/14 — Reimposition of a definitive anti-dumping duty — Competence ratione temporis — Principle of non-discrimination)

October 24, 2022 0 Comments

CELEX:62021CA0422: Case C-422/21: Judgment of the Court (Tenth Chamber) of 1 August 2022 (request for a preliminary ruling from the Consiglio di Stato — Italy) — Ministero dell’Interno v TO (Reference for a preliminary ruling — Applicants for international protection — Directive 2013/33/EU — Article 20(4) and (5) — Seriously violent behaviour — Member States’ right to determine the sanctions applicable — Scope — Withdrawal of material reception conditions)

October 24, 2022 0 Comments

CELEX:62021CA0399: Case C-399/21: Judgment of the Court (Ninth Chamber) of 8 September 2022 (request for a preliminary ruling from the Svea hovrätt — Sweden) — IRnova AB v FLIR Systems AB (Reference for a preliminary ruling — Judicial cooperation in civil matters — Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters — Regulation (EU) No 1215/2012 — Article 24(4) — Exclusive jurisdiction — Jurisdiction over the registration or validity of patents — Scope — Patent application deposited and patent granted in a third State — Status of inventor — Proprietor of the right to an invention)

October 24, 2022 0 Comments

CELEX:62021CA0368: Case C-368/21: Judgment of the Court (Ninth Chamber) of 8 September 2022 (request for a preliminary ruling from the Finanzgericht Hamburg — Germany) — R.T. v Hauptzollamt Hamburg (Reference for a preliminary ruling — Customs union — Union Customs Code — Regulation (EU) No 952/2013 — Place where the customs debt is incurred — Value added tax (VAT) — Directive 2006/112/EC — Article 30 — Article 60 — Article 71(1) — Chargeable event and place where the import VAT becomes chargeable — Place where the tax liability is incurred — Finding of a failure to comply with an obligation imposed by EU customs legislation — Determination of the place of importation of goods — Means of transport registered in a third country and imported into the European Union in infringement of customs

October 24, 2022 0 Comments

CELEX:62021CA0319: Case C-319/21: Judgment of the Court (Eighth Chamber) of 1 August 2022 (request for a preliminary ruling from the Corte d’appello di Venezia — Italy) — Agecontrol SpA v ZR, Lidl Italia Srl (Reference for a preliminary ruling — Agriculture — Common organisation of the markets — Regulation (EC) No 1234/2007 — Packed fresh fruit and vegetables — Commission Implementing Regulation (EU) No 543/2011 — Conformity check — Transport to a point of sale of the same company — Accompanying document — Indication of country of origin)

October 24, 2022 0 Comments

CELEX:32022D2003: Council Decision (EU) 2022/2003 of 13 October 2022 on the position to be adopted on behalf of the European Union in the International Grains Council with respect to amending the Rules of Procedure under the Grains Trade Convention, 1995, as regards the external auditor’s contract period

October 24, 2022 0 Comments

CELEX:32022D2035: Council Implementing Decision (CFSP) 2022/2035 of 24 October 2022 implementing Decision 2014/932/CFSP concerning restrictive measures in view of the situation in Yemen

October 24, 2022 0 Comments

CELEX:32022L1999: Directive (EU) 2022/1999 of the European Parliament and of the Council of 19 October 2022 on uniform procedures for checks on the transport of dangerous goods by road (codification) (Text with EEA relevance)

October 24, 2022 0 Comments

CELEX:32022R2034: Council Implementing Regulation (EU) 2022/2034 of 24 October 2022 implementing Regulation (EU) No 1352/2014 concerning restrictive measures in view of the situation in Yemen

October 24, 2022 0 Comments
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