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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:62021CJ0593: Judgment of the Court (Third Chamber) of 13 October 2022.#NY v Herios SARL.#Reference for a preliminary ruling – Directive 86/653/EEC – Article 17(2)(a) – Self-employed commercial agents – Termination of the agency contract by the principal – Compensation of the agent – Goodwill indemnity – Sub-agency – Right of the subagent to a proportion of the goodwill indemnity payable to the main agent corresponding to the customers brought by the subagent.#Case C-593/21.

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CELEX:62021CJ0431: Judgment of the Court (Ninth Chamber) of 13 October 2022.#X GmbH & Co. KG v Finanzamt Bremen.#Reference for a preliminary ruling – Freedom of establishment and freedom to provide services – Corporation tax – Determination of the taxable income of companies – Transactions featuring foreign elements – Obligation to provide fiscal documentation of business relations between parties with a relationship of interdependence – Estimate of the taxable income and surcharge by way of a penalty.#Case C-431/21.

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CELEX:62021CJ0064: Judgment of the Court (Third Chamber) of 13 October 2022.#Rigall Arteria Management Sp. z o.o. sp. k. v Bank Handlowy w Warszawie S.A.#Reference for a preliminary ruling – Directive 86/653/EEC – Article 7(1)(b) – Self-employed commercial agents – Transaction concluded with a third party whom the commercial agent has previously acquired as a customer – Remuneration – Whether the agent’s right to commission is mandatory or supplementary.#Case C-64/21.

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CELEX:62020CJ0713: Judgment of the Court (Second Chamber) of 13 October 2022.#Raad van bestuur van de Sociale verzekeringsbank and Y v X and Raad van bestuur van de Sociale verzekeringsbank.#Reference for a preliminary ruling – Social security for migrant workers – Regulation (EC) No 883/2004 – Article 11(3)(a) and (e) – Person residing in one Member State and employed in another Member State – Employment contract or contracts entered into with a single temporary employment agency – Temporary work assignments – Intervening periods – Determination of the legislation applicable during intervening periods between temporary work assignments – Termination of the employment relationship.#Case C-713/20.

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CELEX:62022TO0001: Order of the General Court (Fourth Chamber) of 5 October 2022.#Airoldi Metalli SpA v European Commission.#Case T-1/22.

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CELEX:62021CC0477:           Conclusions de l'avocat général M. G. Pitruzzella, présentées le 13 octobre 2022.###

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CELEX:62021CC0031:           Conclusions de l'avocat général M. M. Campos Sánchez-Bordona, présentées le 13 octobre 2022.###

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CELEX:62021CC0349: Opinion of Advocate General Collins delivered on 13 October 2022.###

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CELEX:62021CC0571:           Conclusions de l'avocat général M. A. Rantos, présentées le 13 octobre 2022.###

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CELEX:62021CC0449: Opinion of Advocate General Kokott delivered on 13 October 2022.###

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CELEX:62022CC0435:           Schlussanträge des Generalanwalts A. M. Collins vom 13. Oktober 2022.###

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CELEX:62020CJ0344: Judgment of the Court (Second Chamber) of 13 October 2022.#L.F. v S.C.R.L.#Reference for a preliminary ruling – Social policy – Directive 2000/78/EC – Establishment of a general framework for equal treatment in employment and occupation – Prohibition of discrimination on the ground of religion or belief – Internal rule of a private undertaking prohibiting any manifestation, in the workplace, of religious, philosophical or political belief – Prohibition including words, clothing, or any other means of manifesting those beliefs – Wearing of an item of religious clothing.#Case C-344/20.

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CELEX:62020CJ0616: Judgment of the Court (Second Chamber) of 13 October 2022.#M2Beauté Cosmetics GmbH v Bundesrepublik Deutschland.#Reference for a preliminary ruling – Medicinal products for human use – Directive 2001/83/EC – Article 1(2)(b) – Concept of ‘medicinal product by function’ – No scientific study – Scientific knowledge on a structural analogue – Regulation (EC) No 1223/2009 – Cosmetic product – Specific beneficial effects on human health – Direct or indirect beneficial effects – Positive effects on appearance.#Case C-616/20.

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CELEX:62021CJ0256: Judgment of the Court (Fifth Chamber) of 13 October 2022.#KP v TV and Gemeinde Bodman-Ludwigshafen.#Reference for a preliminary ruling – EU trade marks – Regulation (EU) 2017/1001 – Article 124(a) and (d) – Article 128 – Jurisdiction of EU trade mark courts – Action for infringement – Counterclaim for a declaration of invalidity – Withdrawal of the action for infringement – Outcome of the counterclaim – Autonomous nature of the counterclaim.#Case C-256/21.

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CELEX:62021CJ0164: Judgment of the Court (Fourth Chamber) of 13 October 2022.#SIA „BALTIJAS STARPTAUTISKĀ AKADĒMIJA” v Latvijas Zinātnes padome.#References for a preliminary ruling – Regulation (EU) No 651/2014 – Article 2(83) – Direct and unconditional reference to EU law – Admissibility of the questions – Research and development and innovation aid – Concept of ‘research and knowledge-dissemination organisation’ – Higher education establishment carrying on economic and non-economic activities – Determination of the primary goal.#Case C-164/21.

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CELEX:62020CJ0698: Judgment of the Court (Sixth Chamber) of 13 October 2022.#Gmina Wieliszew v Syndyk masy upadłości Spółdzielczego Banku Rzemiosła Rzemiosła i Rolnictwa w Wołominie w upadłości likwidacyjnej.#Reference for a preliminary ruling – Structural Funds – European Regional Development Fund (ERDF) – Cohesion Fund – Regulation (EC) No 1083/2006 – Regulation (EU) No 1303/2013 – European Union funding – European Agricultural Fund for Rural Development (EAFRD) – Regulation (EC) No 1290/2005 – Regulation (EC) No 1698/2005 – Regulation (EU) No 1306/2013 – Grant agreement – Funds paid to a beneficiary into an account in an insolvent bank – National legislation not excluding those funds from the insolvency estate of that bank.#Case C-698/20.

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CELEX:62021CJ0355: Judgment of the Court (Ninth Chamber) of 13 October 2022.#Perfumesco.pl sp. z o.o., sp. k. v Procter & Gamble International Operations SA.#Reference for a preliminary ruling – Intellectual property – Directive 2004/48/EC – Enforcement of intellectual property rights – Article 10 – Corrective measures – Destruction of goods – Concept of ‘infringement of an intellectual property right’ – Goods bearing an EU trade mark.#Case C-355/21.

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CELEX:62021CJ0001: Judgment of the Court (Seventh Chamber) of 13 October 2022.#MC v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 273 – Measures to ensure the correct collection of VAT – Article 325(1) TFEU – Obligation to counter illegal activities affecting the financial interests of the European Union – VAT debts of a taxable legal person – National legislation which provides for the joint and several liability of the non-taxable manager of the legal person – Transfers made in bad faith by the manager – Depletion of the legal person’s assets leading to insolvency – Failure to pay the amounts of

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CELEX:62021CJ0437: Judgment of the Court (Tenth Chamber) of 13 October 2022.#Liberty Lines SpA v Ministero delle Infrastrutture e dei Trasporti.#Reference for a preliminary ruling – Transport – Regulation (EEC) No 3577/92 – Articles 1 and 4 – Regulation (EC) No 1370/2007 – Article 1 – Direct award of public service contracts – Public services for high-speed maritime passenger transport – Treatment like railway transport services provided by sea.#Case C-437/21.

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CELEX:62021CJ0405: Judgment of the Court (Tenth Chamber) of 13 October 2022.#FV v NOVA KREDITNA BANKA MARIBOR d.d.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Article 3(1) and Article 8 – Criteria for assessing the unfairness of a contractual term – Significant imbalance between the parties’ rights and obligations under the contract – Requirement of good faith on the part of the seller or supplier – Possibility of ensuring a higher level of protection than that provided for in the directive.#Case C-405/21.

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