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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:32022D1640: Council Decision (EU) 2022/1640 of 20 September 2022 amending Decision 1999/70/EC concerning the external auditors of the national central banks, as regards the external auditors of De Nederlandsche Bank

September 23, 2022 0 Comments

CELEX:62021CC0290:           Schlussanträge des Generalanwalts M. Szpunar vom 22. September 2022.###

This document does not exist in English.
September 22, 2022 0 Comments

CELEX:62021CC0312: Opinion of Advocate General Kokott delivered on 22 September 2022.###

September 22, 2022 0 Comments

CELEX:62021CC0395:           Schlussanträge des Generalanwalts M. Szpunar vom 22. September 2022.###

This document does not exist in English.
September 22, 2022 0 Comments

CELEX:62021CC0375: Opinion of Advocate General Kokott delivered on 22 September 2022.###

September 22, 2022 0 Comments

CELEX:62020CJ0538: Judgment of the Court (Fourth Chamber) of 22 September 2022.#Finanzamt B v W AG.#Reference for a preliminary ruling – Freedom of establishment – Articles 49 and 54 TFEU – Deduction of final losses incurred by a non-resident permanent establishment – State which has waived its power to impose taxes under a double taxation convention – Comparability of situations.#Case C-538/20.

September 22, 2022 0 Comments

CELEX:62021CJ0497: Judgment of the Court (Tenth Chamber) of 22 September 2022.#SI and Others v Bundesrepublik Deutschland.#Reference for a preliminary ruling – Area of freedom, security and justice – Border controls, asylum and immigration – Asylum policy – Directive 2013/32/EU – Common procedures for granting and withdrawing international protection – Application for international protection – Grounds for inadmissibility – Article 2(q) – Concept of ‘subsequent application’ – Article 33(2)(d) – Rejection by a Member State of an application for international protection as inadmissible on account of the rejection of a previous application made by the person concerned in the Kingdom of Denmark – Final decision taken by the Kingdom of Denmark.#Case C-497/21.

September 22, 2022 0 Comments

CELEX:62021CJ0245: Judgment of the Court (First Chamber) of 22 September 2022.#Bundesrepublik Deutschland vertreten durch Bundesministerium des Innern, für Bau und Heimat v MA and Others.#Request for a preliminary ruling – Regulation (EU) No 604/2013 – Determination of the Member State responsible for examining an application for international protection – Articles 27 and 29 – Transfer of the person concerned to the Member State responsible for the examination of his or her request – Suspension of the transfer due to the COVID-19 pandemic – Impossibility of carrying out the transfer – Judicial protection – Consequences for the time limit for transfer.#Joined Cases C-245/21 and C-248/21.

September 22, 2022 0 Comments

CELEX:62021CJ0330: Judgment of the Court (Eighth Chamber) of 22 September 2022.#The Escape Center BVBA v Belgische Staat.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Annex III, point 14 – Concept of the ‘use of sporting facilities’ – Fitness centres – Individual or group coaching.#Case C-330/21.

September 22, 2022 0 Comments

CELEX:62021CJ0215: Judgment of the Court (Ninth Chamber) of 22 September 2022.#Zulima v Servicios prescriptor y medios de pagos EFC SAU.#Reference for a preliminary ruling – Unfair terms in consumer contracts – Revolving credit agreement – Unfairness of the term relating to the rate of remunerative interest – Action brought by a consumer for a declaration that that agreement is void – Satisfaction of that consumer’s claims out of court – Costs incurred having to be borne by the consumer – Principle of effectiveness – National legislation capable of dissuading the consumer from exercising the rights conferred by Directive 93/13/EEC.#Case C-215/21.

September 22, 2022 0 Comments

CELEX:62020CJ0475: Judgment of the Court (Second Chamber) of 22 September 2022.#Admiral Gaming Network Srl and Others v Agenzia delle Dogane e dei Monopoli and Others.#References for a preliminary ruling – Freedom of establishment – Restrictions – Betting and gambling – Licences for the management of games played on gaming machines – National legislation imposing a levy on licence holders – Principle of the protection of legitimate expectations.#Joined Cases C-475/20 to C-481/20.

September 22, 2022 0 Comments

CELEX:62020CJ0518: Judgment of the Court (First Chamber) of 22 September 2022.#XP and AR v Fraport AG Frankfurt Airport Services Worldwide and St. Vincenz-Krankenhaus GmbH.#Reference for a preliminary ruling – Social policy – Protection of the safety and health of workers – Organisation of working time – Article 31(2) of the Charter of Fundamental Rights of the European Union – Directive 2003/88/EC – Article 7(1) – Right to paid annual leave – Total invalidity or incapacity for work due to illness occurring during a leave year – National legislation providing for the loss of entitlement to paid annual leave on expiry of a certain period – Employer’s obligation to enable the worker to exercise his or her right to paid annual leave.#Joined Cases C-518/20 and C-727/20.

September 22, 2022 0 Comments

CELEX:62021CJ0335: Judgment of the Court (Ninth Chamber) of 22 September 2022.#Vicente v Delia.#Reference for a preliminary ruling – Unfair terms in consumer contracts – Directive 93/13/EEC – Unfair business-to-consumer commercial practices – Principle of effectiveness – Article 47 of the Charter of Fundamental Rights of the European Union – Summary procedure for the recovery of lawyers’ fees – Potentially unfair terms contained in a fee agreement – National law not providing for the possibility of review by a court – Article 4(2) – Scope of the exception – Directive 2005/29/EC – Article 7 – Misleading commercial practice – Contract concluded between lawyer and client prohibiting the client from withdrawing, without the knowledge or against the advice of the lawyer, on pain of a financial

September 22, 2022 0 Comments

CELEX:62021CJ0120: Judgment of the Court (Sixth Chamber) of 22 September 2022.#LB v TO.#Reference for a preliminary ruling – Social policy – Protection of the safety and health of workers – Organisation of working time – Article 31(2) of the Charter of Fundamental Rights of the European Union – Directive 2003/88/EC – Article 7 – Right to paid annual leave – Allowance in lieu of leave not taken after the termination of the employment relationship – Three-year limitation period – Starting point – Adequate information provided to the worker.#Case C-120/21.

September 22, 2022 0 Comments

CELEX:62020CJ0619: Judgment of the Court (Second Chamber) of 22 September 2022.#International Management Group (IMG) v European Commission.#Appeal – Development cooperation – Implementation of the EU budget under indirect management by an international organisation – Decision to not entrust any new budget implementation tasks to an entity due to doubts as to its status as an international organisation – Action for annulment – Compliance with a judgment annulling a measure – Res judicata – Obligations and powers of the author of the annulled act – Preparatory act – Admissibility – Claim for damages – Rule of law intended to confer rights on individuals – EU financial regulations – Duty of diligence – Existence of a sufficiently serious infringement of that obligation – Specific examination

September 22, 2022 0 Comments

CELEX:62021CJ0159: Judgment of the Court (First Chamber) of 22 September 2022.#GM v Országos Idegenrendészeti Főigazgatóság and Others.#Reference for a preliminary ruling – Common asylum and immigration policy – Directive 2011/95/EU – Standards for granting refugee status or subsidiary protection status – Withdrawal of the status – Directive 2013/32/EU – Common procedures for granting and withdrawing international protection – Danger to national security – Position taken by a specialist authority – Access to the file.#Case C-159/21.

September 22, 2022 0 Comments

CELEX:62021CC0034: Opinion of Advocate General Campos Sánchez-Bordona delivered on 22 September 2022.###

September 22, 2022 0 Comments

Osnove za plačilo ter zneski prispevkov za socialno varnost SEPTEMBER 2022

September 22, 2022 0 Comments

Osnove za plačilo ter zneski prispevkov za socialno varnost SEPTEMBER 2022

September 22, 2022 0 Comments

Osnove za plačilo ter zneski prispevkov za socialno varnost SEPTEMBER 2022

September 22, 2022 0 Comments
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