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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:62021CO0777:           Ordonnance de la Cour (huitième chambre) du 19 octobre 2022.#VB contre Comune di Portici.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Article 49 TFUE – Liberté d’établissement – Article 56 TFUE – Libre prestation des services – Circulation routière – Immatriculation et taxation de véhicules automoteurs – Véhicule immatriculé dans un État membre – Conducteur résidant dans l’État membre d’immatriculation du véhicule et dans un autre État membre – Réglementation d’un État membre interdisant aux personnes résidant sur le territoire de celui-ci depuis plus de 60 jours de circuler dans cet État membre avec un véhicule immatriculé à l’étranger.#Affaire C-777/21.

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CELEX:62022CO0446: Order of the Court of 20 October 2022.#Fidelity National Information Services, Inc. v European Union Intellectual Property Office.#Appeal – EU trade mark – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed.#Case C-446/22 P.

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CELEX:62021CJ0418:           Arrêt de la Cour (deuxième chambre) du 27 octobre 2022.#Orthomol pharmazeutische Vertriebs GmbH contre Verband Sozialer Wettbewerb eV.#Renvoi préjudiciel – Sécurité des aliments – Denrées alimentaires – Règlement (UE) no 609/2013 – Article 2, paragraphe 2, sous g) – Règlement délégué (UE) 2016/128 – Denrée alimentaire destinée à des fins médicales spéciales – Autres exigences nutritionnelles particulières – Denrées alimentaires procurant un bénéfice général au patient – Délimitation par rapport aux médicaments.#Affaire C-418/21.

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CELEX:62021CC0514: Opinion of Advocate General Ćapeta delivered on 27 October 2022.###

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CELEX:62021CC0522:           Conclusions de l'avocat général M. M. Szpunar, présentées le 27 octobre 2022.###

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CELEX:62021CC0389: Opinion of Advocate General Emiliou delivered on 27 October 2022.###

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CELEX:62021CC0470: Opinion of Advocate General Szpunar delivered on 27 October 2022.###

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CELEX:62022CC0492: Opinion of Advocate General Kokott delivered on 27 October 2022.###

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CELEX:62021CC0144: Opinion of Advocate General Pitruzzella delivered on 27 October 2022.###

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CELEX:62021CJ0539:           Arrêt de la Cour (huitième chambre) du 27 octobre 2022.#CE contre Comité européen des régions.#Pourvoi – Fonction publique – Agents temporaires – Régime applicable aux autres agents – Article 2, sous c) – Contrat à durée indéterminée – Résiliation anticipée avec préavis – Article 47, sous c), i) – Rupture du lien de confiance – Modalités d’exécution du préavis – Erreur manifeste d’appréciation et erreur de droit – Omissions – Recours en annulation et en indemnité.#Affaire C-539/21 P.

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CELEX:62021CJ0544:           Urteil des Gerichtshofs (Neunte Kammer) vom 27. Oktober 2022.#ID gegen Stadt Mainz.#Vorlage zur Vorabentscheidung – Freier Dienstleistungsverkehr – Richtlinie 2006/123/EG – Art. 15 Abs. 1, Abs. 2 Buchst. g und Abs. 3 – Dienstleistungen im Binnenmarkt – Honorare für Architekten und Ingenieure – Festgesetzte Mindestpreise – Unmittelbare Wirkung der Bestimmungen des Unionsrechts und etwaige Unanwendbarkeit der nationalen Regelung.#Rechtssache C-544/21.

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CELEX:62021CC0688:           Conclusions de l'avocat général M. M. Szpunar, présentées le 27 octobre 2022.###

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CELEX:62021CJ0390: Judgment of the Court (Eighth Chamber) of 27 October 2022.#ADPA European Independent Automotive Data Publishers Association internationale Vereinigung ohne Gewinnerzielungsabsicht – IvoG – belgischen Rechts and Gesamtverband Autoteile-Handel e.V. v Automobiles PEUGEOT SA and 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.#Case C-390/21.

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CELEX:62020CJ0721: Judgment of the Court (Fourth Chamber) of 27 October 2022.#DB Station & Service AG v ODEG Ostdeutsche Eisenbahn GmbH.#Reference for a preliminary ruling – Rail transport – Article 102 TFEU – Abuse of a dominant position – Directive 2001/14/EC – Access to railway infrastructure – Article 30 – Railway regulatory body – Review of infrastructure charges – National courts – Review of charges in the light of competition law – Division of competence between the regulatory authority and the national courts.#Case C-721/20.

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CELEX:62021CJ0068: Judgment of the Court (Sixth Chamber) of 27 October 2022.#Iveco Orecchia SpA v APAM Esercizio SpA.#References for a preliminary ruling – Approximation of laws – Motor vehicles – Directive 2007/46/EC – Technical specifications – Offer to supply spare parts equivalent to the originals of a specific mark – Absence of proof of type-approval – Declaration of equivalence to the original by the tenderer – Concept of ‘manufacturer’ – Means of proof – Public procurement – Directive 2014/25/EU.#Case C-68/21.

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CELEX:62021CJ0197:           Arrêt de la Cour (cinquième chambre) du 27 octobre 2022.#Soda-Club (CO2) SA et SodaStream International BV contre MySoda Oy.#Renvoi préjudiciel – Droit des marques – Règlement (UE) 2017/1001 – Article 15, paragraphe 2 – Directive (UE) 2015/2436 – Article 15, paragraphe 2 – Épuisement du droit conféré par la marque – Bouteilles contenant du dioxyde de carbone – Mise en circulation dans un État membre par le titulaire de la marque – Activité d’un revendeur consistant à remplir et réétiqueter des bouteilles – Opposition formée par le titulaire de la marque – Motifs légitimes de s’opposer à une commercialisation ultérieure des produits revêtus de la marque.#Affaire C-197/21.

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CELEX:62021CJ0411: Judgment of the Court (Seventh Chamber) of 27 October 2022.#Instituto do Cinema e do Audiovisual, I.P. v NOWO Communications, S.A.#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.#Case C-411/21.

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CELEX:62021CJ0641: Judgment of the Court (Eighth Chamber) of 27 October 2022.#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.#Case C-641/21.

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CELEX:62021CJ0485: Judgment of the Court (Eighth Chamber) of 27 October 2022.#„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 building and those who have not concluded such a contract.#Case C-485/21.

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CELEX:62022TO0130: Order of the General Court (Ninth Chamber) of 12 September 2022.#Biologische Heilmittel Heel GmbH v European Union Intellectual Property Office.#Case T-130/22.

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