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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:62020CJ0420: Judgment of the Court (First Chamber) of 15 September 2022.#HN v Sofiyska rayonna prokuratura.#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 – Obligation to be present at the trial provided for under national law.#Case C-420/20.

September 15, 2022 0 Comments

CELEX:62021CJ0347: Judgment of the Court (Eighth Chamber) of 15 September 2022.#DD v Spetsializirana prokuratura.#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 criminal proceedings – Article 3(1) – Examination of an incriminating witness in the absence of the lawye

September 15, 2022 0 Comments

CELEX:62020CJ0669: Judgment of the Court (Fourth Chamber) of 15 September 2022.#Veridos GmbH v Ministar na vatreshnite raboti na Republika Bulgaria and 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 value of the tenders submitted by the other tenderers – Judicial review.#Case C-669/20.

September 15, 2022 0 Comments

CELEX:62021CJ0004: Judgment of the Court (Second Chamber) of 15 September 2022.#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.#Case C-4/21.

September 15, 2022 0 Comments

CELEX:62022CO0095: Order of the Court (Ninth Chamber) of 6 September 2022.##Reference for a preliminary ruling – Judicial cooperation in criminal matters – Article 82 TFEU – Right to information in criminal proceedings – Right of a person to be informed of the charges brought against him or her – Directive 2012/13/EU – Article 6(1) – Scope – Article 47 of the Charter of Fundamental Rights of the European Union – Effective judicial protection – Challenge to the excessive length of criminal proceedings – National legislation allowing such a challenge to be made only by persons with the status of suspect or accused person – Article 267 TFEU – Article 53(2) of the Rules of Procedure of the Court – Clear lack of jurisdiction.#Case C-95/22.

September 15, 2022 0 Comments

CELEX:62022CO0014_INF: Order of the Court (Ninth Chamber) of 30 June 2022.#QC v European Commission.#Case C-14/22 P.

September 15, 2022 0 Comments

CELEX:62022CO0039_INF:           Ordonnance de la Cour (huitième chambre) du 6 septembre 2022.#Enol Velasco Granda e.a. contre Commission européenne.#Pourvoi – Article 181 du règlement de procédure de la Cour – Politique sociale – Directive 1999/70/CE – Mesures de transposition – Plainte auprès de la Commission européenne visant à faire constater la violation du droit de l’Union par le Royaume de l’Espagne – Absence d’engagement d’une procédure en manquement – Recours en carence.#Affaire C-39/22 P.

This document does not exist in English.
September 15, 2022 0 Comments

CELEX:62022CO0038_INF:           Ordonnance de la Cour (huitième chambre) du 6 septembre 2022.#José Antonio Santos Cañibano e.a. contre Commission européenne.#Pourvoi – Article 181 du règlement de procédure de la Cour – Politique sociale – Directive 1999/70/CE – Mesures de transposition – Plainte auprès de la Commission européenne visant à faire constater la violation du droit de l’Union par le Royaume de l’Espagne – Absence d’engagement d’une procédure en manquement – Recours en carence.#Affaire C-38/22 P.

This document does not exist in English.
September 15, 2022 0 Comments

CELEX:62022CO0040_INF:           Ordonnance de la Cour (huitième chambre) du 6 septembre 2022.#Ramón Baides Fernández e.a. contre Commission européenne.#Pourvoi – Article 181 du règlement de procédure de la Cour – Politique sociale – Directive 1999/70/CE du Conseil – Mesures de transposition de la directive au droit national – Plainte auprès de la Commission européenne visant à faire constater la violation du droit de l’Union par le Royaume de l’Espagne – Absence d’engagement d’une procédure en manquement – Recours en carence.#Affaire C-40/22 P.

This document does not exist in English.
September 15, 2022 0 Comments

CELEX:62022CO0037_INF:           Ordonnance de la Cour (huitième chambre) du 6 septembre 2022.#Francisco Javier Fernández-Pacheco Yáñez e.a. contre Commission européenne.#Pourvoi – Article 181 du règlement de procédure de la Cour – Politique sociale – Directive 1999/70/CE – Mesures de transposition – Plainte auprès de la Commission européenne visant à faire constater la violation du droit de l’Union par le Royaume de l’Espagne – Absence d’engagement d’une procédure en manquement – Recours en carence.#Affaire C-37/22 P.

This document does not exist in English.
September 15, 2022 0 Comments

Tarifne opustitve

September 15, 2022 0 Comments

CELEX:32022B1432R(01): Corrigendum to definitive adoption (EU, Euratom) 2022/1432 of amending budget No 2 of the European Union for the financial year 2022 (Official Journal of the European Union L 230 of 5 September 2022)

September 15, 2022 0 Comments

CELEX:32019L1152R(03):           Rectificatif à la directive (UE) 2019/1152 du Parlement européen et du Conseil du 20 juin 2019 relative à des conditions de travail transparentes et prévisibles dans l’Union européenne («Journal officiel de l’Union européenne» L 186 du 11 juillet 2019)

The corrigendum does not concern the English version.
September 15, 2022 0 Comments

CELEX:31995L0050R(06)

The corrigendum does not concern the English version.
September 15, 2022 0 Comments

CELEX:32022D1530: Council Decision (CFSP) 2022/1530 of 14 September 2022 amending Decision 2014/145/CFSP concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine

September 15, 2022 0 Comments

CELEX:32022R1529: Council Implementing Regulation (EU) 2022/1529 of 14 September 2022 implementing Regulation (EU) No 269/2014 concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine

September 15, 2022 0 Comments

CELEX:62021CO0802: Order of the Court (Seventh Chamber) of 7 September 2022.#Ioana-Felicia Rosca v European Commission.#Appeal – Article 181 of the Rules of Procedure of the Court of Justice – Competition notice – Open Competition EPSO/AD/363/18 – Decision not to admit the appellant to the next stage of the competition.#Case C-802/21 P.

September 14, 2022 0 Comments

CELEX:62018TJ0604: Judgment of the General Court (Sixth Chamber, Extended Composition) of 14 September 2022.#Google LLC and Alphabet, Inc. v European Commission.#Competition – Abuse of dominant position – Smart mobile devices – Decision finding an infringement of Article 102 TFEU and Article 54 of the EEA Agreement – Concepts of multi-sided platform and market (‘ecosystem’) – Operating system (Google Android) – App store (Play Store) – Search and browser applications (Google Search and Chrome) – Agreements with device manufacturers and mobile network operators – Single and continuous infringement – Concepts of overall plan and conduct implemented in the context of the same infringement (product bundles, exclusivity payments and anti-fragmentation obligations) – Exclusionary effects – Right

September 14, 2022 0 Comments

CELEX:62019TJ0744: Judgment of the General Court (Eighth Chamber, Extended Composition) of 14 September 2022.#Methanol Holdings (Trinidad) Ltd v European Commission.#Dumping – Imports of mixtures of urea and ammonium nitrate originating in Russia, Trinidad and Tobago and the United States – Implementing Regulation (EU) 2019/1688 – Article 3(1) to (3) and (5) to (8) of Regulation (EU) 2016/1036 – Sales through related companies – Construction of the export price – Injury to the Union industry – Calculation of price undercutting – Causal link – Article 9(4) of Regulation 2016/1036 – Calculation of the injury margin – Injury elimination.#Case T-744/19.

September 14, 2022 0 Comments

CELEX:62021TJ0176_INF: Judgment of the General Court (Fifth Chamber) of 13 July 2022.#CCTY Bearing Company v European Union Intellectual Property Office.#Case T-176/21.

September 14, 2022 0 Comments
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