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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:32022R1273R(01)

The corrigendum does not concern the English version.
August 3, 2022 0 Comments

Podrobnejše informacije o izvajanju postopkov dolžne skrbnosti in poročanju o finančnih računih

August 2, 2022 0 Comments

CELEX:32022R0576R(07): Corrigendum to Council Regulation (EU) 2022/576 of 8 April 2022 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine (Official Journal of the European Union L 111 of 8 April 2022)

August 2, 2022 0 Comments

CELEX:32022R0334R(03):           Berichtigung der Verordnung (EU) 2022/334 des Rates vom 28. Februar 2022 zur Änderung der Verordnung (EU) Nr. 833/2014 des Rates über restriktive Maßnahmen angesichts der Handlungen Russlands, die die Lage in der Ukraine destabilisieren (Amtsblatt der Europäischen Union L 57 vom 28. Februar 2022)

The corrigendum does not concern the English version.
August 2, 2022 0 Comments

CELEX:32022D1271R(01):           Berichtigung des Beschlusses (GASP) 2022/1271 des Rates vom 21. Juli 2022 zur Änderung des Beschlusses 2014/512/GASP über restriktive Maßnahmen angesichts der Handlungen Russlands, die die Lage in der Ukraine destabilisieren (Amtsblatt der Europäischen Union L 193 vom 21. Juli 2022)

The corrigendum does not concern the English version.
August 2, 2022 0 Comments

CELEX:32022R1269R(01):           Berichtigung der Verordnung (EU) 2022/1269 des Rates vom 21. Juli 2022 zur Änderung der Verordnung (EU) Nr. 833/2014 über restriktive Maßnahmen angesichts der Handlungen Russlands, die die Lage in der Ukraine destabilisieren (Amtsblatt der Europäischen Union L 193 vom 21. Juli 2022)

The corrigendum does not concern the English version.
August 2, 2022 0 Comments

CELEX:32022D1347: Council Decision (EU) 2022/1347 of 18 July 2022 appointing an alternate member, proposed by the Federal Republic of Germany, of the Committee of the Regions

August 2, 2022 0 Comments

CELEX:32022D1348: Council Decision (EU) 2022/1348 of 18 July 2022 appointing two members and two alternate members, proposed by the Federal Republic of Germany, of the Committee of the Regions

August 2, 2022 0 Comments

CELEX:62021CJ0310: Judgment of the Court (Tenth Chamber) of 1 August 2022.#Aquind Ltd and Others v European Commission.#Appeal – Energy – Regulation (EU) No 347/2013 – Trans-European energy infrastructure – Projects of common interest of the European Union – Article 3(4) and Article 16 – Delegation of power to the European Commission – Article 290 TFEU – Delegated Regulation (EU) 2020/389 – Amendment of the list of projects of common interest of the Union – Act adopted by the Commission – Right of objection of the European Parliament and of the Council of the European Union – Time limit – Nature of the act before the expiry of that period.#Case C-310/21 P.

August 1, 2022 0 Comments

CELEX:62021CJ0014: Judgment of the Court (Grand Chamber) of 1 August 2022.#Sea Watch eV v Ministero delle Infrastrutture e dei Trasporti and Others.#Reference for a preliminary ruling – Activities relating to the search for and rescue of persons in danger or distress at sea carried out by a humanitarian non-governmental organisation (NGO) – Regime applicable to ships – Directive 2009/16/EC – United Nations Convention on the Law of the Sea – International Convention for the Safety of Life at Sea – Respective competences and powers of the flag State and the port State – Inspection and detention of ships.#Joined Cases C-14/21 and C-15/21.

August 1, 2022 0 Comments

CELEX:62020CJ0273: Judgment of the Court (Third Chamber) of 1 August 2022.#Bundesrepublik Deutschland v SW.#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.#Case C-273/20.

August 1, 2022 0 Comments

CELEX:62021CJ0447:           Arrêt de la Cour (septième chambre) du 1er août 2022.#Petrus Kerstens contre Commission européenne.#Pourvoi – Fonction publique – Procédure disciplinaire – Demandes d’assistance – Rejet – Notification des décisions par voie électronique – Recours en annulation – Délai de recours – Point de départ – Caractère tardif du recours.#Affaire C-447/21 P.

This document does not exist in English.
August 1, 2022 0 Comments

CELEX:62020CJ0411: Judgment of the Court (Grand Chamber) of 1 August 2022.#S v Familienkasse Niedersachsen-Bremen der Bundesagentur für Arbeit.#Reference for a preliminary ruling – Citizenship of the Union – Freedom of movement of persons – Equal treatment – Directive 2004/38/EC – Article 24(1) and (2) – Social security benefits – Regulation (EC) No 883/2004 – Article 4 – Family benefits – Exclusion of nationals of other Member States who are economically inactive during the first three months of residence in the host Member State.#Case C-411/20.

August 1, 2022 0 Comments

CELEX:62021CJ0422: Judgment of the Court (Tenth Chamber) of 1 August 2022.#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.#Case C-422/21.

August 1, 2022 0 Comments

CELEX:62021CJ0267: Judgment of the Court (Tenth Chamber) of 1 August 2022.#Uniqa Asigurări SA v Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Soluţionare a Contestaţiilor and Direcţia Generală de Administrare a Marilor Contribuabili.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 56 – Supply of insurance services – Point of reference for tax purposes – Claims settlement services provided by third-party companies in the name and on behalf of an insurer.#Case C-267/21.

August 1, 2022 0 Comments

CELEX:62021CJ0319: Judgment of the Court (Eighth Chamber) of 1 August 2022.#Agecontrol SpA v ZR and 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.#Case C-319/21.

August 1, 2022 0 Comments

CELEX:62020CJ0352: Judgment of the Court (First Chamber) of 1 August 2022.#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.#Case C-352/20.

August 1, 2022 0 Comments

CELEX:62022CJ0242:           Arrêt de la Cour (première chambre) du 1er août 2022.#TL contre Ministério Público.#Renvoi préjudiciel – Procédure préjudicielle d’urgence – Coopération judiciaire en matière pénale – Directive 2010/64/UE – Droit à l’interprétation et à la traduction – Article 2, paragraphe 1, et article 3, paragraphe 1 – Notion de “document essentiel” – Directive 2012/13/UE – Droit à l’information dans le cadre des procédures pénales – Article 3, paragraphe 1, sous d) – Champ d’application – Absence de transposition en droit national – Effet direct – Charte des droits fondamentaux de l’Union européenne – Article 47 et article 48, paragraphe 2 – Convention européenne de sauvegarde des droits de l’homme et des libertés fondamentales – Article 6 – Condamnation à une peine de pri

This document does not exist in English.
August 1, 2022 0 Comments

CELEX:62020CJ0332: Judgment of the Court (Fourth Chamber) of 1 August 2022.#Roma Multiservizi spa and Rekeep spa v Roma Capitale and 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 capital of the private partner – Selection criteria.#Case C-332/20.

August 1, 2022 0 Comments

CELEX:62020CJ0279: Judgment of the Court (Third Chamber) of 1 August 2022.#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.#Case C-279/20.

August 1, 2022 0 Comments
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