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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:62017CJ0487_SUM: Judgment of the Court (Tenth Chamber) of 28 March 2019.#Criminal proceedings against Alfonso Verlezza and Others.#Requests for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling — Environment — Directive 2008/98/EC and Decision 2000/532/EC — Waste — Classification as hazardous waste — Waste which may be assigned codes for both hazardous waste and non-hazardous waste.#Joined Cases C-487/17 to C-489/17.

May 22, 2025 0 Comments

CELEX:62017CJ0700_SUM: Judgment of the Court (Sixth Chamber) of 18 September 2019.#Finanzamt Kyritz v Wolf-Henning Peters.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(b) and (c) — Exemptions — Hospital and medical care — Provision of medical care in the exercise of the medical and paramedical professions — No confidential relationship between the person providing the care and the patient.#Case C-700/17.

May 22, 2025 0 Comments

CELEX:62019CJ0653_SUM: Judgment of the Court (First Chamber) of 28 November 2019.#Criminal proceedings against Spetsializirana prokuratura.#Request for a preliminary ruling from the Spetsializiran nakazatelen sad.#Reference for a preliminary ruling — Urgent preliminary ruling procedure — 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 6 — Burden of proof — Continuation of the detention on remand pending trial of an accused person.#Case C-653/19 PPU.

May 22, 2025 0 Comments

CELEX:62017CJ0194_SUM: Judgment of the Court (Third Chamber) of 31 January 2019.#Georgios Pandalis v European Union Intellectual Property Office.#Appeal — EU trade mark — Regulation (EC) No 207/2009 — Article 51(1)(a) and (2) and Article 75 — EU trade mark Cystus — Food supplements not for medical purposes — Partial revocation — Lack of genuine use of the trade mark — Perception of the word ‘cystus’ as a descriptive indication of the main ingredient of the goods concerned — Obligation to state reasons.#Case C-194/17 P.

May 22, 2025 0 Comments

CELEX:62017CJ0630_SUM: Judgment of the Court (Second Chamber) of 14 February 2019.#Anica Milivojević v Raiffeisenbank St. Stefan-Jagerberg-Wolfsberg eGen.#Request for a preliminary ruling from the Općinski Sud u Rijeci.#Reference for a preliminary ruling — Articles 56 and 63 TFEU — Freedom to provide services — Free movement of capital — National legislation providing that credit agreements featuring international elements concluded with a non-authorised lender are invalid — Regulation (EU) No 1215/2012 — Article 17(1) — Credit agreement concluded by a natural person with a view to the provision of tourist accommodation services — Concept of ‘consumer’ — Article 24, point 1 — Exclusive jurisdiction in matters relating to rights in rem in immovable property — Action for invalidity of a cred

May 22, 2025 0 Comments

CELEX:62017CJ0183_SUM: Judgment of the Court (Third Chamber) of 31 January 2019.#International Management Group v European Commission.#Appeal — Development cooperation — EU budget implementation by indirect management — Action for annulment — Admissibility — Challengeable acts — Decision to entrust a budget implementation task to an entity other than the entity initially chosen — Decision not to entrust any new budget implementation tasks to the entity initially chosen — Regulation (EC, Euratom) No 2342/2002 — Article 43 — Delegated Regulation (EU) No 1268/2012 — Article 43 — Definition of ‘international organisation’ — Conditions — Claim for damages.#Joined Cases C-183/17 P and C-184/17 P.

May 22, 2025 0 Comments

CELEX:62018CO0425_SUM: Order of the Court (Ninth Chamber) of 4 June 2019.#Consorzio Nazionale Servizi Società Cooperativa (CNS) v Gruppo Torinese Trasporti Gtt SpA.#Request for a preliminary ruling from the Tribunale Amministrativo Regionale per il Piemonte.#Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Public procurement in the water, energy, transport and postal services sectors — Directive 2004/18/EC — Point (d) of the first subparagraph of Article 45(2) — Grounds for exclusion — Grave professional misconduct — Infringement of competition rules.#Case C-425/18.

May 22, 2025 0 Comments

CELEX:62018CJ0295_SUM: Judgment of the Court (Tenth Chamber) of 11 April 2019.#Mediterranean Shipping Company (Portugal) - Agentes de Navegação SA v Banco Comercial Português SA and Caixa Geral de Depósitos, SA.#Request for a preliminary ruling from the Tribunal da Relação do Porto.#Reference for a preliminary ruling — Payment services in the internal market — Directive 2007/64/EC — Articles 2 and 58 — Scope — Payment service user — Meaning — Execution of a direct-debit payment order issued by a third party in respect of an account of which that party is not the holder — No authorisation from the holder of the debited account — Unauthorised payment transactions.#Case C-295/18.

May 22, 2025 0 Comments

CELEX:62017CJ0299_SUM: Judgment of the Court (Fourth Chamber) of 12 September 2019.#VG Media Gesellschaft zur Verwertung der Urheber- und Leistungsschutzrechte von Medienunternehmen mbH v Google LLC.#Request for a preliminary ruling from the Landgericht Berlin.#Reference for a preliminary ruling — Industrial policy — Approximation of laws — Directive 98/34/EC — Procedure for the provision of information in the field of technical standards and regulations and of rules on Information Society services — Article 1(11) — Concept of ‘technical regulation’.#Case C-299/17.

May 22, 2025 0 Comments

CELEX:62017CJ0447_SUM: Judgment of the Court (First Chamber) of 5 September 2019.##Appeals – Actions for damages – Second paragraph of Article 340 TFEU – Excessive length of the proceedings in a case before the General Court of the European Union – Compensation for the damage allegedly sustained by the applicant – Concept of a ‘single undertaking’ not applied – Material damage – Bank guarantee costs – Causal link – Loss of profit – Non-pecuniary damage – Liability of the European Union for damage caused by infringements of EU law arising from a decision of the General Court – No incurring of liability.#Joined Cases C-447/17 P and C-479/17 P.

May 22, 2025 0 Comments

CELEX:62017CJ0578_SUM: Judgment of the Court (Fourth Chamber) of 27 March 2019.#Proceedings brought by Oy Hartwall Ab.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling — Approximation of laws — Trade marks — Directive 2008/95/EC — Articles 2 and 3(1)(b) — Refusal to register or invalidity — Assessment of distinctive character by reference to the actual situation — Classification of a trade mark — Effect — Colour mark or figurative mark — Graphic representation of a mark submitted as a figurative mark — Conditions for registration — Insufficiently clear and precise graphic representation.#Case C-578/17.

May 22, 2025 0 Comments

CELEX:62018CJ0101_SUM: Judgment of the Court (Tenth Chamber) of 28 March 2019.#Idi Srl v Arcadis - Agenzia Regionale Campana Difesa Suolo.#Reference for a preliminary ruling – Coordination of procedures for the award of public works contracts, public supply contracts and public service contracts – Directive 2004/18/EC – Article 45(2), first subparagraph, point (b) – Personal situation of the candidate or tenderer – Possibility for the Member States to exclude from participation in a public contract any operator subject to a procedure for an arrangement with creditors – National legislation providing for the exclusion of persons subject to an ‘ongoing’ procedure for a declaration of admission to an arrangement with creditors, except where the insolvency plan provides for the continuation of

May 22, 2025 0 Comments

CELEX:62018CJ0266_SUM: Judgment of the Court (First Chamber) of 3 April 2019.#Aqua Med sp. z o.o.v Irena Skóra.#Request for a preliminary ruling from the Sąd Okręgowy w Poznaniu.#Reference for a preliminary ruling — Consumer protection — Directive 93/13/EEC — Unfair terms in consumer contracts — Article 1(2) — Scope of the directive — Contractual term conferring territorial jurisdiction on the court determined pursuant to the general rules — Article 6(1) — Review of unfairness of the court’s own motion — Article 7(1) — Obligations and powers of the national court.#Case C-266/18.

May 22, 2025 0 Comments

CELEX:62019CO0614_SUM: Order of the Court (Chamber determining whether appeals may proceed) of 24 October 2019.#Dr. Ing. h.c. F. Porsche AG v European Union Intellectual Property Office.#Appeal — Community design — Determination as to whether appeals should be allowed to proceed — Article 170b of the Rules of Procedure of the Court — Request failing to demonstrate a significant issue with respect to the unity, consistency or development of EU law — Appeal not allowed to proceed.#Case C-614/19 P.

May 22, 2025 0 Comments

CELEX:62019CO0465_SUM: Order of the Court (Sixth Chamber) of 17 December 2019.#B & L Elektrogeräte GmbH v GC.#Request for a preliminary ruling from the Amtsgericht Straubing.#Reference for a preliminary ruling — Consumer protection — Directive 2011/83/EU — Article 2(8)(c) and (9) — Off-premises contract — Concept of ‘business premises’ — Contract entered into at a stand at a trade fair immediately after the consumer, who was in a common area of the fair, had been solicited by the trader.#Case C-465/19.

May 22, 2025 0 Comments

CELEX:62018CJ0047_SUM: Judgment of the Court (First Chamber) of 18 September 2019.#Skarb Pánstwa Rzeczpospolitej Polskiej – Generalny Dyrektor Dróg Krajowych i Autostrad v Stephan Riel, en qualité d’administrateur judiciaire de Alpine Bau GmbH.#Request for a preliminary ruling from the Oberlandesgericht Wien.#Reference for a preliminary ruling — Regulation (EU) No 1215/2012 — Jurisdiction in civil and commercial matters — Scope — Article 1(2)(b) — Bankruptcy, proceedings relating to the winding-up of insolvent companies or other legal persons, judicial arrangements, compositions and analogous proceedings — Not included — Action for a declaration that a claim exists for the purposes of its registration in insolvency proceedings — Application of Regulation (EC) No 1346/2000 — Article 41 — Co

May 22, 2025 0 Comments

CELEX:62017CJ0498_SUM: Judgment of the Court (Fifth Chamber) of 21 March 2019.#European Commission v Italian Republic.#Failure of a Member State to fulfil obligations — Directive 1999/31/EC — Article 14(b) and (c) — Landfill of waste — Existing landfill sites — Infringement.#Case C-498/17.

May 22, 2025 0 Comments

CELEX:62017CJ0563_SUM: Judgment of the Court (Second Chamber) of 27 February 2019.#Associação Peço a Palavra and Others v Conselho de Ministros.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling — Freedom of establishment — Regulation (EC) No 1008/2008 — Air carrier company — Reprivatisation process — Sale of shares representing up to 61% of the share capital — Conditions — Requirement to keep the headquarters and effective management in a Member State — Public service obligations — Requirement to maintain and develop the existing national hub.#Case C-563/17.

May 22, 2025 0 Comments

CELEX:62024TO0408: Order of the President of the General Court of 5 November 2024.#Intrawork OÜ and Others v European Union Agency for the Operational Management of Large-Scale IT Systems in the Area of Freedom, Security and Justice.#Interim relief – Public supply contracts – Tendering procedure – Publication of a call for tenders – Application for suspension of operation of a measure – Failure to comply with procedural requirements – Inadmissibility.#Case T-408/24 R.

May 22, 2025 0 Comments

CELEX:62017CJ0670_SUM: Judgment of the Court (First Chamber) of 27 February 2019.#Hellenic Republic v European Commission.#Appeal — European Agricultural Guidance and Guarantee Fund (EAGGF) — Guidance Section — Reduction of financial assistance — Regulation (EC) No 1260/1999 — Operational programme — Financial corrections — Article 39 — Legal basis — Transitional provisions.#Case C-670/17 P.

May 22, 2025 0 Comments
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