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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:62017CJ0659_SUM: Judgment of the Court (Second Chamber) of 29 July 2019.#Istituto nazionale della previdenza sociale (INPS) v Azienda Napoletana Mobilità SpA.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling — State aid — Employment aid — Exemption from social security contributions in connection with training and work experience contracts — Decision 2000/128/EC — Aid granted by Italy to promote employment — Aid incompatible in part with the internal market — Applicability of Decision 2000/128/EC to an undertaking exclusively providing local public transport services which were directly awarded to it by a municipality — Article 107(1) TFEU — Concept of ‘distortion of competition’ — Concept of ‘effect on trade’ between Member St

May 21, 2025 0 Comments

CELEX:62018CJ0242_SUM: Judgment of the Court (First Chamber) of 3 July 2019.#'UniCredit Leasing' EAD v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' – Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (NAP).#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Taxable amount – Reduction – Principle of fiscal neutrality – Lease finance agreement terminated for failure to make monthly payments – Notice of adjustment – Scope – Taxable transactions – Supply of goods for consideration – Payment of ‘compensation’ for termination up to expiry of the agreement – Jurisdiction of the Court.#Case C-242/18.

May 21, 2025 0 Comments

CELEX:62017CJ0509_SUM: Judgment of the Court (Third Chamber) of 16 May 2019.#Christa Plessers v PREFACO NV and Belgische Staat.#Request for a preliminary ruling from the Arbeidshof te Antwerpen.#Reference for a preliminary ruling –Transfers of undertakings — Directive 2001/23/EC — Articles 3 to 5 — Safeguarding of employees’ rights — Exceptions — Insolvency proceedings — Proceedings for judicial restructuring by transfer under judicial supervision — Total or partial safeguard of the undertaking — National legislation authorising the transferee, after the transfer, to choose which employees to keep on.#Case C-509/17.

May 21, 2025 0 Comments

CELEX:62017CJ0431_SUM: Judgment of the Court (Grand Chamber) of 7 May 2019.#Monachos Eirinaios, kata kosmon Antonios Giakoumakis tou Emmanouil v Dikigorikos Syllogos Athinon.#Request for a preliminary ruling from the Symvoulio tis Epikrateias.#Reference for a preliminary ruling — Directive 98/5/EC — Access to the profession of lawyer — Monk who has obtained the professional qualification of lawyer in a Member State other than the host Member State — Article 3(2) — Condition requiring registration with the competent authority of the host Member State — Certificate attesting to registration with the competent authority of the home Member State — Refusal to register — Rules of professional conduct — Incompatibility of the status of monk with practice of the profession of lawyer.#Case C-431/17

May 21, 2025 0 Comments

CELEX:62018CJ0001_SUM: Judgment of the Court (Fifth Chamber) of 20 June 2019.#SIA 'Oribalt Rīga v Valsts ieņēmumu dienests.#Reference for a preliminary ruling – Customs union – Regulation (EEC) No 2913/92 – Article 30(2)(b) and (c) – Regulation (EEC) No 2454/93 – Article 152(1)(a) and (b) – Determination of the customs value of the goods – Definition of ‘similar goods’ – Medicinal products – Account taken of any factor that may have an impact on the economic value of the medicinal product concerned – Time limit of 90 days within which the imported goods must be sold in the European Union – Mandatory time limit – No account taken of trade discounts.#Case C-1/18.

May 21, 2025 0 Comments

CELEX:62018CJ0041_SUM: Judgment of the Court (Fourth Chamber) of 19 June 2019.#Meca Srl v Comune di Napoli.#Request for a preliminary ruling from the Tribunale Amministrativo Regionale della Campania.#Reference for a preliminary ruling — Public procurement — Directive 2014/24/EU — Article 57(4)(c) and (g) — Award of public service contracts — Optional grounds for exclusion from participation in a procurement procedure — Grave professional misconduct rendering the integrity of the economic operator questionable — Early termination of a prior contract owing to deficiencies in its performance — Legal challenge preventing the contracting authority from assessing the breach of contract until the end of the legal proceedings.#Case C-41/18.

May 21, 2025 0 Comments

CELEX:62018CJ0124_SUM: Judgment of the Court (Tenth Chamber) of 29 July 2019.#Red Bull GmbH v European Union Intellectual Property Office.#Appeal — EU trade mark — Regulation (EC) No 207/2009 — Article 4 and Article 7(1)(a) — Absolute ground for refusal — Invalidity proceedings — Combination of two colours per se — No systematic arrangement associating the colours in a predetermined and uniform way.#Case C-124/18 P.

May 21, 2025 0 Comments

CELEX:62018CJ0420_SUM: Judgment of the Court (Second Chamber) of 13 June 2019.#IO v Inspecteur van de rijksbelastingdienst.#Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.#Request for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Articles 9 and 10 — Taxable person — Economic activity carried out ‘independently’ — Definition — Activity as a member of the Supervisory Board of a foundation.#Case C-420/18.

May 21, 2025 0 Comments

CELEX:62018CJ0316_SUM: Judgment of the Court (Eighth Chamber) of 3 July 2019.#Commissioners for Her Majesty's Revenue and Customs v The Chancellor, Masters and Scholars of the University of Cambridge.#Request for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division).#Reference for a preliminary ruling — Value added tax (VAT) — Deduction of input tax — Management costs of an endowment fund that makes investments with the aim of financing the whole of the taxable person’s output transactions — Overheads.#Case C-316/18.

May 21, 2025 0 Comments

CELEX:62018CJ0436_SUM: Judgment of the Court (Tenth Chamber) of 29 July 2019.#Shanxi Taigang Stainless Steel Co. Ltd v European Commission.#Appeal — Dumping — Imposition of a definitive anti-dumping duty on certain products originating in China — Implementing Regulation (EU) 2015/1429 — Regulation (EC) No 1225/2009 — Article 2(7)(a) — Normal value — Determination on the basis of the price in a market economy third country — Selection of the appropriate third country — Market economy third country which is subject to the same investigation — Adjustments.#Case C-436/18 P.

May 21, 2025 0 Comments

CELEX:62018CJ0265_SUM: Judgment of the Court (Tenth Chamber) of 2 May 2019.#Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Akvilė Jarmuškienė.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling — Harmonisation of fiscal legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Special scheme for small enterprises — Articles 282 to 292 — VAT exemption for small enterprises whose annual turnover is below the fixed threshold — Simultaneous supply of two items of immovable property in a single transaction — Annual turnover limit exceeded in view of the sale price of one of the two items of property — Obligation to pay tax on the total value of the transaction.#Case C-2

May 21, 2025 0 Comments

CELEX:62018CJ0348_SUM: Judgment of the Court (Seventh Chamber) of 27 June 2019.#Azienda Agricola Barausse Antonio e Gabriele - Società semplice v Agenzia per le Erogazioni in Agricoltura (AGEA).#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling — Additional levy in the milk and milk products sector — Regulation (EEC) No 3950/92 — Second subparagraph of Article 2(1) — Establishment of the producers’ contribution to the payment of the additional levy due — Reallocation of unused reference quantities — National measure reallocating unused quantities on the basis of objective priority criteria.#Case C-348/18.

May 21, 2025 0 Comments

CELEX:62018CJ0230_SUM: Judgment of the Court (Sixth Chamber) of 8 May 2019.#PI v Landespolizeidirektion Tirol.#Request for a preliminary ruling from the Landesverwaltungsgericht Tirol.#Reference for a preliminary ruling — Article 49 TFEU — Article 15(2) and Article 16 of the Charter of Fundamental Rights of the European Union — Freedom of establishment and freedom to provide services — Restriction — Decision to immediately close a commercial enterprise — No statement of reasons — Overriding reasons in the public interest –Prevention of criminal offences against persons engaged in prostitution — Protection of public health — Proportionality of the restriction on the freedom of establishment — Articles 47 and 48 of the Charter of Fundamental Rights — Effectiveness of judicial review — Rights

May 21, 2025 0 Comments

CELEX:62017CJ0396_SUM: Judgment of the Court (First Chamber) of 8 May 2019.#Martin Leitner v Landespolizeidirektion Tirol.#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling — Social policy — Prohibition of all discrimination on grounds of age — Directive 2000/78/EC — Exclusion of professional experience acquired before the age of 18 — New system of remuneration and advancement — Maintaining a difference in treatment — Right to an effective remedy — Article 47 of the Charter of Fundamental Rights of the European Union — Justifications.#Case C-396/17.

May 21, 2025 0 Comments

CELEX:62018CJ0253_SUM: Judgment of the Court (Tenth Chamber) of 8 May 2019.#Stadt Euskirchen v Rhenus Veniro GmbH & Co. KG.#Reference for a preliminary ruling – Transport – Public passenger transport services by rail and by road – Regulation (EC) No 1370/2007 – Article 5(1) and (2) – Direct award – Contracts for public passenger transport services by bus and by tram – Conditions – Directive 2014/24/EU – Article 12 – Directive 2014/25/EU – Article 28.#Case C-253/18.

May 21, 2025 0 Comments

CELEX:62018CJ0193_SUM: Judgment of the Court (Fourth Chamber) of 13 June 2019.#Google LLC v Bundesrepublik Deutschland.#Request for a preliminary ruling from the Oberverwaltungsgericht für das Land Nordrhein-Westfalen.#Reference for a preliminary ruling — Electronic communications networks and services — Directive 2002/21/EC — Article 2(c) — Concept of ‘electronic communications service’ — Conveyance of signals — Web-based email service — Gmail service.#Case C-193/18.

May 21, 2025 0 Comments

CELEX:62017CJ0624_SUM: Judgment of the Court (Second Chamber) of 4 July 2019.#Criminal proceedings against Tronex BV.#Request for a preliminary ruling from the Gerechtshof Den Haag.#Reference for a preliminary ruling — Environment — Waste — Shipments — Regulation (EC) No 1013/2006 — Article 2(1) — Directive 2008/98/EC — Article 3(1) — Concepts of ‘shipment of waste’ and ‘waste’ — Consignment of goods initially intended for retail sale, returned by consumers or become redundant in the seller’s product range.#Case C-624/17.

May 21, 2025 0 Comments

CELEX:62018CJ0138_SUM: Judgment of the Court (Sixth Chamber) of 16 May 2019.#Skatteministeriet v Estron A/S.#Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Hearing aid connectors — Parts and accessories — Combined Nomenclature — Subheadings 8544 42 90, 9021 40 00 and 9021 90 10.#Case C-138/18.

May 21, 2025 0 Comments

CELEX:62017CJ0658_SUM: Judgment of the Court (First Chamber) of 23 May 2019.#WB v Notariusz Przemysława Bac.#Request for a preliminary ruling from the Sąd Okręgowy w Gorzowie Wielkopolskim.#Reference for a preliminary ruling — Judicial cooperation in civil matters — Regulation (EU) No 650/2012 — Article 3(1)(g) and (i) — Definition of a ‘decision’ in a matter of succession — Definition of an ‘authentic instrument’ in a matter of succession — Legal classification of the national deed of certification of succession — Article 3(2) — Definition of a ‘court’ — Failure by the Member State to notify the European Commission of notaries as non-judicial authorities exercising judicial functions like courts.#Case C-658/17.

May 21, 2025 0 Comments

CELEX:62018CJ0294_SUM: Judgment of the Court (Tenth Chamber) of 2 May 2019.#Proceedings brought by Oulun Sähkönmyynti Oy.#Request for a preliminary ruling from the Markkinaoikeus.#Reference for a preliminary ruling — Energy efficiency — Directive 2012/27/EU — Article 11(1) — Cost of access to metering and billing information — Right of final customers to receive all their bills and billing information relating to their energy consumption free of charge — Electricity network charges — Discount on electricity network charges granted by an electricity retail sales company to customers who have chosen electronic billing.#Case C-294/18.

May 21, 2025 0 Comments
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