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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.


 

Zavezujoča informacija

March 20, 2025 0 Comments

CELEX:32023R2405R(03)

The corrigendum does not concern the English version.
March 20, 2025 0 Comments

CELEX:32025D0394R(02): Corrigendum to Council Decision (CFSP) 2025/394 of 24 February 2025 amending Decision 2014/512/CFSP concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine (OJ L, 2025/394, 24.2.2025)

March 20, 2025 0 Comments

CELEX:32014L0107R(06)

The corrigendum does not concern the English version.
March 20, 2025 0 Comments

CELEX:32025R0395R(02): Corrigendum to Council Regulation (EU) 2025/395 of 24 February 2025 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine (OJ L, 2025/395, 24.2.2025)

March 20, 2025 0 Comments

CELEX:32024R1624R(01)

The corrigendum does not concern the English version.
March 20, 2025 0 Comments

CELEX:62022CJ0055_SUM: Judgment of the Court (Sixth Chamber) of 14 September 2023.#NK v Bezirkshauptmannschaft Feldkirch.#Request for a preliminary ruling from the Landesverwaltungsgericht Vorarlberg.#Reference for a preliminary ruling – Article 50 of the Charter of Fundamental Rights of the European Union – Principle ne bis in idem – Final termination of a first set of proceedings brought for an infringement of a provision of national legislation on games of chance – Administrative penalty of a criminal nature imposed for the same acts for an infringement of a different provision of that legislation – First set of proceedings terminated on account of an incorrect legal classification of the offence committed.#Case C-55/22.

March 19, 2025 0 Comments

CELEX:62022CJ0113_SUM: Judgment of the Court (Second Chamber) of 14 September 2023.#DX v Instituto Nacional de la Seguridad Social (INSS) and Tesorería General de la Seguridad Social.#Reference for a preliminary ruling – Social policy – Directive 79/7/EEC – Equal treatment for men and women in matters of social security – Article 6 – National legislation providing for the right to a pension supplement only for women – Preliminary ruling from the Court from which it may be held that that legislation constitutes direct discrimination on grounds of sex – Administrative practice of continuing to apply that legislation despite that ruling – Separate discrimination – Pecuniary damages – Reimbursement of expenditure relating to costs and lawyers’ fees.#Case C-113/22.

March 19, 2025 0 Comments

CELEX:62022CJ0151_SUM: Judgment of the Court (Third Chamber) of 21 September 2023.#S and Others v United Nations High Commissioner for Refugees (UNHCR).#Reference for a preliminary ruling – Area of freedom, security and justice – Common asylum policy – Eligibility for refugee status – Directive 2011/95/EU – Article 10(1)(e) and (2) – Reasons for persecution – ‘Political opinion’ – Concept – Political opinions developed in the host Member State – Article 4 – Assessment of the well-founded fear of persecution on account of those political opinions.#Case C-151/22.

March 19, 2025 0 Comments

CELEX:62022CJ0139_SUM: Judgment of the Court (Ninth Chamber) of 21 September 2023.#AM and PM v mBank S.A.#Reference for a preliminary ruling – Directive 93/13/EEC – Unfair terms in consumer contracts – Mortgage loan contract index-linked to a foreign currency – Criteria for assessment of whether a conversion clause is unfair – National register of standard business terms which are held to be unlawful – Duty to provide information.#Case C-139/22.

March 19, 2025 0 Comments

CELEX:62022CJ0021_SUM: Judgment of the Court (Third Chamber) of 12 October 2023.#OP v Notariusz Justyna Gawlica.#Reference for a preliminary ruling – Judicial cooperation in civil matters – National law applicable in matters of succession – Regulation (EU) No 650/2012 – Article 22 – Choice-of-law clause – Scope ratione personae – Third-country national – Article 75 – Relationship with existing international conventions – Bilateral agreement between the Republic of Poland and Ukraine.#Case C-21/22.

March 19, 2025 0 Comments

CELEX:62022CJ0083_SUM: Judgment of the Court (Second Chamber) of 14 September 2023.#RTG v Tuk Tuk Travel SL.#Reference for a preliminary ruling – Directive (EU) 2015/2302 – Article 5 – Package travel and linked travel arrangements – Termination of a package travel contract – Unavoidable and extraordinary circumstances – COVID-19 pandemic – Right to terminate the contract – Request for full refund – Information obligation on the travel organiser – Article 12 – Application in national law of the principles of the delimitation of the subject matter of an action by the parties and of the correlation between the claims put forward in the action and the rulings contained in the operative part – Effective protection of the consumer – Examination of its own motion by the national court – Condition

March 19, 2025 0 Comments

CELEX:62021CJ0831_SUM: Judgment of the Court (Second Chamber) of 21 September 2023.#Fachverband Spielhallen eV and LM v European Commission.#Appeal – State aid – Article 107(1) TFEU – Concept of ‘aid’ – Condition relating to selective advantage – Tax treatment of operators of public casinos in Germany – Levy on the profits – Partial deductibility of the amounts paid in respect of that levy from the tax base for income or corporation tax and trade tax – Decision of the European Commission – Rejection of a complaint at the end of the preliminary examination stage on the ground that that deductibility does not constitute State aid – Separate finding of no economic advantage and no selectivity – Action before the General Court of the European Union limited to the finding of no selectivity – Ac

March 19, 2025 0 Comments

CELEX:62021CJ0820_SUM: Judgment of the Court (Fourth Chamber) of 14 September 2023.#'Vinal' AD v Direktor na Agentsia 'Mitnitsi'.#Reference for a preliminary ruling – Excise duty – Directive 2008/118/EC – Article 16 – Tax warehouse arrangements – Conditions for the grant of an authorisation for the opening and operation of a tax warehouse by an authorised warehousekeeper – Failure to satisfy those conditions – Final withdrawal of the authorisation, together with the imposition of a financial penalty – Article 50 of the Charter of Fundamental Rights of the European Union – Ne bis in idem principle – Proportionality.#Case C-820/21.

March 19, 2025 0 Comments

CELEX:62022CJ0418_SUM: Judgment of the Court (Ninth Chamber) of 17 May 2023.#SA Cezam v État belge.#Request for a preliminary ruling from the Tribunal de première instance du Luxembourg.#Reference for a preliminary ruling – Directive 2006/112/EC – Value added tax (VAT) – Obligations to declare and pay VAT – Article 273 – Penalties laid down for the failure of a taxable person to comply with the obligations – Principles of proportionality and neutrality of VAT – Right to deduct VAT – Compatibility of penalties.#Case C-418/22.

March 19, 2025 0 Comments

CELEX:62022CJ0101_SUM: Judgment of the Court (Eighth Chamber) of 11 May 2023.#European Commission v Sopra Steria Benelux and Unisys Belgium.#Appeal – Rules of Procedure of the Court of Justice – Article 169 – Appeal against the operative part of the decision of the General Court – Public service contracts – Tendering procedure – Regulation (EU, Euratom) 2018/1046 – Article 170(3) – Paragraph 23 of Annex I – Unsuccessful tenderer bringing to the European Commission’s attention evidence of the abnormally low nature of the successful tender – Scope of the contracting authority’s obligation to state reasons.#Case C-101/22 P.

March 19, 2025 0 Comments

CELEX:62021CJ0620_SUM: Judgment of the Court (Seventh Chamber) of 11 May 2023.#MOMTRADE RUSE LTD v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(g) – Exemption for the supply of services closely linked to welfare and social security work, by bodies recognised by the Member State concerned as being devoted to social wellbeing – Supply of services provided to a non-taxable person in a Member State other than that in which the supplier is established – Assessment of the nature of the services and the condition of being a body recognised as being devoted to social wellbeing – Determinat

March 19, 2025 0 Comments

CELEX:62022CJ0365_SUM: Judgment of the Court (Eighth Chamber) of 17 May 2023.#IT v État belge.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Margin scheme – Article 311 – Concept of ‘second-hand goods’ – End-of-life vehicles sold for parts.#Case C-365/22.

March 19, 2025 0 Comments

CELEX:62022CJ0099_SUM: Judgment of the Court (Tenth Chamber) of 4 May 2023.#Kapniki A. Michailidis AE v Organismos Pliromon kai Elenchou Koinotikon Enischiseon Prosanatolismou kai Engyiseon (OPEKEPE) and Ypourgos Agrotikis Anaptyxis kai Trofimon.#Request for a preliminary ruling from the Symvoulio tis Epikrateias.#Reference for a preliminary ruling – Agriculture – Regulation (EEC) No 2062/92 – Article 3(3) – Validity – Common organisation of the markets – Raw tobacco – Premiums granted to purchasers of leaf tobacco – Reduction of those premiums according to the quantity of tobacco of low class, category or quality purchased – Principles of non-retroactivity and of the protection of legitimate expectations.#Case C-99/22.

March 19, 2025 0 Comments

CELEX:62022CJ0264_SUM: Judgment of the Court (Ninth Chamber) of 17 May 2023.#Fonds de Garantie des Victimes des Actes de Terrorisme et d’Autres Infractions (FGTI) v Victoria Seguros SA.#Request for a preliminary ruling from the Tribunal da Relação de Lisboa.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Law applicable to non-contractual obligations – Regulation (EC) No 864/2007 – Article 4(1) – Article 15(h) – Article 19 – Accident caused by a boat in a Member State – Compensation for the victim of that accident – Subrogation in accordance with the law of another Member State – Reimbursement requested by the third-person subrogee – Applicable law – Limitation.#Case C-264/22.

March 19, 2025 0 Comments
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