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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:62020CA0452: Case C-452/20: Judgment of the Court (First Chamber) of 24 February 2022 (request for a preliminary ruling from the Consiglio di Stato — Italy) — PJ v Agenzia delle dogane e dei monopoli — Ufficio dei monopoli per la Toscana, Ministero dell’Economia e delle Finanze (Reference for a preliminary ruling — Approximation of laws — Directive 2014/40/EU — Article 23(3) — World Health Organisation Framework Convention on Tobacco Control — Prohibition on selling tobacco products to minors — Rules on penalties — Effective, proportionate and dissuasive penalties — Obligation on sellers of tobacco products to verify the buyer’s age when selling those products — Fine — Operation of a tobacconist’s shop — Suspension of trading licence for a period of 15 days — Principle of proportiona

April 19, 2022 0 Comments

CELEX:62020CA0451: Case C-451/20: Judgment of the Court (Fourth Chamber) of 24 February 2022 (request for a preliminary ruling from the Landesgericht Korneuburg — Austria) — Airhelp Limited v Austrian Airlines AG (Reference for a preliminary ruling — Air transport — Regulation (EC) No 261/2004 — Article 3(1) — Scope — Flight with connecting flight departing from and arriving in a third country — Single reservation through a Community air carrier — Stopover in the territory of a Member State — Article 5(1)(c)(iii) and Article 7 — Delayed alternative flight — Taking into account of the actual arrival time for the purposes of compensation)

April 19, 2022 0 Comments

CELEX:62020CA0389: Case C-389/20: Judgment of the Court (Third Chamber) of 24 February 2022 (request for a preliminary ruling from the Juzgado de lo Contencioso-Administrativo No 2 de Vigo — Spain) — CJ v Tesorería General de la Seguridad Social (TGSS) (Reference for a preliminary ruling — Equal treatment for men and women in matters of social security — Directive 79/7/EEC — Article 4(1) — Prohibition of any discrimination on grounds of sex — Domestic workers — Protection against unemployment — Exclusion — Particular disadvantage to female workers — Legitimate social policy objectives — Proportionality)

April 19, 2022 0 Comments

CELEX:62022TN0113: Case T-113/22: Action brought on 3 March 2022 — OK v EEAS

April 19, 2022 0 Comments

CELEX:62020CA0364: Case C-364/20 P: Judgment of the Court (Seventh Chamber) of 24 February 2022 — Ernests Bernis, Oļegs Fiļs, OF Holding SIA, Cassandra Holding Company SIA v Single Resolution Board, European Central Bank (Appeal — Economic and monetary union — Banking union — Recovery and resolution of credit institutions and investment firms — Single resolution mechanism for credit institutions and certain investment firms (SRM) — Regulation (EU) No 806/2014 — Article 18 — Resolution procedure — Declaration by the European Central Bank (ECB) that an entity is failing or is likely to fail — Decision of the Single Resolution Board (SRB) not to adopt a resolution scheme — Lack of public interest — Winding up in accordance with national law — Shareholders — Lack of direct concern — Inadmissib

April 19, 2022 0 Comments

CELEX:62022TN0107: Case T-107/22: Action brought on 28 February 2022 — Adega Ponte da Boga v EUIPO — Viñedos y Bodegas Dominio de Tares (P3 DOMINIO DE TARES)

April 19, 2022 0 Comments

CELEX:62020CA0300: Case C-300/20: Judgment of the Court (Grand Chamber) of 22 February 2022 (request for a preliminary ruling from the Bundesverwaltungsgericht — Germany) — Bund Naturschutz in Bayern eV v Landkreis Rosenheim (Reference for a preliminary ruling — Environment — Directive 2001/42/EC — Assessment of the effects of certain plans and programmes on the environment — Article 2(a) — Concept of ‘plans and programmes’ — Article 3(2)(a) — Measures prepared for certain sectors and setting a framework for future development consent of projects listed in Annexes I and II to Directive 2011/92/EU — Article 3(4) — Measures setting a framework for future development consent of projects — Landscape conservation regulation adopted by a local authority)

April 19, 2022 0 Comments

CELEX:62022TN0106: Case T-106/22: Action brought on 24 February 2022 — Foundation for the Protection of the Traditional Cheese of Cyprus named Halloumi v EUIPO — M. J. Dairies (BBQLOUMI)

April 19, 2022 0 Comments

CELEX:62020CA0290: Case C-290/20: Judgment of the Court (Third Chamber) of 24 February 2022 (request for a preliminary ruling from the Satversmes tiesa — Latvia) — ‘Latvijas Gāze’ AS (Reference for a preliminary ruling — Internal market in natural gas — Directive 2009/73/EC — Article 2(3) — Concept of ‘transmission’ — Article 23 — Decision-making powers regarding the connection of storage facilities, liquefied natural gas regasification facilities and industrial customers to the transmission system — Article 32(1) — Third-party access to the system — Possibility of direct connection of final customers to the natural gas transmission system)

April 19, 2022 0 Comments

CELEX:62022TN0102: Case T-102/22: Action brought on 22 February 2022 — Transgourmet Ibérica v EUIPO — Aldi (Gourmet)

April 19, 2022 0 Comments

CELEX:62020CA0283: Case C-283/20: Judgment of the Court (Fifth Chamber) of 24 February 2022 (request for a preliminary ruling from the Tribunal du travail francophone de Bruxelles — Belgium) — CO and Others v MJ, European Commission, European External Action Service (EEAS), Council of the European Union, Eulex Kosovo (Reference for a preliminary ruling — Common Foreign and Security Policy (CFSP) — European Union Rule of Law Mission in Kosovo (Eulex Kosovo) — Joint Action 2008/124/CFSP — Article 8(3) and (5), Article 9(3) and Article 10(3) — Status of employer of the mission staff — Article 16(5) — Subrogation)

April 19, 2022 0 Comments

CELEX:62020CA0262: Case C-262/20: Judgment of the Court (Second Chamber) of 24 February 2022 (request for a preliminary ruling from the Rayonen sad Lukovit — Bulgaria) — VB v Glavna direktsia ‘Pozharna bezopasnost i zashtita na naselenieto’ (Reference for a preliminary ruling — Social policy — Organisation of working time — Directive 2003/88/EC — Article 8 — Article 12(a) — Articles 20 and 31 of the Charter of Fundamental Rights of the European Union — Reduction of the normal length of night work in relation to day work — Public sector workers and private sector workers — Equal treatment)

April 19, 2022 0 Comments

CELEX:62022TN0101: Case T-101/22: Action brought on 21 February 2022 — OG and Others v Commission

April 19, 2022 0 Comments

CELEX:62020CA0257: Case C-257/20: Judgment of the Court (Fifth Chamber) of 24 February 2022 (request for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) — ‘Viva Telecom Bulgaria’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia (Reference for a preliminary ruling — Taxation — Withholding tax on notional interest on an interest-free loan granted to a resident subsidiary by a non-resident parent company — Directive 2003/49/EC — Payments of interest between associated companies of different Member States — Article 1(1) — Exemption from withholding tax — Article 4(1)(d) — Exclusion of certain payments — Directive 2011/96/EU — Corporation tax — Article 1(1)(b) — Distribution of profits by a resident subsidiary to its non-resident parent c

April 19, 2022 0 Comments

CELEX:62022TN0087: Case T-87/22: Action brought on 17 February 2022 — Hahn Rechtsanwälte v Commission

April 19, 2022 0 Comments

CELEX:62020CA0226: Case C-226/20 P: Judgment of the Court (Fourth Chamber) of 24 February 2022 — Eurofer, European Steel Association, AISBL v European Commission, HBIS Group Serbia Iron & Steel LLC Belgrade (Appeal — Dumping — Imports of hot-rolled flat products of iron, non-alloy or other alloy steel originating in Brazil, Iran, Russia, Serbia and Ukraine — Termination of the proceedings against imports originating in Serbia — Determination of injury — Cumulative assessment of the effects of imports from more than one third country — Regulation (EU) 2016/1036 — Article 3(4) — Termination of the proceedings without measures — Article 9(2) — ‘Negligible’ imports — De minimis threshold — European Commission’s discretion)

April 19, 2022 0 Comments

CELEX:62020CA0175: Case C-175/20: Judgment of the Court (Fifth Chamber) of 24 February 2022 (request for a preliminary ruling from the Administratīvā apgabaltiesa — Latvia) — ‘SS’ SIA v Valsts ieņēmumu dienests (Reference for a preliminary ruling — Protection of natural persons with regard to the processing of personal data — Regulation (EU) 2016/679 — Article 2 — Scope — Article 4 — Concept of ‘processing’ — Article 5 — Principles relating to processing — Purpose limitation — Data minimisation — Article 6 — Lawfulness of processing — Processing necessary for the performance of a task carried out in the public interest by the controller — Processing necessary for compliance with a legal obligation to which the controller is subject — Article 23 — Limitations — Processing of data for tax pu

April 19, 2022 0 Comments

CELEX:62020CA0160: Case C-160/20: Judgment of the Court (Grand Chamber) of 22 February 2022 (request for a preliminary ruling from the Rechtbank Rotterdam — Netherlands) — Stichting Rookpreventie Jeugd and Others v Staatssecretaris van Volksgezondheid, Welzijn en Sport (Reference for a preliminary ruling — Directive 2014/40/EU — Manufacture, presentation and sale of tobacco products — Products not complying with the maximum emission levels — Prohibition on placing on the market — Measurement method — Filter cigarettes with small ventilation holes — Measurement of the emissions on the basis of ISO standards — Standards not published in the Official Journal of the European Union — Compliance with the publication requirements laid down in Article 297(1) TFEU read in the light of the principle

April 19, 2022 0 Comments

CELEX:62022TN0086: Case T-86/22: Action brought on 15 February 2022 — Associazione ‘Terra Mia Amici No Tap’ v EIB

April 19, 2022 0 Comments

CELEX:62020CA0582: Case C-582/20: Judgment of the Court (Fifth Chamber) of 24 February 2022 (request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie — Romania) — SC Cridar Cons SRL v Administraţia Judeţeană a Finanţelor Publice Cluj, Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca (Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Articles 167 and 168 — Right to deduction — Refusal — Tax evasion — Evaluation of evidence — Suspension of examination of an administrative complaint relating to a notice of assessment refusing a right to deduction, pending the outcome of criminal proceedings — Procedural autonomy of the Member States — Principle of fiscal neutrality — Right to good administration — Article 47 of the

April 19, 2022 0 Comments
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