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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:62020CC0475:           Conclusions de l'avocat général M. A. Rantos, présentées le 7 avril 2022.###

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CELEX:62020CC0638: Opinion of Advocate General Medina delivered on 7 April 2022.###

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CELEX:62021CC0163:           Conclusions de l'avocat général M. M. Szpunar, présentées le 7 avril 2022.###

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CELEX:62020CC0331: Opinion of Advocate General Ćapeta delivered on 7 April 2022.###

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CELEX:62021CC0294:           Conclusions de l'avocat général M. M. Szpunar, présentées le 7 avril 2022.###

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CELEX:62020CC0696: Opinion of Advocate General Emiliou delivered on 7 April 2022.###

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CELEX:62020CC0616: Opinion of Advocate General Ćapeta delivered on 7 April 2022.###

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CELEX:62020CC0460: Opinion of Advocate General Pitruzzella delivered on 7 April 2022.###

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CELEX:62020CC0721:           Schlussanträge der Generalanwältin T. Ćapeta vom 7. April 2022.###

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CELEX:62021CC0019: Opinion of Advocate General Emiliou delivered on 7 April 2022.###

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CELEX:62020CJ0668: Judgment of the Court (Ninth Chamber) of 7 April 2022.#GmbH v Hauptzollamt.#Reference for a preliminary ruling – Common Customs Tariff – Combined Nomenclature – Classification of goods – Headings 1302, 3301 and 3302 – Extracted vanilla oleoresin – Excise duties – Directive 92/83/EEC – Exemptions – Article 27(1)(e) – Definition of ‘flavour’ – Directive 92/12/EEC – Excise Committee of the European Commission – Powers.#Case C-668/20.

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CELEX:62021CJ0150: Judgment of the Court (Seventh Chamber) of 7 April 2022.#Prokuratura Rejonowa Łódź-Bałuty v D. B.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Mutual recognition – Framework Decision 2005/214/JHA – Enforcement of financial penalties – Article 1(a)(ii) – Decision imposing a financial penalty issued by an administrative authority – Decision open to appeal to a public prosecutor, subject to instructions from the Minister for Justice – Subsequent appeal before a court having jurisdiction in particular in criminal matters.#Case C-150/21.

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CELEX:62020CJ0176:           Arrêt de la Cour (deuxième chambre) du 7 avril 2022.#SC Avio Lucos SRL contre Agenţia de Plăţi şi Intervenţie pentru Agricultură – Centrul judeţean Dolj et Agenţia de Plăţi şi Intervenţie pentru Agricultură (APIA) – Aparat Central.#Renvoi préjudiciel – Agriculture – Politique agricole commune – Régimes de soutien direct – Règles communes – Régime de paiement unique à la surface – Règlement (UE) no 1307/2013 – Article 4, paragraphe 1, sous a) et c), et paragraphe 2, sous b) – Réglementation nationale conditionnant le soutien direct à la détention par l’agriculteur de ses propres animaux – Article 9, paragraphe 1 – Notion d’“agriculteur actif” – Règlement (UE) no 1306/2013 – Article 60 – Clause de contournement – Notion de “conditions créées artificiellement”.#A

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CELEX:62020CJ0561: Judgment of the Court (Fourth Chamber) of 7 April 2022.#Q and Others v United Airlines, Inc.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Common rules on compensation and assistance to passengers in the event of denied boarding and of cancellation or long delay of flights – Connecting flight consisting of two legs – Significant delay to final destination caused in the second leg of that flight linking two airports in a third country – Validity of that regulation under international law.#Case C-561/20.

April 7, 2022 0 Comments

CELEX:62020CJ0645: Judgment of the Court (Fifth Chamber) of 7 April 2022.#V A and Z A v TP.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 650/2012 – Article 10 – Subsidiary jurisdiction in matters of succession – Deceased person habitually resident at the time of his or her death in a State that is not bound by Regulation (EU) No 650/2012 – Deceased person who is a national of a Member State and has assets in that Member State – Obligation for the court of that Member State seised to examine of its own motion the criteria as regards its subsidiary jurisdiction – Appointment of an administrator of the estate.#Case C-645/20.

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CELEX:62020CJ0385: Judgment of the Court (Fourth Chamber) of 7 April 2022.#EL and TP v Caixabank SA.#Reference for a preliminary ruling – Unfair terms in consumer contracts – Directive 93/13/EEC – Principle of effectiveness – Principle of equivalence – Judicial proceedings seeking a declaration that a contractual term is unfair – National court's power of review of its own motion – National proceedings for taxation of costs – Costs recoverable in respect of lawyers’ fees.#Case C-385/20.

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CELEX:62020CJ0228: Judgment of the Court (Second Chamber) of 7 April 2022.#I GmbH v Finanzamt H.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(b) – Exemptions for certain activities in the public interest – Exemption for hospital and medical care – Private hospital – Duly recognised establishment – Comparable social conditions.#Case C-228/20.

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CELEX:62021CJ0249: Judgment of the Court (Eighth Chamber) of 7 April 2022.#Fuhrmann-2-GmbH v B.#Reference for a preliminary ruling – Consumer protection – Directive 2011/83/EU – Article 8(2) – Distance contracts concluded by electronic means – Information requirements for the trader – Activation of a button or a similar function in order to place the order with an obligation to pay – Unambiguous formulation corresponding to the words ‘order with obligation to pay’ – Taking account only of the words on the button or similar function for the purposes of assessing the ‘corresponding’ nature of such a formulation.#Case C-249/21.

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CELEX:62021TJ0116_INF:           Arrêt du Tribunal (dixième chambre) du 2 février 2022.#Maternus GmbH contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Procédure de nullité – Marque de l’Union européenne verbale WILD – Motif absolu de refus – Caractère descriptif – Article 52, paragraphe 1, sous a), et article 7, paragraphe 1, sous c), du règlement (CE) no 207/2009 [devenus article 59, paragraphe 1, sous a), et article 7, paragraphe 1, sous c), du règlement (UE) 2017/1001].#Affaire T-116/21.

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CELEX:62020TJ0325_INF:           Arrêt du Tribunal (sixième chambre) du 26 janvier 2022.#Unger Marketing International LLC contre Office de l’Union européenne pour la propriété intellectuelle.#Dessin ou modèle communautaire – Procédure de nullité – Dessin représentant un purificateur d’eau – Motif de nullité – Non-respect des conditions de protection – Article 25, paragraphe 1, sous b), du règlement (CE) no 6/2002 – Caractéristiques de l’apparence d’un produit exclusivement imposées par la fonction technique de celui-ci – Article 8, paragraphe 1, du règlement no 6/2002 – Déclaration de nullité.#Affaire T-325/20.

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April 7, 2022 0 Comments
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