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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:62020CA0395: Case C-395/20: Judgment of the Court (First Chamber) of 21 December 2021 (request for a preliminary ruling from the Landgericht Düsseldorf — Germany) — EP, GM v Corendon Airlines Turistik Hava Taşımacılık A.Ş. (Reference for a preliminary ruling — Air transport — Regulation (EC) No 261/2004 — Common rules on compensation and assistance to passengers in the event of cancellation or long delay of flights — Article 2(l) — Article 5(1) — Change in the departure time of a flight — Departure postponed by approximately three hours — Passengers notified nine days before departure — Concepts of ‘cancellation’ and ‘delay’)

February 21, 2022 0 Comments

CELEX:62020CA0394: Case C-394/20: Judgment of the Court (Fifth Chamber) of 21 December 2021 (request for a preliminary ruling from the Finanzgericht Düsseldorf — Germany) — XY v Finanzamt V (Reference for a preliminary ruling — Free movement of capital — Articles 63 and 65 TFEU — National legislation on inheritance tax — Immovable property situated in a Member State — Limited tax liability — Different treatment of residents and non-residents — Right to an allowance on the taxable value — Proportionate reduction in the case of limited tax liability — Liabilities under reserved portions — No deduction in the case of limited tax liability)

February 21, 2022 0 Comments

CELEX:62020CA0274: Case C-274/20: Judgment of the Court (Sixth Chamber) of 16 December 2021 (request for a preliminary ruling from the Giudice di pace di Massa — Italy) — GN, WX v Prefettura di Massa Carrara — Ufficio Territoriale del Governo di Massa Carrara (Reference for a preliminary ruling — Article 63 TFEU — Free movement of capital — Road traffic — Registration and taxation of motor vehicles — Driver residing in a Member State — Vehicle registered in another Member State — Vehicle provided free of charge for a short period — National legislation prohibiting persons who have resided in Italy for more than 60 days from driving in that Member State a vehicle registered in another country)

February 21, 2022 0 Comments

CELEX:62020CA0263: Case C-263/20: Judgment of the Court (First Chamber) of 21 December 2021 (request for a preliminary ruling from the Landesgericht Korneuburg — Austria) — Airhelp Limited v Laudamotion GmbH (Reference for a preliminary ruling — Air transport — Regulation (EC) No 261/2004 — Common rules on compensation and assistance to passengers in the event of cancellation or long delay of flights — Article 2(l) — Article 5(1)(c) — Flight booked through an online platform — Flight departure time brought forward by the operating air carrier — Classification — Receipt of notification of the flight being brought forward sent to an electronic address not belonging to the passengers concerned — Directive 2000/31/EC — Electronic commerce — Article 11 — Presumption of receipt — Scope of the op

February 21, 2022 0 Comments

CELEX:62020CA0251: Case C-251/20: Judgment of the Court (Grand Chamber) of 21 December 2021 (request for a preliminary ruling from the Cour de cassation — France) — Gtflix Tv v DR (Reference for a preliminary ruling — Judicial cooperation in civil matters — Jurisdiction and the enforcement of judgments in civil and commercial matters — Regulation (EU) No 1215/2012 — Article 7(2) — Special jurisdiction in matters relating to tort, delict or quasi-delict — Publication on the internet of allegedly disparaging comments concerning a person — Place where the harmful event occurred — Courts of each Member State in which content placed online is or has been accessible)

February 21, 2022 0 Comments

CELEX:62020CA0243: Case C-243/20: Judgment of the Court (Sixth Chamber) of 21 December 2021 (request for a preliminary ruling from the Polymeles Protodikeio Athinon — Greece) — DP, SG v Trapeza Peiraios AE (Reference for a preliminary ruling — Consumer protection — Directive 93/13/EEC — Unfair terms — Article 1(2) — Contractual terms which reflect mandatory statutory or regulatory provisions — Exclusion from the scope of that directive — Loan repayable in a foreign currency — Term which reflects a national provision of non-mandatory law — Relevance of the failure to transpose Article 1(2) — Article 3(1) and Article 4(1) — Review of the unfairness of a term — Article 8 — Adoption or retention of provisions which ensure a higher level of protection for consumers — Interaction between those v

February 21, 2022 0 Comments

CELEX:62020CA0225: Case C-225/20: Judgment of the Court (Sixth Chamber) of 16 December 2021 (request for a preliminary ruling from the Curtea de Apel Constanţa — Romania) — Euro Delta Danube SRL v Agenţia de Plăţi şi Intervenţie pentru Agricultură — Centrul Judeţean Tulcea (Reference for a preliminary ruling — Agriculture — Common agricultural policy — Delegated Regulation (EU) No 640/2014 — Area-related aid scheme — Single area payment — Eligibility criteria — Concession agreement for agricultural land — Change of use of that land without the agreement of the grantor — Agricultural use of areas intended for aquaculture use — Difference between the area declared and the area determined — Over-declaration — Administrative penalties)

February 21, 2022 0 Comments

CELEX:62020CA0203: Case C-203/20: Judgment of the Court (Third Chamber) of 16 December 2021 (request for a preliminary ruling from the Okresný súd Bratislava III — Slovakia) — Criminal proceedings against AB and Others (Reference for a preliminary ruling — Judicial cooperation in criminal matters — European arrest warrant — Charter of Fundamental Rights of the European Union — Scope — Article 51 — Implementation of EU law — Framework Decision 2002/584/JHA — Jurisdiction of the Court — Reference made before the issue of a European arrest warrant — Admissibility — Principle ne bis in idem — Article 50 — Concepts of ‘acquittal’ and ‘conviction’ — Amnesty in the issuing Member State — Final decision discontinuing a criminal prosecution — Revocation of the amnesty — Setting-aside of the decisio

February 21, 2022 0 Comments

CELEX:62020CA0146: Joined Cases C-146/20, C-188/20, C-196/20 and C-270/20: Judgment of the Court (First Chamber) of 21 December 2021 (requests for a preliminary ruling from the Landgericht Düsseldorf, Landesgericht Korneuburg — Germany, Austria) — AD, BE, CF v Corendon Airlines (C-146/20), JG, LH, MI, NJ v OP, acting as liquidator of Azurair GmbH (C-188/20), Eurowings GmbH v flightright GmbH (C-196/20), AG, MG, HG v Austrian Airlines AG (C-270/20) (References for a preliminary ruling — Air transport — Regulation (EC) No 261/2004 — Common rules on compensation and assistance to passengers in the event of cancellation or long delay of flights — Articles 2 and 3 — Concepts of ‘operating air carrier’, ‘confirmed reservation’ and ‘scheduled time of arrival’ — Articles 5, 7 and 8 — Flight depart

February 21, 2022 0 Comments

CELEX:62020CA0124: Case C-124/20: Judgment of the Court (Grand Chamber) of 21 December 2021 (request for a preliminary ruling from the Hanseatisches Oberlandesgericht Hamburg — Germany) — Bank Melli Iran v Telekom Deutschland GmbH (Reference for a preliminary ruling — Commercial policy — Regulation (EC) No 2271/96 — Protection against the effects of the extraterritorial application of legislation adopted by a third country — Restrictive measures taken by the United States of America against Iran — Secondary sanctions adopted by that third country preventing persons from engaging, outside its territory, in commercial relationships with certain Iranian undertakings — Prohibition on complying with such a law — Exercise of the right of ordinary termination)

February 21, 2022 0 Comments

CELEX:62019CA0934: Case C-934/19 P: Judgment of the Court (Third Chamber) of 21 December 2021 — Algebris (UK) Ltd, Anchorage Capital Group LLC v Single Resolution Board (SRB) (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) — Single Resolution Board (SRB) — Resolution procedure applicable where an entity is failing or is likely to fail — Adoption of a resolution scheme in respect of Banco Popular Español SA — Sale of business tool — Write-down and conversion of capital instruments — Regulation (EU) No 806/2014 — Article 20 — Concept of ‘definitive valuation’ — Consequences — Refusal or failure to proceed with an ex post definiti

February 21, 2022 0 Comments

CELEX:62019CA0876: Case C-876/19 P: Judgment of the Court (Ninth Chamber) of 21 December 2021 — PlasticsEurope AISBL v European Chemicals Agency, French Republic, ClientEarth (Appeal — Establishment of a list of substances subject to authorisation — List of substances identified with a view to their eventual inclusion in Annex XIV to Regulation (EC) No 1907/2006 — Updating of the entry of the substance bisphenol A as a substance of very high concern)

February 21, 2022 0 Comments

CELEX:62019CA0874: Case C-874/19 P: Judgment of the Court (Third Chamber) of 21 December 2021 — Aeris Invest Sàrl v Single Resolution Board (SRB) (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) — Single Resolution Board (SRB) — Resolution procedure applicable where an entity is failing or is likely to fail — Adoption of a resolution scheme in respect of Banco Popular Español SA — Sale of business tool — Write-down and conversion of capital instruments — Regulation (EU) No 806/2014 — Article 20 — Concept of ‘definitive valuation’ — Consequences — Refusal or failure to proceed with an ex post definitive valuation — Remedies — Act

February 21, 2022 0 Comments

CELEX:62019CA0724: Case C-724/19: Judgment of the Court (Fourth Chamber) of 16 December 2021 (request for a preliminary ruling from the Spetsializiran nakazatelen sad — Bulgaria) — Criminal proceedings against HP (Reference for a preliminary ruling — Judicial cooperation in criminal matters — European Investigation Order (EIO) — Directive 2014/41/EU — Article 2(c)(i) — Concept of ‘issuing authority’ — Article 6 — Conditions for issuing an EIO — Article 9(1) and (3) — Recognition of an EIO — EIO seeking to obtain traffic and location data associated with telecommunications, issued by a public prosecutor designated as ‘issuing authority’ by the national measure transposing Directive 2014/41 — Exclusive competence of the judge, in a similar domestic case, to order the investigative measure in

February 21, 2022 0 Comments

CELEX:62019CA0478: Joined Cases C-478/19 and C-479/19: Judgment of the Court (Second Chamber) of 16 December 2021 (requests for a preliminary ruling from the Corte suprema di cassazione — Italy) — UBS Real Estate Kapitalanlagegesellschaft mbH v Agenzia delle Entrate (Reference for a preliminary ruling — Free movement of capital — Closed-ended mutual investment funds — Open-ended mutual investment funds — Investments in real estate — Mortgage registration tax and land registry fees — Tax advantage granted only to closed-ended real estate investment funds — Difference in treatment — Comparability of situations — Objective criteria of differentiation)

February 21, 2022 0 Comments

CELEX:62019CA0357: Joined Cases C-357/19, C-379/19, C-547/19, C-811/19 and C-840/19: Judgment of the Court (Grand Chamber) of 21 December 2021 (requests for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie, Tribunalul Bihor — Romania) — Criminal proceedings against PM (C-357/19), RO (C-357/19), SP (C-357/19), TQ (C-357/19), KI (C-379/19), LJ (C-379/19), JH (C-379/19), IG (C-379/19), FQ (C-811/19), GP (C-811/19), HO (C-811/19), IN (C-811/19), NC (C-840/19) (Reference for a preliminary ruling — Decision 2006/928/EC — Mechanism for cooperation and verification of progress in Romania to address specific benchmarks in the areas of judicial reform and the fight against corruption — Legal nature and effects — Binding on Romania — Rule of law — Judicial independence — Second subpa

February 21, 2022 0 Comments

CELEX:62019TA0565: Case T-565/19: Judgment of the General Court of 15 December 2021 — Oltchim v Commission (State aid — Measures taken by Romania to support a petrochemical company — Non-enforcement, accumulation and cancellation of public claims — Action for annulment — Period within which proceedings must be brought — Point from which time starts to run — Article 24(1) of Regulation (EU) 2015/1589 — Interest in bringing proceedings — Existence of one or more measures — State resources — Imputability to the State — Applicability of the private creditor test — Application of the private creditor test — Obligation to state reasons)

February 21, 2022 0 Comments

CELEX:62021CB0489: Case C-489/21: Order of the President of the Court of 12 November 2021 (request for a preliminary ruling from the Sofiyski rayonen sad — Bulgaria) — Banka DSK EAD v M. V.

February 21, 2022 0 Comments

CELEX:62021CB0456: Case C-456/21: Order of the President of the Court of 26 October 2021 (request for a preliminary ruling from the Rechtbank Den Haag, zittingsplaats 's-Hertogenbosch — Netherlands) — E, F v Staatssecretaris van Justitie en Veiligheid

February 21, 2022 0 Comments

CELEX:62021CB0334: Case C-334/21: Order of the President of the Court of 9 November 2021 — (request for a preliminary ruling from the Tribunale di Rieti — Italy) — Criminal proceedings against G.B., R.H., interested party: Procura della Repubblica di Rieti

February 21, 2022 0 Comments
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