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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:62018CJ0361_SUM: Judgment of the Court (Sixth Chamber) of 6 June 2019.#Ágnes Weil v Géza Gulácsi.#Request for a preliminary ruling from the Szekszárdi Járásbíróság.#Reference for a preliminary ruling — Judicial cooperation in civil matters — Regulation (EU) No 1215/2012 — Article 66 — Temporal scope — Regulation (EC) No 44/2001 — Material scope — Civil and commercial matters — Article 1(1) and (2)(a) — Matters excluded — Rights in property arising out of a matrimonial relationship — Article 54 — Application for the certificate certifying that the judgment given by the court of origin is enforceable — Judgment given concerning a debt stemming from the settlement of rights in property arising out of an unregistered non-marital partnership.#Case C-361/18.

May 21, 2025 0 Comments

CELEX:62018CJ0317_SUM: Judgment of the Court (Eighth Chamber) of 13 June 2019.#Cátia Correia Moreira v Município de Portimão.#Request for a preliminary ruling from the Tribunal Judicial da Comarca de Faro.#Reference for a preliminary ruling — Directive 2001/23/EC — Transfers of undertakings — Safeguarding of employees’ rights — Concept of ‘worker’ — Substantial change in working conditions to the detriment of the employee.#Case C-317/18.

May 21, 2025 0 Comments

CELEX:62018CJ0354_SUM: Judgment of the Court (Eighth Chamber) of 29 July 2019.#Radu Lucian Rusu and Oana Maria Rusu v SC Blue Air - Airline Management Solutions SRL.#Reference for a preliminary ruling — Regulation (EC) No 261/2004 — Air transport — Denied boarding — Concepts of ‘compensation’ and ‘further compensation’ — Type of damage for which compensation is available — Material or non-material damage — Deduction — Further compensation — Assistance — Information provided to passengers.#Case C-354/18.

May 21, 2025 0 Comments

CELEX:62017CJ0568_SUM: Judgment of the Court (First Chamber) of 8 May 2019.#Staatssecretaris van Financiën v L.W. Geelen.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling — Value added tax (VAT) — Sixth Directive 77/388/EEC — Article 9(2)(c) and (e) — Directive 2006/112/EC — Article 52(a) — Article 56(1)(k) — Supply of services — Place of taxable transactions — Reference for tax purposes — Live interactive erotic webcam sessions — Entertainment activity — Definition — Place where the services are physically carried out.#Case C-568/17.

May 21, 2025 0 Comments

CELEX:62018CJ0305_SUM: Judgment of the Court (Sixth Chamber) of 8 May 2019.#Associazione "Verdi Ambiente e Società - Aps Onlus" (VAS) and “Movimento Legge Rifiuti Zero per l'Economia Circolare” Aps v Presidente del Consiglio dei Ministri and Others.#Request for a preliminary ruling from the Tribunale Amministrativo Regionale per il Lazio.#Reference for a preliminary ruling — Environment — Directive 2008/98/EC — Disposal or recovery of waste — Establishment of an integrated waste management system guaranteeing national self-sufficiency — Construction of incineration facilities or increase in capacity of existing facilities — Classification of incineration facilities as ‘strategic infrastructure and installations of major national importance’ — Compliance with the ‘waste hierarchy’ principle

May 21, 2025 0 Comments

CELEX:62018CJ0091_SUM: Judgment of the Court (Seventh Chamber) of 11 July 2019.#European Commission v Hellenic Republic.#Failure of a Member State to fulfil obligations — Excise duties on alcohol and alcoholic beverages — Article 110 TFEU — Directive 92/83/EEC — Directive 92/84/EEC — Regulation (EC) No 110/2008 — Application of a lower rate of duty to the manufacture of national products ‘tsipouro’ and ‘tsikoudia’.#Case C-91/18.

May 21, 2025 0 Comments

CELEX:62017CJ0494_SUM: Judgment of the Court (First Chamber) of 8 May 2019.#Ministero dell'Istruzione, dell'Università e della Ricerca - MIUR v Fabio Rossato and Conservatorio di Musica F.A. Bonporti.#Request for a preliminary ruling from the Corte di Appello di Trento.#Reference for a preliminary ruling — Social policy — Fixed-term work — Contracts concluded with a public sector employer — Measures to penalise misuse of fixed-term employment contracts — Conversion of the employment relationship into a relationship of indefinite duration — Limitation on the retroactive effect of the conversion –No financial remedies.#Case C-494/17.

May 21, 2025 0 Comments

CELEX:62018CJ0223_SUM: Judgment of the Court (Sixth Chamber) of 6 June 2019.#Deichmann SE v European Union Intellectual Property Office.#Appeal — EU trade mark — Regulation (EC) No 207/2009 — Revocation proceedings — Figurative mark representing a cross on the side of a sports shoe — Rejection of the application for revocation.#Case C-223/18 P.

May 21, 2025 0 Comments

CELEX:62017CJ0566_SUM: Judgment of the Court (Second Chamber) of 8 May 2019.#Związek Gmin Zagłębia Miedziowego w Polkowicach v Szef Krajowej Administracji Skarbowej.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 168(a) — Deduction of input tax — Principle of VAT neutrality — Taxable person carrying out both economic and non-economic activities — Goods and services acquired for the purpose of carrying out both transactions subject to VAT and transactions not subject to VAT — Lack of apportionment criteria in national legislation — Principle of fiscal legality.#Case C-566/17.

May 21, 2025 0 Comments

CELEX:62017CJ0723_SUM: Judgment of the Court (First Chamber) of 26 June 2019.#Lies Craeynest and Others v Brussels Hoofdstedelijk Gewest and Brussels Instituut voor Milieubeheer.#Request for a preliminary ruling from the Nederlandstalige rechtbank van eerste aanleg Brussel.#Reference for a preliminary ruling — Directive 2008/50/EC — Articles 6, 7, 13 and 23 — Annex III — Assessment of air quality — Criteria for determining whether the nitrogen dioxide limit values have been exceeded — Measurements using fixed sampling points — Choice of appropriate sites — Interpretation of the values measured at the sampling points — Obligations of the Member States — Judicial review — Intensity of the review — Power to issue directions.#Case C-723/17.

May 21, 2025 0 Comments

CELEX:62022TJ0641:           Urteil des Gerichts (Achte erweiterte Kammer) vom 6. November 2024.#Portigon AG gegen Einheitlicher Abwicklungsausschuss.#Wirtschafts- und Währungsunion – Bankenunion – Einheitlicher Abwicklungsmechanismus für Kreditinstitute und bestimmte Wertpapierfirmen (SRM) – Einheitlicher Abwicklungsfonds (SRF) – Beschluss des SRB über die Berechnung der für 2017 im Voraus erhobenen Beiträge – Begründungspflicht.#Rechtssache T-641/22.

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May 21, 2025 0 Comments

CELEX:62018CJ0243_SUM: Judgment of the Court (First Chamber) of 8 May 2019.#European Joint Undertaking for ITER and the Development of Fusion Energy v Yosu Galocha.#Appeal – Civil service – Officials – Competition – Judgment annulling a decision – Extent of the annulment – Weighing up of interests involved – Annulment of reserve lists – Annulment of the decisions to appoint successful candidates from those lists.#Case C-243/18 P.

May 21, 2025 0 Comments

CELEX:62018CJ0194_SUM: Judgment of the Court (Ninth Chamber) of 8 May 2019.#Jadran Dodič v Banka Koper and Alta Invest.#Request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije.#Reference for a preliminary ruling — Social policy — Transfers of undertakings — Directive 2001/23/EC — Article 1(1) — Scope — Criteria for assessment of the transfer — Transfer of clients — Transfer of all the financial services of a bank, excluding staff, to a stock brokering company.#Case C-194/18.

May 21, 2025 0 Comments

CELEX:62018CJ0127_SUM: Judgment of the Court (First Chamber) of 8 May 2019.#A-PACK CZ s.r.o. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Articles 90 and 273 — Total or partial non-payment, by the debtor, of a sum due to the taxable person in respect of a transaction subject to VAT — Taxable amount — Reduction — Principles of fiscal neutrality and proportionality.#Case C-127/18.

May 21, 2025 0 Comments

CELEX:62018CJ0226_SUM: Judgment of the Court (Fourth Chamber) of 22 May 2019.#Krohn & Schröder GmbH v Hauptzollamt Hamburg-Hafen.#Request for a preliminary ruling from the Finanzgericht Hamburg.#Reference for a preliminary ruling — Customs union — Regulation (EEC) No 2913/92 — Article 212a — Import procedures — Customs debt — Exemption — Dumping — Subsidies — Imports of crystalline silicon photovoltaic modules and key components (i.e. cells) originating in or consigned from the People’s Republic of China — Implementing Regulations (EU) No 1238/2013 and (EU) No 1239/2013 imposing an anti-dumping duty and a countervailing duty — Exemptions.#Case C-226/18.

May 21, 2025 0 Comments

CELEX:62018CJ0038_SUM: Judgment of the Court (First Chamber) of 29 July 2019.#Criminal procedure against Massimo Gambino and Shpetim Hyka.#Request for a preliminary ruling from the Tribunale di Bari.#Reference for a preliminary ruling — Judicial cooperation in criminal matters — Directive 2012/29/EU — Minimum standards on the rights, support and protection of victims of crime — Articles 16 and 18 — Examination of the victim by a criminal court of first instance — Alteration of the composition of the panel of judges — Fresh examination of the victim at the request of one of the parties to the proceedings — Charter of Fundamental Rights of the European Union — Articles 47 and 48 — Right to a fair trial and rights of the defence — Principle of immediacy — Scope — Victim’s right to protection

May 21, 2025 0 Comments

CELEX:62017CJ0644_SUM: Judgment of the Court (Fourth Chamber) of 3 July 2019.#Proceedings brought by Eurobolt BV.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling — Article 267 TFEU — Right to an effective remedy — Extent of review by national courts of an act of the European Union — Regulation (EC) No 1225/2009 — Article 15(2) — Communication to the Member States, no later than 10 working days before the meeting of the Advisory Committee, of all relevant information — Concept of ‘relevant information’ — Essential procedural requirement — Implementing Regulation (EU) No 723/2011 — Extension of the anti-dumping duty imposed on imports of certain iron or steel fasteners originating in China to imports consigned from Malaysia — Validity.#

May 21, 2025 0 Comments

CELEX:62017CJ0706_SUM: Judgment of the Court (Fourth Chamber) of 15 May 2019.#Achema AB and Others v Valstybinė kainų ir energetikos kontrolės komisija (VKEKK).#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling — State aid — Concept of ‘aid granted by a Member State or through State resources’ — Measures intended to compensate providers of public interest services in the electricity sector — Concept of aid ‘affecting trade between Member States’ and ‘distorting or threatening to distort competition’ — Concept of ‘selective advantage’ — Service of general economic interest — Offsetting of costs involved in the discharging of public service obligations.#Case C-706/17.

May 21, 2025 0 Comments

CELEX:62017CJ0341_SUM: Judgment of the Court (Eighth Chamber) of 15 May 2019.#Hellenic Republic v European Commission.#Appeal — Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF), European Agricultural Guarantee Fund (EAGF) and European Agricultural Fund for Rural Development (EAFRD) — Expenditure excluded from EU financing — Expenditure incurred by the Hellenic Republic — Regulation (EC) No 1782/2003 — Regulation (EC) No 796/2004 — Area-related aid scheme — Concept of ‘permanent pasture’ — Flat-rate financial corrections — Deduction of earlier correction.#Case C-341/17 P.

May 21, 2025 0 Comments

CELEX:62018CJ0249_SUM: Judgment of the Court (Eighth Chamber) of 10 July 2019.#Staatssecretaris van Financiën v CEVA Freight Holland BV.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Customs Code – Customs declaration – Incorrect combined nomenclature customs subheading stated – Notice of assessment – Article 78 of the Customs Code – Amendment of the declaration – Amendment of the transaction value – Article 221 of the Customs Code – Limitation period applicable to recovery of the customs debt – Interruption of the limitation period.#Case C-249/18.

May 21, 2025 0 Comments
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