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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:62022TJ0367_INF: Judgment of the General Court (Tenth Chamber) of 25 September 2024.#PT v European Commission.#Case T-367/22.

February 27, 2025 0 Comments

CELEX:62022CJ0639_SUM: Judgment of the Court (Fourth Chamber) of 5 September 2024.#X and Others v Inspecteur van de Belastingdienst Utrecht and Others.#Requests for a preliminary ruling from the Rechtbank Gelderland.#References for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 135(1)(g) – Management of special investment funds – Definition – Pension funds – Comparability with an undertaking for collective investment in transferable securities (UCITS) – Investment risk borne by the members – Scope – Need for comparison with a pension fund regarded by the Member State concerned as a special investment fund.#Joined Cases C-639/22 to C-644/22.

February 27, 2025 0 Comments

CELEX:62021TJ0446_INF: Judgment of the General Court (Third Chamber, Extended Composition) of 25 September 2024.#Commission de régulation de l’énergie (CRE) v European Union Agency for the Cooperation of Energy Regulators.#Energy – Internal market for electricity – Capacity calculation region – Core region – Adoption by ACER of the methodology for cost sharing of redispatching and countertrading – Determination of the threshold for legitimate loop flows – Article 16(13) of Regulation (EU) 2019/943.#Case T-446/21.

February 27, 2025 0 Comments

CELEX:62023CJ0083_SUM: Judgment of the Court (Seventh Chamber) of 5 September 2024.#H GmbH v Finanzamt M.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – VAT unduly invoiced and paid – Correction of the invoice – Liquidation of the supplier – Refund to the supplier of the VAT – Refusal of the tax authority to refund the VAT directly to the purchaser – Priority for the right to a VAT refund – Risk of a double refund of the VAT – Risk of loss of tax revenue.#Case C-83/23.

February 27, 2025 0 Comments

CELEX:62022TJ0537_INF: Judgment of the General Court (Third Chamber) of 24 January 2024.#Delta-Sport Handelskontor GmbH v European Union Intellectual Property Office.#Case T-537/22.

February 27, 2025 0 Comments

CELEX:62022CJ0709_SUM: Judgment of the Court (Seventh Chamber) of 12 September 2024.#Syndyk Masy Upadłości A v Dyrektor Izby Administracji Skarbowej we Wrocławiu.#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 – Articles 273 and 395 – Implementing Decision (EU) 2019/310 – Fight against VAT fraud – Split payment mechanism – VAT account of an insolvent taxable person – Transfer at the request of the insolvency administrator of funds deposited on the VAT account.#Case C-709/22.

February 27, 2025 0 Comments

CELEX:62023TO0529(01)_INF: Order of the President of the General Court of 5 March 2024.#YU v European Commission.#Case T-529/23 R.

February 27, 2025 0 Comments

CELEX:62023CO0103_INF: Order of the Court (Tenth Chamber) of 3 June 2024.#Trasta Komercbanka AS v European Central Bank (ECB).#Appeal – Article 181 of the Rules of Procedure of the Court of Justice – Article 19 of the Statute of the Court of Justice of the European Union – Representation of the parties – No independent representative – Manifest inadmissibility.#Case C-103/23 P.

February 27, 2025 0 Comments

CELEX:62019TO0283_INF: Order of the General Court (Third Chamber, Extended Composition) of 14 March 2024.#Federal Republic of Germany v European Union Agency for the Cooperation of Energy Regulators.#Case T-283/19.

February 27, 2025 0 Comments

CELEX:62023CJ0184_SUM: Judgment of the Court (Fourth Chamber) of 11 July 2024.#Finanzamt T v S.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Article 2(1) – Article 4(4), second subparagraph – Taxable persons – Option for Member States to treat as a single taxable person, known as a ‘VAT group’, persons who, while legally independent, are closely bound to one another by financial, economic and organisational links – Services provided within the VAT group – Taxation of such services – Recipient of the services not entitled to deduct VAT – Risk of tax losses.#Case C-184/23.

February 27, 2025 0 Comments

CELEX:62021CJ0806_SUM: Judgment of the Court (Seventh Chamber) of 2 February 2023.#Criminal proceedings against TF.#Reference for a preliminary ruling – Drug precursors – Framework Decision 2004/757/JHA – Article 2(1)(d) – Person involved in the transport and distribution of precursors used for the illicit production or manufacture of drugs – Regulation (EC) No 273/2004 – Scheduled substances – Article 2 – Concept of ‘operator’ – Article 8(1) – Circumstances suggesting that scheduled substances might be diverted for the illicit manufacture of narcotic drugs or psychotropic substances – Obligation to notify those circumstances – Concept of ‘circumstance’ – Scope.#Case C-806/21.

February 27, 2025 0 Comments

CELEX:62023CO0312_INF: Order of the Court (Sixth Chamber) of 27 May 2024.#Addiko Bank d.d. v Agencija za zaštitu osobnih podataka.#Request for a preliminary ruling from the Upravni sud u Zagrebu.#Case C-312/23.

February 27, 2025 0 Comments

CELEX:62023CJ0063_SUM: Judgment of the Court (Fifth Chamber) of 12 September 2024.#Sagrario and Others v Subdelegación del Gobierno en Barcelona.#Request for a preliminary ruling from the Juzgado Contencioso-Administrativo de Barcelona.#Reference for a preliminary ruling – Area of freedom, security and justice – Immigration policy – Right to family reunification – Directive 2003/86/EC – Article 16(3) – Refusal to renew the residence permit of the sponsor – Consequences – Refusal to renew the residence permit of the sponsor’s family members – Reason beyond their control – Presence of minor children – Article 15(3) – Conditions for granting an autonomous residence permit – Concept of ‘particularly difficult circumstances’ – Scope – Article 17 – Case-by-case examination – Right to be heard.#C

February 27, 2025 0 Comments

CELEX:62022TJ0788_INF: Judgment of the General Court (Tenth Chamber) of 25 September 2024.#PT v European Commission.#Case T-788/22.

February 27, 2025 0 Comments

CELEX:62021CJ0635_SUM: Judgment of the Court (Eighth Chamber) of 9 February 2023.#LB GmbH. v Hauptzollamt D.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Tariff classification – Heading 9401 – Scope – Air sofas (‘air loungers’).#Case C-635/21.

February 27, 2025 0 Comments

CELEX:62023TO1097(03)_INF: Order of the Vice-President of the General Court of 26 July 2024.#Vivendi SE v European Commission.#Case T-1097/23 R-RENV INTP.

February 27, 2025 0 Comments

CELEX:62023TO1120_INF: Order of the General Court (Fifth Chamber) of 18 September 2024.#Union internationale des chemins de fer (UIC) v European Commission.#Case T-1120/23.

February 27, 2025 0 Comments

CELEX:62020TJ0089_INF: Judgment of the General Court (Ninth Chamber) of 19 June 2024.#PV v European Commission.#Case T-89/20.

February 27, 2025 0 Comments

CELEX:62023CJ0265_SUM: Judgment of the Court (Sixth Chamber) of 11 July 2024.#Criminal proceedings against DM and Others.#Request for a preliminary ruling from the Okrazhen sad - Sliven.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Fight against organised crime – Framework Decision 2008/841/JHA – Right to an effective remedy and to a fair trial – Articles 47 and 52 of the Charter of Fundamental Rights of the European Union – Second subparagraph of Article 19(1) TEU – Excessive length of the pre-trial stage of the criminal proceedings – Substantive infringements of procedural rules, but which are capable of being remedied, affecting the indictment – Right of the accused person to have the criminal proceedings against him or her brought to an end.#Case C-26

February 27, 2025 0 Comments

CELEX:62024CC0134: Opinion of Advocate General Norkus delivered on 27 February 2025.###

February 27, 2025 0 Comments
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