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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.


 

VSRS Sklep X DoR 155/2024-5

V obravnavanem primeru je predlagatelj Vrhovnemu sodišču predlagal dopustitev revizije zoper sodbo, s katero je Upravno sodišče ugodilo njegovi tožbi, izpodbijano odločbo odpravilo in zadevo vrnilo davčnemu organu tožene stranke v ponovni postopek. Ker je učinek takšne odločitve, da izpodbijane odločbe Finančne uprave Republike Slovenije, za katero je predlagatelj v upravnem sporu zatrjeval, da posega v njegove pravice, ni več (peti odstavek 64. člena Zakona o upravnem sporu (ZUS-1)), si predlagatelj z revizijo ne more izboljšati svojega trenutnega pravnega položaja.
February 21, 2025 0 Comments

VSRS Sklep X DoR 125/2024-5

Revizija se dopusti glede vprašanja: Ali mora biti v primerih, ko je predmet davčne obravnave več pravnih poslov oz. umetna shema, in davčni organ za nekatere od poslov v shemi ugotovi, da so navidezni oz. simulirani, za druge posle pa, da so zlorabljeni, so pa vsi skupaj sklenjeni z namenom pridobitve davčne ugodnosti, za zakonito odločitev skup teh poslov opredeljen bodisi po tretjem bodisi po četrtem odstavku 74. člena ZDavP-2?
February 21, 2025 0 Comments

CELEX:62023TJ0606_INF: Judgment of the General Court (Fifth Chamber) of 2 October 2024.#Sara Soares v European Commission.#Case T-606/23.

February 21, 2025 0 Comments

CELEX:62022TJ0398_INF:           Arrêt du Tribunal (huitième chambre élargie) du 23 octobre 2024.#Deutsche Bank AG contre Conseil de résolution unique.#Union économique et monétaire – Union bancaire – Mécanisme de résolution unique des établissements de crédit et de certaines entreprises d’investissement (MRU) – Fonds de résolution unique (FRU) – Décision du CRU sur le calcul des contributions ex ante pour la période de contribution 2022 – Article 70, paragraphe 2, du règlement (UE) no 806/2014 – Erreur de droit – Limitation des effets de l’arrêt dans le temps.#Affaire T-398/22.

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February 21, 2025 0 Comments

CELEX:62023TJ0311_INF: Judgment of the General Court (Second Chamber) of 25 September 2024.#British American Tobacco Polska Trading sp. z o.o. v European Commission.#Access to documents – Council Regulation (EC) No 1049/2001 – Public health – Delegated Directive (EU) 2022/2100 – Withdrawal of certain exemptions for heated tobacco products – Preparatory documents – Databases – Article 2(3) of Regulation No 1049/2001 – Documents held by an institution – Declaration of non-existence – Presumption of lawfulness.#Case T-311/23.

February 21, 2025 0 Comments

CELEX:62023CJ0296_SUM: Judgment of the Court (First Chamber) of 20 June 2024.#Zentrale zur Bekämpfung unlauteren Wettbewerbs eV v dm-drogerie markt GmbH & Co.KG.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Approximation of laws – Biocidal products – Regulation (EU) No 528/2012 – Article 72 – Disinfectant containing biocidal products – Advertising restrictions – Concept of ‘any similar indication’ – Purpose of ensuring a high level of protection of both human and animal health and the environment.#Case C-296/23.

February 21, 2025 0 Comments

CELEX:62022CJ0085_SUM: Judgment of the Court (Seventh Chamber) of 20 June 2024.#European Commission v Republic of Bulgaria.#Failure of a Member State to fulfil obligations – Environment – Directive 92/43/EEC – Conservation of natural habitats and of wild fauna and flora – Article 4(4) and Article 6(1) – Failure to designate special areas of conservation, conservation objectives and conservation measures.#Case C-85/22.

February 21, 2025 0 Comments

CELEX:62023CJ0255_SUM: Judgment of the Court (Sixth Chamber) of 6 June 2024.#Criminal proceedings against AVVA and Others.#Requests for a preliminary ruling from the Ekonomisko lietu tiesa.#References for a preliminary ruling – Judicial cooperation in criminal matters – European Investigation Order – Directive 2014/41/EU – Article 24 – Hearing by videoconference or other audiovisual transmission – Criminal prosecution initiated in a Member State against a person residing in another Member State – Possibility for that person to participate in his or her trial by videoconference in the absence of a European Investigation Order.#Joined Cases C-255/23 and C-285/23.

February 21, 2025 0 Comments

CELEX:62022CJ0696_SUM: Judgment of the Court (Ninth Chamber) of 13 June 2024.#C SPRL v contreAdministrația Județeană a Finanțelor Publice (AJFP) Cluj and Direcția Generală Regională a Finanțelor Publice (DGRFP) Cluj-Napoca.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 64(1) and (2) – Applicability – Services of court-appointed administrators and liquidators – Continuous supply of services – Article 168(a) – Deduction of input VAT – Expenditure relating to the right to use a trade name – Rights of the defence – Right to be heard.#Case C-696/22.

February 21, 2025 0 Comments

CELEX:62022CJ0590_SUM: Judgment of the Court (Third Chamber) of 20 June 2024.#AT and BT v PS GbR and Others.#Request for a preliminary ruling from the Amtsgericht Wesel.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 82(1) – Right to compensation for damage caused by data processing which infringes that regulation – Concept of ‘non-material damage’ – Impact of the seriousness of the damage suffered – Assessment of the amount of compensation – Claim for compensation for non-material damage based on fear – Inapplicability of the criteria laid down for administrative fines in Article 83 – Dissuasive function – Assessment where that regulation and national law are infringed simultaneously.#C

February 21, 2025 0 Comments

CELEX:62023CJ0229_SUM: Judgment of the Court (Tenth Chamber) of 13 June 2024.#Criminal proceedings against HYA and Others.#Request for a preliminary ruling from the Sofiyski gradski sad.#Reference for a preliminary ruling – Telecommunications sector – Processing of personal data and the protection of privacy – Directive 2002/58/EC – Article 15(1) – Restriction of the confidentiality of electronic communications – Judicial decision authorising listening, tapping and storage in respect of telephone conversations of persons suspected of having committed a serious intentional offence – National legislation requiring that that decision must itself contain an express statement of reasons in writing, irrespective of the existence of a reasoned application made by the criminal authorities – Second

February 21, 2025 0 Comments

CELEX:62023CJ0381_SUM: Judgment of the Court (Ninth Chamber) of 6 June 2024.#ZO v JS.#Request for a preliminary ruling from the Amtsgericht Mönchengladbach-Rheydt.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction in matters relating to maintenance obligations – Regulation (EC) No 4/2009 – Article 12(1) – Lis pendens – Article 13 – Related actions – Concept.#Case C-381/23.

February 21, 2025 0 Comments

CELEX:62022CJ0331_SUM: Judgment of the Court (Sixth Chamber) of 13 June 2024.#KT and Others v Dirección General de la Función Pública, adscrita al Departamento de la Presidenia de la Generalitat de Catalunya and Departamento de Justicia de la Generalitat de Catalunya.#Requests for a preliminary ruling from the Juzgado de lo Contencioso-Administrativo n.º 17 de Barcelona.#References for a preliminary ruling – Directive 1999/70/EC – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Fixed-term employment contracts in the public sector – Interim civil servants – Clause 5 – Measures to prevent and penalise the improper use of successive fixed-term employment contracts or relationships.#Joined Cases C-331/22 and C-332/22.

February 21, 2025 0 Comments

CELEX:62023CJ0266_SUM: Judgment of the Court (Tenth Chamber) of 13 June 2024.#A. S.A. v Dyrektor Izby Administracji Skarbowej w Bydgoszczy.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Directive 2003/96/EC – Article 2(4)(b), third indent – Article 17(1)(a) – Excise duty – Taxation of energy products and electricity – Electricity used in electrolysis – Tax reductions on the consumption of energy products and electricity for energy-intensive businesses – Purchase of energy products and electricity – Actual cost of energy purchased – Distribution tariffs – Criteria for exemption – Principle of equality and non-discrimination.#Case C-266/23.

February 21, 2025 0 Comments

CELEX:62022CJ0533_SUM: Judgment of the Court (Tenth Chamber) of 13 June 2024.#SC Adient Ltd & Co. Kg v Agenţia Naţională de Administrare Fiscală and Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Ploieşti – Administraţia Judeţeană a Finanţelor Publice Argeş.#Request for a preliminary ruling from the Tribunalul Argeş.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 44 – Implementing Regulation (EU) No 282/2011 – Article 11(1) – Place of supply of services – Concept of a ‘fixed establishment’ – Ability, in terms of human and technical resources, to receive and use the services for its own needs – Services for the manufacture of car seat covers performed by one company on beh

February 21, 2025 0 Comments

CELEX:62022TJ0617_INF: Judgment of the General Court (Third Chamber) of 18 September 2024.#Safran Aircraft Engines v European Commission.#Award of grants in the field of defence – EDF – Funding of development actions – Call for proposals ‘EDF‑2021-ENERENV-D-PES: Alternative propulsion and energy systems for next generation air combat systems’ – Rejection of the applicant’s proposal – Obligation to state reasons – Principle of sound administration – Equal treatment – Legal certainty – Transparency – Manifest error of assessment.#Case T-617/22.

February 21, 2025 0 Comments

CELEX:62022TJ0397_INF:           Arrêt du Tribunal (huitième chambre élargie) du 23 octobre 2024.#Bayerische Landesbank contre Conseil de résolution unique.#Union économique et monétaire – Union bancaire – Mécanisme de résolution unique des établissements de crédit et de certaines entreprises d’investissement (MRU) – Fonds de résolution unique (FRU) – Décision du CRU sur le calcul des contributions ex ante pour la période de contribution 2022 – Article 70, paragraphe 2, du règlement (UE) no 806/2014 – Erreur de droit – Limitation des effets de l’arrêt dans le temps.#Affaire T-397/22.

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February 21, 2025 0 Comments

CELEX:62021TJ0472_INF: Judgment of the General Court (Third Chamber, Extended Composition) of 25 September 2024.#RTE Réseau de transport d'électricité 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-472/21.

February 21, 2025 0 Comments

CELEX:62022TJ0396_INF:           Arrêt du Tribunal (huitième chambre élargie) du 23 octobre 2024.#Landesbank Baden-Württemberg contre Conseil de résolution unique.#Union économique et monétaire – Union bancaire – Mécanisme de résolution unique des établissements de crédit et de certaines entreprises d’investissement (MRU) – Fonds de résolution unique (FRU) – Décision du CRU sur le calcul des contributions ex ante pour la période de contribution 2022 – Article 70, paragraphe 2, du règlement (UE) no 806/2014 – Erreur de droit – Limitation des effets de l’arrêt dans le temps.#Affaire T-396/22.

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February 21, 2025 0 Comments

CELEX:62021TJ0484_INF: Judgment of the General Court (Third Chamber, Extended Composition) of 25 September 2024.#Polskie sieci elektroenergetyczne S.A. 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-484/21.

February 21, 2025 0 Comments
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