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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:62021CJ0561_SUM: Judgment of the Court (Ninth Chamber) of 25 April 2024.#GP and BG v Banco Santander, SA.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Mortgage loan contract – Term stipulating that costs relating to the contract are to be paid by the consumer – Final judicial decision finding that term unfair and declaring it void – Action for restitution of the sums paid pursuant to the unfair term – Point from which the limitation period for the action for restitution starts to run.#Case C-561/21.

February 19, 2025 0 Comments

CELEX:62023CJ0122_SUM: Judgment of the Court (Seventh Chamber) of 11 April 2024.#Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' Sofia pri Tsentralno upravlenie na Natsionalna agentsia za prihodite v 'Legafact' EOOD.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Turnover taxes – Special scheme for small enterprises – Annual turnover – Difference in treatment between taxable persons – National legislation imposing VAT on a person in the event of late submission of an application for registration – Punitive nature.#Case C-122/23.

February 19, 2025 0 Comments

CELEX:62022CJ0336_SUM: Judgment of the Court (Third Chamber) of 14 March 2024.#f6 Cigarettenfabrik GmbH & Co. KG v Hauptzollamt Bielefeld.#Request for a preliminary ruling from the Finanzgericht Düsseldorf.#Reference for a preliminary ruling – Taxation – General arrangements for excise duty – Directive 2008/118/EC – Article 1(2) – Other indirect taxes on excise goods – Conditions for levying such a tax – Specific purpose pursued by the tax – Excise duty applied to manufactured tobacco – Directive 2011/64/EU – Article 14 – Taxation rules – Compliance with those rules by other indirect taxes on excise goods – Heated tobacco – National legislation establishing, for heated tobacco, a tax structure and tax rate differing from those applicable to ‘other smoking tobaccos’.#Case C-336/22.

February 19, 2025 0 Comments

CELEX:62022CJ0765_SUM: Judgment of the Court (Third Chamber) of 18 April 2024.#Luis Carlos and Others v Air Berlín Luftverkehrs KG, Sucursal en España and Others.#Requests for a preliminary ruling from the Juzgado de lo Mercantil de Palma de Mallorca.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) 2015/848 – Insolvency proceedings – Main insolvency proceedings in Germany and secondary insolvency proceedings in Spain – Challenge to the inventory of assets and the list of creditors submitted by the insolvency practitioner in the secondary insolvency proceedings – Classification of employees’ claims – Date to be taken into account – Transfer of assets situated in Spain to Germany – Composition of the estate in secondary insolvency proceedings – Ti

February 19, 2025 0 Comments

CELEX:62022CJ0308_SUM: Judgment of the Court (Third Chamber) of 25 April 2024.#Pesticide Action Network Europe (PAN Europe) v College voor de toelating van gewasbeschermingsmiddelen en biociden.#Request for a preliminary ruling from the College van Beroep voor het bedrijfsleven.#Reference for a preliminary ruling – Approximation of laws – Regulation (EC) No 1107/2009 – Authorisation for placing plant protection products on the market – Examination for authorisation – Article 36 – Discretion of the Member State concerned, for the purposes of Article 36(2), with regard to the scientific risk assessment carried out by the Member State examining the application for authorisation under Article 36(1) – Article 44 – Withdrawal or amendment of an authorisation – Precautionary principle – Effective

February 19, 2025 0 Comments

CELEX:62022CJ0276_SUM: Judgment of the Court (Third Chamber) of 25 April 2024.#Edil Work 2 S.r.l. and S.T. S.r.l v STE S.a.r.l.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Articles 49 and 54 TFEU – Freedom of establishment – Company established in a Member State but carrying on its activities in another Member State – Operation and management of the company – National legislation providing for the application of the law of the Member State in which a company carries on its activities – Restriction on freedom of establishment – Justification – Protection of the interests of creditors, minority shareholders and staff – Prevention of abusive practices and artificial arrangements – Proportionality.#Case C-276/22.

February 19, 2025 0 Comments

CELEX:62022CJ0654_SUM: Judgment of the Court (Fourth Chamber) of 11 April 2024.#FOD Volksgezondheid, Veiligheid van de voedselketen & Leefmilieu v Triferto Belgium NV.#Request for a preliminary ruling from the rechtbank van eerste aanleg Oost-Vlaanderen Afdeling Gent.#Reference for a preliminary ruling – Registration, evaluation, authorisation and restriction of chemicals – Regulation (EC) No 1907/2006 (REACH Regulation) – Article 2(1)(b) – Scope – Article 3(10) and (11) – Concepts of ‘import’ and ‘importer’ – Article 6 – Obligation to register – Person assuming responsibility for registration – Regulation (EU) No 952/2013 – Union Customs Code – Customs warehousing.#Case C-654/22.

February 19, 2025 0 Comments

CELEX:62022CJ0345_SUM: Judgment of the Court (Sixth Chamber) of 25 April 2024.#Maersk A/S v Allianz Seguros y Reaseguros SA and Mapfre España Compañía de Seguros y Reaseguros SA v MACS Maritime Carrier Shipping GmbH & Co.#Requests for a preliminary ruling from the Audiencia Provincial de Pontevedra.#Requests for a preliminary ruling – Judicial cooperation in civil and commercial matters – Regulation (EU) No 1215/2012 – Article 25(1) – Contract for the carriage of goods evidenced by a bill of lading – Jurisdiction clause incorporated in that bill of lading – Enforceability against the third-party holder of the bill of lading – Applicable law – National legislation requiring the individual and separate negotiation of the jurisdiction clause by the third-party holder of the bill of lading.#Jo

February 19, 2025 0 Comments

CELEX:62022CJ0582_SUM: Judgment of the Court (Fourth Chamber) of 7 March 2024.#Die Länderbahn GmbH and Others v Bundesrepublik Deutschland.#Reference for a preliminary ruling – Rail transport – Directive 2012/34/EU – Access to railway infrastructure – Charges – Article 56 – Single national regulatory body for the railway sector – Powers – Review of the infrastructure charges whose period of application has expired – Power to declare invalidity with effect ex tunc and to order the reimbursement of charges.#Case C-582/22.

February 19, 2025 0 Comments

CELEX:62022CJ0509_SUM: Judgment of the Court (Fifth Chamber) of 18 April 2024.#Agenzia delle Dogane e dei Monopoli v Girelli Alcool Srl.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Taxation – Excise duties – Directive 2008/118/EC – Article 7(4) – Chargeability of excise duty – Release for consumption – Total destruction or irretrievable loss of a product placed under a duty-suspension arrangement – Concept of ‘unforeseeable circumstances’ – Authorisation by the competent authorities of the Member State – Irretrievable loss caused by a non-serious fault committed by an employee of the authorised warehousekeeper.#Case C-509/22.

February 19, 2025 0 Comments

CELEX:62023CJ0010_SUM: Judgment of the Court (Seventh Chamber) of 21 March 2024.#Remia Com Impex SRL v Autoritatea Naţională Sanitară Veterinară şi pentru Siguranţa Alimentelor and Direcţia Sanitară Veterinară şi pentru Siguranţa Alimentelor Dolj.#Request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie.#Reference for a preliminary ruling – Food safety – Hygiene rules for food of animal origin – Regulation (EC) No 853/2004 – Scope – Exceptions – Supply of food between retail establishments constituting a marginal, localised and restricted activity – Concept of ‘marginal, localised and restricted activity’ – National legislation departing from the definition of that concept provided by that regulation.#Case C-10/23.

February 19, 2025 0 Comments

CELEX:62023CJ0133_SUM: Judgment of the Court (Seventh Chamber) of 18 April 2024.#Omya CZ s. r. o. v Generální ředitelství cel.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Fifth indent of Article 2(4)(b) – Concept of ‘mineralogical processes’ – Electricity used to power machines used to process limestone extracted from quarries.#Case C-133/23.

February 19, 2025 0 Comments

CELEX:62023CJ0116_SUM: Judgment of the Court (Seventh Chamber) of 11 April 2024.#XXXX v Sozialministeriumservice.#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Social security – Migrant workers – Family benefits – Regulation (EC) No 883/2004 – Article 3 – Sickness benefits – Scope – Care leave allowance – National of a Member State residing and working in another Member State and caring for a family member in the first Member State – Ancillary nature in respect of the care allowance – Article 4 – Equality of treatment.#Case C-116/23.

February 19, 2025 0 Comments

CELEX:62022CJ0536_SUM: Judgment of the Court (Fifth Chamber) of 14 March 2024.#MW and CY v VR Bank Ravensburg-Weingarten eG.#Reference for a preliminary ruling – Consumer protection – Directive 2014/17/EU – Article 25(3) – Credit agreements for consumers relating to residential immovable property – Early repayment – Compensation of the creditor – Loss of profit of the creditor – Method of calculating loss of profit.#Case C-536/22.

February 19, 2025 0 Comments

CELEX:62022CJ0694_SUM: Judgment of the Court (Seventh Chamber) of 22 February 2024.#European Commission v Republic of Malta.#Failure of a Member State to fulfil obligations – Article 110 TFEU – Annual circulation tax – Higher taxation of imported second-hand vehicles than of similar vehicles already on the domestic market.#Case C-694/22.

February 19, 2025 0 Comments

CELEX:62022CJ0059_SUM: Judgment of the Court (Sixth Chamber) of 22 February 2024.#MP and Others v Consejería de Presidencia, Justicia e Interior de la Comunidad de Madrid and Others.#Requests for a preliminary ruling from the Tribunal Superior de Justicia de Madrid.#Reference for a preliminary ruling – Social policy – Directive 1999/70/EC – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Fixed-term employment contracts in the public sector – Staff having non-permanent contracts of indefinite duration – Clauses 2 and 3 – Scope – Concept of ‘fixed-term worker’ – Clause 5 – Measures to prevent and penalise the abuse of successive fixed-term employment contracts or relationships – Equivalent legal measures.#Joined Cases C-59/22, C-110/22 and C-159/22.

February 19, 2025 0 Comments

CELEX:62023CJ0006_SUM: Judgment of the Court (Eighth Chamber) of 11 April 2024.#X v Agrárminiszter.#Request for a preliminary ruling from the Kúria.#Reference for a preliminary ruling – Agriculture – Common agricultural policy (CAP) – European Agricultural Fund for Rural Development (EAFRD) – Applicability ratione materiae – Applicability ratione temporis – Regulation (EC) No 1698/2005 – Article 22 – Support for the setting up of young farmers – Article 71 – Eligibility – Conditions for granting – Legislation of a Member State laying down the obligation to work continuously as a farmer, as a main activity and as a sole trader – Additional eligibility conditions – Regulation (EU) No 1306/2013 – Article 63 – Delegated Regulation (EU) No 640/2014 – Article 35 – Eligibility criterion – Commitm

February 19, 2025 0 Comments

CELEX:62022CJ0656_SUM: Judgment of the Court (Eighth Chamber) of 18 January 2024.#Askos Properties EOOD v Zamestnik izpalnitelen direktor na Darzhaven fond 'Zemedelie'.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Agriculture – Common agricultural policy (CAP) – European Agricultural Fund for Rural Development (EAFRD) – Rural development support measures – Regulation (EC) No 1974/2006 – Lease or letting agreement – Lease agreement concluded between a municipal authority and an aid beneficiary – Commitments over five years – Termination of the lease agreement further to a legislative amendment – Obligation to reimburse the aid received in part or in full – Not possible to adapt those commitments to a new situation for the holdi

February 19, 2025 0 Comments

CELEX:62023CJ0411_SUM: Judgment of the Court (Eighth Chamber) of 13 June 2024.#D. SA v P. SA.#Request for a preliminary ruling from the Sąd Okręgowy w Warszawie.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Article 5(3) – Compensation for passengers in the event of long delay or cancellation of flights – Exemption from the obligation to pay compensation – Extraordinary circumstances – Reasonable preventive measures – Technical failures caused by a hidden design defect – Design defect affecting an aircraft engine – Obligation of the air carrier to have back-up aircraft.#Case C-411/23.

February 19, 2025 0 Comments

CELEX:62022CJ0671_SUM: Judgment of the Court (Seventh Chamber) of 21 March 2024.#T GmbH v Bezirkshautpmannschaft Spittal an der Drau.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Environment – EU action in the field of water policy – Directive 2000/60/EC – Environmental objectives relating to surface water – Prevention of deterioration of the status of all bodies of surface water – Point 1.2.2 of Annex V – Definitions for ‘high’, ‘good’ and ‘moderate’ ecological status in lakes – Criteria for assessing the biological quality element ‘fish fauna’.#Case C-671/22.

February 19, 2025 0 Comments
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