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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:62019CJ0066_SUM: Judgment of the Court (Sixth Chamber) of 26 March 2020.#JC v Kreissparkasse Saarlouis.#Request for a preliminary ruling from the Landgericht Saarbrücken.#Reference for a preliminary ruling — Consumer protection — Directive 2008/48/EC — Credit agreements for consumers — Right of withdrawal — Time limit for the exercise of that right — Requirements concerning the information to be included in a credit agreement — Information notice merely referring to a series of national provisions.#Case C-66/19.

May 17, 2025 0 Comments

CELEX:62019CJ0086_SUM: Judgment of the Court (Fourth Chamber) of 9 July 2020.#SL v Vueling Airlines SA.#Request for a preliminary ruling from the Juzgado de lo Mercantil.#Reference for a preliminary ruling — Air transport — Montreal Convention — Article 17(2) — Liability of air carriers in respect of checked baggage — Fact of loss of checked baggage established — Right to compensation — Article 22(2) — Limits of liability in the event of destruction, loss and delay of, or of damage to, baggage — Absence of information regarding the lost baggage — Burden of proof — Procedural autonomy of the Member States — Principles of equivalence and effectiveness.#Case C-86/19.

May 17, 2025 0 Comments

CELEX:62019CJ0012_SUM: Judgment of the Court (Fourth Chamber) of 17 September 2020.#Mylène Troszczynski v European Parliament.#Appeal – Law governing the institutions – Member of the European Parliament – Protocol on the privileges and immunities of the European Union – Article 8 – Parliamentary immunity – Activity not connected to parliamentary duties – Publication on the Member’s Twitter account – Article 9 – Parliamentary privilege – Scope – Decision to waive parliamentary immunity.#Case C-12/19 P.

May 17, 2025 0 Comments

CELEX:62018CJ0661_SUM: Judgment of the Court (Seventh Chamber) of 30 April 2020.#CTT - Correios de Portugal v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Deduction of input tax — Article 173 — Mixed taxable person — Deduction methods — Pro rata method — Deduction on the basis of actual use — Article 184 to Article 186 — Adjustment of deductions — Change in the factors used to determine the amount to be deducted — Output transaction incorrectly regarded as VAT-exempt — National measure prohibiting a change in the deduction method for years that have already elapsed — Limitation period — Principles of

May 17, 2025 0 Comments

CELEX:62019CJ0380_SUM: Judgment of the Court (Sixth Chamber) of 25 June 2020.#Bundesverband der Verbraucherzentralen und Verbraucherverbände - Verbraucherzentrale Bundesverband e.V. v Deutsche Apotheker- und Ärztebank eG.#Request for a preliminary ruling from the Oberlandesgericht Düsseldorf.#Reference for a preliminary ruling — Consumer protection — Directive 2013/11/EU — Alternative dispute resolution — Article 13(1) and (2) — Mandatory information — Accessibility of information.#Case C-380/19.

May 17, 2025 0 Comments

CELEX:62018CJ0160_SUM: Judgment of the Court (Fourth Chamber) of 11 March 2020.#X BV v Staatssecretaris van Financiën.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling — Customs Union and Common Customs Tariff — Regulation (EC) No 1234/2007 — Regulation (EC) No 1484/95 — Import of frozen poultrymeat originating in Brazil — Post-clearance recovery of additional import duties — Verification mechanism — Method for calculating additional duties.#Case C-160/18.

May 17, 2025 0 Comments

CELEX:62019CJ0104_SUM: Judgment of the Court (Fourth Chamber) of 9 July 2020.#Donex Shipping and Forwarding BV v Staatssecretaris van Financiën.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Common commercial policy – Dumping – Anti-dumping duty imposed on imports of certain iron or steel fasteners originating in the People’s Republic of China – Regulation (EC) No 91/2009 – Validity – Regulation (EC) No 384/96 – Article 2(10) and (11) – Rights of the defence.#Case C-104/19.

May 17, 2025 0 Comments

CELEX:62019CJ0073_SUM: Judgment of the Court (First Chamber) of 16 July 2020.#Belgische Staat and Directeur-Generaal van de Algemene Directie Controle en Bemiddeling van de FOD Economie, K.M.O., Middenstand en Energie v Movic BV and Others.#Request for a preliminary ruling from the Hof van beroep te Antwerpen.#Reference for a preliminary ruling — Judicial cooperation in civil matters — Regulation (EU) No 1215/2012 — Article 1(1) — Scope — Concept of ‘civil and commercial matters’ — Action for the cessation of unfair commercial practices brought by a public authority to protect the interests of consumers.#Case C-73/19.

May 17, 2025 0 Comments

CELEX:62018CJ0013_SUM: Judgment of the Court (Second Chamber) of 23 April 2020.#Sole-Mizo Zrt. and Dalmandi Mezőgazdasági Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Requests for a preliminary ruling from the Szegedi Közigazgatási és Munkaügyi Bíróság and Szekszárdi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Right to deduct input tax – Refunding of excess VAT – Late repayment – Calculation of interest – Procedure for awarding interest due because of the unavailability of excess deductible VAT retained in breach of EU law and interest due as a result of delay by the tax authority in paying an amount due – Principles of effectiveness and equivalence.#Joined Cases C-13/18 and C-126/18.

May 17, 2025 0 Comments

CELEX:62018CJ0615_SUM: Judgment of the Court (Fifth Chamber) of 14 May 2020.#UY v Staatsanwaltschaft Offenburg.#Request for a preliminary ruling from the Amtsgericht Kehl.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Right to information in criminal proceedings – Directive 2012/13/EU – Article 6 – Right to information about the accusation – Criminal prosecution for driving a vehicle without a driving licence – Driving ban resulting from an earlier penalty order of which the person concerned was unaware – Service of that order on the person concerned solely by way of a person compulsorily appointed to accept service – Acquisition of the force of res judicata – Possible negligence on the part of the person concerned.#Case C-615/18.

May 17, 2025 0 Comments

CELEX:62018CJ0684_SUM: Judgment of the Court (Ninth Chamber) of 28 May 2020.#World Comm Trading Gfz SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală Regională a Finanţelor Publice Ploieşti.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 90 – Articles 184 to 186 – Principle of neutrality of VAT – Adjustment of initial deduction – Discounts on intra-Community and domestic supplies of goods.#Case C-684/18.

May 17, 2025 0 Comments

CELEX:62018CJ0658_SUM: Judgment of the Court (Second Chamber) of 16 July 2020.#UX v Governo della Repubblica italiana.#Request for a preliminary ruling from the Giudice di pace di Bologna.#Reference for a preliminary ruling — Admissibility — Article 267 TFEU — Definition of ‘court or tribunal of a Member State’ — Criteria — Social policy — Directive 2003/88/EC — Scope — Article 7 — Paid annual leave — Directive 1999/70/EC — Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP — Clauses 2 and 3 — Concept of ‘fixed-term worker’ — Magistrates and ordinary judges — Difference in treatment — Clause 4 — Principle of non-discrimination — Concept of ‘objective grounds’.#Case C-658/18.

May 17, 2025 0 Comments

CELEX:62020TO0411(01):           Beschluss des Gerichts (Achte erweiterte Kammer) vom 14. Mai 2025.#Bayerische Landesbank 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 im Voraus erhobenen Beiträge für 2020 – Art. 70 Abs. 2 der Verordnung (EU) Nr. 806/2014 – Offensichtlich begründete Klage – Zeitliche Beschränkung der Wirkungen des Beschlusses.#Rechtssache T-411/20.

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May 17, 2025 0 Comments

CELEX:62020TO0410(01):           Beschluss des Gerichts (Achte erweiterte Kammer) vom 14. Mai 2025.#DZ Bank AG Deutsche Zentral-Genossenschaftsbank, Frankfurt am Main 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 im Voraus erhobenen Beiträge für 2020 – Art. 70 Abs. 2 der Verordnung (EU) Nr. 806/2014 – Offensichtlich begründete Klage – Zeitliche Beschränkung der Wirkungen des Beschlusses.#Rechtssache T-410/20.

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May 17, 2025 0 Comments

CELEX:62020TO0449(01):           Ordonnance du Tribunal (huitième chambre élargie) du 14 mai 2025.#La Banque postale 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 2020 – Article 70, paragraphe 2, du règlement (UE) no 806/2014 – Recours manifestement fondé – Limitation des effets de l’ordonnance dans le temps.#Affaire T-449/20.

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May 17, 2025 0 Comments

CELEX:62019CJ0168_SUM: Judgment of the Court (Eighth Chamber) of 30 April 2020.#HB and IC v Istituto nazionale della previdenza sociale (INPS).#Requests for a preliminary ruling from the Corte dei Conti - Sezione Giurisdizionale Per la Regione Puglia.#Reference for a preliminary ruling — Freedom of movement for persons — Article 21 TFEU — Principle of non-discrimination on grounds of nationality — Article 18 TFEU — Convention for the avoidance of double taxation — Public sector workers — Pensioner residing in a Member State other than that paying retirement pension and who does not have the nationality of the Member State of residence — Income tax — Alleged loss of tax advantages — Alleged impediment to freedom of movement and alleged discrimination.#Joined Cases C-168/19 and C-169/19.

May 17, 2025 0 Comments

CELEX:62019CJ0097_SUM: Judgment of the Court (Second Chamber) of 16 July 2020.#Pfeifer & Langen GmbH & Co. KG v Hauptzollamt Köln.#Request for a preliminary ruling from the Finanzgericht Düsseldorf.#Reference for a preliminary ruling — Customs Code — Customs declarations — Article 78 of that code — Revision of the customs declaration — Name of the declarant — Amendment of information relating to the identity of the declarant seeking to show that there is a relationship of indirect representation — Indirect representation of the person who has obtained an import licence.#Case C-97/19.

May 17, 2025 0 Comments

CELEX:62019CJ0328_SUM: Judgment of the Court (Fourth Chamber) of 18 June 2020.#Proceedings brought by Porin kaupunki.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling – Public procurement – Directive 2004/18/EC – Article 1(2)(a) – Public procurement in the field of transport services – Cooperation agreement between municipalities regarding the organisation and provision of social and healthcare services based on the model of the ‘responsible municipality’ under Finnish law – Transfer of responsibility for the organisation of services to one of the municipalities in the area covered by the cooperation concerned – ‘In-house’ contract – Award of services to a company wholly owned by the responsible municipality without a call for competitio

May 17, 2025 0 Comments

CELEX:62018CJ0714_SUM: Judgment of the Court (Second Chamber) of 16 July 2020.#ACTC GmbH v European Union Intellectual Property Office.#Appeal — EU trade mark — Regulation (EC) No 207/2009 — Application for registration of EU word mark tigha — Opposition filed by the proprietor of the earlier EU trade mark TAIGA — Partial dismissal of the application for registration — Article 8(1)(b) — Assessment of the likelihood of confusion — Assessment of the conceptual similarity of the signs at issue — Article 42(2) — Proof of genuine use of the earlier mark — Proof of use ‘in relation to part … of the goods or services’ — Determination of an independent subcategory of goods.#Case C-714/18 P.

May 17, 2025 0 Comments

CELEX:62019CJ0081_SUM: Judgment of the Court (First Chamber) of 9 July 2020.#NG and OH v SC Banca Transilvania SA.#Request for a preliminary ruling from the Curtea de Apel Cluj.#Reference for a preliminary ruling — Consumer protection — Directive 93/13/EEC — Unfair terms in consumer contracts — Scope — Article 1(2) — Definition of ‘mandatory statutory or regulatory provisions’ — Supplementary provisions — Loan agreement denominated in a foreign currency — Term relating to the foreign exchange risk.#Case C-81/19.

May 17, 2025 0 Comments
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