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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:62018CJ0254_SUM: Judgment of the Court (Second Chamber) of 11 April 2019.#Syndicat des cadres de la sécurité intérieure v Premier ministre and Others.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling — Directive 2003/88/EC — Organisation of working time — Protection of the safety and health of workers — Maximum weekly working time — Reference period — Rolling or fixed nature — Derogation — Police officers.#Case C-254/18.

May 22, 2025 0 Comments

CELEX:62017CJ0686_SUM: Judgment of the Court (First Chamber) of 4 September 2019.#Zentrale zur Bekämpfung unlauteren Wettbewerbs Frankfurt am Main eV v Prime Champ Deutschland Pilzkulturen GmbH.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling — Common organisation of the markets in agricultural products — Fruit and vegetables — Marketing rules — Concept of ‘country of origin’ — Regulation (EC) No 1234/2007 — Article 113a(1) — Regulation (EU) No 1308/2013 — Article 76(1) — Definitions relating to the non-preferential origin of goods — Regulation (EEC) No 2913/92 — Article 23(1) and (2)(b) — Regulation (EU) No 952/2013 — Article 60(1) — Delegated Regulation (EU) 2015/2446 — Article 31(b) — Stages of production carried out in another Member Stat

May 22, 2025 0 Comments

CELEX:62018CO0756_SUM: Order of the Court (Eighth Chamber) of 24 October 2019.#LC and MD v easyJet Airline Co. Ltd.#Request for a preliminary ruling from the Tribunal d'instance d'Aulnay-sous-Bois.#Reference for a preliminary ruling — Rules of Procedure of the Court of Justice — Article 99 — Air transport — Regulation (EC) No 261/2004 — Long delay of a flight — Passengers’ right to compensation — Proof of the passenger’s presence for check-in — Reservation confirmed by the air carrier.#Case C-756/18.

May 22, 2025 0 Comments

CELEX:62021CJ0377_SUM: Judgment of the Court (Seventh Chamber) of 7 July 2022.#Ville de Mons and Zone de secours Hainaut - Centre v RM.#Reference for a preliminary ruling – Social policy – Directive 97/81/EC – Framework Agreement on part-time work – Clause 4 – Principle of non-discrimination – Principle of pro rata temporis – Taking into account, for the purposes of calculating the remuneration of a full-time professional firefighter, the length of service for remuneration purposes which he has acquired as a volunteer firefighter, in accordance with the principle of pro rata temporis.#Case C-377/21.

May 22, 2025 0 Comments

CELEX:62019CO0467_SUM: Order of the Court (Second Chamber) of 24 September 2019.#Criminal proceedings against QR.#Request for a preliminary ruling from the Spetsializiran nakazatelen sad.#Reference for a preliminary ruling — Urgent preliminary ruling procedure — Judicial cooperation in criminal matters — Directive (EU) 2016/343 — Article 7(4) — Strengthening of certain aspects of the presumption of innocence and of the right to be present at the trial in criminal proceedings — Right to remain silent and right not to incriminate oneself — Agreement between the prosecutor and the offender — Approval of such an agreement by the court — Condition — Consent of the other accused persons — Charter of Fundamental Rights of the European Union — Not applicable.#Case C-467/19 PPU.

May 22, 2025 0 Comments

CELEX:62018CJ0214_SUM: Judgment of the Court (Eighth Chamber) of 10 April 2019.#Proceedings brought by H. W.#Request for a preliminary ruling from the Sąd Rejonowy w Sopocie Wydział I Cywilny.#Reference for a preliminary ruling — Directive 2006/112/EC — Value added tax (VAT) — Court enforcement officer — Enforcement — Fees laid down by law — Administrative practice of the competent national authorities considering those fees to be inclusive of VAT — Principles of neutrality and proportionality.#Case C-214/18.

May 22, 2025 0 Comments

CELEX:62017CJ0681_SUM: Judgment of the Court (Sixth Chamber) of 27 March 2019.#slewo - schlafen leben wohnen GmbH v Sascha Ledowski.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling — Consumer protection — Directive 2011/83/EU — Article 6(1)(k) and Article 16(e) — Distance contract — Right of withdrawal — Exceptions — Concept of ‘sealed goods which are not suitable for return due to health protection or hygiene reasons and which have been unsealed by the consumer after delivery’ — Mattress whose protective seal has been removed by the consumer after delivery.#Case C-681/17.

May 22, 2025 0 Comments

CELEX:62017CJ0612_SUM: Judgment of the Court (Second Chamber) of 11 September 2019.#Federazione Italiana Golf (FIG) v Istituto Nazionale di Statistica - ISTAT and Ministero dell'Economia e delle Finanze and Federazione Italiana Sport Equestri (FISE) v Istituto Nazionale di Statistica - ISTAT and.#Requests for a preliminary ruling from the Corte dei Conti.#Reference for a preliminary ruling – Regulation (EU) No 549/2013 – European system of national and regional accounts in the European Union – Paragraph 20.15 of Annex A – Control by a National Olympic Committee of national sports federations in the form of non-profit institutions (NPIs) – Second sentence of paragraph 20.15 of Annex A – Definition of ‘public intervention in the form of general regulations applicable to all units working in

May 22, 2025 0 Comments

CELEX:62019CJ0290_SUM: Judgment of the Court (Sixth Chamber) of 19 December 2019.#RN v Home Credit Slovakia a.s.#Reference for a preliminary ruling — Consumer protection — Directive 2008/48/EC — Consumer credit agreements — Article 10(2) — Information to be included in credit agreements — Annual percentage rate of charge — Lack of indication of the exact percentage of that rate of charge — Rate of charge expressed as a range between 21.5% and 22.4%.#Case C-290/19.

May 22, 2025 0 Comments

CELEX:62017CJ0326_SUM: Judgment of the Court (Fourth Chamber) of 24 January 2019.#Directie van de Dienst Wegverkeer (RDW) v X et Y, X and Y v Directie van de Dienst Wegverkeer (RDW) and Directie van de Dienst Wegverkeer (RDW) v Z.#Request for a preliminary ruling from the Raad van State.#Reference for a preliminary ruling — Directive 1999/37/EC — Registration documents for vehicles — Omissions in the registration certificates — Mutual recognition — Directive 2007/46/EC — Vehicles manufactured prior to EU harmonisation of technical requirements — Alterations having an impact on the technical characteristics of the vehicle.#Case C-326/17.

May 22, 2025 0 Comments

CELEX:62017CJ0118_SUM: Judgment of the Court (Third Chamber) of 14 March 2019.#Zsuzsanna Dunai v ERSTE Bank Hungary Zrt.#Request for a preliminary ruling from the Budai Központi Kerületi Bíróság.#Reference for a preliminary ruling — Consumer protection — Unfair terms in consumer contracts — Directive 93/13/EEC — Article 1(2) — Article 6(1) — Loan contract denominated in a foreign currency — Exchange difference — Substitution of a legislative provision for an unfair term declared void — Exchange rate risk — Continued existence of the contract after the unfair term has been deleted — National system for a uniform interpretation of law.#Case C-118/17.

May 22, 2025 0 Comments

CELEX:62019CJ0087_SUM: Judgment of the Court (Ninth Chamber) of 11 December 2019.#TV Play Baltic AS v Lietuvos radijo ir televizijos komisija.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling — Electronic communications networks and services — Directive 2002/21/EC (Framework Directive) — Article 2(m) — Provision of an electronic communications network — Concept — Directive 2002/22/EC (Universal Service Directive) — Article 31(1) — ‘Must carry’ obligation to broadcast specified radio and television channels — Operator offering a package of channels via satellite — Reasonable ‘must carry’ obligations — Conditions — Article 56 TFEU — Proportionality.#Case C-87/19.

May 22, 2025 0 Comments

CELEX:62017CJ0389_SUM: Judgment of the Court (First Chamber) of 16 January 2019.#Proceedings brought by „Paysera LT“ UAB.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling — Taking up of the business of electronic money institutions — Directive 2009/110/EC — Article 5(2) and (3) — Rules on own funds — Own funds required for the pursuit of activities linked to the issuance of electronic money — Definition of ‘activity linked to the issuance of electronic money’ — Issuance, for the benefit of the seller, of electronic money at par value of the funds received.#Case C-389/17.

May 22, 2025 0 Comments

CELEX:62017CJ0419_SUM: Judgment of the Court (First Chamber) of 23 January 2019.#Deza a.s. v European Chemicals Agency.#Appeal — Regulation (EC) No 1907/2006 (REACH Regulation) — Annex XIV — Establishment of a list of substances subject to authorisation — Inclusion in the list of substances identified for eventual inclusion in Annex XIV — Updating of the entry of the substance bis(2-ethylhexyl)phthalate (DEHP) in the list — Misinterpretation and misapplication of the REACH Regulation and of the principle of legal certainty — Distortion of the facts and evidence — Scope of the review.#Case C-419/17 P.

May 22, 2025 0 Comments

CELEX:62018CJ0143_SUM: Judgment of the Court (First Chamber) of 11 September 2019.#Antonio Romano and Lidia Romano v DSL Bank – a branch of DB Privat- und Firmenkundenbank AG, formerly DSL Bank – ein Geschäftsbereich der Deutsche Postbank AG.#Reference for a preliminary ruling – Consumer protection – Directive 2002/65/EC – Distance consumer loan agreement – Right of withdrawal – Exercising the right of withdrawal after the contract has been performed in full at the consumer’s express request – Communication to the consumer of information regarding the right of withdrawal.#Case C-143/18.

May 22, 2025 0 Comments

CELEX:62022CO0229_SUM: Order of the Court (Eighth Chamber) of 2 December 2022.#NC v Compania Naţională de Transporturi Aeriene Tarom SA.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Air transport – Regulation (EC) No 261/2004 – Article 5(1)(c)(iii) – Compensation and assistance to passengers – Cancellation of a flight – Right to compensation in the case of an offer of re-routing – Conditions – Divergence between different language versions of a provision of EU law – Re-routing allowing passengers to depart no more than one hour before their scheduled time of departure.#Case C-229/22.

May 22, 2025 0 Comments

CELEX:62017CJ0557_SUM: Judgment of the Court (Fourth Chamber) of 14 March 2019.#Staatssecretaris van Veiligheid en Justitie v Y.Z. and Others.#Request for a preliminary ruling from the Raad van State.#Reference for a preliminary ruling — Right to family reunification — Directive 2003/86/EC — Article 16(2)(a) — Article 17 — Withdrawal of the residence permit of a member of the family of a third-country national — Status of third-country nationals who are long-term residents — Directive 2003/109/EC — Article 9(1)(a) — Loss of that status — Fraud — Lack of knowledge of the fraud.#Case C-557/17.

May 22, 2025 0 Comments

CELEX:62018CJ0154_SUM: Judgment of the Court (Second Chamber) of 14 February 2019.#Tomás Horgan and Claire Keegan v Minister for Education & Skills and Others.#Request for a preliminary ruling from the Labour Court (Ireland).#Reference for a preliminary ruling — Equal treatment in employment and occupation — Directive 2000/78/EC — Article 2(2)(b) — Indirect discrimination on grounds of age — Newly recruited teachers — Date of recruitment — Salary scale and classification on that scale upon recruitment less advantageous than that applicable to teachers already employed as such.#Case C-154/18.

May 22, 2025 0 Comments

CELEX:62018CJ0468_SUM: Judgment of the Court (Third Chamber) of 5 September 2019.#R v P.#Request for a preliminary ruling from the Judecǎtoria Constanţa.#Reference for a preliminary ruling — Judicial cooperation in civil matters — Jurisdiction, recognition and enforcement of decisions in matters relating to maintenance obligations — Regulation (EC) No 4/2009 — Article 3(a) and (d) and Article 5 — Court seised of three joined claims concerning the divorce of the parents of a minor child, parental responsibility and the maintenance obligation with regard to that child — Court declaring that it has jurisdiction relating to the divorce and no jurisdiction relating to parental responsibility — Jurisdiction to entertain proceedings with regard to the claim concerning the maintenance obligation —

May 22, 2025 0 Comments

CELEX:62018CJ0145_SUM: Judgment of the Court (Second Chamber) of 5 September 2019.#Regards Photographiques SARL v Ministre de l'Action et des Comptes publics.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 103(2)(a) — Article 311(1), point 2 — Annex IX, Part A, point 7 — Reduced rate of VAT — Works of art — Concept — Photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies — National legislation restricting the application of the reduced rate of VAT only to photographs that have artistic character.#Case C-145/18.

May 22, 2025 0 Comments
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