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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:62018CJ0213_SUM: Judgment of the Court (First Chamber) of 7 November 2019.#Adriano Guaitoli and Others v easyJet Airline Co. Ltd.#Request for a preliminary ruling from the Tribunale ordinario di Roma.#Reference for a preliminary ruling — Judicial cooperation in civil matters — Jurisdiction, recognition and enforcement of judgments in civil and commercial matters — Regulation (EU) No 1215/2012 — Article 7(1)(a) — Competent court in matters relating to a contract — Common rules on compensation and assistance to passengers in the event of denied boarding and of cancellation or long delay of flights — Regulation (EC) No 261/2004 — Articles 5, 7, 9 and 12 — Montreal Convention — Jurisdiction — Articles 19 and 33 — Application for compensation and compensation for damage resulting from the

May 20, 2025 0 Comments

CELEX:62018CJ0523_SUM: Judgment of the Court (Fifth Chamber) of 19 December 2019.#Engie Cartagena S.L. v Ministerio para la Transición Ecológica.#Request for a preliminary ruling from the Audiencia Nacional.#Reference for a preliminary ruling — Internal market in electricity — Common rules — Directive 2003/54/EC — Article 3(2) — Directive 2009/72/EC — Article 3(2) — Public service obligations — Meaning — National rules — Financing of energy efficiency plans — Designation of electricity generating undertakings — Mandatory contribution.#Case C-523/18.

May 20, 2025 0 Comments

CELEX:62018CJ0211_SUM: Judgment of the Court (Sixth Chamber) of 5 March 2020.#Idealmed III – Serviços de Saúde SA 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 — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(b) — Exemptions — Hospital and medical care — Hospital establishments — Services provided under social conditions comparable to those applicable to bodies governed by public law — Articles 377 and 391 — Derogations — Right to opt for a taxation regime — Maintenance of the taxation — Variation in the conditions for the exercise of the activity.#Case C-211/18.

May 20, 2025 0 Comments

CELEX:62018CJ0080_SUM: Judgment of the Court (Fifth Chamber) of 7 November 2019.#Asociación Española de la Industria Eléctrica (UNESA) and Others v Administración General del Estado and Others.#Requests for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling — Polluter-pays principle — Common rules for the internal market in electricity — Directive 2009/72/EC — Article 3(1) and (2) — Principle of non-discrimination — Financing the tariff deficit — Taxes applying only to undertakings which use nuclear energy to produce electricity.#Joined Cases C-80/18 to C-83/18.

May 20, 2025 0 Comments

CELEX:62018CJ0544_SUM: Judgment of the Court (Fourth Chamber) of 19 September 2019.#The Commissioners for Her Majesty's Revenue & Customs v Henrika Dakneviciute.#Request for a preliminary ruling from the Upper Tribunal.#Reference for a preliminary ruling — Article 49 TFEU — Freedom of establishment — Self-employment — National of a Member State who ceases to be self-employed because of the physical constraints in the late stages of pregnancy and the aftermath of childbirth — Retention of self-employed status.#Case C-544/18.

May 20, 2025 0 Comments

CELEX:62018CJ0039_SUM: Judgment of the Court (Third Chamber) of 10 July 2019.#European Commission v Icap Management Services Ltd and Icap New Zealand Ltd.#Appeal — Competition — Agreements, decisions and concerted practices — Japanese yen interest rate derivatives sector — Decision finding an infringement of Article 101 TFEU and Article 53 of the EEA Agreement — Liability of an undertaking for its role as facilitator of the cartel — Calculation of the fine — Obligation to state reasons.#Case C-39/18 P.

May 20, 2025 0 Comments

CELEX:62017CJ0628_SUM: Judgment of the Court (Fifth Chamber) of 12 June 2019.#Prezes Urzędu Ochrony Konkurencji i Konsumentów v Orange Polska S.A.#Request for a preliminary ruling from the Sąd Najwyższy.#Reference for a preliminary ruling — Consumer protection — Directive 2005/29/EC — Unfair business-to-consumer commercial practices — Concept of an aggressive commercial practice — Consumer required to take a final transactional decision in the presence of the courier handing over the general terms and conditions of the contract.#Case C-628/17.

May 20, 2025 0 Comments

CELEX:62018CJ0180_SUM: Judgment of the Court (Tenth Chamber) of 11 July 2019.#Agrenergy Srl and Fusignano Due Srl v Ministero dello Sviluppo Economico.#Requests for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling — Environment — Directive 2009/28/EC — Article 3(3)(a) — Promotion of the use of energy from renewable sources — Production of electricity by solar photovoltaic plants — Alteration of a support scheme — Principles of legal certainty and the protection of legitimate expectations.#Joined Cases C-180/18, C-286/18 and C-287/18.

May 20, 2025 0 Comments

CELEX:62015CJ0458_SUM: Judgment of the Court (Fifth Chamber) of 20 June 2019.#Criminal proceedings against K.P.#Request for a preliminary ruling from the Landgericht Saarbrücken.#Reference for a preliminary ruling — Common foreign and security policy — Combating terrorism — Restrictive measures directed against certain persons and entities — Freezing of funds — Common Position 2001/931/CFSP — Article 1(4) and (6) — Regulation (EC) No 2580/2001 — Article 2(3) — Council Decision retaining an organisation on the list of persons, groups and entities involved in terrorist acts — Validity.#Case C-458/15.

May 20, 2025 0 Comments

CELEX:62017CJ0705_SUM: Judgment of the Court (Fifth Chamber) of 12 June 2019.#Patent-och registreringsverket v Mats Hansson.#Request for a preliminary ruling from the Svea hovrätt, Patent- och marknadsöverdomstolen.#Reference for a preliminary ruling — Trade marks — Directive 2008/95/EC — Article 4(1)(b) — Likelihood of confusion — Overall impression — Earlier trade mark registered with a disclaimer — Effects of such a disclaimer on the extent of protection of the earlier trade mark.#Case C-705/17.

May 20, 2025 0 Comments

CELEX:62017CJ0680_SUM: Judgment of the Court (First Chamber) of 29 July 2019.#Sumanan Vethanayagam and Others v Minister van Buitenlandse Zaken.#Request for a preliminary ruling from the Rechtbank Den Haag, zittingsplaats Utrecht.#Reference for a preliminary ruling — Area of freedom, security and justice — Community Visa code — Regulation (EC) No 810/2009 — Article 5 — Member State competent for examining and deciding on a visa application — Article 8 — Representation arrangement — Article 32(3) — Appeal against a decision to refuse a visa — Member State competent to rule on the appeal where a representation arrangement is in place — Persons entitled to bring an appeal.#Case C-680/17.

May 20, 2025 0 Comments

CELEX:62017CJ0646_SUM: Judgment of the Court (First Chamber) of 13 June 2019.#Criminal proceedings against Gianluca Moro.#Request for a preliminary ruling from the Tribunale di Brindisi.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive 2012/13/EU – Right to information in criminal proceedings – Article 6(4) – Right to be informed of the accusation – Information about any change in the information given where this is necessary to safeguard the fairness of the proceedings – Modification of the legal classification of the acts on which the accusation is based – No possibility for the accused to apply for the negotiated penalty established in national law during the trial proceedings – Difference where there is modification of the acts on which the accu

May 20, 2025 0 Comments

CELEX:62017CJ0024_SUM: Judgment of the Court (First Chamber) of 8 May 2019.#Österreichischer Gewerkschaftsbund, Gewerkschaft Öffentlicher Dienst v Republik Österreich.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling — Social policy — Prohibition of all discrimination on grounds of age — Directive 2000/78/EC — Exclusion of professional experience obtained before the age of 18 — New system of remuneration and advancement — Maintenance of the difference in treatment — Freedom of movement for workers — Article 45 TFEU — Regulation (EU) No 492/2011 — Article 7(1) — National legislation providing for account to be taken of a proportion of previous periods of service.#Case C-24/17.

May 20, 2025 0 Comments

CELEX:62017CJ0694_SUM: Judgment of the Court (Third Chamber) of 2 May 2019.#Pillar Securitisation Sàrl v Hildur Arnadottir.#Request for a preliminary ruling from the Cour de cassation (Luxembourg).#Reference for a preliminary ruling — Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters — Lugano II Convention — Article 15 — Contract concluded by a consumer — Relationship with Directive 2008/48/EC — Consumer credit agreements — Articles 2 and 3 — Concepts of ‘consumer’ and of ‘transactions covered by the directive’ — Maximum amount of credit — Irrelevant for the purposes of Article 15 of the Lugano II Convention.#Case C-694/17.

May 20, 2025 0 Comments

Možne motnje v delovanju portala SICIS, 21. 5. 2025

V sredo, 21. 5. 2025, med 22.00 in 23.59 bodo možne motnje v delovanju portala SICIS zaradi vzdrževalnih del.

Priporočamo uporabo pom​ožnega postopka​ po potrebi.​​​​​​

May 20, 2025 0 Comments

Možne motnje v delovanju portala SICIS, 21. 5. 2025

V sredo, 21. 5. 2025, med 22.00 in 23.59 bodo možne motnje v delovanju portala SICIS zaradi vzdrževalnih del.

Priporočamo uporabo pom​ožnega postopka​ po potrebi.​​​​​​

May 20, 2025 0 Comments

Možne motnje v delovanju portala SICIS, 21. 5. 2025

V sredo, 21. 5. 2025, med 22.00 in 23.59 bodo možne motnje v delovanju portala SICIS zaradi vzdrževalnih del.

Priporočamo uporabo pom​ožnega postopka​ po potrebi.​​​​​​

May 20, 2025 0 Comments

Možne motnje v delovanju portala SICIS, 21. 5. 2025

V sredo, 21. 5. 2025, med 22.00 in 23.59 bodo možne motnje v delovanju portala SICIS zaradi vzdrževalnih del.

Priporočamo uporabo pom​ožnega postopka​ po potrebi.​​​​​​

May 20, 2025 0 Comments

CELEX:32024R3211R(01)

The corrigendum does not concern the English version.
May 20, 2025 0 Comments

CELEX:32025R0941: Regulation (EU) 2025/941 of the European Parliament and of the Council of 7 May 2025 on European Union labour market statistics on businesses, repealing Council Regulation (EC) No 530/1999 and Regulations (EC) No 450/2003 and (EC) No 453/2008 of the European Parliament and of the Council (Text with EEA relevance)

May 20, 2025 0 Comments
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