Išči

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:62023CJ0031:           Arrêt de la Cour (sixième chambre) du 4 octobre 2024.#Ferriere Nord SpA contre Commission européenne.#Pourvoi – Concurrence – Ententes – Marché des ronds à béton – Décision de la Commission européenne constatant une infraction à l’article 65 CA, après l’expiration du traité CECA, sur le fondement du règlement (CE) no 1/2003 – Décision prise à la suite de l’annulation de décisions antérieures – Tenue d’une nouvelle audition en présence des autorités de concurrence des États membres – Droits de la défense – Principe de bonne administration – Exigence d’impartialité – Délai raisonnable – Obligation de motivation – Proportionnalité – Principe ne bis in idem – Exception d’illégalité – Circonstances aggravantes – Récidive – Circonstances atténuantes – Égalité de tra

This document does not exist in English.
October 5, 2024 0 Comments

CELEX:62023CJ0494: Judgment of the Court (Seventh Chamber) of 4 October 2024.#QE and IJ v DP and EB.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction and the enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Article 1(1) – Scope – Civil and commercial matters – Concept – Proceedings seeking to substitute the defendant’s consent to the release of property seized by the law enforcement authorities from the custody of the court – Article 8(2) – Application to intervene – Concept of ‘third party’.#Case C-494/23.

October 5, 2024 0 Comments

CELEX:62023CJ0475: Judgment of the Court (Ninth Chamber) of 4 October 2024.#Voestalpine Giesserei Linz v Administraţia Judeţeană a Finanţelor Publice Cluj and Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 168(a) – Right to deduct VAT – Acquisition of goods by a taxable person – Making available of those goods free of charge to a subcontractor for the purpose of carrying out works for the taxable person – Refusal of the deduction of the VAT relating to those goods.#Case C-475/23.

October 5, 2024 0 Comments

CELEX:62022CJ0585_RES:           Arrêt de la Cour (première chambre) du 4 octobre 2024.#X BV contre Staatssecretaris van Financiën.#Renvoi préjudiciel – Liberté d’établissement – Article 49 TFUE – Impôt sur les sociétés – Emprunt transfrontalier intragroupe aux fins du financement de l’acquisition ou de l’augmentation d’une participation dans une société non liée au groupe concerné qui devient, à la suite de cette opération, liée à ce groupe – Déduction des intérêts versés au titre de cet emprunt – Emprunt contracté à des conditions de pleine concurrence – Notion de “montage purement artificiel” – Principe de proportionnalité.#Affaire C-585/22.

This document does not exist in English.
October 5, 2024 0 Comments

CELEX:62023CJ0507: Judgment of the Court (Eighth Chamber) of 4 October 2024.#A v Patērētāju tiesību aizsardzības centrs.#Reference for a preliminary ruling – Protection of personal data – Regulation (EU) 2016/679 – Article 82(1) – Right to compensation and liability – Unlawful processing of data – Infringement of the right to protection of personal data – Concept of ‘damage’ – Compensation for non-material damage in the form of apologies – Whether permissible – Principle of effectiveness – Assessment of the form and level of compensation – Whether possible to take into consideration the attitude and motivation of the controller.#Case C-507/23.

October 5, 2024 0 Comments

CELEX:62023CJ0200: Judgment of the Court (First Chamber) of 4 October 2024.#Agentsia po vpisvaniyata v OL.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Publication in the commercial register of a company’s constitutive instrument containing personal data – Directive (EU) 2017/1132 – Non-compulsory personal data – Lack of consent of the data subject – Right to erasure – Non-material damage.#Case C-200/23.

October 5, 2024 0 Comments

CELEX:62023CJ0200_RES: Judgment of the Court (First Chamber) of 4 October 2024.#Agentsia po vpisvaniyata v OL.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Publication in the commercial register of a company’s constitutive instrument containing personal data – Directive (EU) 2017/1132 – Non-compulsory personal data – Lack of consent of the data subject – Right to erasure – Non-material damage.#Case C-200/23.

October 5, 2024 0 Comments

CELEX:62023CJ0004_RES: Judgment of the Court (Grand Chamber) of 4 October 2024.#M.-A.A. v Direcţia de Evidenţă a Persoanelor Cluj and Others.#Reference for a preliminary ruling – Citizenship of the Union – Articles 20 and 21 TFEU – Articles 7 and 45 of the Charter of Fundamental Rights of the European Union – Right to move and reside freely within the territory of the Member States – Union citizen who has lawfully acquired, during the exercise of that right and his residence in another Member State, a change of his first name and gender identity – Obligation on the part of that Member State to recognise and enter in the birth certificate that change of first name and gender identity – National legislation which does not permit such recognition and entry, obliging the party concerned to bri

October 5, 2024 0 Comments

CELEX:62023CJ0004: Judgment of the Court (Grand Chamber) of 4 October 2024.#M.-A.A. v Direcţia de Evidenţă a Persoanelor Cluj and Others.#Reference for a preliminary ruling – Citizenship of the Union – Articles 20 and 21 TFEU – Articles 7 and 45 of the Charter of Fundamental Rights of the European Union – Right to move and reside freely within the territory of the Member States – Union citizen who has lawfully acquired, during the exercise of that right and his residence in another Member State, a change of his first name and gender identity – Obligation on the part of that Member State to recognise and enter in the birth certificate that change of first name and gender identity – National legislation which does not permit such recognition and entry, obliging the party concerned to bring n

October 5, 2024 0 Comments

CELEX:62023CJ0134: Judgment of the Court (Fourth Chamber) of 4 October 2024.#Somateio «Elliniko Symvoulio gia tous Prosfyges» and Astiki Mi Kerdoskopiki Etaireia «Ypostirixi Prosfygon sto Aigaio» v Ypourgos Exoterikon and Ypourgos Metanastefsis kai Asylou.#Reference for a preliminary ruling – Granting of international protection – Directive 2013/32/EU – Article 38 – Article 18 of the Charter of Fundamental Rights of the European Union – Concept of ‘safe third country’ – Classification of the Republic of Türkiye as a ‘safe third country’ – Readmission of applicants for international protection in third countries – Refusal.#Case C-134/23.

October 5, 2024 0 Comments

CELEX:62023CJ0171: Judgment of the Court (Fourth Chamber) of 4 October 2024.#UP CAFFE d.o.o. v Ministarstvo financija Republike Hrvatske.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Point 19 of Article 287 – VAT exemption scheme for small enterprises – Abusive practice by forming a new company.#Case C-171/23.

October 5, 2024 0 Comments

CELEX:62023CJ0228_RES: Judgment of the Court (First Chamber) of 4 October 2024.#Association AFAÏA v Institut national de l’origine et de la qualité (INAO).#Reference for a preliminary ruling – Agriculture – Organic production and labelling of organic products – Regulation (EU) 2018/848 – Use of certain products and substances in organic production and their listing – Derogation – Implementing Regulation (EU) 2021/1165 – Annex II – Concepts of ‘factory farming’ and ‘landless livestock production’ – Consumer confidence – Animal welfare – Respect for the environment and the climate – Criteria.#Case C-228/23.

October 5, 2024 0 Comments

CELEX:62023CJ0228: Judgment of the Court (First Chamber) of 4 October 2024.#Association AFAÏA v Institut national de l’origine et de la qualité (INAO).#Reference for a preliminary ruling – Agriculture – Organic production and labelling of organic products – Regulation (EU) 2018/848 – Use of certain products and substances in organic production and their listing – Derogation – Implementing Regulation (EU) 2021/1165 – Annex II – Concepts of ‘factory farming’ and ‘landless livestock production’ – Consumer confidence – Animal welfare – Respect for the environment and the climate – Criteria.#Case C-228/23.

October 5, 2024 0 Comments

CELEX:62022CJ0535:           Arrêt de la Cour (première chambre) du 4 octobre 2024.#Aeris Invest Sàrl contre Commission européenne et Conseil de résolution unique.#Pourvoi – Politique économique et monétaire – Union bancaire – Règlement (UE) no 806/2014 – Mécanisme de résolution unique des établissements de crédit et de certaines entreprises d’investissement – Procédure de résolution applicable en cas de défaillance avérée ou prévisible d’une entité – Adoption d’un dispositif de résolution à l’égard de Banco Popular Español SA – Article 18, paragraphe 1 – Conditions auxquelles est soumise l’adoption d’un dispositif de résolution – Obligations du Conseil de résolution unique (CRU) – Devoir de diligence – Obligation de motivation – Article 88 – Obligation de confidentialité – Article 14 – O

This document does not exist in English.
October 5, 2024 0 Comments

CELEX:62023CJ0579: Judgment of the Court (First Chamber) of 4 October 2024.#Cunsorziu di i Salamaghji Corsi - Consortium des Charcutiers Corses and Others v European Commission.#Appeal – Protection of designations of origin and geographical indications – Regulation (EU) No 1151/2012 – Articles 7 and 8 – Article 49(2) and Article 50(1) – Scope of the European Commission’s control of the applications for registration of a name as a geographical indication – Division of powers between the national authorities and the Commission – Conditions for registration of a name.#Case C-579/23 P.

October 5, 2024 0 Comments

CELEX:62022CJ0541:           Arrêt de la Cour (première chambre) du 4 octobre 2024.#Araceli García Fernández e.a. contre Commission européenne et Conseil de résolution unique.#Pourvoi – Politique économique et monétaire – Union bancaire – Règlement (UE) no 806/2014 – Mécanisme de résolution unique des établissements de crédit et de certaines entreprises d’investissement – Procédure de résolution applicable en cas de défaillance avérée ou prévisible d’une entité – Adoption d’un dispositif de résolution à l’égard de Banco Popular Español SA – Article 14 – Objectifs de la résolution – Article 18, paragraphe 1 – Conditions auxquelles est soumise l’adoption d’un dispositif de résolution – Obligations du Conseil de résolution unique (CRU) et de la Commission européenne Article 20 – Valorisation

This document does not exist in English.
October 5, 2024 0 Comments

CELEX:62023CC0313:           Conclusions de l'avocat général M. P. Pikamäe, présentées le 4 octobre 2024.###

This document does not exist in English.
October 5, 2024 0 Comments

CELEX:62022CJ0399:           Arrêt de la Cour (grande chambre) du 4 octobre 2024.#Confédération paysanne contre Ministre de l’Agriculture et de la Souveraineté alimentaire et Ministre de l'Économie, des Finances et de la Souveraineté industrielle et numérique.#Renvoi préjudiciel – Politique commerciale commune – Accords internationaux – Accord euro-méditerranéen établissant une association entre les Communautés européennes et leurs États membres, d’une part, et le Royaume du Maroc, d’autre part – Modification des protocoles no 1 et no 4 de l’accord euro-méditerranéen – Règlement (UE) no 1169/2011 – Article 9 – Article 26, paragraphe 2 – Règlement d’exécution (UE) no 543/2011 – Article 3, paragraphes 1 et 2 – Article 5, paragraphes 1 et 2 – Article 8 – Article 15, paragraphes 1 et 4 – Anne

This document does not exist in English.
October 5, 2024 0 Comments

CELEX:62022CJ0399_RES:           Arrêt de la Cour (grande chambre) du 4 octobre 2024.#Confédération paysanne contre Ministre de l’Agriculture et de la Souveraineté alimentaire et Ministre de l'Économie, des Finances et de la Souveraineté industrielle et numérique.#Renvoi préjudiciel – Politique commerciale commune – Accords internationaux – Accord euro-méditerranéen établissant une association entre les Communautés européennes et leurs États membres, d’une part, et le Royaume du Maroc, d’autre part – Modification des protocoles no 1 et no 4 de l’accord euro-méditerranéen – Règlement (UE) no 1169/2011 – Article 9 – Article 26, paragraphe 2 – Règlement d’exécution (UE) no 543/2011 – Article 3, paragraphes 1 et 2 – Article 5, paragraphes 1 et 2 – Article 8 – Article 15, paragraphes 1 et 4 –

This document does not exist in English.
October 5, 2024 0 Comments

CELEX:62023CJ0438:           Arrêt de la Cour (deuxième chambre) du 4 octobre 2024.#Protéines France e.a. contre Ministre de l'Économie, des Finances et de la Souveraineté industrielle et numérique.#Renvoi préjudiciel – Règlement (UE) no 1169/2011 – Information des consommateurs sur les denrées alimentaires – Article 2, paragraphe 2, sous n) à p), et articles 7, 9 et 17 – Pratiques loyales concernant la dénomination des denrées alimentaires – Dénominations légales, noms usuels et noms descriptifs – Remplacement de composants ou d’ingrédients d’une denrée alimentaire – Article 38, paragraphe 1 – Questions expressément harmonisées – Mesures nationales interdisant l’utilisation de dénominations carnées pour désigner un produit contenant des protéines végétales.#Affaire C-438/23.

This document does not exist in English.
October 5, 2024 0 Comments
RSS
First349350351352354356357358Last