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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:62019CJ0604_SUM: Judgment of the Court (First Chamber) of 25 February 2021.#Gmina Wrocław v Dyrektor Krajowej Informacji Skarbowej.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) – Article 9(1) – Article 13(1) – Article 14(1) and (2)(a) – Concept of ‘supply of goods’ – Transformation of the right of perpetual usufruct into full immovable property ownership rights by operation of law – Municipality collecting fees for the transformation – Concept of ‘compensation’ – Concept of ‘taxable person acting as such’ – Exception – Bodies governed by public law which engage in activities or transactions as public authorities.#Case C-604/19.

May 13, 2025 0 Comments

CELEX:62019CJ0941_SUM: Judgment of the Court (Ninth Chamber) of 10 March 2021.#Samohýl group a.s. v Generální ředitelství cel.#Request for a preliminary ruling from the Krajský soud v Ostravě.#Reference for a preliminary ruling – Common Customs Tariff – Tariff classification – Combined Nomenclature – Tariff headings 3004 and 3808 – Interpretation – Regulation (EC) No 455/2007 – Spot-on solution for cats against infestations of fleas and ticks – Therapeutic or prophylactic effects.#Case C-941/19.

May 13, 2025 0 Comments

CELEX:62019CJ0220_SUM: Judgment of the Court (Tenth Chamber) of 3 March 2021.#Promociones Oliva Park SL v Tribunal Económico Administrativo Regional (TEAR) de la Comunidad Valenciana.#Request for a preliminary ruling from the Tribunal Superior de Justicia de la Comunidad Valenciana.#Reference for a preliminary ruling – Directive 2008/118/EC – General arrangements for excise duty – Article 1(2) – Other indirect taxes on excise goods – Directive 2009/28/EC – Promotion of the use of energy from renewable sources – Article 1 and Article 3(1), (2) and (3)(a), the latter paragraph read in conjunction with Article 2(k) – Directive 2009/72/EC – Common rules for the internal market in electricity – Tax on the value of electricity production – Nature and structure of the tax – Electricity from renew

May 13, 2025 0 Comments

CELEX:62019CJ0193_SUM: Judgment of the Court (Fourth Chamber) of 4 March 2021.#A v Migrationsverket.#Request for a preliminary ruling from the Förvaltningsrätten i Malmö – Migrationsdomstolen.#Reference for a preliminary ruling – Area of freedom, security and justice – Border controls, asylum and immigration – Convention implementing the Schengen Agreement – Consultation of the Schengen Information System (SIS) in the examination of an application for a residence permit made by a third-country national for whom an alert has been issued in the SIS for the purposes of refusing entry – Article 25(1) – Schengen Borders Code – Entry conditions for third-country nationals – Article 6(1) and (5) – Charter of Fundamental Rights of the European Union – Article 7 and Article 24(2) – Refusal to renew

May 13, 2025 0 Comments

CELEX:62019TO0489(06):           Ordonnance du Tribunal (dixième chambre élargie) du 30 avril 2025.#BPCE e.a. 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 2019 – Retrait de l’acte initialement attaqué – Non-lieu à statuer partiel – Obligation de motivation – Droit d’être entendu – Erreur de droit – Erreur manifeste d’appréciation – Exception d’illégalité – Recours en partie manifestement dépourvu de tout fondement en droit.#Affaire T-489/19.

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May 13, 2025 0 Comments

CELEX:62024TO0373:           Ordonnance du Tribunal (quatrième chambre) du 7 mai 2025.#Debrégeas et associés Pharma (D&A Pharma) contre Agence européenne des médicaments.#Recours en annulation – Médicaments à usage humain – Autorisation de mise sur le marché de l’Alcover granules – Avis scientifique défavorable du comité des médicaments à usage humain – Rejet d’une demande de “rétractation” – Absence d’intérêt à agir – Irrecevabilité.#Affaire T-373/24.

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May 13, 2025 0 Comments

CELEX:62019CJ0475_SUM: Judgment of the Court (First Chamber) of 17 December 2020.#Federal Republic of Germany v European Commission.#Appeal – Approximation of laws – Regulation (EU) No 305/2011 – Harmonised conditions for the marketing of construction products – Harmonised standards and technical regulations – Harmonised standards EN 14342:2013, EN 14904:2006, EN 13341:2005 + A1:2011 and EN 12285-2:2005 – Action for annulment.#Joined Cases C-475/19 P and C-688/19 P.

May 13, 2025 0 Comments

CELEX:62019CJ0388_SUM: Judgment of the Court (First Chamber) of 18 March 2021.#MK 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 – Direct taxation – Tax on capital gains from immovable property – Free movement of capital – Basis for assessment of tax – Discrimination – Option to be taxed according to the same arrangements as residents – Compliance with EU law.#Case C-388/19.

May 13, 2025 0 Comments

CELEX:62019CJ0346_SUM: Judgment of the Court (Tenth Chamber) of 17 December 2020.#Bundeszentralamt für Steuern v Y-GmbH.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Value added tax (VAT) – Refund of VAT – Directive 2008/9/EC – Article 8(2)(d) – Article 15 – Indication of number of the invoice – Refund application.#Case C-346/19.

May 13, 2025 0 Comments

CELEX:62020CJ0048_SUM: Judgment of the Court (Sixth Chamber) of 18 March 2021.#UAB “P” v Dyrektor Izby Skarbowej w B.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Taxes improperly invoiced – Good faith on the part of the issuer of the invoice – Risk of loss of tax revenue – Obligations of the Member States to provide for the possibility of adjusting tax improperly invoiced – Principles of fiscal neutrality and proportionality.#Case C-48/20.

May 13, 2025 0 Comments

CELEX:62019TO0468(05):           Ordonnance du Tribunal (dixième chambre élargie) du 30 avril 2025.#Confédération nationale du Crédit mutuel e.a. 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 2019 – Retrait de l’acte initialement attaqué – Non-lieu à statuer partiel – Obligation de motivation – Droit d’être entendu – Erreur de droit – Erreur manifeste d’appréciation – Exception d’illégalité – Recours en partie manifestement dépourvu de tout fondement en droit.#Affaire T-468/19.

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May 13, 2025 0 Comments

CELEX:62019TO0467(05):           Ordonnance du Tribunal (dixième chambre élargie) du 30 avril 2025.#BNP Paribas et BNP Paribas Arbitrage 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 2019 – Retrait de l’acte initialement attaqué – Non-lieu à statuer partiel – Obligation de motivation – Droit d’être entendu – Erreur de droit – Erreur manifeste d’appréciation – Exception d’illégalité – Recours en partie manifestement dépourvu de tout fondement en droit.#Affaire T-467/19.

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May 13, 2025 0 Comments

CELEX:62019CJ0607_SUM: Judgment of the Court (Fifth Chamber) of 17 December 2020.#Husqvarna AB v Lidl Digital International GmbH & Co. KG.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – EU trade marks – Regulation (EC) No 207/2009 – Article 51(1)(a) – Article 55(1) – Revocation of rights in an EU mark – EU mark which has not been put to genuine use within a continuous period of five years – Expiry of the period of five years – Date of assessment.#Case C-607/19.

May 13, 2025 0 Comments

CELEX:62024CO0318(02)

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May 13, 2025 0 Comments

CELEX:62019CJ0466_SUM: Judgment of the Court (Eighth Chamber) of 28 January 2021.#Qualcomm, Inc. and Qualcomm Europe, Inc. v European Commission.#Appeal – Competition – Abuse of dominant position – Market for UMTS-compliant baseband chipsets – Regulation (EC) No 1/2003 – Article 18(3) – Decision to request information – Necessity of the information requested – Proportionality – Burden of proof – Self-incrimination.#Case C-466/19 P.

May 13, 2025 0 Comments

CELEX:62019CJ0655_SUM: Judgment of the Court (Sixth Chamber) of 20 January 2021.#Administraţia Judeţeană a Finanţelor Publice Sibiu and Direcţia Generală Regională a Finanţelor Publice Braşov v LN.#Request for a preliminary ruling from the Curtea de Apel Alba Iulia.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2 – Article 9 – Concepts of ‘economic activity’ and ‘taxable person’ – Transactions which seek to obtain income from goods on a continuing basis – Acquisition by a creditor of immovable property in the context of an enforcement procedure carried out for the purpose of the recovery of loans secured by mortgage guarantees and the sale of those buildings – Simple exercise of the right of ownership by its holder.#Case C-655/19.

May 13, 2025 0 Comments

CELEX:62019CJ0218_SUM: Judgment of the Court (First Chamber) of 17 December 2020.#Adina Onofrei v Conseil de l’ordre des avocats au barreau de Paris and Others.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling – Free movement of persons – Freedom of establishment – Access to the profession of lawyer – Exemption from training and diploma requirements – Grant of the exemption – Conditions – National legislation providing for an exemption for category A civil servants and former category A civil servants or for persons treated as such with experience in the professional practice of national law, on national territory, in the national civil service of the Member State concerned or in an international organisation.#Case C-218/19.

May 13, 2025 0 Comments

CELEX:62019TO0466(05):           Ordonnance du Tribunal (dixième chambre élargie) du 30 avril 2025.#Société générale e.a. 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 2019 – Retrait de l’acte initialement attaqué – Non-lieu à statuer partiel – Obligation de motivation – Droit d’être entendu – Erreur de droit – Erreur manifeste d’appréciation – Exception d’illégalité – Recours en partie manifestement dépourvu de tout fondement en droit.#Affaire T-466/19.

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May 13, 2025 0 Comments

CELEX:62024TO0452: Order of the General Court (Tenth Chamber) of 5 May 2025.#DR v European Insurance and Occupational Pensions Authority.#Action for annulment and for damages – Civil service – Compliance with the time limits laid down in Articles 90 and 91 of the Staff Regulations – Request for review of a decision which has become final – No substantial new fact – Inadmissibility.#Case T-452/24.

May 13, 2025 0 Comments

Občasno moten dostop do storitev sistema eDavki in G2G, 13.5.2025

Obveščamo vas, da občasno beležimo moten dostop do storitev sistema eDavki in G2G. Težava je v reševanju.

Za nevšečnosti se opravičujemo in prosimo za razumevanje.

May 13, 2025 0 Comments
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