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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.


 

UPRS Sodba I U 570/2021-30

Ni mogoče slediti stališču tožnika, da se statusno preoblikovanje gospodarske družbe ne upošteva kot pridobitev deleža. Pravilnost tega stališča sledi tudi iz spremembe ZDoh-2AA, s katero je izrecno določeno, kateri datum se ob nominalnem povečanju kapitala upošteva kot čas pridobitve. Po presoji sodišča zato ni razloga, da bi se v konkretnem primeru statusno preoblikovanje gospodarske družbe oziroma povečanje kapitala iz sredstev družbe, ki je bilo opravljeno ob statusnem preoblikovanju, ne upoštevalo kot čas pridobitve (povečanega) deleža tožnika v d.o.o. in s tem kapitala, ki je predmet prodaje. Jezikovna interpretacija zakonskih določb pri tem zadostuje
October 18, 2024 0 Comments

CELEX:62023CC0386: Opinion of Advocate General Rantos delivered on 17 October 2024.###

October 18, 2024 0 Comments

CELEX:62023CC0453: Opinion of Advocate General Kokott delivered on 17 October 2024.###

October 18, 2024 0 Comments

CELEX:62023CC0452: Opinion of Advocate General Campos Sánchez-Bordona delivered on 17 October 2024.###

October 18, 2024 0 Comments

CELEX:62023CJ0349: Judgment of the Court (Second Chamber) of 17 October 2024.#HB v Bundesrepublik Deutschland.#Reference for a preliminary ruling – Social policy – Equal treatment in employment and occupation – Directive 2000/78/EC – Article 2(2)(a) – Prohibition of discrimination on grounds of age – Mandatory retirement age – National legislation precluding any postponement of the retirement of federal judges – Possibility for federal civil servants and Land judges to request the postponement of retirement – Difference in treatment on grounds of membership of a socio-professional category or place of work.#Case C-349/23.

October 18, 2024 0 Comments

CELEX:62023CJ0304: Judgment of the Court (Tenth Chamber) of 17 October 2024.#European Commission v Republic of Malta.#Failure of a Member State to fulfil obligations – Article 258 TFEU – Directive 91/271/EEC – Urban waste water treatment – Collecting systems for urban waste water in certain agglomerations – Article 4 – Secondary or equivalent treatment of urban waste water – Article 5 – Sensitive areas – More stringent treatment – Article 10 – Sufficient performance – Article 15 – Monitoring of the conformity of discharges with the requirements of Annex I.B – Control procedures laid down in Annex I.D – Maximum permitted number of samples which fail to conform.#Case C-304/23.

October 18, 2024 0 Comments

CELEX:62023CJ0105:           Arrêt de la Cour (dixième chambre) du 17 octobre 2024.#Firearms United Network e.a. contre Commission européenne.#Pourvoi – Règlement (CE) no 1907/2006 (règlement REACH) – Enregistrement, évaluation et autorisation des substances chimiques, ainsi que restrictions applicables à ces substances – Annexe XVII – Mise à jour – Règlement (UE) 2021/57 – Plomb – Utilisation en zones humides de la grenaille de chasse contenant une concentration en plomb supérieure à 1 % en poids.#Affaire C-105/23 P.

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October 18, 2024 0 Comments

CELEX:62023CJ0156: Judgment of the Court (Third Chamber) of 17 October 2024.#K and Others v Staatssecretaris van Justitie en Veiligheid.#Reference for a preliminary ruling – Area of freedom, security and justice – Immigration policy – Return of third-country nationals staying illegally in a Member State – Directive 2008/115/EC – Article 5 – Principle of non-refoulement – Enforcement of a return decision adopted in the context of a procedure for international protection, as a result of the illegal stay of the third-country national concerned arising from the rejection of an application for a residence permit provided for by national law – Obligation for the administrative authority to assess whether the enforcement of such a decision complies with the principle of non-refoulement – Article

October 18, 2024 0 Comments

CELEX:62023CJ0060: Judgment of the Court (Fifth Chamber) of 17 October 2024.#Skatteverket v Digital Charging Solutions GmbH.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 14 and 15 – Electric vehicle charging – Charging using devices provided by a company and allowing access to a network of charging points operated by different operators – Classification of the transaction for VAT purposes – ‘Supply of goods’ – Transfer made under commission contracts.#Case C-60/23.

October 18, 2024 0 Comments

CELEX:62023CJ0322: Judgment of the Court (Seventh Chamber) of 17 October 2024.#ED v Ministero dell’Istruzione e del Merito and Istituto nazionale della previdenza sociale (INPS).#Reference for a preliminary ruling – Social policy – Directive 1999/70/EC – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clause 4 – Public sector – Teachers – Employment of fixed-term workers as career civil servants through recruitment based on qualifications – Determination of the period of service deemed accrued – Account taken only in part of periods of service completed under fixed-term contracts – Subsequent reinstatement of the period of service not taken into account – No effect on the assessment of the existence of discrimination.#Case C-322/23.

October 18, 2024 0 Comments

CELEX:62023CJ0016: Judgment of the Court (First Chamber) of 17 October 2024.#FA.RO. di YK & C. Sas v Agenzia delle Dogane e dei Monopoli.#Reference for a preliminary ruling – Services in the internal market – Directive 2006/123/EC – Authorisation scheme – Article 10 – Conditions for the granting of authorisation – Sale of tobacco products – National legislation making the grant of authorisation to establish a point of sale for tobacco products subject to compliance with conditions – Conditions relating to distance and population – Protection of public health against smoking.#Case C-16/23.

October 18, 2024 0 Comments

CELEX:62023CJ0112: Judgment of the Court (Seventh Chamber) of 17 October 2024.#PT Pelita Agung Agrindustri and PT Permata Hijau Palm Oleo v European Commission.#Appeal – Subsidies – Imports of biodiesel originating in Indonesia – Implementing Regulation (EU) 2019/2092 – Definitive countervailing duty – Regulation (EU) 2016/1037 – Article 7 – Calculation of the amount of benefit – Article 8(1) and (2) – Price undercutting – Price pressure.#Case C-112/23 P.

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CELEX:62023CJ0461: Judgment of the Court (Seventh Chamber) of 17 October 2024.#Umweltforum Osnabrücker Land e. V. v Landkreis Osnabrück.#Reference for a preliminary ruling – Environment – Directive 2001/42/EC – Assessment of the effects of certain plans and programmes on the environment – Article 3(2)(b) – Directive 92/43/EEC – Article 6(3) – Acts for which an assessment is required – National legislative act designating a site as a special area of conservation – List of human activities prohibited on that site, with certain exceptions.#Case C-461/23.

October 18, 2024 0 Comments

CELEX:62023CJ0408: Judgment of the Court (Seventh Chamber) of 17 October 2024.#Rechtsanwältin und Notarin v Präsidentin des Oberlandesgerichts Hamm.#Reference for a preliminary ruling – Social policy – Equal treatment in employment and occupation – Article 21 of the Charter of Fundamental Rights of the European Union – Directive 2000/78/EC – Article 2(2)(a) and Article 6(1) – Prohibition of discrimination on grounds of age – Upper age limit of 60 years for first appointment to the position of lawyer commissioned as notary – Vacant positions due to a lack of younger candidates – Justification – Appropriateness and necessity.#Case C-408/23.

October 18, 2024 0 Comments

CELEX:62022CJ0701: Judgment of the Court (Third Chamber) of 17 October 2024.#SC AA SRL v MFE.#Reference for a preliminary ruling – European Regional Development Fund (ERDF) – Regulation (EC) No 1083/2006 – Article 60 – Principle of sound financial management – Article 80 – Right of beneficiaries to receive payments as soon as possible and in full – Right to obtain interest for late payment – Principles of effectiveness and equivalence – Termination of an ERDF financing contract on account of irregularities in its performance – Annulment of that termination – Correction of the irregularities – Combating late payment in commercial transactions – Directive 2011/7/EU – Scope.#Case C-701/22.

October 18, 2024 0 Comments

CELEX:62022CJ0076: Judgment of the Court (Third Chamber) of 17 October 2024.#QI v Santander Bank Polska S.A.#Reference for a preliminary ruling – Consumer protection – Directive 2014/17/EU – Credit agreements for consumers relating to residential immovable property – Article 25(1) – Early repayment – Consumer’s right to a reduction in the total cost of the credit – Article 4(13) – Concept of ‘total cost of the credit to the consumer’ – Costs that are dependent of the duration of the contract – Commission for granting the credit payable when concluding the contract – Methodology for calculating the reduction.#Case C-76/22.

October 18, 2024 0 Comments

CELEX:62023CJ0028: Judgment of the Court (Fourth Chamber) of 17 October 2024.#NFŠ a.s. v Slovenská republika konajúca prostredníctvom Ministerstva školstva, vedy, výskumu a športu Slovenskej republiky and Ministerstvo školstva, vedy, výskumu a športu Slovenskej republiky.#Reference for a preliminary ruling – Public procurement of works, supplies and services – Directive 2004/18/EC – Concept of ‘public works contracts’ – Collection of agreements comprising a grant agreement and an undertaking to purchase – Direct economic interest for the contracting authority – Work corresponding to the requirements specified by the contracting authority – Grant and undertaking to purchase constituting State aid compatible with the internal market – Directive 89/665/EEC – Directive 2014/24/EU – Consequence

October 18, 2024 0 Comments

CELEX:62023CJ0239_RES: Judgment of the Court (Second Chamber) of 17 October 2024.#Karl und Georg Anwander GbR Güterverwaltung v Land Baden-Württemberg.#Reference for a preliminary ruling – Common agricultural policy (CAP) – Funding by the European Agricultural Fund for Rural Development (EAFRD) – Regulation (EU) No 1305/2013 – Articles 31 and 32 – Payments for areas facing natural or other specific constraints – Mountain areas – Compensatory allowance – National administrative provisions excluding payment of that allowance for eligible areas situated in a region, of the same Member State, other than the region where the place of business of the agricultural holding is located – Provisions using the place of business of the agricultural holding as a condition for the grant of that compensat

October 18, 2024 0 Comments

CELEX:62023CJ0239: Judgment of the Court (Second Chamber) of 17 October 2024.#Karl und Georg Anwander GbR Güterverwaltung v Land Baden-Württemberg.#Reference for a preliminary ruling – Common agricultural policy (CAP) – Funding by the European Agricultural Fund for Rural Development (EAFRD) – Regulation (EU) No 1305/2013 – Articles 31 and 32 – Payments for areas facing natural or other specific constraints – Mountain areas – Compensatory allowance – National administrative provisions excluding payment of that allowance for eligible areas situated in a region, of the same Member State, other than the region where the place of business of the agricultural holding is located – Provisions using the place of business of the agricultural holding as a condition for the grant of that compensatory

October 18, 2024 0 Comments

CELEX:62023CJ0302: Judgment of the Court (Tenth Chamber) of 17 October 2024.#Marek Jarocki v C. J.#Reference for a preliminary ruling – Internal market – Electronic identification and trust services for electronic transactions – Regulation (EU) No 910/2014 – Article 25 – Electronic signatures – Legal effect and evidential value in legal proceedings – National legislation allowing the lodging with the courts, by electronic means, of procedural documents signed electronically – Need for those courts to have an appropriate ICT system.#Case C-302/23.

October 18, 2024 0 Comments
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