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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:62023CJ0248: Judgment of the Court (First Chamber) of 12 September 2024.#Novo Nordisk A/S v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 90(1) – Reduction of the taxable amount consequent on a price reduction after the supply takes place – Contributions paid by a pharmaceutical company to the national health insurance agency – National tax legislation excluding contributions paid by a pharmaceutical company to the public health insurance agency pursuant to an ex lege obligation from the benefit of the reduction of the taxable amount.#Case C-248/23.

September 13, 2024 0 Comments

CELEX:62023CJ0429:           Arrêt de la Cour (septième chambre) du 12 septembre 2024.#„NARE-BG“ ЕООD contre Direktor na direktsia „Obzhalvane i danachno-osiguritelna praktika“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Renvoi préjudiciel – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Droit à déduction – Délais de déclaration et de versement de certains impôts – Prorogation en raison de la pandémie de COVID-19 – Refus de l’exercice du droit à déduction de la TVA – Forclusion – Principes d’équivalence, d’effectivité et de neutralité de la TVA.#Affaire C-429/23.

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September 13, 2024 0 Comments

CELEX:62023CJ0341:           Arrêt de la Cour (sixième chambre) du 12 septembre 2024.#Commission européenne contre République slovaque.#Manquement d’État – Environnement – Directive 1999/31/CE – Mise en décharge des déchets – Article 14, sous a) et b) – Décharges existantes – Plan d’aménagement – Désaffectation.#Affaire C-341/23.

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September 13, 2024 0 Comments

CELEX:62023CJ0566:           Arrêt de la Cour (septième chambre) du 12 septembre 2024.#Vincenzo D'Agostino et Dafin Srl contre Banque centrale européenne.#Pourvoi – Recours en indemnité – Déclaration de la présidente de la Banque centrale européenne (BCE) lors d’une conférence de presse – Préjudices supposés découler de cette déclaration – Baisse des indices boursiers – Absence de violation de règles de droit ayant pour objet de conférer des droits aux particuliers – Fixation des objectifs de la politique monétaire – Répartition des compétences entre les organes de la BCE – Abus de pouvoir.#Affaire C-566/23 P.

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September 13, 2024 0 Comments

CELEX:62022CJ0548: Judgment of the Court (First Chamber) of 12 September 2024.#M.M. v Presidenza del Consiglio dei ministri and Others.#Reference for a preliminary ruling – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clauses 4 and 5 – Principle of non-discrimination – Equal treatment in employment and occupation – Honorary and ordinary members of the judiciary – Measures intended to penalise improper use of fixed-term contracts – Fixed-term work – Procedure for the stabilisation of duties – Waiver by operation of law of any claim for the period prior to the stabilisation of duties – Compensation for damage resulting from the failure to properly implement EU law.#Case C-548/22.

September 13, 2024 0 Comments

CELEX:62022CJ0709: Judgment of the Court (Seventh Chamber) of 12 September 2024.#Syndyk Masy Upadłości A v Dyrektor Izby Administracji Skarbowej we Wrocławiu.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 273 and 395 – Implementing Decision (EU) 2019/310 – Fight against VAT fraud – Split payment mechanism – VAT account of an insolvent taxable person – Transfer at the request of the insolvency administrator of funds deposited on the VAT account.#Case C-709/22.

September 13, 2024 0 Comments

CELEX:62023CC0337: Opinion of Advocate General Collins delivered on 12 September 2024.###

September 13, 2024 0 Comments

CELEX:62023CJ0243_RES: Judgment of the Court (Second Chamber) of 12 September 2024.#Belgische Staat / Federale Overheidsdienst Financiën v L BV.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 187 – Adjustment of deductions – Extended adjustment period for immovable property acquired as capital goods – Concept of ‘capital goods’ – Article 190 – Option for Member States to treat as capital goods services with characteristics similar to those normally associated with those goods – Building extension and renovation works – Possibility under national law of treating such works as the construction or acquisition of immovable property – Restrictions – Direct effect of Article 190 – Margin of discretion.#Case C-243/23.

September 13, 2024 0 Comments

CELEX:62022CJ0741: Judgment of the Court (First Chamber) of 12 September 2024.#Casino de Spa SA and Others v État belge (SPF Finances).#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 135(1)(i) – Exemptions – Betting, lotteries and other forms of gambling – Conditions and limits – Principle of fiscal neutrality – Maintenance of the effects of a piece of national legislation – Entitlement to refund – Unjust enrichment – State aid – Article 107(1) TFEU – Application for a refund of the tax in the form of damages.#Case C-741/22.

September 13, 2024 0 Comments

CELEX:62023CJ0066: Judgment of the Court (First Chamber) of 12 September 2024.#Elliniki Ornithologiki Etaireia and Others v Ypourgos Esoterikon and Others.#Reference for a preliminary ruling – Environment – Directive 92/43/EEC – Directive 2009/147/EC – Conservation of wild birds – Conservation of natural habitats and of wild fauna and flora – Classification of a territory as a Special Protection Area – ‘Classification’ species – Temporary horizontal measures applied uniformly to all Special Protection Areas – Failure to adopt individualised management plans.#Case C-66/23.

September 13, 2024 0 Comments

CELEX:62023CJ0073: Judgment of the Court (First Chamber) of 12 September 2024.#Chaudfontaine Loisirs SA v État belge, représenté par le Ministre des Finances.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 135(1)(i) – Exemptions – Betting, lotteries and other forms of gambling – Conditions and limits – Principle of fiscal neutrality – Maintenance of the effects of a piece of national legislation – Entitlement to refund – Unjust enrichment.#Case C-73/23.

September 13, 2024 0 Comments

CELEX:62023CJ0066_RES: Judgment of the Court (First Chamber) of 12 September 2024.#Elliniki Ornithologiki Etaireia and Others v Ypourgos Esoterikon and Others.#Reference for a preliminary ruling – Environment – Directive 92/43/EEC – Directive 2009/147/EC – Conservation of wild birds – Conservation of natural habitats and of wild fauna and flora – Classification of a territory as a Special Protection Area – ‘Classification’ species – Temporary horizontal measures applied uniformly to all Special Protection Areas – Failure to adopt individualised management plans.#Case C-66/23.

September 13, 2024 0 Comments

CELEX:62024CO0511: Order of the Vice-President of the Court of 6 September 2024.#Aylo Freesites LTD v European Commission.#Appeal – Interim relief – Approximation of laws – Regulation (EU) 2022/2065 – Single market for digital services – Additional online advertising transparency – Decision to designate as a very large online platform – Action for annulment – Balancing of competing interests.#Case C-511/24 P(R).

September 13, 2024 0 Comments

CELEX:62024CO0123:           Ordonnance de la Cour (septième chambre) du 6 septembre 2024.#UO contre Predsedatel na Balgarskata federatsia po ribolovni sportove.#Renvoi préjudiciel – Article 53, paragraphe 2, et article 94, sous c), du règlement de procédure de la Cour – Interprétation du droit national – Incompétence manifeste de la Cour – Exigence d’indication des raisons justifiant la nécessité d’une interprétation de certaines dispositions du droit de l’Union par la Cour ainsi que du lien existant entre ces dispositions et la législation nationale applicable – Absence de précisions suffisantes – Irrecevabilité manifeste.#Affaire C-123/24.

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September 13, 2024 0 Comments

CELEX:62022CJ0775_RES: Judgment of the Court (First Chamber) of 5 September 2024.#M.S.G. and Others v Banco Santander, SA.#Reference for a preliminary ruling – Directive 2014/59/EU – Resolution of credit institutions and investment firms – General principles – Article 34(1)(a) and (b) – Bail-in – Write down of capital instruments – Conversion of subordinated obligations into shares and mandatory transfer for no consideration – Effects – Article 38(13) – Article 53(1) and (3) – Article 60(2), first subparagraph, points (b) and (c) – Articles 73 to 75 – Protection of the rights of shareholders and creditors – Purchase of capital instruments – Flawed and incorrect information provided in the prospectus – Action for damages – Action for a declaration of nullity in respect of the agreement for

September 13, 2024 0 Comments

CELEX:32024L1760R(01):           Rectificatif à la directive (UE) 2024/1760 du Parlement européen et du Conseil du 13 juin 2024 sur le devoir de vigilance des entreprises en matière de durabilité et modifiant la directive (UE) 2019/1937 et le règlement (UE) 2023/2859 (JO L, 2024/1760, 5.7.2024)

The corrigendum does not concern the English version.
September 13, 2024 0 Comments

CELEX:32024D2456: Council Decision (CFSP) 2024/2456 of 12 September 2024 amending Decision 2014/145/CFSP concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine

September 13, 2024 0 Comments

CELEX:32024R2455: Council Implementing Regulation (EU) 2024/2455 of 12 September 2024 implementing Regulation (EU) No 269/2014 concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine

September 13, 2024 0 Comments

CELEX:32024D2153: Council Decision (EU) 2024/2153 of 4 March 2024 on the signing, on behalf of the Union, and provisional application of the Enhanced Partnership and Cooperation Agreement between the European Union and its Member States, of the one part, and the Kyrgyz Republic, of the other part

September 13, 2024 0 Comments

Poročilo o izvajanju projekta davčno opismenjevanje mladih v šolskem letu 2023/2024

September 12, 2024 0 Comments
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