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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:62023CC0416: Opinion of Advocate General Richard de la Tour delivered on 5 September 2024.###

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CELEX:62023CC0346: Opinion of Advocate General Medina delivered on 5 September 2024.###

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CELEX:62023CC0137: Opinion of Advocate General Rantos delivered on 5 September 2024.###

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CELEX:62023CC0047: Opinion of Advocate General Emiliou delivered on 5 September 2024.###

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CELEX:62023CC0526: Opinion of Advocate General Richard de la Tour delivered on 5 September 2024.###

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CELEX:62024CC0387:           Conclusions de l'avocat général M. A. Rantos, présentées le 5 septembre 2024.###

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September 6, 2024 0 Comments

CELEX:62023CC0627: Opinion of Advocate General Richard de la Tour delivered on 5 September 2024.###

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CELEX:62022CJ0447: Judgment of the Court (First Chamber) of 5 September 2024.#Republic of Slovenia v European Commission.#Appeal – State aid – Articles 107 and 108 TFEU – Measures granted by the Republic of Slovenia to a municipal network of dispensing pharmacies before its accession to the European Union – Preliminary examination phase – Failure to initiate the formal investigation procedure – Concept of ‘serious difficulties’ – Extent of the European Commission’s investigative duty – Burden of proof on the party relying on the existence of ‘serious difficulties’ – Scope.#Case C-447/22 P.

September 6, 2024 0 Comments

CELEX:62023CJ0067: Judgment of the Court (First Chamber) of 5 September 2024.#W. GmbH and Der Generalbundesanwalt beim Bundesgerichtshof v S.Z.#Reference for a preliminary ruling – Common foreign and security policy – Restrictive measures in respect of Burma/Myanmar – Prohibition on the import of goods originating in or exported from Burma/Myanmar – Regulation (EC) No 194/2008 – Article 2(2)(a) – Teak logs originating in Burma/Myanmar exported to and processed in Taiwan before being transported to the European Union – Regulation (EEC) No 2913/92 – Community Customs Code – Article 24 – Concept of ‘substantial processing or working’ – Teak logs that have been debranched, debarked, sawn into the shape of wooden cuboids or cut into sawn teak wood in Taiwan – Certificate of origin issued by the

September 6, 2024 0 Comments

CELEX:62022CJ0494: Judgment of the Court (Third Chamber) of 5 September 2024.#European Commission v Czech Republic.#Appeal – Own resources of the European Union – Financial liability of a Member State – Payment to the European Commission of amounts corresponding to a loss of own resources – Action based on unjust enrichment of the European Union – Obligations of the Member States with regard to own resources – Establishment of the amounts of own resources – Entry of amounts not recovered in the B account – Time limits – Exemption from making available amounts corresponding to established entitlements declared irrecoverable – Conditions.#Case C-494/22 P.

September 6, 2024 0 Comments

CELEX:62023CJ0344: Judgment of the Court (Sixth Chamber) of 5 September 2024.#Pārtikas drošības, dzīvnieku veselības un vides zinātniskais institūts “BIOR” v Valsts ieņēmumu dienests.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Regulation (EC) No 1186/2009 – Relief from import duties – Article 46 – Tags intended for the marking of fish – Concept of ‘scientific instrument or apparatus’ – Tariff classification – Combined Nomenclature – Subheadings 3926 90 92 and 3926 90 97.#Case C-344/23.

September 6, 2024 0 Comments

CELEX:62023CJ0083: Judgment of the Court (Seventh Chamber) of 5 September 2024.#H GmbH v Finanzamt M.#Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – VAT unduly invoiced and paid – Correction of the invoice – Liquidation of the supplier – Refund to the supplier of the VAT – Refusal of the tax authority to refund the VAT directly to the purchaser – Priority for the right to a VAT refund – Risk of a double refund of the VAT – Risk of loss of tax revenue.#Case C-83/23.

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CELEX:62022CJ0775: 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 the

September 6, 2024 0 Comments

CELEX:62022CJ0498: Judgment of the Court (Fourth Chamber) of 5 September 2024.#Novo Banco SA - Sucursal en España and Others v C.F.O. and Others.#Reference for a preliminary ruling – Reorganisation and winding up of credit institutions – Directive 2001/24/EC – Articles 3 and 6 – Reorganisation measure taken in respect of a credit institution – Transfer of the obligations and responsibilities of that credit institution to a ‘bridge bank’ prior to the bringing of a legal action seeking payment of a claim held against that credit institution – Transfer back to the same credit institution of certain of those obligations and responsibilities – Law of the Member State where the proceedings concerned were brought (lex concursus) – Effects of a reorganisation measure in other Member States – Mutua

September 6, 2024 0 Comments

CELEX:62022CJ0639: Judgment of the Court (Fourth Chamber) of 5 September 2024.#X and Others v Inspecteur van de Belastingdienst Utrecht and Others.#References for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 135(1)(g) – Management of special investment funds – Definition – Pension funds – Comparability with an undertaking for collective investment in transferable securities (UCITS) – Investment risk borne by the members – Scope – Need for comparison with a pension fund regarded by the Member State concerned as a special investment fund.#Joined Cases C-639/22 to C-643/22.

September 6, 2024 0 Comments

CELEX:62023CJ0109: Judgment of the Court (Second Chamber) of 5 September 2024.#GM and ON v PR.#Reference for a preliminary ruling – Common foreign and security policy – Restrictive measures taken in view of Russia’s actions destabilising the situation in Ukraine – Regulation (EU) No 833/2014 – Article 5n(2) and (6) – Prohibition on the direct or indirect provision of legal advisory services to the Russian Government or to legal persons, entities or bodies established in Russia – Exemption concerning the provision of services which are strictly necessary to ensure access to judicial, administrative or arbitration proceedings in a Member State – Authentication and execution, by a notary, of a contract for the sale of immovable property – Assistance provided by an interpreter during such auth

September 6, 2024 0 Comments

CELEX:62023CJ0086: Judgment of the Court (Fourth Chamber) of 5 September 2024.#E.N.I. and Y.K.I. v HUK-COBURG-Allgemeine Versicherung AG.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Law applicable to non-contractual obligations – Regulation (EC) No 864/2007 – Article 16 – Overriding mandatory provisions – Road traffic accident – Rights to compensation recognised in respect of the family members of the deceased person – Principle of fairness for the purposes of compensation for non-material damage suffered – Assessment criteria.#Case C-86/23.

September 6, 2024 0 Comments

CELEX:62022CJ0498_RES: Judgment of the Court (Fourth Chamber) of 5 September 2024.#Novo Banco SA - Sucursal en España and Others v C.F.O. and Others.#Reference for a preliminary ruling – Reorganisation and winding up of credit institutions – Directive 2001/24/EC – Articles 3 and 6 – Reorganisation measure taken in respect of a credit institution – Transfer of the obligations and responsibilities of that credit institution to a ‘bridge bank’ prior to the bringing of a legal action seeking payment of a claim held against that credit institution – Transfer back to the same credit institution of certain of those obligations and responsibilities – Law of the Member State where the proceedings concerned were brought (lex concursus) – Effects of a reorganisation measure in other Member States – M

September 6, 2024 0 Comments

CELEX:62023CJ0109_RES: Judgment of the Court (Second Chamber) of 5 September 2024.#GM and ON v PR.#Reference for a preliminary ruling – Common foreign and security policy – Restrictive measures taken in view of Russia’s actions destabilising the situation in Ukraine – Regulation (EU) No 833/2014 – Article 5n(2) and (6) – Prohibition on the direct or indirect provision of legal advisory services to the Russian Government or to legal persons, entities or bodies established in Russia – Exemption concerning the provision of services which are strictly necessary to ensure access to judicial, administrative or arbitration proceedings in a Member State – Authentication and execution, by a notary, of a contract for the sale of immovable property – Assistance provided by an interpreter during such

September 6, 2024 0 Comments

CELEX:62023CJ0224: Judgment of the Court (Second Chamber) of 5 September 2024.#Penya Barça Lyon : Plus que des supporters (PBL) and Issam Abdelmouine v European Commission.#Appeal – State aid – Complaint concerning State aid that enabled a football club to hire a player previously employed by another club – Complaint lodged by one of the socios of the latter club, set up as a not-for-profit association – European Commission decision finding that no ‘interested party’ entitled to lodge a complaint is present – Regulation (EU) 2015/1589 – Article 1(h) – Notions of ‘interested party’ and ‘person whose interests might be affected by the granting of aid’.#Case C-224/23 P.

September 6, 2024 0 Comments
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