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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: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.

September 6, 2024 0 Comments

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

CELEX:62023CJ0256: Judgment of the Court (Second Chamber) of 5 September 2024.#European Chemicals Agency v Hallertauer Hopfenveredelungsges. m.b.H. and B. GmbH.#Reference for a preliminary ruling – Article 299 TFEU – Regulation (EC) No 1907/2006 – Registration, evaluation, authorisation and restriction of chemicals (REACH) – Article 94(1) – Regulation (EC) No 340/2008 – First subparagraph of Article 11(3) and third subparagraph of Article 13(4) – Fees due to the European Chemicals Agency (ECHA) – Fee for registration of a substance – Reduction granted to small and medium-sized enterprises (SMEs) – Verification by ECHA of the declaration relating to the size of the enterprise in question – Failure to provide certain information within the prescribed period – ECHA decision demanding payment

September 6, 2024 0 Comments

CELEX:62023CJ0086_RES: 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:62021CJ0393_RES: Judgment of the Court (Fourth Chamber) of 16 February 2023.#Lufthansa Technik AERO Alzey GmbH v Arik Air Limited and Others.#Request for a preliminary ruling from the Lietuvos Aukščiausiasis Teismas.#Reference for a preliminary ruling – Judicial cooperation in civil and commercial matters – Regulation (EC) No 805/2004 – European Enforcement Order for uncontested claims – Article 23(c) – Stay of enforcement of a judgment certified as a European Enforcement Order – Exceptional circumstances – Concept.#Case C-393/21.

September 6, 2024 0 Comments

CELEX:32023R1542R(08)

The corrigendum does not concern the English version.
September 6, 2024 0 Comments

CELEX:32024D0847R(01):           Rectificatif à la décision (PESC) 2024/847 du Conseil du 12 mars 2024 modifiant la décision 2014/145/PESC concernant des mesures restrictives eu égard aux actions compromettant ou menaçant l’intégrité territoriale, la souveraineté et l’indépendance de l’Ukraine (JO L, 2024/847, 13.3.2024)

The corrigendum does not concern the English version.
September 6, 2024 0 Comments

CELEX:32024D2181: Political and Security Committee Decision (CFSP) 2024/2181 of 27 August 2024 on the appointment of the EU Mission Force Commander for the European Union Military Assistance Mission in Mozambique (EUMAM Mozambique), and repealing Decision (CFSP) 2023/1790 (EUMAM Mozambique/1/2024)

September 6, 2024 0 Comments

CELEX:32024D2396: Council Decision (CFSP) 2024/2396 of 6 September 2024 amending Decision (CFSP) 2016/610 on a European Union CSDP Military Training Mission in the Central African Republic (EUTM RCA)

September 6, 2024 0 Comments

CELEX:62017CJ0163_RES: Judgment of the Court (Grand Chamber) of 19 March 2019.#Abubacarr Jawo v Bundesrepublik Deutschland.#Request for a preliminary ruling from the Verwaltungsgerichtshof Baden-Württemberg.#Reference for a preliminary ruling — Area of freedom, security and justice — Dublin system — Regulation (EU) No 604/2013 — Transfer of the asylum seeker to the Member State responsible for examining the application for international protection — Concept of ‘absconding’ — Modalities of extending the time limit for transfer — Article 4 of the Charter of Fundamental Rights of the European Union — Substantial risk of inhuman or degrading treatment on completion of the asylum procedure — Living conditions of beneficiaries of international protection in that Member State.#Case C-163/17.

September 5, 2024 0 Comments

CELEX:62017CJ0617_RES: Judgment of the Court (Fourth Chamber) of 3 April 2019.#Powszechny Zakład Ubezpieczeń na Życie S.A. v Prezes Urzędu Ochrony Konkurencji i Konsumentów.#Request for a preliminary ruling from the Sąd Najwyższy.#Reference for a preliminary ruling — Competition — Article 82 EC — Abuse of a dominant position — Regulation (EC) No 1/2003 — Article 3(1) — Application of national competition law — Decision of a national competition authority to impose one fine on the basis of national law and another on the basis of EU law — Charter of Fundamental Rights of the European Union — Article 50 — Principle of ne bis in idem — Whether applicable.#Case C-617/17.

September 5, 2024 0 Comments

CELEX:62017CJ0258_RES: Judgment of the Court (Grand Chamber) of 15 January 2019.#E.B. v Versicherungsanstalt öffentlich Bediensteter BVA.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling — Social policy — Directive 2000/78/EC — Equal treatment in employment and occupation — Article 2 — Attempted act of same-sex indecency committed by a civil servant on male minors — Disciplinary sanction adopted in 1975 — Compulsory early retirement accompanied by a reduction in the pension entitlement — Discrimination based on sexual orientation — Effects of the application of Directive 2000/78/EC on the disciplinary sanction — Calculation of the retirement pension paid.#Case C-258/17.

September 5, 2024 0 Comments
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