Išči

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:62019CJ0896_RES: Judgment of the Court (Grand Chamber) of 20 April 2021.#Repubblika v Il-Prim Ministru.#Request for a preliminary ruling from the Qorti Ċivili Prim’Awla - Ġurisdizzjoni Kostituzzjonali.#Reference for a preliminary ruling – Article 2 TEU – Values of the European Union – Rule of law – Article 49 TEU – Accession to the European Union – No reduction in the level of protection of the values of the European Union – Effective judicial protection – Article 19 TEU – Article 47 of the Charter of Fundamental Rights of the European Union – Scope – Independence of the members of the judiciary of a Member State – Appointments procedure – Power of the Prime Minister – Involvement of a judicial appointments committee.#Case C-896/19.

August 29, 2024 0 Comments

CELEX:62018CJ0302_RES: Judgment of the Court (Third Chamber) of 3 October 2019.#X v Belgische Staat.#Request for a preliminary ruling from the Raad voor Vreemdelingenbetwistingen.#Reference for a preliminary ruling — Immigration policy — Status of third-country nationals who are long-term residents — Directive 2003/109/EC — Conditions for acquiring long-term resident status — Article 5(1)(a) — Stable, regular and sufficient resources.#Case C-302/18.

August 29, 2024 0 Comments

CELEX:62017CJ0395_RES: Judgment of the Court (Grand Chamber) of 31 October 2019.#European Commission v Kingdom of the Netherlands.#Failure of a Member State to fulfil obligations — Own resources — Association of the Overseas Countries and Territories (OCT) with the European Union — Decision 91/482/EEC — Decision 2001/822/EC — Acceptance for import into the European Union free of customs duties of products originating in the OCTs — Movement certificate EUR. 1 — Wrongful issue of certificates by the authorities of an OCT — Customs duties not collected by the importing Member States — Article 4(3) TEU — Principle of sincere cooperation — Liability of the Member State having special relations with the OCTs concerned — Obligation to compensate the loss of the European Union’s own resources caus

August 29, 2024 0 Comments

CELEX:62018CJ0585_RES: Judgment of the Court (Grand Chamber) of 19 November 2019.#A. K. and Others v Sąd Najwyższy, CP v Sąd Najwyższy and DO v Sąd Najwyższy.#Requests for a preliminary ruling from the Sąd Najwyższy.#Reference for a preliminary ruling — Directive 2000/78/EC — Equal treatment in employment and occupation — Non-discrimination on the ground of age — Lowering of the retirement age of judges of the Sąd Najwyższy (Supreme Court, Poland) — Article 9(1) — Right to a remedy — Article 47 of the Charter of Fundamental Rights of the European Union — Effective judicial protection — Principle of judicial independence — Creation of a new chamber of the Sąd Najwyższy (Supreme Court) with jurisdiction inter alia for cases of retiring the judges of that court — Chamber formed by judges newl

August 29, 2024 0 Comments

CELEX:62018CJ0212_RES: Judgment of the Court (Second Chamber) of 24 October 2019.#Prato Nevoso Termo Energy Srl v Provincia di Cuneo and ARPA Piemonte.#Request for a preliminary ruling from the Tribunale Amministrativo Regionale per il Piemonte.#Reference for a preliminary ruling — Environment — Directive 2008/98/EC — Waste — Used vegetable oils having undergone chemical treatment — Article 6(1) and (4) — End-of-waste status — Directive 2009/28/EC — Promotion of the use of energy from renewable sources — Article 13 — National authorisation, certification and licensing procedures that are applied to plants for the production of electricity, heating or cooling from renewable energy sources — Use of a bioliquid as a power source for an electric power plant.#Case C-212/18.

August 29, 2024 0 Comments

CELEX:62019CJ0470_RES: Judgment of the Court (First Chamber) of 15 April 2021.#Friends of the Irish Environment Ltd v Commissioner for Environmental Information.#Request for a preliminary ruling from the High Court (Irlande).#Reference for a preliminary ruling – Aarhus Convention – Directive 2003/4/EC – Right of access to environmental information held by public authorities – Article 2, point 2 – Notion of ‘public authority’ – Bodies or institutions when acting in a judicial or legislative capacity – Information in the file of closed court proceedings.#Case C-470/19.

August 29, 2024 0 Comments

CELEX:62018CJ0192_RES: Judgment of the Court (Grand Chamber) of 5 November 2019.#European Commission v Republic of Poland.#Failure of a Member State to fulfil obligations — Second subparagraph of Article 19(1) TEU — Rule of law — Effective judicial protection in the fields covered by EU law — Principles of the irremovability of judges and judicial independence — Lowering of the retirement age of judges of the ordinary Polish courts — Possibility of continuing to carry out the duties of judge beyond the newly set age, by authorisation of the Minister for Justice — Article 157 TFEU — Directive 2006/54/EC — Articles 5(a) and 9(1)(f) — Prohibition of discrimination based on sex in matters of pay, employment and occupation — Establishment of different retirement ages for men and women holding t

August 29, 2024 0 Comments

CELEX:62017CJ0391_RES: Judgment of the Court (Grand Chamber) of 31 October 2019.#European Commission v United Kingdom of Great Britain and Northern Ireland.#Failure of a Member State to fulfil obligations — Own resources — Association of the Overseas Countries and Territories (OCT) with the European Union — Decision 91/482/EEC — Article 101(2) — Acceptance for import into the European Union free of customs duties of products not originating in the OCT but which are in free circulation in an OCT and are re-exported as such to the European Union — Export certificates EXP — Wrongful issue of certificates by the authorities of an OCT — Article 4(3) TEU — Principle of sincere cooperation — Liability of the Member State having special relations with the OCT concerned — Obligation to compensate f

August 29, 2024 0 Comments

CELEX:62018CJ0233_RES: Judgment of the Court (Grand Chamber) of 12 November 2019.#Zubair Haqbin v Federaal Agentschap voor de opvang van asielzoekers.#Request for a preliminary ruling from the Arbeidshof te Brussel.#Reference for a preliminary ruling — Applicants for international protection — Directive 2013/33/EU — Article 20(4) and (5) — Serious breach of the rules of the accommodation centres as well as seriously violent behaviour — Scope of the Member States’ right to determine the sanctions applicable — Unaccompanied minor — Reduction or withdrawal of material reception conditions.#Case C-233/18.

August 29, 2024 0 Comments

CELEX:62018CJ0197_RES: Judgment of the Court (First Chamber) of 3 October 2019.#Proceedings brought by Wasserleitungsverband Nördliches Burgenland and Others.#Request for a preliminary ruling from the Verwaltungsgericht Wien.#Reference for a preliminary ruling — Environment — Directive 91/676/EEC — Protection of waters against pollution caused by nitrates from agricultural sources — Objective of reducing pollution — Waters affected by pollution — Maximum nitrate level of 50 mg/l — Action programmes adopted by the Member States — Rights of individuals to have such a programme amended — Locus standi before the national authorities and courts.#Case C-197/18.

August 29, 2024 0 Comments

CELEX:62017CJ0663_RES: Judgment of the Court (Grand Chamber) of 5 November 2019.#European Central Bank (ECB) and Others v Trasta Komercbanka and Others.#Appeal — Admissibility — Representation of a party before the Court — Power of attorney given to the lawyer — Power of attorney withdrawn by the liquidator of the appellant company — Further steps in the proceedings by the decision-making body of the appellant company — Charter of Fundamental Rights of the European Union — Article 47 — Right to an effective remedy — Regulation (EU) No 1024/2013 — Prudential supervision of credit institutions — Decision to withdraw a credit institution’s authorisation — Action for annulment before the General Court of the European Union — Admissibility — Whether the shareholders of the company whose authori

August 29, 2024 0 Comments

CELEX:62018CJ0128_RES: Judgment of the Court (Grand Chamber) of 15 October 2019.#Dumitru-Tudor Dorobantu.#Request for a preliminary ruling from the Hanseatisches Oberlandesgericht Hamburg.#Reference for a preliminary ruling — Police and judicial cooperation in criminal matters — Framework Decision 2002/584/JHA — European arrest warrant — Grounds for refusal of execution — Article 4 of the Charter of Fundamental Rights of the European Union — Prohibition of inhuman or degrading treatment — Conditions of detention in the issuing Member State — Assessment by the executing judicial authority — Criteria.#Case C-128/18.

August 29, 2024 0 Comments

CELEX:62017CJ0703_RES: Judgment of the Court (Second Chamber) of 10 October 2019.#Adelheid Krah v Universität Wien.#Request for a preliminary ruling from the Oberlandesgericht Wien.#Reference for a preliminary ruling – Free movement of persons – Article 45 TFEU – Workers – Regulation (EU) No 492/2011 – Article 7(1) – Postdoctoral senior lecturers – Limitation on the recognition of previous periods of professionally relevant service completed in another Member State – System of pay linking a higher rate of pay to the duration of employment with the current employer.#Case C-703/17.

August 29, 2024 0 Comments

CELEX:62016TJ0365_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 28 November 2019.#Portigon AG v Single Resolution Board.#Economic and monetary union – Banking union – Single resolution mechanism for credit institutions and certain investment firms (SRM) – Single Resolution Fund (SRF) — Decision of the SRB on 2016 ex-ante contributions – Action for annulment – Direct and individual concern – Admissibility – Essential procedural requirements – Authentication of the decision – Procedure for the adoption of the decision – Obligation to state reasons.#Case T-365/16.

August 29, 2024 0 Comments

CELEX:62018CJ0261_RES: Judgment of the Court (Grand Chamber) of 12 November 2019.#European Commission v Ireland.#Failure of a Member State to fulfil obligations — Judgment of the Court establishing a failure to fulfil obligations — Non-compliance — Directive 85/337/EEC — Consent for, and construction of, a wind farm — Project likely to have significant effects on the environment — Absence of a prior environmental impact assessment — Obligation to regularise — Article 260(2) TFEU — Application for an order to pay a penalty payment and a lump sum.#Case C-261/18.

August 29, 2024 0 Comments

CELEX:62018CJ0349_RES: Judgment of the Court (Fifth Chamber) of 7 November 2019.#Nationale Maatschappij der Belgische Spoorwegen (NMBS) v Mbutuku Kanyeba and Others.#Requests for a preliminary ruling from the Vredegerecht te Antwerpen.#References for a preliminary ruling — Rail transport — Passengers’ rights and obligations — Regulation (EC) No 1371/2007 — Article 3(8) — Transport contract — Concept — Passenger without a ticket at the time of boarding a train — Unfair terms in consumer contracts — Directive 93/13/EEC — Article 1(2) and Article 6(1) — General conditions of carriage of a railway undertaking — Mandatory statutory or regulatory provisions — Penalty clause — Powers of the national court.#Joined Cases C-349/18 to C-351/18.

August 29, 2024 0 Comments

CELEX:62020TO0719_RES: Order of the General Court (Fourth Chamber) of 27 April 2021 (Extracts).#Roberto Alejandro Macías Chávez and Others v Kingdom of Spain and European Parliament.#Action for failure to act and for damages – Institutional law – Parliament’s Committee on Petitions – Petition concerning the infringement by the Spanish courts of EU law in the field of fundamental rights – Decision to declare the petition closed – Article 28 of the Rules of Procedure – Request for referral to a Chamber sitting in extended composition – Action in part brought before a court or tribunal manifestly lacking jurisdiction to hear it, in part manifestly inadmissible and in part manifestly lacking any foundation in law.#Case T-719/20.

August 29, 2024 0 Comments

CELEX:62018TJ0031_RES: Judgment of the General Court (First Chamber) of 27 November 2019.#Luisa Izuzquiza and Arne Semsrott v European Border and Coast Guard Agency.#Access to documents — Regulation (EC) No 1049/2001 — Documents relating to a naval operation carried out by Frontex in the central Mediterranean in 2017 — Vessels deployed — Refusal of access — Article 4(1)(a) of Regulation No 1049/2001 — Exception relating to the protection of the public interest in the field of public security.#Case T-31/18.

August 29, 2024 0 Comments

CELEX:62016TJ0502_RES: Judgment of the General Court (Eighth Chamber) of 20 November 2019 (Extracts).#Stefano Missir Mamachi di Lusignano, as heir to Livio Missir Mamachi di Lusignano and Others v European Commission.#Civil service — Officials — Murder of an official and his wife — Obligation to ensure the safety of staff in the service of the European Union — Liability of the institution for non-material damage suffered by the family members of a deceased official — Mother, brother and sister of the official — Action for damages — Admissibility — Standing to bring proceedings under Article 270 TFEU — Person covered by the Staff Regulations — Reasonable period of time.#Case T-502/16.

August 29, 2024 0 Comments

CELEX:62016TJ0377_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 28 November 2019.#Hypo Vorarlberg Bank AG, foremerly Vorarlberger Landes- und Hypothekenbank AG v Single Resolution Board.#Economic and monetary union – Banking union – Single resolution mechanism for credit institutions and certain investment firms (SRM) – Single Resolution Fund (SRF) – Decision of the SRB on 2016 ex ante contributions – Action for annulment – Direct and individual concern – Admissibility – Essential procedural requirements – Authentication of the decision – Procedure for the adoption of the decision – Obligation to state reasons – Limitation in time of the effects of the judgment.#Joined Cases T-377/16, T-645/16 and T-809/16.

August 29, 2024 0 Comments
RSS
First401402403404406408409410Last