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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:62018TJ0150_RES: Judgment of the General Court (Second Chamber, Extended Composition) of 9 September 2020.#BNP Paribas v European Central Bank.#Economic and monetary policy – Prudential supervision of credit institutions – Contribution to the deposit guarantee scheme or the Single Resolution Fund through irrevocable payment commitments – Tasks conferred on the ECB – The ECB’s specific supervisory powers – Article 4(1)(f) and Article 16(1)(c) and (2)(d) of Regulation (EU) No 1024/2013 – Measure imposing the deduction of the cumulative amount of outstanding irrevocable payment commitments from Common Equity Tier 1 capital – No individual examination.#Cases T-150/18 and T-345/18.

August 22, 2024 0 Comments

CELEX:62019CJ0181_RES: Judgment of the Court (Grand Chamber) of 6 October 2020.#Jobcenter Krefeld - Widerspruchsstelle v JD.#Request for a preliminary ruling from the Landessozialgericht Nordrhein-Westfalen.#Reference for a preliminary ruling – Free movement of persons – Workers – Regulation (EU) No 492/2011 – Article 7(2) – Equal treatment – Social advantages – Article 10 – Children attending school – Directive 2004/38/EC – Article 24 – Social assistance – Regulation (EC) No 883/2004 – Article 4 – Article 70 – Special non-contributory cash benefits – Migrant worker with dependent children attending school in the host Member State.#Case C-181/19.

August 22, 2024 0 Comments

CELEX:62019TJ0338_RES: Judgment of the General Court (Eighth Chamber) of 23 September 2020.#UE v European Commission.#Civil service – Temporary members of staff – Health problems alleged to be caused by working conditions – Request for recognition of an occupational disease – Article 73 of the Staff Regulations – Right to be heard – Article 41 of the Charter of Fundamental Rights – Obligation for the person concerned to be heard before the original decision.#Case T-338/19.

August 22, 2024 0 Comments

CELEX:62019CJ0119_RES: Judgment of the Court (Grand Chamber) of 8 September 2020.#European Commission and Council of the European Union v Francisco Carreras Sequeros and Others.#Appeal – Civil service – Staff Regulations of Officials of the European Union – Reform of 1 January 2014 – Article 6 of Annex X – Officials and members of the contract staff serving in a third country – New provisions on the granting of days of paid annual leave – Objection of illegality – Charter of Fundamental Rights of the European Union – Article 31(2) – Directive 2003/88/EC – Fundamental right to paid annual leave.#Case C-119/19 P and C-126/19 P.

August 22, 2024 0 Comments

CELEX:62018CJ0807_RES: Judgment of the Court (Grand Chamber) of 15 September 2020.#Telenor Magyarország Zrt. v Nemzeti Média- és Hírközlési Hatóság Elnöke.#Requests for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Electronic communications – Regulation (EU) 2015/2120 – Article 3 – Open internet access – Article 3(1) – Rights of end users – Right to access applications and services and to use them – Right to provide applications and services – Article 3(2) – Prohibition of agreements and commercial practices limiting the exercise of end users’ rights – Concepts of ‘agreements’, ‘commercial practices’, ‘end users’ and ‘consumers’ – Assessment of whether the exercise of end users’ rights is limited – Detailed rules – Article 3(3) – Obligation of equ

August 22, 2024 0 Comments

CELEX:62018CJ0674_RES: Judgment of the Court (Fifth Chamber) of 9 September 2020.#EM v TMD Friction GmbH and FL v TMD Friction EsCo GmbH.#Requests for a preliminary ruling from the Bundesarbeitsgericht.#Reference for a preliminary ruling – Social policy – Transfers of undertakings – Directive 2001/23/EC – Articles 3 and 5 – Safeguarding of employees’ rights – Protection of employees in the event of the insolvency of their employer – Transfer made by the insolvency administrator of the transferring undertaking subject to insolvency proceedings – Occupational old-age pension benefits – Restriction on the obligations of the transferee – Amount of the benefit payable under the supplementary occupational pension scheme calculated on the basis of the employee’s pay when insolvency proceedings we

August 22, 2024 0 Comments

CELEX:62018CJ0594_RES: Judgment of the Court (Grand Chamber) of 22 September 2020.#Republic of Austria v European Commission.#Appeal – State aid – Article 107(3)(c) TFEU – Articles 11 and 194 TFEU – Article 1, Article 2(c) and Article 106a(3) of the Euratom Treaty – Planned aid for Hinkley Point C nuclear power station (United Kingdom) – Decision declaring the aid compatible with the internal market – Objective of common interest – Environmental objectives of the European Union – Principle of protection of the environment, ‘polluter pays’ principle, precautionary principle and principle of sustainability – Determination of the economic activity concerned – Market failure – Proportionality of the aid – Operating or investment aid – Determination of the aid elements – Guarantee Notice.#Case

August 22, 2024 0 Comments

CELEX:62013TJ0515(01)_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 23 September 2020.#Kingdom of Spain and Others v European Commission.#State aid – Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and their investors – Tax provisions applicable to certain finance lease agreements for the acquisition of vessels (Spanish Tax Lease System) – Decision declaring the aid incompatible in part with the internal market and ordering its partial recovery – Selectivity – Obligation to state reasons – Recovery of aid – Equal treatment – Legitimate expectations – Legal certainty.#Joined Cases T-515/13 RENV and T-719/13 RENV.

August 22, 2024 0 Comments

CELEX:62019TJ0549_RES: Judgment of the General Court (Tenth Chamber) of 23 September 2020 (Extracts).#Medac Gesellschaft für klinische Spezialpräparate mbH v European Commission.#Medicinal products for human use – Orphan medicinal products – Application for marketing authorisation for the medicinal product Trecondi-treosulfan – Decision to remove a medicinal product from the Register of Orphan Medicinal Products – Article 3(1)(b) of Regulation (EC) No 141/2000 – Concept of ‘satisfactory method’ – Article 5(12)(b) of Regulation No 141/2000 – Error of law.#Case T-549/19.

August 22, 2024 0 Comments

CELEX:62016TJ0796_RES: Judgment of the General Court (Ninth Chamber) of 23 September 2020 (Extracts).#CEDC International sp. z o.o. v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for an EU three-dimensional mark – Shape of a blade of grass in a bottle – Earlier three-dimensional national mark – Genuine use of the earlier mark – Article 15(1) and Article 43(2) and (3) of Regulation (EC) No 40/94 (now Article 18(1) and Article 47(2) and (3) of Regulation (EU) 2017/1001) – Nature of use – Alteration of distinctive character – Use in conjunction with other marks – Scope of the protection – Requirement for clarity and precision – Requirement for the description and the representation to align with one another – Decision taken following annulm

August 22, 2024 0 Comments

CELEX:62019CJ0540_RES: Judgment of the Court (Third Chamber) of 17 September 2020.#WV v Landkreis Harburg.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction in matters relating to maintenance obligations – Regulation (EC) No 4/2009 – Article 3(b) – Court for the place where the maintenance creditor is habitually resident – Action for recovery brought by a public body subrogated to the claims of a maintenance creditor.#Case C-540/19.

August 22, 2024 0 Comments

CELEX:62017TJ0745_RES: Judgment of the General Court (Third Chamber) of 9 September 2020.#Kerkosand spol. s r. o. v European Commission.#State aid – Aid for an investment project in western Slovakia – Regional investment aid – Dismissal of a complaint – Decision not to raise any objections – Conditions for exemption – Article 14 of Regulation (EU) No 651/2014 – Scope of the Commission’s supervisory power – Guidelines on regional State aid for 2014-2020 – Concept of SME – Article 3(2) and (3) of Annex I to Regulation No 651/2014 – Data used for the staff headcount and the financial amounts and reference period – Article 4 of Annex I to Regulation No 651/2014 – Doubts as to the compatibility of the aid with the internal market – Article 4(4) of Regulation (EU) 2015/1589 – Serious difficultie

August 22, 2024 0 Comments

CELEX:62019CJ0245_RES: Judgment of the Court (Grand Chamber) of 6 October 2020.#État luxembourgeois v B and Others.#Requests for a preliminary ruling from the Cour administrative (Luxembourg).#References for a preliminary ruling – Directive 2011/16/EU – Administrative cooperation in the field of taxation – Articles 1 and 5 – Decision ordering that information be provided to the competent authority of a Member State, acting in response to a request for exchange of information from the competent authority of another Member State – Person holding the information the production of which is ordered by the competent authority of the first Member State – Taxpayer concerned by the investigation giving rise to the request from the competent authority of the second Member State – Third parties with

August 22, 2024 0 Comments

CELEX:62010TJ0271(01)_RES: Judgment of the General Court (Third Chamber) of 18 November 2020.#H v Council of the European Union.#Common foreign and security policy – National staff member on secondment to the EUPM in Bosnia and Herzegovina – Redeployment decision – Misuse of powers – Interests of the service – Psychological harassment – Punitive nature of the redeployment – Liability – Non-material damage.#Case T-271/10 RENV II.

August 22, 2024 0 Comments

CELEX:62018TJ0510_RES: Judgment of the General Court (Fourth Chamber) of 23 September 2020 (Extracts).#Khaled Kaddour v Council of the European Union.#Common foreign and security policy – Restrictive measures adopted against Syria – Freezing of funds – Error of assessment – Right to property – Proportionality – Damage to reputation – Determination of listing criteria.#Case T-510/18.

August 22, 2024 0 Comments

CELEX:62017TJ0255_RES: Judgment of the General Court (Ninth Chamber, Extended Composition) of 5 October 2020 (Extracts).#Les Mousquetaires and ITM Entreprises v European Commission.#Competition – Agreements, decisions and concerted practices – Administrative procedure – Decisions ordering an inspection – Plea of illegality against Article 20 of Regulation (EC) No 1/2003 – Right to an effective remedy – Obligation to state reasons – Right to inviolability of the home – Sufficiently strong evidence – Proportionality – Action for annulment – Complaints relating to manner of conducting the inspection – Refusal to protect the confidentiality of data relating to private life – Inadmissibility.#Case T-255/17.

August 22, 2024 0 Comments

CELEX:62019TJ0370_RES: Judgment of the General Court (Ninth Chamber) of 23 September 2020.#Kingdom of Spain v European Commission.#External relations – Technical cooperation – Electronic communications – Regulation (EU) 2018/1971 – Body of European Regulators for Electronic Communications – Article 35(2) of Regulation 2018/1971 – Participation of regulatory authorities of third countries in that body – Participation of the national regulatory authority of Kosovo – Concept of third country – Error of law.#Case T-370/19.

August 22, 2024 0 Comments

CELEX:62018TJ0151_RES: Judgment of the General Court (Ninth Chamber, Extended Composition) of 28 October 2020.#Slim Ben Tijani Ben Haj Hamda Ben Ali v Council of the European Union.#Common foreign and security policy – Restrictive measures taken in view of the situation in Tunisia – Measures taken against persons responsible for misappropriation of State funds and associated persons and entities – List of persons, entities and bodies covered by the freezing of funds – Maintenance of the applicant’s name on the list – Rights of the defence – Right to effective judicial protection – Obligation to adjudicate within a reasonable time – Sufficient factual basis – Time limits for bringing proceedings – Legal aid – Suspensive effect – Admissibility – Conditions.#Case T-151/18.

August 22, 2024 0 Comments

CELEX:62017TJ0380_RES: Judgment of the General Court (Eighth Chamber) of 5 October 2020 (Extracts).#HeidelbergCement AG and Schwenk Zement KG v European Commission.#Competition – Concentrations – Market for grey cement in Croatia – Decision declaring the concentration incompatible with the internal market and the EEA Agreement – Undertakings concerned – Relevant market – Substantial part of the internal market – Assessment of the effects of the transaction on competition – Commitments – Rights of the defence – Partial referral to the national authorities.#Case T-380/17.

August 22, 2024 0 Comments

CELEX:62019CJ0335_RES: Judgment of the Court (First Chamber) of 15 October 2020.#E. Sp. z o.o. Sp. k. v Minister Finansów.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 90 – Reduction of the VAT taxable amount – Total or partial non-payment of the price – Conditions imposed by national legislation for the exercise of the right to reduction – Condition that the debtor must not be the subject of insolvency or winding-up proceedings – Condition that the creditor and the debtor must be subject to VAT.#Case C-335/19.

August 22, 2024 0 Comments
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