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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:62018CJ0718_RES: Judgment of the Court (Fourth Chamber) of 2 September 2021.#European Commission v Federal Republic of Germany.#Failure of a Member State to fulfil obligations – Internal markets for electricity and natural gas – Directive 2009/72/EC – Article 2(21) – Article 19(3), (5) and (8) – Article 37(1)(a) and (6)(a) and (b) – Directive 2009/73/EC – Article 2(20) – Article 19(3), (5) and (8) – Article 41(1)(a) and (6)(a) and (b) – Concept of a ‘vertically integrated undertaking’ – Effective unbundling of networks from the activities of production and supply of electricity and natural gas – Independent transmission operator – Independence of the staff and the management of the transmission system operator – Transitional periods – Shares held in the capital of the vertically inte

August 15, 2024 0 Comments

CELEX:62019CJ0741_RES: Judgment of the Court (Grand Chamber) of 2 September 2021.#République de Moldavie v Komstroy LLC.#Request for a preliminary ruling from the Cour d'appel de Paris.#Reference for a preliminary ruling – Energy Charter Treaty – Article 26 – Inapplicability between Member States – Arbitration Award – Judicial review – Jurisdiction of a court of a Member State – Dispute between a third-State operator and a third State – Jurisdiction of the Court – Article 1(6) of the Energy Charter Treaty – Concept of ‘investment’.#Case C-741/19.

August 15, 2024 0 Comments

CELEX:62020CJ0350_RES: Judgment of the Court (Grand Chamber) of 2 September 2021.#O.D. and Others v Istituto nazionale della previdenza sociale (INPS).#Request for a preliminary ruling from the Corte costituzionale.#Reference for a preliminary ruling – Directive 2011/98/EU – Rights for third-country workers who hold single permits – Article 12 – Right to equal treatment – Social security – Regulation (EC) No 883/2004 – Coordination of social security systems – Article 3 – Maternity and paternity benefits – Family benefits – Legislation of a Member State excluding third-country nationals holding a single permit from entitlement to a childbirth allowance and a maternity allowance.#Case C-350/20.

August 15, 2024 0 Comments

CELEX:62019CJ0927_RES: Judgment of the Court (Grand Chamber) of 7 September 2021.#'Klaipėdos regiono atliekų tvarkymo centras' v UAB.#Request for a preliminary ruling from the Lietuvos Aukščiausiasis Teismas.#Reference for a preliminary ruling – Public procurement – Directive 2014/24/EU – Article 58(3) and (4) – Article 60(3) and (4) – Annex XII – Conduct of procurement procedures – Selection of participants – Selection criteria – Methods of proof – Economic and financial standing of economic operators – Whether the leader of a temporary association of undertakings may rely on income received in relation to a previous public contract in the same area as the public contract at issue including where it did not itself exercise the activity which is the subject matter of the public contract at

August 15, 2024 0 Comments

CELEX:62019CJ0930_RES: Judgment of the Court (Grand Chamber) of 2 September 2021.#X v État belge.#Request for a preliminary ruling from the Conseil du Contentieux des Étrangers.#Reference for a preliminary ruling – Directive 2004/38/EC – Article 13(2) – Right of residence of family members of a Union citizen – Marriage between a Union citizen and a third-country national – Retention, in the event of divorce, of the right of residence by a third-country national who is the victim of acts of domestic violence committed by his or her spouse – Requirement to demonstrate the existence of sufficient resources – No such requirement in Directive 2003/86/EC – Validity – Charter of Fundamental Rights of the European Union – Articles 20 and 21 – Equal treatment – Difference in treatment based on whet

August 15, 2024 0 Comments

CELEX:62020CJ0180_RES: Judgment of the Court (Grand Chamber) of 2 September 2021.#European Commission v Council of the European Union.#Action for annulment – Decisions (EU) 2020/245 and 2020/246 – Position to be taken on behalf of the European Union within the Partnership Council established by the Comprehensive and Enhanced Partnership Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and the Republic of Armenia, of the other part – Agreement, certain provisions of which may be linked with the common foreign and security policy (CFSP) – Adoption of the Rules of Procedure of the Partnership Council, of the Partnership Committee, subcommittees and other bodies – Adoption of two separate decisions – Choice of legal basis –

August 15, 2024 0 Comments

CELEX:62019CJ0130_RES: Judgment of the Court (Full Court) of 30 September 2021.#European Court of Auditors v Karel Pinxten.#Article 286(6) TFEU – Breach of the obligations arising from the office of Member of the European Court of Auditors – Deprivation of the right to a pension – Right to effective judicial protection – Regularity of the investigation by the European Anti-Fraud Office (OLAF) – Internal procedure within the Court of Auditors – Activity incompatible with the duties of a Member of the Court of Auditors – Mission expenses and daily subsistence allowances – Representation and reception expenses – Use of official car – Recourse to the services of a driver – Conflict of interest – Proportionality of the penalty.#Case C-130/19.

August 15, 2024 0 Comments

CELEX:62019TJ0152_RES: Judgment of the General Court (Second Chamber) of 8 September 2021 (Extracts).#Brunswick Bowling Products LLC v European Commission.#Protection of the health and safety of consumers and workers – Directive 2006/42/EC – Safeguard clause – National measure of withdrawal from the market and prohibition of placing on the market of a pinsetter machine and a supplementary kit – Essential health and safety requirements – Commission decision declaring the measure justified – Equal treatment.#Case T-152/19.

August 15, 2024 0 Comments

CELEX:62019TJ0052_RES: Judgment of the General Court (First Chamber) of 8 September 2021.#AH v European Foundation for the Improvement of Living and Working Conditions.#Civil service – Members of the contract staff – Disclosure of personal data – Request for assistance – Rejection of the request – Lack of competence of the author of an act adversely affecting a member of staff – Document prepared and signed by an external law firm – Liability – Non-material damage.#Case T-52/19.

August 15, 2024 0 Comments

CELEX:62014TJ0639_RES: Judgment of the General Court (Third Chamber, Extended Composition) of 22 September 2021.#Dimosia Epicheirisi Ilektrismou AE (DEI) v European Commission.#State aid – Tariff for electricity supply – Fixing of the tariff invoiced to Alouminion by decision of an arbitration tribunal – Decision to take no further action on the complaint – Decision finding that there is no aid – Act open to challenge – Interested person status – Interest in bringing proceedings – Locus standi – Admissibility – Whether attributable to the State – Advantage – Private operator principle – Serious difficulties.#Joined Cases T-639/14 RENV, T-352/15 and T-740/17.

August 15, 2024 0 Comments

CELEX:62019TJ0024_RES: Judgment of the General Court (Ninth Chamber, Extended Composition) of 15 September 2021.#INC SpA and Consorzio Stabile Sis SCpA v European Commission.#State aid – Italian motorways – Prolongation of concessions for the execution of works – Services of general economic interest – Cap on toll charges – Decision not to raise any objections – Article 106(2) TFEU – Actions brought by competitors of the beneficiary – Abandonment by the Member State of the plan to grant aid – Plan not capable of being implemented as approved – Annulment not procuring any advantage to the applicants – No longer any legal interest in bringing proceedings – No need to adjudicate.#Case T-24/19.

August 15, 2024 0 Comments

CELEX:62018CJ0546_RES: Judgment of the Court (Fourth Chamber) of 9 September 2021.#FN and Others v Übernahmekommission.#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Company law – Takeover bids – Directive 2004/25/EC – Article 5 – Mandatory bid – Article 4 – Supervisory authority – Final decision making a finding of infringement of the obligation to submit a takeover bid – Binding effect of that decision in subsequent proceedings for an administrative penal sanction initiated by the same authority – Principle of effectiveness of EU law – General principles of EU law – Rights of the defence – Charter of Fundamental Rights of the European Union – Articles 47 and 48 – Right to silence – Presumption of innocence – Access to an independ

August 15, 2024 0 Comments

CELEX:62019TJ0777_RES: Judgment of the General Court (Ninth Chamber, Extended Composition) of 15 September 2021.#Coopérative des artisans pêcheurs associés (CAPA) and Others v European Commission.#State aid – Individual aid measures for the operation of offshore wind farms – Obligation to purchase electricity at a price higher than the market price – Preliminary investigation procedure – Decision not to raise any objections – Action for annulment – Article 1(h) of Regulation (EU) 2015/1589 – Status of interested party – Fisheries undertakings – Construction of wind farms in fishing grounds – Competitive relationship – None – Likelihood that granting the aid at issue will have an effect on the interests of fisheries undertakings – None – No direct individual effect – Inadmissibility.#Case T

August 15, 2024 0 Comments

CELEX:62018TJ0337_RES: Judgment of the General Court (Seventh Chamber) of 15 September 2021.#Laboratoire Pareva and Biotech3D Ltd & Co. KG v European Commission.#Biocidal products – Active substance PHMB (1415; 4.7) – Refusal of approval for product-types 1, 5 and 6 – Conditional approval for product-types 2 and 4 – Risks to human health and the environment – Regulation (EU) No 528/2012 – Article 6(7)(a) and (b) of Delegated Regulation (EU) No 1062/2014 – Harmonised classification of the active substance under Regulation (EC) No 1272/2008 – Prior consultation of the ECHA – Manifest error of assessment – Read-across – Right to be heard.#Cases T-337/18 and T-347/18.

August 15, 2024 0 Comments

CELEX:62018TJ0425_RES: Judgment of the General Court (Sixth Chamber) of 22 September 2021.#Altice Europe NV v European Commission.#Competition – Concentrations – Telecommunications sector – Decision imposing fines for putting into effect a concentration before it has been notified and authorised – Article 4(1), Article 7(1) and Article 14 of Regulation (EC) No 139/2004 – Legal certainty – Legitimate expectations – Principle of legality – Presumption of innocence – Proportionality – Gravity of the infringements – Implementation of the infringements – Exchange of information – Amount of fines – Unlimited jurisdiction.#Case T-425/18.

August 15, 2024 0 Comments

CELEX:62018TJ0341_RES: Judgment of the General Court (Ninth Chamber, Extended Composition) of 29 September 2021 (Extracts).#Nec Corp. v European Commission.#Competition – Agreements, decisions and concerted practices – Market for aluminium electrolytic capacitors and tantalum electrolytic capacitors – Decision finding an infringement of Article 101 TFEU and Article 53 of the EEA Agreement – Price coordination throughout the EEA – Attribution to the parent company of the infringement committed by its subsidiary – 2006 Guidelines on the method of setting fines – Gravity of the infringement – Increase in the amount of the fine for repeated infringement – Proportionality – Unlimited jurisdiction.#Case T-341/18.

August 15, 2024 0 Comments

CELEX:62018TJ0344_RES: Judgment of the General Court (Ninth Chamber, Extended Composition) of 29 September 2021 (Extracts).#Rubycon Corp. and Rubycon Holdings Co. Ltd v European Commission.#Competition – Agreements, decisions and concerted practices – Market for aluminium electrolytic capacitors and tantalum electrolytic capacitors – Decision finding an infringement of Article 101 TFEU and Article 53 of the EEA Agreement – Price coordination throughout the EEA – Fines – Partial immunity from fines – Point 26 of the 2006 Leniency Notice – Reduction in the amount of the fine – Point 37 of the 2006 Guidelines on the method of setting fines – Ceiling of 10% of turnover – Unlimited jurisdiction.#Case T-344/18.

August 15, 2024 0 Comments

CELEX:62019TJ0279_RES: Judgment of the General Court (Ninth Chamber, Extended Composition) of 29 September 2021.#Front populaire pour la libération de la Saguia el-Hamra et du Rio de oro (Front Polisario) v Council of the European Union.#External relations – International agreements – Euro-Mediterranean Association Agreement EC-Morocco – Agreement in the form of an Exchange of Letters on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement – Decision approving the conclusion of the agreement – Action for annulment – Admissibility – Capacity to bring legal proceedings – Direct concern – Individual concern – Territorial scope – Jurisdiction – Court’s interpretation of international law – Principle of self-determination – Principle of the relative effect of treaties – Possib

August 15, 2024 0 Comments

CELEX:62018TJ0343_RES: Judgment of the General Court (Ninth Chamber, Extended Composition) of 29 September 2021 (Extracts).#Tokin Corp. v European Commission.#Competition – Agreements, decisions and concerted practices – Market for aluminium electrolytic capacitors and tantalum electrolytic capacitors – Decision finding an infringement of Article 101 TFEU and Article 53 of the EEA Agreement – Price coordination throughout the EEA – Statement of objections – 2006 Guidelines on the method of setting fines – Value of sales – Proportionality – Equal treatment – Gravity of the infringement – Mitigating circumstances.#Case T-343/18.

August 15, 2024 0 Comments

CELEX:62018TJ0363_RES: Judgment of the General Court (Ninth Chamber, Extended Composition) of 29 September 2021 (Extracts).#Nippon Chemi-Con Corporation v European Commission.#Competition – Agreements, decisions and concerted practices – Market for aluminium electrolytic capacitors and tantalum electrolytic capacitors – Decision finding an infringement of Article 101 TFEU and Article 53 of the EEA Agreement – Price coordination throughout the EEA – Concerted practice – Exchanges of sensitive business information – Territorial jurisdiction of the Commission – Rights of the defence and right to be heard – Inalterability of the measure – Single and continuous infringement – Restriction of competition by object – 2006 Guidelines on the method of setting fines – Value of sales – Obligation to s

August 15, 2024 0 Comments
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