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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:62020CO0098_SUM: Order of the Court (Sixth Chamber) of 3 September 2020.#mBank S.A. v PA.#Request for a preliminary ruling from the Obvodní soud pro Prahu 8.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Jurisdiction in civil matters – Regulation (EU) No 1215/2012 – Jurisdiction of the courts of the Member State in which the consumer is domiciled – Article 18(2) – Proceedings brought against the consumer by the seller or supplier – Concept of ‘consumer’s domicile’ – Relevant time for determining the consumer’s domicile – Transfer of the consumer’s domicile after the conclusion of the contract and before the action is brought.#Case C-98/20.

May 16, 2025 0 Comments

CELEX:62019CJ0568_SUM: Judgment of the Court (Sixth Chamber) of 8 October 2020.#MO v Subdelegación del Gobierno en Toledo.#Request for a preliminary ruling from the Tribunal Superior de Justicia de Castilla-La Mancha.#Reference for a preliminary ruling – Area of freedom, security and justice – Directive 2008/115/EC – Common standards and procedures for returning illegally staying third-country nationals – Article 6(1) and Article 8(1) – Illegal stay – National legislation providing for either a fine or removal, depending on the circumstances – Consequences of the judgment of 23 April 2015, Zaizoune (C‑38/14, EU:C:2015:260) – National legislation more favourable to the interested party – Direct effect of directives – Limits.#Case C-568/19.

May 16, 2025 0 Comments

CELEX:62019CJ0112_SUM: Judgment of the Court (Tenth Chamber) of 28 October 2020.#Marvin M. v Kreis Heinsberg.#Reference for a preliminary ruling – Directive 2006/126/EC – Article 2(1) and Article 11(4) – Driving licences – Mutual recognition – Scope of the obligation of recognition – Driving licence which was the subject of an exchange – Exchange at a time when the right to drive had been withdrawn by the issuing Member State – Fraud – Refusal to recognise the licence issued in the context of the exchange.#Case C-112/19.

May 16, 2025 0 Comments

CELEX:62019CO0011_SUM: Order of the Court (Ninth Chamber) of 6 February 2020.#Azienda ULSS n. 6 Euganea v Pia Opera Croce Verde Padova.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Public procurement – Directive 2014/24/EU – Article 10(h) – Article 12(4) – Specific exclusions for service contracts – Civil defence, civil protection, and danger prevention services – Non-profit organisations or associations – Ordinary and emergency medical transport services – Regional legislation requiring priority to be given to recourse to a partnership between contracting authorities – Freedom of the Member States to choose how services are provided – Limits – Obligation to state reasons.#Case C-11/19.

May 16, 2025 0 Comments

CELEX:62019CJ0077_SUM: Judgment of the Court (Second Chamber) of 18 November 2020.#Kaplan International colleges UK Ltd v The Commissioners for Her Majesty's Revenue and Customs.#Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(f) – Exemption of supplies of services made by independent groups of persons to their members – Applicability to VAT groups – Article 11 – VAT group.#Case C-77/19.

May 16, 2025 0 Comments

CELEX:62019CJ0300_SUM: Judgment of the Court (First Chamber) of 11 November 2020.#UQ v Marclean Technologies, SLU.#Request for a preliminary ruling from the Juzgado de lo Social de Barcelona.#Reference for a preliminary ruling – Social policy – Collective redundancies – Directive 98/59/EC – Article 1(1), first subparagraph, (a) – Concept of ‘collective redundancies’ – Methods of calculating the number of redundancies – Reference period to take into account.#Case C-300/19.

May 16, 2025 0 Comments

CELEX:62019CJ0331_SUM: Judgment of the Court (Tenth Chamber) of 1 October 2020.#Staatssecretaris van Financiën v X.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Annex III, point 1 – Definitions of ‘foodstuffs for human consumption’ and ‘products normally used to supplement foodstuffs or as a substitute for foodstuffs’ – Aphrodisiac products.#Case C-331/19.

May 16, 2025 0 Comments

CELEX:62019CO0113_SUM: Order of the Court (Sixth Chamber) of 26 March 2020.#Luxaviation SA v Ministre de l'Environnement.#Request for a preliminary ruling from the Cour administrative.#Reference for a preliminary ruling — Environment — Scheme for greenhouse gas emission allowance trading — Directive 2003/87/EC — Penalty for excess emissions — No exculpatory cause in the event of actual holding of non-surrendered allowances, unless force majeure — No possibility of varying the amount of the penalty — Proportionality — Articles 20, 41, 47 and Article 49(3) of the Charter of Fundamental Rights of the European Union — Principle of the protection of legitimate expectations.#Case C-113/19.

May 16, 2025 0 Comments

CELEX:62019CO0643_SUM: Order of the Court (Ninth Chamber) of 25 May 2020.#Resopre - Sociedade Revendedora de Aparelhos de Precisão SA v Município de Peso da Régua.#Request for a preliminary ruling from the Tribunal Central Administrativo Norte.#Reference for a preliminary ruling – Article 53(2) of the Rules of Procedure of the Court of Justice – Directive 2014/24/EU – Public procurement – Directive 2014/23/EU – Services concessions – Absence of factual or legal material necessary to give a useful answer to the questions referred – Inadmissibility.#Case C-643/19.

May 16, 2025 0 Comments

CELEX:62018CJ0787_SUM: Judgment of the Court (Seventh Chamber) of 26 November 2020.#Skatteverket v Sögård Fastigheter AB.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling – National legislation providing for the adjustment of value added tax (VAT) deductions by a taxable person other than the person who initially applied the deduction – Sale by a company to individuals of a building let by that company and by the company which previously owned the building – End of liability to VAT upon the sale of the building to individuals.#Case C-787/18.

May 16, 2025 0 Comments

CELEX:62019CJ0870_SUM: Judgment of the Court (Tenth Chamber) of 24 March 2021.#Prefettura Ufficio territoriale del governo di Firenze v MI and TB.#Requests for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Approximation of laws – Recording equipment in road transport – Regulation (EEC) No 3821/85 – Article 15(7) – Regulation (EC) No 561/2006 – Control proceedings – Administrative penalty – Failure to produce the record sheets for the tachograph relating to the current day and the previous 28 days – Single or multiple infringement.#Joined Cases C-870/19 and C-871/19.

May 16, 2025 0 Comments

CELEX:62020CO0367_SUM: Order of the Court (Ninth Chamber) of 12 November 2020.#SP v KLM Royal Dutch Airlines.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Air transport – Regulation (EC) No 261/2004 – Common rules on compensation and assistance to passengers in the event of denied boarding and of cancellation or long delay of flights – Article 5(1)(c) – Article 7(1) – Right to compensation – Long delay in arrival – Flight reserved through a Community air carrier involving two flights, operated by different air carriers, departing from a third country for a Member State – Long delay which occurred during the first flight operated, under a code-share agreement, by an air carrier established in a third country – Action brought for compensation again

May 16, 2025 0 Comments

CELEX:62019CJ0042_SUM: Judgment of the Court (First Chamber) of 12 November 2020.#Sonaecom SGPS SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Value added tax (VAT) – Sixth Directive 77/388/EEC – Article 4 – Concept of ‘taxable person’ – Mixed holding company – Article 17 – Right to deduct input VAT – Input VAT paid by a mixed holding company in respect of consultancy services relating to a market study with a view to the possible acquisition of shareholdings in other companies – Abandonment of proposed acquisition – Input VAT paid on a bank commission for organising and putting together a bond loan, intended to provide subsidiaries with the necessary means to make investments – Investm

May 16, 2025 0 Comments

CELEX:62020CO0174_SUM: Order of the Court (Eighth Chamber) of 3 September 2020.#STADA Arzneimittel AG v European Union Intellectual Property Office.#Appeal – Article 181 of the Rules of Procedure of the Court of Justice – Appeal lodged out of time – Appeal manifestly inadmissible.#Case C-174/20 P.

May 16, 2025 0 Comments

CELEX:62018CJ0743_SUM: Judgment of the Court (Third Chamber) of 1 October 2020.#LSEZ SIA « Elme Messer Metalurgs » v Latvijas Investīciju un attīstības aģentūra.#Reference for a preliminary ruling – Structural Funds – European Regional Development Fund (ERDF) – Regulation (EC) No 1083/2006 – Article 2(7) – Concept of ‘irregularity’ – Infringement of a provision of EU law resulting from an act or omission on the part of an economic operator – Prejudice caused to the general budget of the European Union – Insolvency of the beneficiary’s sole business partner.#Case C-743/18.

May 16, 2025 0 Comments

CELEX:62019CO0610_SUM: Order of the Court (Tenth Chamber) of 3 September 2020.#Vikingo Fővállalkozó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Value added tax (VAT) – Directive 2006/112/EC – Articles 168, 178, 220 and 226 – Principles of fiscal neutrality, of effectiveness and of proportionality – Right to deduct VAT – Refusal – Conditions for the existence of a supply of goods – Evasion – Proof – Penalty – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective judicial remedy.#Case C-610/19.

May 16, 2025 0 Comments

CELEX:62019CJ0402_SUM: Judgment of the Court (First Chamber) of 30 September 2020.#LM v Centre public d'action sociale de Seraing.#Request for a preliminary ruling from the Cour du travail de Liège.#Reference for a preliminary ruling – Area of freedom, security and justice – Directive 2008/115/CE – Return of illegally staying third-country nationals – Parent of an adult child suffering from a serious illness – Return decision – Judicial remedy – Automatic suspensory effect – Safeguards pending return – Basic needs – Articles 7, 19 and 47 of the Charter of Fundamental Rights of the European Union.#Case C-402/19.

May 16, 2025 0 Comments

CELEX:62018CJ0649_SUM: Judgment of the Court (Third Chamber) of 1 October 2020.#A v Daniel B and Others.#Request for a preliminary ruling from the Cour d'appel de Paris.#Reference for a preliminary ruling – Medicinal products for human use not subject to compulsory medical prescription – Online sales – Advertising for a pharmacy’s website – Limitations – Prohibition on discounts where the order exceeds certain amounts and the use of paid referencing – Obligation to require a patient to complete a health questionnaire prior to validation of his or her first order on a pharmacy’s website – Protection of public health – Directive 2000/31/EC – Electronic commerce – Article 2(a) – Information society service – Article 2(h) – Coordinated field – Article 3 – Country-of-origin principle – Derogati

May 16, 2025 0 Comments

CELEX:62019CJ0320_SUM: Judgment of the Court (Fifth Chamber) of 3 December 2020.#Ingredion Germany GmbH v Bundesrepublik Deutschland.#Request for a preliminary ruling from the Verwaltungsgericht Berlin.#Reference for a preliminary ruling – Environment – Directive 2003/87/EC – Greenhouse gas emission allowance trading scheme – Article 3(h) – New entrants – Article 10a – Transitional rules for free allocation of emission allowances – Decision 2011/278/EU – Article 18(1)(c) – Fuel-related activity level – Second subparagraph of Article 18(2) – Relevant capacity utilisation factor.#Case C-320/19.

May 16, 2025 0 Comments

CELEX:62019CO0415_SUM: Order of the Court (Sixth Chamber) of 6 May 2020.#Blumar SpA and Others v Agenzia delle Entrate.#Requests for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — State aid — European Commission decision declaring an aid scheme compatible with the internal market — National legislation precluding the award of aid under the authorised scheme in the event of non-compliance with a condition not provided for in the Commission decision.#Joined Cases C-415/19 to C-417/19.

May 16, 2025 0 Comments
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