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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:62016TJ0693(01)_RES: Judgment of the General Court (Fourth Chamber) of 15 December 2021 (Extracts).#HG v European Commission.#Case T-693/16 P RENV-RX.

August 13, 2024 0 Comments

CELEX:62020CJ0214_RES: Judgment of the Court (Fifth Chamber) of 11 November 2021.#MG v Dublin City Council.#Request for a preliminary ruling from the The Labour Court, Ireland.#Reference for a preliminary ruling – Protection of the safety and health of workers – Organisation of working time – Directive 2003/88/EC – Article 2 – Concept of ‘working time’ – Retained firefighter – Stand-by time according to a stand-by system – Pursuit, during the period of stand-by time, of a self-employed professional activity – Constraints arising from the stand-by system.#Case C-214/20.

August 13, 2024 0 Comments

CELEX:62020CJ0289_RES: Judgment of the Court (Third Chamber) of 25 November 2021.#IB v FA.#Request for a preliminary ruling from the Cour d'appel de Paris.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EC) No 2201/2003 – Jurisdiction to hear divorce applications – Article 3(1)(a) – ‘Habitual residence’ of an applicant.#Case C-289/20.

August 13, 2024 0 Comments

CELEX:62019CJ0819_RES: Judgment of the Court (Second Chamber) of 11 November 2021.#Stichting Cartel Compensation and Equilib Netherlands BV v Koninklijke Luchtvaart Maatschappij NV and Others.#Request for a preliminary ruling from the Rechtbank Amsterdam.#Reference for a preliminary ruling – Articles 81, 84 and 85 EC – Article 53 of the EEA Agreement – Agreements, decisions and concerted practices – Conduct of undertakings in the context of air transport between the European Economic Area (EEA) and third countries that occurred under Articles 84 and 85 EC – Claim for compensation for damage suffered – Jurisdiction of national courts to apply Article 81 EC and Article 53 of the EEA Agreement.#Case C-819/19.

August 13, 2024 0 Comments

CELEX:62020CJ0394_RES: Judgment of the Court (Fifth Chamber) of 21 December 2021.#XY v Finanzamt V.#Request for a preliminary ruling from the Finanzgericht Düsseldorf.#Reference for a preliminary ruling – Free movement of capital – Articles 63 and 65 TFEU – National legislation on inheritance tax – Immovable property situated in a Member State – Limited tax liability – Different treatment of residents and non-residents – Right to an allowance on the taxable value – Proportionate reduction in the case of limited tax liability – Liabilities under reserved portions – No deduction in the case of limited tax liability.#Case C-394/20.

August 13, 2024 0 Comments

CELEX:62020CJ0271_RES: Judgment of the Court (Fifth Chamber) of 25 November 2021.#Aurubis AG v Bundesrepublik Deutschland.#Request for a preliminary ruling from the Verwaltungsgericht Berlin.#Reference for a preliminary ruling – Scheme for greenhouse gas emission allowance trading – Scheme for the free allocation of allowances – Decision 2011/278/EU – Article 3(d) – Fuel benchmark sub-installation – Concepts of ‘combustion’ and ‘fuel’ – Primary copper production by flash smelting – Request for allocation – Allowances requested and not yet allocated on the date of expiry of a trading period – Possibility of issuing such allowances during the subsequent trading period by way of enforcement of a judicial decision given after that date.#Case C-271/20.

August 13, 2024 0 Comments

CELEX:62021CJ0479_RES: Judgment of the Court (Grand Chamber) of 16 November 2021.#SN and SD.#Request for a preliminary ruling from the Supreme Court.#Reference for a preliminary ruling – Urgent preliminary ruling procedure – Article 50 TEU – Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community – Article 217 TFEU – Trade and Cooperation Agreement with the United Kingdom – Protocol (No 21) on the position of the United Kingdom and Ireland in respect of the Area of Freedom, Security and Justice – Judicial cooperation in criminal matters – European arrest warrant – Framework Decision 2002/584/JHA – Continuation under the Withdrawal Agreement, on a transitional basis, of the European arrest warra

August 13, 2024 0 Comments

CELEX:62020CJ0003_RES: Judgment of the Court (Grand Chamber) of 30 November 2021.#Criminal proceedings against AB and Others.#Request for a preliminary ruling from the Rīgas rajona tiesa.#Reference for a preliminary ruling – Protocol (No 7) on the privileges and immunities of the European Union – Member of an organ of the European Central Bank – Governor of a national central bank of a Member State – Immunity from criminal proceedings – Indictment connected with activities carried out in the course of employment within the Member State.#Case C-3/20.

August 13, 2024 0 Comments

CELEX:62020CJ0490_RES: Judgment of the Court (Grand Chamber) of 14 December 2021.#V.М.А. v Stolichna obshtina, rayon „Pancharevo“.#Request for a preliminary ruling from the Administrativen sad Sofia-grad.#Reference for a preliminary ruling – Citizenship of the Union – Articles 20 and 21 TFEU – Right to move and reside freely within the territory of the Member States – Child born in the host Member State of her parents – Birth certificate issued by that Member State mentioning two mothers in respect of that child – Refusal by the Member State of origin of one of those two mothers to issue a birth certificate for the child in the absence of information as to the identity of the child’s biological mother – Possession of such a certificate being a prerequisite for the issue of an identity card

August 13, 2024 0 Comments

CELEX:62020CJ0497_RES: Judgment of the Court (Grand Chamber) of 21 December 2021.#Randstad Italia SpA v Umana SpA and Others.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Second subparagraph of Article 19(1) TEU – Obligation of Member States to provide remedies sufficient to ensure effective legal protection in the fields covered by Union law – Public procurement – Directive 89/665/EEC – Article 1(1) and (3) – Article 47 of the Charter of Fundamental Rights of the European Union – Judgment of a Member State’s highest administrative court declaring inadmissible, in breach of the case-law of the Court of Justice, an action brought by a tenderer excluded from a public procurement procedure – No remedy against that judgment before

August 13, 2024 0 Comments

CELEX:62019TJ0256_RES: Judgment of the General Court (Fourth Chamber) of 24 November 2021 (Extracts).#Bashar Assi v Council of the European Union.#Common foreign and security policy – Restrictive measures adopted against Syria – Freezing of funds – Errors of assessment – Proportionality – Right to property – Right to pursue an economic activity – Misuse of powers – Obligation to state reasons – Rights of the defence – Right to a fair trial.#Case T-256/19.

August 13, 2024 0 Comments

CELEX:62020TJ0678_RES: Judgment of the General Court (Eighth Chamber) of 10 November 2021.#Solar Electric Holding and Others v European Commission.#State aid – Market for electricity produced from renewable energy sources, including photovoltaic energy – Obligation under French law to purchase electricity at a price higher than the market price – Rejection of a complaint – Article 12(1) and Article 24(2) Regulation (EU) 2015/1589 – Scope.#Case T-678/20.

August 13, 2024 0 Comments

CELEX:62019CJ0748_RES: Judgment of the Court (Grand Chamber) of 16 November 2021.#Criminal proceedings against WB and Others.#Requests for a preliminary ruling from the Sąd Okręgowy w Warszawie.#References for a preliminary ruling – Rule of law – Independence of the judiciary – Second subparagraph of Article 19(1) TEU – National legislation providing the possibility for the Minister for Justice to second judges to higher courts and to terminate those secondments – Adjudicating panels in criminal cases including judges seconded by the Minister for Justice – Directive (EU) 2016/343 – Presumption of innocence.#Joined Cases C-748/19 to C-754/19.

August 13, 2024 0 Comments

CELEX:62020TJ0443_RES: Judgment of the General Court (Fifth Chamber) of 10 November 2021 (Extracts).#Sanford LP v European Union Intellectual Property Office.#Community design – Invalidity proceedings – Registered Community design representing a label – Earlier design – Proof of disclosure – Article 7(1) of Regulation (EC) No 6/2002 – Evidence submitted after the expiry of the prescribed time limit – Board of Appeal’s discretion – Article 63(2) of Regulation No 6/2002 – Ground for invalidity – No individual character – Article 6 and Article 25(1)(b) of Regulation No 6/2002.#Case T-443/20.

August 13, 2024 0 Comments

CELEX:62019CJ0833_RES: Judgment of the Court (Grand Chamber) of 23 November 2021.#Council of the European Union v Hamas.#Appeal – Common foreign and security policy – Fight against terrorism – Restrictive measures against certain persons and entities – Freezing of funds – Common Position 2001/931/CFSP – Regulation (EC) No 2580/2001 – Continued inclusion of an organisation on the list of persons, groups and entities involved in terrorist acts – Statement of individual reasons notified to the organisation set out in a separate document from that containing a general statement of reasons – Authentication of the statement of individual reasons – Article 297(2) TFEU.#Case C-833/19 P.

August 13, 2024 0 Comments

CELEX:62020TJ0700_RES: Judgment of the General Court (Tenth Chamber) of 1 December 2021.#Gabriele Schmid v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU figurative mark Steirisches Kürbiskernöl g. g. A GESCHÜTZTE GEOGRAFISCHE ANGABE – Absolute ground for refusal – Trade mark including badges, emblems or escutcheons – Emblem of one of the areas of action of the European Union – Protected geographical indications – Article 7(1)(i) of Regulation (EC) No 207/2009 (now Article 7(1)(i) of Regulation (EU) 2017/1001).#Case T-700/20.

August 13, 2024 0 Comments

CELEX:62019CJ0564_RES: Judgment of the Court (Grand Chamber) of 23 November 2021.#Criminal proceedings against IS.#Request for a preliminary ruling from the Pesti Központi Kerületi Bíróság.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive 2010/64/EU – Article 5 – Quality of the interpretation and translation – Directive 2012/13/EU – Right to information in criminal proceedings – Article 4(5) and Article 6(1) – Right to information about the accusation – Right to interpretation and translation – Directive 2016/343/EU – Right to an effective remedy and to a fair trial – Article 48(2) of the Charter of Fundamental Rights of the European Union – Article 267 TFEU – Second subparagraph of Article 19(1) TEU – Admissibility – Appeal in the interests of the

August 13, 2024 0 Comments

CELEX:62019TJ0257_RES: Judgment of the General Court (Fourth Chamber) of 24 November 2021 (Extracts).#Khaldoun Al Zoubi v Council of the European Union.#Common foreign and security policy – Restrictive measures against Syria – Freezing of funds – Errors of assessment.#Case T-257/19.

August 13, 2024 0 Comments

CELEX:62019CJ0821_RES: Judgment of the Court (Grand Chamber) of 16 November 2021.#European Commission v Hungary.#Actions for failure to fulfil obligations – Area of freedom, security and justice – Asylum policy – Directives 2013/32/EU and 2013/33/EU – Procedure for granting international protection – Grounds of inadmissibility – Concepts of ‘safe third country’ and ‘first country of asylum’ – Assistance given to asylum seekers – Criminalisation – Prohibition on entry to the border transit zone of the relevant Member State.#Case C-821/19.

August 13, 2024 0 Comments

CELEX:62019TJ0495_RES: Judgment of the General Court (Tenth Chamber) of 10 November 2021.#Romania v European Commission.#Law governing the institutions – European citizens’ initiative – Cohesion policy – National minority regions – Registration decision – Action for annulment – Actionable measure – Admissibility – Article 4(2)(b) of Regulation (EU) No 211/2011 – Obligation to state reasons.#Case T-495/19.

August 13, 2024 0 Comments
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