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:62020CJ0160_RES: Judgment of the Court (Grand Chamber) of 22 February 2022.#Stichting Rookpreventie Jeugd and Others v Staatssecretaris van Volksgezondheid, Welzijn en Sport.#Request for a preliminary ruling from the Rechtbank Rotterdam.#Reference for a preliminary ruling – Directive 2014/40/EU – Manufacture, presentation and sale of tobacco products – Products not complying with the maximum emission levels – Prohibition on placing on the market – Measurement method – Filter cigarettes with small ventilation holes – Measurement of the emissions on the basis of ISO standards – Standards not published in the Official Journal of the European Union – Compliance with the publication requirements laid down in Article 297(1) TFEU read in the light of the principle of legal certainty – Compl

August 10, 2024 0 Comments

CELEX:62020CJ0300_RES: Judgment of the Court (Grand Chamber) of 22 February 2022.#Bund Naturschutz in Bayern eV v Landkreis Rosenheim.#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Environment – Directive 2001/42/EC – Assessment of the effects of certain plans and programmes on the environment – Article 2(a) – Concept of ‘plans and programmes’ – Article 3(2)(a) – Measures prepared for certain sectors and setting a framework for future development consent of projects listed in Annexes I and II to Directive 2011/92/EU – Article 3(4) – Measures setting a framework for future development consent of projects – Landscape conservation regulation adopted by a local authority.#Case C-300/20.

August 10, 2024 0 Comments

CELEX:62017TJ0341_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 30 March 2022 (Extracts).#British Airways plc v European Commission.#Competition – Agreements, decisions and concerted practices – Market for airfreight – Decision finding an infringement of Article 101 TFEU, Article 53 of the EEA Agreement and Article 8 of the Agreement between the European Community and the Swiss Confederation on Air Transport – Coordination of elements of the price of air freight services (fuel surcharge, security surcharge, payment of commission on surcharges) – Exchange of information – Territorial jurisdiction of the Commission – Obligation to state reasons – Article 266 TFEU – State coercion – Single and continuous infringement – Amount of the fine – Value of sales – Durat

August 10, 2024 0 Comments

CELEX:62018TJ0740_RES: Judgment of the General Court (Seventh Chamber) of 9 February 2022.#Taminco BVBA and Arysta LifeScience Great Britain Ltd v European Commission.#Plant protection products – Active substance thiram – Non-renewal of approval – Regulation No 1107/2009 and Implementing Regulation No 844/2012 – Rights of the defence – Procedural irregularity – Manifest error of assessment – Competence of EFSA – Proportionality – Precautionary principle – Equal treatment.#Case T-740/18.

August 10, 2024 0 Comments

CELEX:62021TJ0198_RES: Judgment of the General Court (Fifth Chamber) of 23 February 2022.#Ancor Group GmbH v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – EU word mark CODE-X – Earlier national word and figurative marks Cody’s – Earlier international figurative mark Cody’s – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-198/21.

August 10, 2024 0 Comments

CELEX:62020CJ0483_RES: Judgment of the Court (Grand Chamber) of 22 February 2022.#XXXX v Commissaire général aux réfugiés et aux apatrides.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Common policy on asylum – Common procedures for granting and withdrawing international protection – Directive 2013/32/EU – Article 33(2)(a) – Inadmissibility of an application for international protection lodged in a Member State by a third-country national who has obtained refugee status in another Member State, where the minor child of that third-country national, who is a beneficiary of subsidiary protection status, resides in the first Member State – Charter of Fundamental Rights of the European Union – Article 7 – Right to respect for family life – Artic

August 10, 2024 0 Comments

CELEX:62021CJ0156_RES: Judgment of the Court (Full Court) of 16 February 2022.#Hungary v European Parliament and Council of the European Union.#Action for annulment – Regulation (EU, Euratom) 2020/2092 – General regime of conditionality for the protection of the European Union budget – Protection of the Union budget in the case of breaches of the principles of the rule of law in the Member States – Legal basis – Article 322(1)(a) TFEU – Alleged circumvention of Article 7 TEU and Article 269 TFEU – Alleged infringements of Article 4(1), Article 5(2) and Article 13(2) TEU and of the principles of legal certainty, proportionality and equality of Member States before the Treaties.#Case C-156/21.

August 10, 2024 0 Comments

CELEX:62016TJ0868_RES: Judgment of the General Court (Third Chamber) of 9 February 2022 (Extracts).#QI and Others v European Commission and European Central Bank.#Non-contractual liability – Economic and monetary policy – Restructuring of Greek public debt – Bond exchange agreement for the sole benefit of the Eurosystem central banks – Private sector involvement – Collective action clauses – Private creditors – Official sector creditors – Attributability – Sufficiently serious infringement of a rule of law conferring rights on individuals – Article 63(1) TFEU – Articles 120 to 127 and Article 352(1) TFEU – Right to property – Equal treatment.#Case T-868/16.

August 10, 2024 0 Comments

CELEX:62018TJ0616_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 2 February 2022.#Polskie Górnictwo Naftowe i Gazownictwo S.A. v European Commission.#Competition – Abuse of a dominant position – Gas markets of Central and Eastern Europe – Decision to make binding the individual commitments proposed by an undertaking – Article 9 of Regulation (EC) No 1/2003 – Whether the commitments are adequate in the light of the competition concerns initially identified in the statement of objections – Commission decision not to require commitments in relation to some of the initial concerns – Principle of sound administration – Transparency – Obligation to state reasons – Energy-policy objectives of the European Union – Principle of energy solidarity – Misuse of powers.#Cas

August 10, 2024 0 Comments

CELEX:62020CJ0262_RES: Judgment of the Court (Second Chamber) of 24 February 2022.#VB v Glavna direktsia 'Pozharna bezopasnost i zashtita na naselenieto'.#Request for a preliminary ruling from the Rayonen sad Lukovit.#Reference for a preliminary ruling – Social policy – Organisation of working time – Directive 2003/88/EC – Article 8 – Article 12(a) – Articles 20 and 31 of the Charter of Fundamental Rights of the European Union – Reduction of the normal length of night work in relation to day work – Public sector workers and private sector workers – Equal treatment.#Case C-262/20.

August 10, 2024 0 Comments

CELEX:62017TJ0799_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 2 February 2022.#Scania AB and Others v European Commission.#Competition – Agreements, decisions and concerted practices – Truck manufacturers market – Decision finding an infringement of Article 101 TFEU and of Article 53 of the EEA Agreement – Agreements and concerted practices in relation to the prices of trucks, the timing for the introduction of emission technologies and the passing on to customers of the costs relating to those technologies – ‘Hybrid’ procedure staggered over time – Presumption of innocence – Principle of impartiality – Charter of Fundamental Rights – Single and continuous infringement – Restriction of competition by object – Geographic scope of the infringement – Fine – Pro

August 10, 2024 0 Comments

CELEX:62021CJ0562_RES: Judgment of the Court (Grand Chamber) of 22 February 2022.#X and Y v Openbaar Ministerie.#Requests for a preliminary ruling from the Rechtbank Amsterdam.#Reference for a preliminary ruling – Urgent preliminary ruling procedure – Judicial cooperation in criminal matters – European arrest warrant – Framework Decision 2002/584/JHA – Article 1(3) – Surrender procedures between Member States – Conditions for execution – Charter of Fundamental Rights of the European Union – Second paragraph of Article 47 – Fundamental right to a fair trial before an independent and impartial tribunal previously established by law – Systemic or generalised deficiencies – Two-step examination – Criteria for application – Obligation of the executing judicial authority to determine, specifical

August 10, 2024 0 Comments

CELEX:62019TJ0399_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 2 February 2022.#Polskie Górnictwo Naftowe i Gazownictwo S.A. v European Commission.#Competition – Abuse of a dominant position – Gas markets of Central and Eastern Europe – Decision rejecting a complaint – No Union interest – State action defence – Obligation to undertake a diligent examination – Procedural rights under Regulation (EC) No 773/2004.#Case T-399/19.

August 10, 2024 0 Comments

CELEX:62019TJ0027_RES: Judgment of the General Court (Ninth Chamber, Extended Composition) of 2 February 2022.#Pilatus Bank plc and Pilatus Holding ltd. v European Central Bank.#Economic and monetary policy – Prudential supervision of credit institutions – Specific supervisory tasks conferred on the ECB – Decision to withdraw a credit institution’s authorisation – Indictment of the main shareholder in a third country – Criterion of good repute – Perception of good repute by the market – Presumption of innocence – Proportionality – Rights of the defence.#Case T-27/19.

August 10, 2024 0 Comments

CELEX:62019TJ0791_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 9 February 2022.#Sped-Pro S.A. v European Commission.#Competition – Abuse of dominant position – Rail freight transport services market – Decision rejecting a complaint – Article 7 of Regulation (EC) No 773/2004 – Reasonable time – EU interest in pursuing examination of a complaint – Determination of the authority best placed to examine a complaint – Criteria – Manifest error of assessment – Systemic or generalised deficiencies concerning respect for the rule of law – Risk of infringement of a complainant’s rights if a complaint is rejected – Obligation to state reasons.#Case T-791/19.

August 10, 2024 0 Comments

CELEX:62021CJ0430_RES: Judgment of the Court (Grand Chamber) of 22 February 2022.#Proceedings brought by RS.#Request for a preliminary ruling from the Curtea de Apel Craiova.#Reference for a preliminary ruling – Rule of law – Independence of the judiciary – Second subparagraph of Article 19(1) TEU – Article 47 of the Charter of Fundamental Rights of the European Union – Primacy of EU law – Lack of jurisdiction of a national court to examine the conformity with EU law of national legislation found to be constitutional by the constitutional court of the Member State concerned – Disciplinary proceedings.#Case C-430/21.

August 10, 2024 0 Comments

CELEX:62020CJ0257_RES: Judgment of the Court (Fifth Chamber) of 24 February 2022.#'Viva Telecom Bulgaria' EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Taxation – Withholding tax on notional interest on an interest-free loan granted to a resident subsidiary by a non-resident parent company – Directive 2003/49/EC – Payments of interest between associated companies of different Member States – Article 1(1) – Exemption from withholding tax – Article 4(1)(d) – Exclusion of certain payments – Directive 2011/96/EU – Corporation tax – Article 1(1)(b) – Distribution of profits by a resident subsidiary to its non-resident parent company – Article 5 – Exe

August 10, 2024 0 Comments

CELEX:62018TJ0540_RES: Judgment of the General Court (Seventh Chamber, Extended Composition) of 23 February 2022.#ASL Aviation Holdings DAC and ASL Airlines (Ireland) Ltd v European Commission.#Non-contractual liability – Competition – Markets for international express small package delivery services in the EEA – Concentration – Decision declaring the concentration incompatible with the internal market – Annulment of the decision by a judgment of the Court – General reference to other documents – Pleas in law or complaints raised by a third party in another case – Evidence submitted in the reply – No justification for the delay – Inadmissibility – Sufficiently serious breach of a rule of law intended to confer rights on individuals.#Case T-540/18.

August 10, 2024 0 Comments

CELEX:62017TJ0834_RES: Judgment of the General Court (Seventh Chamber, Extended Composition) of 23 February 2022.#United Parcel Service, Inc. v European Commission.#Non-contractual liability – Competition – Markets for international express small package delivery services in the EEA – Concentration – Decision declaring the concentration incompatible with the internal market – Annulment of the decision by a judgment of the Court – Rights of the defence – Sufficiently serious breach of a rule of law intended to confer rights on individuals – Causal link.#Case T-834/17.

August 10, 2024 0 Comments

CELEX:62021CJ0179_RES: Judgment of the Court (Third Chamber) of 5 May 2022.#absoluts-bikes and more- GmbH & Co. KG v the-trading-company GmbH.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Consumer protection – Directive 2011/83/EU – Article 6(1)(m) – Distance contract between a consumer and a trader – Obligation of the trader to inform the consumer of the existence and the conditions of a manufacturer’s commercial guarantee – Conditions under which such an obligation arises – Content of the information to be provided to the consumer about the manufacturer’s commercial guarantee – Impact of Article 6(2) of Directive 1999/44/EC.#Case C-179/21.

August 9, 2024 0 Comments
RSS
First433434435436438440441442Last