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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:62020TO0163(05)_RES: Order of the General Court (Fourth Chamber) of 7 September 2021 (Extracts).#Isopix SA v European Parliament.#Procedure – Taxation of costs.#Case T-163/20 DEP.

August 14, 2024 0 Comments

CELEX:62020CJ0231_RES: Judgment of the Court (Second Chamber) of 14 October 2021.#MT v Landespolizeidirektion Steiermark.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Freedom to provide services – Article 56 TFEU – Games of chance – Making prohibited lotteries available – Penalties – Proportionality – Minimum-level fines – Accumulation – No limit – Custodial sentence in the event of non-payment – Proportional contribution to the costs of proceedings – Article 49(3) of the Charter of Fundamental Rights of the European Union.#Case C-231/20.

August 14, 2024 0 Comments

CELEX:62019TJ0823_RES: Judgment of the General Court (Tenth Chamber) of 20 October 2021.#JMS Sports sp. z o.o. v European Union Intellectual Property Office.#Community design – Invalidity proceedings – Registered Community design representing a spiral hair elastic – Disclosure of the earlier designs – Disclosure on the internet – Article 7(1) of Regulation (EC) No 6/2002 – Equality of arms – Evidence submitted for the first time before the General Court.#Case T-823/19.

August 14, 2024 0 Comments

CELEX:62009TJ0286(01)_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 26 January 2022.#Intel Corporation Inc. v European Commission.#Competition – Abuse of dominant position – Microprocessors market – Decision finding an infringement of Article 102 TFEU and of Article 54 of the EEA Agreement – Loyalty rebates – ‘Naked’ restrictions – Characterisation as abuse – As-efficient-competitor analysis – Overall strategy – Single and continuous infringement.#Case T-286/09 RENV.

August 14, 2024 0 Comments

CELEX:62018TJ0351_RES: Judgment of the General Court (Ninth Chamber, Extended Composition) of 6 October 2021.#Ukrselhosprom PCF LLC and Versobank AS v European Central Bank.#Economic and monetary policy – Prudential supervision of credit institutions – Specific supervisory tasks assigned to the ECB – Decision to withdraw a credit institution’s authorisation – Breach of legislation on combating money laundering and the financing of terrorism – Admissibility – Powers of the national competent authorities (NCAs) of participating Member States and of the ECB under the Single Supervisory Mechanism (SSM) – Equal treatment – Proportionality – Protection of legitimate expectations – Legal certainty – Misuse of powers – Rights of the defence – Obligation to state reasons.#Cases T-351/18 and T-584/1

August 14, 2024 0 Comments

CELEX:62018TJ0296_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 20 October 2021.#Polskie Linie Lotnicze "LOT" SA v European Commission.#Competition – Concentrations – Air transport – Decision declaring a concentration to be compatible with the internal market and the EEA Agreement – Relevant market – Assessment of the effects of the transaction on competition – Commitments – Obligation to state reasons.#Case T-296/18.

August 14, 2024 0 Comments

CELEX:62020TO0744_RES: Order of the General Court (Fourth Chamber) of 30 November 2021.#Airoldi Metalli SpA v European Commission.#Dumping – Imports of aluminium extrusions originating in China – Act imposing a provisional anti-dumping duty – Act not open to challenge – Preparatory act – Inadmissibility – Definitive anti-dumping duty – No longer any legal interest in bringing proceedings – No need to adjudicate.#Case T-744/20.

August 14, 2024 0 Comments

CELEX:62019TO0616(02)_RES: Order of the General Court (Second Chamber) of 13 September 2021.#Katjes Fassin GmbH & Co. KG v European Union Intellectual Property Office.#Procedure – Application for revision – EU trade mark – Opposition proceedings – Action against a decision of EUIPO partially refusing to register a mark – Withdrawal of the opposition before service of the order dismissing the action – Fact unknown to the applicant and to the General Court – Revision of the order – No need to adjudicate.#Case T-616/19 REV.

August 14, 2024 0 Comments

CELEX:32024R0257R(03):           Rectificatif au règlement (UE) 2024/257 du Conseil du 10 janvier 2024 établissant, pour 2024, 2025 et 2026, les possibilités de pêche pour certains stocks halieutiques, applicables dans les eaux de l’Union et, pour les navires de pêche de l’Union, dans certaines eaux n’appartenant pas à l’Union, et modifiant le règlement (UE) 2023/194 (JO L, 2024/257, 11.1.2024)

The corrigendum does not concern the English version.
August 14, 2024 0 Comments

CELEX:32023R0734R(01)

The corrigendum does not concern the English version.
August 14, 2024 0 Comments

CELEX:32024D2162: Council Implementing Decision (CFSP) 2024/2162 of 14 August 2024 implementing Decision 2014/932/CFSP concerning restrictive measures in view of the situation in Yemen

August 14, 2024 0 Comments

CELEX:32024R2161: Council Implementing Regulation (EU) 2024/2161 of 14 August 2024 implementing Regulation (EU) No 1352/2014 concerning restrictive measures in view of the situation in Yemen

August 14, 2024 0 Comments

UPRS Sodba II U 23/2022-23

V upravnem sporu, ko izpodbijano odločbo predstavlja sklep o davčni izvršbi, sodišče presoja le, ali so bili za uvedbo izvršbe izpolnjeni pogoji, ki jih določa 146. člen ZDavP-2 ter ali ima sklep o izvršbi sestavine, določene v 151. členu ZDavP-2.
August 13, 2024 0 Comments

CELEX:62020TJ0265_RES: Judgment of the General Court (Ninth Chamber) of 1 December 2021.#JR v European Commission.#Access to documents – Regulation (EC) No 1049/2001 – Documents relating to the oral test in a competition – Partial refusal of access – Method for rounding scores – Weightings assigned to the different parts and sub-parts of the oral test – Secrecy of the selection board’s proceedings – Regulation (EU) 2018/1725 – No need to adjudicate in part.#Case T-265/20.

August 13, 2024 0 Comments

CELEX:62020CJ0181_RES: Judgment of the Court (Grand Chamber) of 25 January 2022.#VYSOČINA WIND a.s. v Česká republika – Ministerstvo životního prostředí.#Request for a preliminary ruling from the Nejvyšší soud České republiky.#Reference for a preliminary ruling – Environment – Directive 2012/19/EU – Waste electrical and electronic equipment – Obligation to finance the costs relating to the management of waste from photovoltaic panels – Retroactive effect – Principle of legal certainty – Incorrect transposition of a directive – Liability of the Member State.#Case C-181/20.

August 13, 2024 0 Comments

CELEX:62019CJ0177_RES: Judgment of the Court (Fifth Chamber) of 13 January 2022.#Federal Republic of Germany and Others v European Commission.#Appeal – Action for annulment – Environment – Type approval of motor vehicles – Regulation (EU) 2016/646 – Emissions from light passenger and commercial vehicles (Euro 6) – Setting of the not-to-exceed (NTE) values for emissions of oxides of nitrogen during the real driving emission (RDE) tests – Fourth paragraph of Article 263 TFEU – Admissibility of an action – Infra-State entity with powers in the field of environmental protection to limit the circulation of certain vehicles – Condition that the applicant must be directly concerned.#Joined Cases C-177/19 P to C-179/19 P.

August 13, 2024 0 Comments

CELEX:62020CJ0124_RES: Judgment of the Court (Grand Chamber) of 21 December 2021.#Bank Melli Iran v Telekom Deutschland GmbH.#Request for a preliminary ruling from the Hanseatisches Oberlandesgericht Hamburg.#Reference for a preliminary ruling – Commercial policy – Regulation (EC) No 2271/96 – Protection against the effects of the extraterritorial application of legislation adopted by a third country – Restrictive measures taken by the United States of America against Iran – Secondary sanctions adopted by that third country preventing persons from engaging, outside its territory, in commercial relationships with certain Iranian undertakings – Prohibition on complying with such a law – Exercise of the right of ordinary termination.#Case C-124/20.

August 13, 2024 0 Comments

CELEX:62020TJ0546_RES: Judgment of the General Court (Fifth Chamber) of 1 December 2021.#Sopra Steria Benelux and Unisys Belgium v European Commission.#Public service contracts – Tendering procedure – Services for the specification, development, maintenance and support of IT platforms for DG ‘Taxation and Customs Union’ – Rejection of the tender submitted by a tenderer and decision to award the contract to another tenderer – Obligation to state reasons – Abnormally low tender.#Case T-546/20.

August 13, 2024 0 Comments

CELEX:62020CJ0118_RES: Judgment of the Court (Grand Chamber) of 18 January 2022.#JY v Wiener Landesregierung.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Citizenship of the Union – Articles 20 and 21 TFEU – Scope – Renunciation of the nationality of one Member State in order to obtain the nationality of another Member State in accordance with the assurance given by the latter to naturalise the person concerned – Revocation of that assurance on grounds of public policy or public security – Principle of proportionality – Statelessness.#Case C-118/20.

August 13, 2024 0 Comments

CELEX:62019CJ0282_RES: Judgment of the Court (Second Chamber) of 13 January 2022.#YT and Others v Ministero dell'Istruzione, dell'Università e della Ricerca - MIUR and Ufficio Scolastico Regionale per la Campania.#Request for a preliminary ruling from the Tribunale di Napoli.#Reference for a preliminary ruling – Social policy – Directive 1999/70/EC – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clauses 4 and 5 – Fixed-term employment contracts in the public sector – Catholic religious education teachers – Concept of ‘objective reasons’ justifying the renewal of such contracts – Permanent need for replacement staff.#Case C-282/19.

August 13, 2024 0 Comments
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