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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: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

CELEX:62019CJ0556_SUM: Judgment of the Court (First Chamber) of 21 October 2020.#Société Eco TLC v Ministre de la Transition écologique et solidaire and Ministre de l’Économie et des Finances.#Request for a preliminary ruling from the Conseil d'État (France).#Reference for a preliminary ruling – State aid – Article 107(1) TFEU – Concept of ‘State resources’ – Increased responsibility of producers – Eco-body approved by the public authorities to collect financial contributions from those who place on the market certain products in order to be able to fulfil, on their behalf, their legal obligation to treat waste from those products – Financial support paid by that eco-body to contractually bound sorting operators.#Case C-556/19.

May 16, 2025 0 Comments

CELEX:62019CJ0427_SUM: Judgment of the Court (First Chamber) of 12 November 2020.#„Bulstrad Vienna Insurance Group“ АD v Olympic Insurance Company Ltd.#Request for a preliminary ruling from the Sofiyski rayonen sad.#Reference for a preliminary ruling – Directive 2009/138/EC – Article 274 – Law applicable to winding-up proceedings with regard to insurance undertakings – Withdrawal of the authorisation of an insurance company – Appointment of a provisional liquidator – Concept of ‘decision to open winding-up proceedings with regard to an insurance undertaking’ – Absence of a court decision to open winding-up proceedings in the home Member State – Stay of court proceedings with regard to the insurance undertaking concerned in Member States other than its home Member State.#Case C-427/19.

May 16, 2025 0 Comments

CELEX:62019CJ0558_SUM: Judgment of the Court (Sixth Chamber) of 8 October 2020.#Impresa Pizzarotti & C SpA Italia Sucursala Cluj v Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili.#Request for a preliminary ruling from the Tribunalul Cluj.#Reference for a preliminary ruling – Articles 49 and 63 TFEU – Freedom of establishment – Free movement of capital – Calculation of the taxable income of companies – Persons having a relationship of interdependence – Unusual advantage granted by a resident branch to a non-resident company – Correction of the taxable income of the branch of a non-resident company – No correction of taxable income in the event of an identical advantage granted by a branch to a resident company – Principle of free

May 16, 2025 0 Comments

CELEX:62018CJ0777_SUM: Judgment of the Court (Fourth Chamber) of 23 September 2020.#WO v Vas Megyei Kormányhivatal.#Request for a preliminary ruling from the Szombathelyi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling – Social security – Sickness insurance – Regulation (EC) No 883/2004 – Article 20 – Scheduled treatment – Prior authorisation – Mandatory grant – Conditions – Insured person prevented from applying for prior authorisation – Regulation (EC) No 987/2009 – Article 26 – Assumption of costs of scheduled treatment incurred by the insured person – Procedure for reimbursement – Directive 2011/24/EU – Cross-border healthcare – Article 8(1) – Healthcare that may be subject to prior authorisation – Principle of proportionality – Article 9(3) – Processing of appli

May 16, 2025 0 Comments

CELEX:62019CO0256_SUM: Order of the Court (Tenth Chamber) of 2 July 2020.#S.A.D. Maler und Anstreicher OG v Magistrat der Stadt Wien and Bauarbeiter Urlaubs- und Abfertigungskasse.#Request for a preliminary ruling from the Verwaltungsgericht Wien.#Reference for a preliminary ruling – Article 53(2) of the Rules of Procedure of the Court – Second subparagraph of Article 19(1) TEU – Effective judicial protection in the areas covered by EU law – Principle of judicial independence – Article 47 of the Charter of Fundamental Rights of the European Union – Jurisdiction of the Court – Article 267 TFEU – Admissibility – National provisions relating to the allocation of cases in a court or tribunal – Remedy – Interpretation necessary to enable the referring court to give judgment – Manifest inadmissi

May 16, 2025 0 Comments

CELEX:62019CJ0529_SUM: Judgment of the Court (Sixth Chamber) of 21 October 2020.#Möbel Kraft GmbH & Co. KG v ML.#Request for a preliminary ruling from the Amtsgericht Potsdam.#Reference for a preliminary ruling – Consumer protection – Directive 2011/83/EU – Article 16(c) – Right of withdrawal – Exceptions – Goods made to the consumer’s specifications or clearly personalised – Goods which the trader has begun to produce.#Case C-529/19.

May 16, 2025 0 Comments

CELEX:62019CJ0539_SUM: Judgment of the Court (Eighth Chamber) of 3 September 2020.#Bundesverband der Verbraucherzentralen und Verbraucherverbände - Verbraucherzentrale Bundesverband eV v Telefónica Germany GmbH & Co. OHG.#Reference for a preliminary ruling — Roaming on public mobile communications networks within the European Union — Regulation (EU) No 531/2012 — Article 6a — Article 6e(3) — Roaming provider required to automatically apply the regulated roaming tariff — Application to consumer having opted for a specific roaming tariff prior to the entry into force of Regulation (EU) No 531/2012.#Case C-539/19.

May 16, 2025 0 Comments
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