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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: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

CELEX:62019CJ0451_RES: Judgment of the Court (Fourth Chamber) of 5 May 2022.#Subdelegación del Gobierno en Toledo v XU and QP.#Requests for a preliminary ruling from the Tribunal Superior de Justicia de Castilla-La Mancha.#Reference for a preliminary ruling – Article 20 TFEU – Union citizenship – Union citizen who has never exercised his or her right of freedom of movement – Application for a residence card for his or her family member who is a third-country national – Refusal – Obligation for the Union citizen to have sufficient resources – Obligation for spouses to live together – Minor child who is a Union citizen – National legislation and practice – Genuine enjoyment of the substance of the rights conferred on EU nationals – Deprivation.#Joined Cases C-451/19 and C-532/19.

August 9, 2024 0 Comments

CELEX:62020CJ0405_RES: Judgment of the Court (First Chamber) of 5 May 2022.#EB and Others v Versicherungsanstalt öffentlich Bediensteter, Eisenbahnen und Bergbau (BVAEB).#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Social policy – Article 157 TFEU – Protocol (No 33) – Equal treatment of men and women in matters of employment and occupation – Directive 2006/54/EC – Article 5(c) and Article 12 – Prohibition of indirect discrimination on grounds of sex – Occupational social security scheme applicable after the date referred to in that Protocol and Article 12 – Retirement pensions of civil servants – National legislation providing for an annual adjustment of retirement pensions – Adjustment on a reducing scale depending on the amount o

August 9, 2024 0 Comments

CELEX:62020CJ0570_RES: Judgment of the Court (First Chamber) of 5 May 2022.#Criminal proceedings against BV.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Fraudulent concealment of tax due – Penalties – National legislation which provides for an administrative penalty and a criminal penalty for the same acts – Charter of Fundamental Rights of the European Union – Article 49 – Article 50 – Principle ne bis in idem – Article 52(1) – Limitations to the principle ne bis in idem – Requirement to provide for clear and precise rules – Possibility of taking into account the interpretation of national legislation by national courts – Need to provide for rules ensuring the proportionality of all of th

August 9, 2024 0 Comments

CELEX:62020CJ0556_RES: Judgment of the Court (Second Chamber) of 12 May 2022.#Schneider Electric SA and Others v Premier ministre and Ministre de l’Economie, des Finances et de la Relance.#Request for a preliminary ruling from the Conseil d'État (France).#Case C-556/20.

August 9, 2024 0 Comments

CELEX:62020CJ0083_RES: Judgment of the Court (First Chamber) of 5 May 2022.#BPC Lux 2 Sàrl and Others v Banco de Portugal and Others.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Case C-83/20.

August 9, 2024 0 Comments

CELEX:62020CJ0377_RES: Judgment of the Court (Fifth Chamber) of 12 May 2022.#Servizio Elettrico Nazionale SpA and Others v Autorità Garante della Concorrenza e del Mercato and Others.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Competition – Dominant position – Abuse – Article 102 TFEU – Effect of a practice on the well-being of consumers and on the structure of the market – Abusive exclusionary practice – Whether the practice is capable of producing an exclusionary effect – Recourse to means other than those coming within the scope of competition on the merits – Hypothetical as-efficient competitor unable to replicate the practice – Existence of an anticompetitive intent – Opening-up of the market for the sale of electricity to compet

August 9, 2024 0 Comments

CELEX:62020CJ0453_RES: Judgment of the Court (Grand Chamber) of 3 May 2022.#CityRail a.s. v Správa železnic, státní organizace.#Request for a preliminary ruling from the Úřad pro přístup k dopravní infrastruktuře.#Reference for a preliminary ruling – Article 267 TFUE – Concept of ‘court or tribunal’ – Criteria relating to the constitution and function of that body – Exercise of judicial or administrative functions – Directive 2012/34/EU – Articles 55 and 56 – Single national regulatory body for the railway sector – Independent regulatory authority for the sector – Entitlement to act on an ex officio basis – Power to impose penalties – Decisions that are open to challenge before the courts – Inadmissibility of the request for a preliminary ruling.#Case C-453/20.

August 9, 2024 0 Comments

CELEX:62019CJ0693_RES: Judgment of the Court (Grand Chamber) of 17 May 2022.#SPV Project 1503 Srl and Others v YB and Others v YX and ZW.#Requests for a preliminary ruling from the Tribunale di Milano.#Reference for a preliminary ruling – Directive 93/13/EEC – Unfair terms in consumer contracts – Principle of equivalence – Principle of effectiveness – Payment order and attachment proceedings against third parties – Force of res judicata implicitly covering the validity of the terms of an enforceable instrument – Power of the court hearing the enforcement proceedings to examine of its own motion the potential unfairness of a term.#Joined Cases C-693/19 and C-831/19.

August 9, 2024 0 Comments

CELEX:62020CJ0569_RES: Judgment of the Court (Fourth Chamber) of 19 May 2022.#Criminal procedure against IR.#Request for a preliminary ruling from the Spetsializiran nakazatelen sad.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive (EU) 2016/343 – Article 8 – Right to be present at the trial – Information regarding the holding of the trial – Inability to locate the accused person notwithstanding the reasonable efforts of the competent authorities – Possibility of a trial and a conviction in absentia – Article 9 – Right to a new trial, or to another legal remedy, which allows a fresh determination of the merits of the case.#Case C-569/20.

August 9, 2024 0 Comments

CELEX:62019CJ0725_RES: Judgment of the Court (Grand Chamber) of 17 May 2022.#IO v Impuls Leasing România IFN SA.#Request for a preliminary ruling from the Judecătoria Sector 2 Bucureşti.#Reference for a preliminary ruling – Directive 93/13/EEC – Unfair terms in consumer contracts – Principle of equivalence – Principle of effectiveness – Enforcement proceedings in respect of a leasing contract constituting an enforceable instrument – Objection to enforcement – National legislation not allowing the court hearing that objection to determine whether the terms of an enforceable instrument are unfair – Power of the court hearing the enforcement proceedings to examine of its own motion whether a term is unfair – Existence of an action under ordinary law allowing the review of whether those terms

August 9, 2024 0 Comments
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