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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:62019TJ0642_RES: Judgment of the General Court (First Chamber) of 7 September 2022.#JCDecaux Street Furniture Belgium v European Commission.#State Aid – Aid granted by Belgium to JCDecaux Street Furniture Belgium – Decision declaring the aid incompatible with the internal market and ordering its recovery – Advantage – Obligation to state reasons.#Case T-642/19.

August 7, 2024 0 Comments

CELEX:62021TJ0095_RES: Judgment of the General Court (Eighth Chamber) of 21 September 2022.#Portuguese Republic v European Commission.#Case T-95/21.

August 7, 2024 0 Comments

CELEX:62020CJ0501_RES: Judgment of the Court (Third Chamber) of 1 August 2022.#MPA v LCDNMT.#Request for a preliminary ruling from the Audiencia Provincial de Barcelona.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction, recognition and enforcement of decisions in matrimonial matters and in the matters of parental responsibility – Regulation (EC) No 2201/2003 – Articles 3, 6 to 8 and 14 – Definition of ‘habitual residence’ – Jurisdiction, recognition, enforcement of decisions and cooperation in matters relating to maintenance obligations – Regulation (EC) No 4/2009 – Articles 3 and 7 – Nationals of two different Member States residing in a third State as members of the contract staff working in the EU Delegation to that third State – Determination of

August 7, 2024 0 Comments

CELEX:62018TJ0604_RES: Judgment of the General Court (Sixth Chamber, Extended Composition) of 14 September 2022.#Google LLC and Alphabet, Inc. v European Commission.#Competition – Abuse of dominant position – Smart mobile devices – Decision finding an infringement of Article 102 TFEU and Article 54 of the EEA Agreement – Concepts of multi-sided platform and market (‘ecosystem’) – Operating system (Google Android) – App store (Play Store) – Search and browser applications (Google Search and Chrome) – Agreements with device manufacturers and mobile network operators – Single and continuous infringement – Concepts of overall plan and conduct implemented in the context of the same infringement (product bundles, exclusivity payments and anti-fragmentation obligations) – Exclusionary effects – R

August 7, 2024 0 Comments

CELEX:62020CJ0391_RES: Judgment of the Court (Grand Chamber) of 7 September 2022.#Proceedings brought by Boriss Cilevičs and Others.#Request for a preliminary ruling from the Satversmes tiesa.#Reference for a preliminary ruling – Article 49 TFEU – Freedom of establishment – Restriction – Justification – The organisation of education systems – Institutions of higher education – Obligation to provide courses of study in the official language of the Member State concerned – Article 4(2) TEU – National identity of a Member State – Defence and promotion of the official language of a Member State – Principle of proportionality.#Case C-391/20.

August 7, 2024 0 Comments

CELEX:62020CJ0352_RES: Judgment of the Court (First Chamber) of 1 August 2022.#HOLD Alapkezelő Befektetési Alapkezelő Zrt. v Magyar Nemzeti Bank.#Request for a preliminary ruling from the Kúria.#Reference for a preliminary ruling – Approximation of laws – Directive 2009/65/EC – Undertakings for collective investment in transferable securities (UCITS) – Directive 2011/61/EU – Alternative investment funds – Remuneration policies and practices in respect of the senior managers of a UCITS management company or manager of an alternative investment fund – Dividends distributed to certain senior managers – Concept of ‘remuneration’ – Article 17(1) of the Charter of Fundamental Rights of the European Union – Right to property.#Case C-352/20.

August 7, 2024 0 Comments

CELEX:62020CJ0411_RES: Judgment of the Court (Grand Chamber) of 1 August 2022.#S v Familienkasse Niedersachsen-Bremen der Bundesagentur für Arbeit.#Request for a preliminary ruling from the Finanzgericht Bremen.#Reference for a preliminary ruling – Citizenship of the Union – Freedom of movement of persons – Equal treatment – Directive 2004/38/EC – Article 24(1) and (2) – Social security benefits – Regulation (EC) No 883/2004 – Article 4 – Family benefits – Exclusion of nationals of other Member States who are economically inactive during the first three months of residence in the host Member State.#Case C-411/20.

August 7, 2024 0 Comments

CELEX:62021TJ0486_RES: Judgment of the General Court (Fourth Chamber) of 7 September 2022.#OE v European Commission.#Civil service – Officials – Teleworking – Claim for reimbursement of telephone and internet connection expenses – Claim rejected – Plea of illegality – Partial admissibility – Article 71 of and Annex VII to the Staff Regulations – Duty to have regard for the welfare of officials – Principle of equality and non-discrimination – Right to respect for private life.#Case T-486/21.

August 7, 2024 0 Comments

CELEX:62021CJ0007_RES: Judgment of the Court (Fourth Chamber) of 7 July 2022.#LKW WALTER Internationale Transportorganisation AG v CB and Others.#Request for a preliminary ruling from the Bezirksgericht Bleiburg.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Service of documents – Regulation (EC) 1393/2007 – Article 8(1) – One-week period within which the right to refuse to accept a document is to be exercised – Enforcement order made in one Member State and served in another Member State in the language of the first Member State only – Legislation of that first Member State laying down an eight-day period to lodge an objection to that order – Period for lodging an objection starting to run at the same time as the period laid down for the purpose of exercisin

August 7, 2024 0 Comments

CELEX:62020CJ0348_RES: Judgment of the Court (Grand Chamber) of 12 July 2022.#Nord Stream 2 AG v European Parliament and Council of the European Union.#Appeal – Energy – Internal market in natural gas – Directive 2009/73/EC – Directive (EU) 2019/692 – Extension of the application of Directive 2009/73 to gas lines to or from third countries – Fourth paragraph of Article 263 TFEU – Action for annulment – Condition that an applicant must be directly concerned by the measure that forms the subject matter of its action – Lack of discretion as to the obligations imposed on an applicant – Condition that an applicant must be individually concerned by the measure that forms the subject matter of its action – Arrangements for the exemptions and derogations excluding the appellant as the sole operato

August 7, 2024 0 Comments

CELEX:62019CJ0743_RES: Judgment of the Court (Grand Chamber) of 14 July 2022.#European Parliament v Council of the European Union.#Action for annulment – Law governing the institutions – Bodies, offices and agencies of the European Union – European Labour Authority (ELA) – Competence to determine the location of the seat – Article 341 TFEU – Scope – Decision adopted by the Representatives of the Governments of the Member States in the margins of a Council meeting – Jurisdiction of the Court under Article 263 TFEU – Author and legal nature of the act – Absence of binding effects in the EU legal order.#Case C-743/19.

August 7, 2024 0 Comments

CELEX:62018CJ0059_RES: Judgment of the Court (Grand Chamber) of 14 July 2022.#Italian Republic and Comune di Milano v Council of the European Union.#Action for annulment – Law governing the institutions – EU bodies, offices and agencies – European Medicines Agency (EMA) – Competence to determine the location of the seat – Article 341 TFEU – Scope – Decision adopted by the Representatives of the Governments of the Member States in the margins of a Council meeting – Jurisdiction of the Court under Article 263 TFEU – Author and legal nature of the act – Absence of binding effects in the EU legal order.#Joined Cases C-59/18 and C-182/18.

August 7, 2024 0 Comments

CELEX:62021CJ0019_RES: Judgment of the Court (Grand Chamber) of 1 August 2022.#I and S v Staatssecretaris van Justitie en Veiligheid.#Request for a preliminary ruling from the Rechtbank Den Haag zittingsplaats Haarlem.#Reference for a preliminary ruling – Regulation (EU) No 604/2013 – Criteria and mechanisms for determining the Member State responsible for examining an application for international protection – Article 8(2) and Article 27(1) – Unaccompanied minor with a relative legally present in another Member State – Refusal by that Member State of that minor’s take charge request – Right to an effective remedy of that minor or of that relative against the refusal decision – Articles 7, 24 and 47 of the Charter of Fundamental Rights of the European Union – Best interests of the child.#C

August 7, 2024 0 Comments

CELEX:62020CJ0134_RES: Judgment of the Court (Grand Chamber) of 14 July 2022.#IR v Volkswagen AG.#Request for a preliminary ruling from the Landesgericht Eisenstadt.#Reference for a preliminary ruling – Approximation of laws – Regulation (EC) No 715/2007 – Approval of motor vehicles – Article 3(10) – Article 5(1) and (2) – Defeat device – Motor vehicles – Diesel engines – Pollutant emissions – Emission control system – Software installed in the electronic engine controller – Exhaust gas recirculation valve (‘EGR valve’) – Reduction in nitrogen oxide (NOx) emissions limited by a ‘temperature window’ – Prohibition on the use of defeat devices that reduce the effectiveness of emission control systems – Article 5(2)(a) – Exception to that prohibition – Directive 1999/44/EC – Sale of consumer g

August 7, 2024 0 Comments

CELEX:62020CJ0576_RES: Judgment of the Court (Second Chamber) of 7 July 2022.#CC v Pensionsversicherungsanstalt.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling – Social security for migrant workers – Regulation (EC) No 987/2009 – Article 44(2) – Scope – Old-age pension – Calculation – Taking into account of child-raising periods completed in other Member States – Article 21 TFEU – Free movement of citizens.#Case C-576/20.

August 7, 2024 0 Comments

CELEX:62019CJ0106_RES: Judgment of the Court (Grand Chamber) of 14 July 2022.#Italian Republic and Comune di Milano v Council of the European Union and European Parliament.#Action for annulment – Law governing the institutions – Regulation (EU) 2018/1718 – Location of the seat of the European Medicines Agency (EMA) in Amsterdam (Netherlands) – Article 263 TFEU – Admissibility – Interest in bringing proceedings – Locus standi – Direct and individual concern – Decision adopted by the Representatives of the Governments of the Member States in the margins of a Council meeting in order to determine the location of the seat of an EU agency – Absence of binding effects in the EU legal order – Prerogatives of the European Parliament.#Joined Cases C-106/19 and C-232/19.

August 7, 2024 0 Comments

CELEX:62022CJ0242_RES: Judgment of the Court (First Chamber) of 1 August 2022.#Criminal proceedings against TL.#Request for a preliminary ruling from the Tribunal da Relação de Évora.#Reference for a preliminary ruling – Urgent preliminary ruling procedure – Judicial cooperation in criminal matters – Directive 2010/64/EU – Right to interpretation and translation – Article 2(1) and Article 3(1) – Concept of an ‘essential document’ – Directive 2012/13/EU – Right to information in criminal proceedings – Article 3(1)(d) – Scope – Not implemented in domestic law – Direct effect – Charter of Fundamental Rights of the European Union – Article 47 and Article 48(2) – European Convention for the Protection of Human Rights and Fundamental Freedoms – Article 6 – Suspended prison sentence with probatio

August 7, 2024 0 Comments

CELEX:62021CJ0110_RES: Judgment of the Court (Second Chamber) of 14 July 2022.#Universität Bremen v European Research Executive Agency.#Appeal – Action for annulment – Article 19 of the Statute of the Court of Justice of the European Union – Representation of non-privileged parties in a direct action before the Courts of the European Union – University teacher – University teacher teaching at the university represented in that action and performing duties as coordinator and head of the project that is the subject matter of the dispute – Condition of independence – Existence of a direct and personal interest in the outcome of the dispute.#Case C-110/21 P.

August 7, 2024 0 Comments

CELEX:62020CJ0145_RES: Judgment of the Court (Grand Chamber) of 14 July 2022.#DS v Porsche Inter Auto GmbH & Co KG and Volkswagen AG.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling – Approximation of laws – Regulation (EC) No 715/2007 – Approval of motor vehicles – Article 5(2) – Defeat device – Motor vehicles – Diesel engines – Emission control system – Software installed in the electronic engine controller – Exhaust gas recirculation valve (‘EGR valve’) – Reduction in nitrogen oxide (NOx) emissions limited by a ‘temperature window’ – Prohibition on the use of defeat devices that reduce the effectiveness of emission control systems – Article 5(2)(a) – Exception to that prohibition – Consumer protection – Directive 1999/44/EC – Sale of co

August 7, 2024 0 Comments

CELEX:62020CJ0720_RES: Judgment of the Court (Grand Chamber) of 1 August 2022.#RO légalement représentée v Bundesrepublik Deutschland.#Request for a preliminary ruling from the Verwaltungsgericht Cottbus.#Reference for a preliminary ruling – Common policy on asylum – Criteria and mechanisms for determining the Member State responsible for examining an application for international protection – Regulation (EU) No 604/2013 (Dublin III) – Application for international protection lodged by a minor in his or her Member State of birth – Parents of that minor who have previously obtained refugee status in another Member State – Article 3(2) – Article 9 – Article 20(3) – Directive 2013/32/EU – Article 33(2)(a) – Admissibility of the application for international protection and responsibility for e

August 7, 2024 0 Comments
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