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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:62021CJ0449_RES: Judgment of the Court (Second Chamber) of 16 March 2023.#Towercast v Autorité de la concurrence and Ministère de l’Économie.#Request for a preliminary ruling from the Cour d'appel de Paris.#Reference for a preliminary ruling – Competition – Control of concentrations between undertakings – Regulation (EC) No 139/2004 – Article 21(1) – Exclusive application of that regulation to operations covered by the concept of ‘concentration’ – Scope – Concentration operation which has no Community dimension, is below the thresholds for mandatory ex ante control laid down in the law of a Member State and has not been referred to the European Commission – Control of such an operation by the competition authorities of that Member State in the light of Article 102 TFEU – Whether perm

August 2, 2024 0 Comments

CELEX:62021CJ0100_RES: Judgment of the Court (Grand Chamber) of 21 March 2023.#QB v Mercedes-Benz Group AG.#Request for a preliminary ruling from the Landgericht Ravensburg.#Reference for a preliminary ruling – Approximation of laws – Approval of motor vehicles – Directive 2007/46/EC – Article 18(1) – Article 26(1) – Article 46 – Regulation (EC) No 715/2007 – Article 5(2) – Motor vehicles – Diesel engine – Pollutant emissions – Exhaust gas recirculation valve (EGR valve) – Reduction in nitrogen oxide (NOx) emissions limited by a ‘temperature window’ – Defeat device – Protection of the interests of an individual purchaser of a vehicle equipped with an unlawful defeat device – Right to compensation from the vehicle manufacturer on the basis of tortious liability – Method of calculating compe

August 2, 2024 0 Comments

CELEX:62022CJ0005_RES: Judgment of the Court (Fifth Chamber) of 30 March 2023.#Green Network SpA v SF and Others.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Internal market in electricity – Directive 2009/72/EC – Article 37 – Annex I – Duties and powers of the national regulatory authority – Consumer protection – Administrative management costs – Power of the national regulatory authority to order the repayment of sums paid by final customers pursuant to contractual terms that have been penalised by that authority.#Case C-5/22.

August 2, 2024 0 Comments

CELEX:62020TJ0480_RES: Judgment of the General Court (First Chamber, Extended Composition) of 1 March 2023 (Extracts).#Hengshi Egypt Fiberglass Fabrics SAE and Jushi Egypt for Fiberglass Industry SAE v European Commission.#Subsidies – Imports of certain woven or stitched glass fibre fabrics originating in China and Egypt – Implementing Regulation (EU) 2020/776 – Definitive countervailing duty – Calculation of the subsidy amount – Attributability of the subsidy – Rights of the defence – Manifest error of assessment – Import duty drawback scheme – Tax treatment of foreign exchange losses – Calculation of the undercutting margin.#Case T-480/20.

August 2, 2024 0 Comments

CELEX:62020TJ0301_RES: Judgment of the General Court (First Chamber, Extended Composition) of 1 March 2023.#Hengshi Egypt Fiberglass Fabrics SAE and Jushi Egypt for Fiberglass Industry SAE v European Commission.#Dumping – Imports of certain woven or stitched glass fibre fabrics originating in China and Egypt – Implementing Regulation (EU) 2020/492 – Definitive anti-dumping duty – Calculation of the normal value – Article 2(5) of Regulation (EU) 2016/1036 – Manifest error of assessment – Injury – Calculation of the undercutting margin.#Case T-301/20.

August 2, 2024 0 Comments

CELEX:62021CJ0556_RES: Judgment of the Court (First Chamber) of 30 March 2023.#Staatssecretaris van Justitie en Veiligheid v E.N. and Others.#Request for a preliminary ruling from the Raad van State.#Reference for a preliminary ruling – Regulation (EU) No 604/2013 – Determination of the Member State responsible for examining an application for international protection – Article 27 – Appeal against a decision to transfer an asylum seeker – Article 29 – Transfer time limit – Suspension of that time limit on appeal – Interim measure requested by the authorities.#Case C-556/21.

August 2, 2024 0 Comments

CELEX:62021TJ0324_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 1 March 2023.#Harley-Davidson Europe Ltd and Neovia Logistics Services International v European Commission.#Customs union – Regulation (EU) No 952/2013 – Determination of the non-preferential origin of certain motorcycles manufactured by Harley-Davidson – Commission Implementing Decision requesting the revocation of decisions relating to binding origin information adopted by the national customs authorities – Concept of ‘processing or working operations which are not economically justified’ – Right to be heard.#Case T-324/21.

August 2, 2024 0 Comments

CELEX:62019TJ0868_RES: Judgment of the General Court (Fourth Chamber) of 29 March 2023 (Extracts).#Nouryon Industrial Chemicals BV and Others v European Commission.#REACH – Evaluation of registration dossiers and compliance check of information provided by registrants – Request for further studies for the purposes of the registration dossier for dimethyl ether – Pre-natal developmental toxicity study – Extended one-generation reproductive toxicity study – Dose-range finding study – Article 51(7) of Regulation (EC) No 1907/2006 – Animal testing – Article 25 of Regulation No 1907/2006 – Manifest error of assessment – Proportionality.#Case T-868/19.

August 2, 2024 0 Comments

CELEX:62021TJ0235_RES: Judgment of the General Court (First Chamber) of 8 March 2023.#Republic of Bulgaria v European Commission.#EAGF and EAFRD – Expenditure excluded from financing – Expenditure incurred by Bulgaria – Promotion measures – OLAF investigation report – Conformity clearance – Duty to state reasons.#Case T-235/21.

August 2, 2024 0 Comments

CELEX:62021TJ0426_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 8 March 2023.#Nizar Assaad v Council of the European Union.#Common foreign and security policy – Restrictive measures adopted against Syria – Freezing of funds – Errors of assessment – Retroactivity – Legitimate expectations – Legal certainty – Force of res judicata.#Case T-426/21.

August 2, 2024 0 Comments

CELEX:62021TJ0617_RES: Judgment of the General Court (Third Chamber, Extended Composition) of 22 March 2023.#B&Bartoni spol. s r.o. v European Union Intellectual Property Office.#Community design – Invalidity proceedings – Registered Community design representing an electrode to insert into a torch – Ground for invalidity – Article 4(2) of Regulation (EC) No 6/2002 – Component part of a complex product.#Case T-617/21.

August 2, 2024 0 Comments

CELEX:62020TJ0072_RES: Judgment of the General Court (First Chamber, Extended Composition) of 22 March 2023.#Satabank plc v European Central Bank.#Economic and monetary policy – Prudential supervision of credit institutions – Regulation (EU) No 1024/2013 – Regulation (EU) No 468/2014 – Supervised entity – Composite administrative procedure – Denial of access to the file – Directive 2004/258/EC – Access to ECB documents.#Case T-72/20.

August 2, 2024 0 Comments

CELEX:62021TJ0142_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 29 March 2023 (Extracts).#Wizz Air Hungary Légiközlekedési Zrt. (Wizz Air Hungary Zrt.) v European Commission.#State aid – Romanian air transport market – Aid granted by Romania to Blue Air in the context of the COVID-19 pandemic – Blue Air rescue aid – Loan guaranteed by the Romanian State – Decision not to raise any objections – Action for annulment – Aid intended to make good the damage caused by an exceptional occurrence – Article 107(2)(b) TFEU – Assessment of the damage – Causal link – Beneficiary’s pre-existing difficulties – Taking avoidable costs into account – Guidelines on State aid for rescuing and restructuring non-financial undertakings in difficulty – Article 107(3)(c) TFEU – Contri

August 2, 2024 0 Comments

CELEX:62019TJ0825_RES: Judgment of the General Court (First Chamber, Extended Composition) of 22 March 2023 (Extracts).#Tazzetti SpA and Tazzetti, SA v European Commission.#Environment ‐ Regulation (EU) No 517/2014 ‐ Fluorinated greenhouse gases ‐ Electronic registry for quotas for placing hydrofluorocarbons on the market – Undertakings with the same beneficial owner – Single producer or importer – Act having an adverse effect – Interest in bringing proceedings – Admissibility – Request to modify the application – Inadmissibility – Plea of illegality – Interpretation of an implementing regulation consistent with the basic regulation – Implementing power of the Commission.#Cases T-825/19 and T-826/19.

August 2, 2024 0 Comments

CELEX:62020TJ0540_RES: Judgment of the General Court (First Chamber, Extended Composition) of 1 March 2023 (Extracts).#Jushi Egypt for Fiberglass Industry SAE v European Commission.#Subsidies – Imports of continuous filament glass fibre products originating in Egypt – Implementing Regulation (EU) 2020/870 – Definitive countervailing duty and definitive collection of the provisional countervailing duty – Rights of the defence – Attributability of the subsidy – Manifest error of assessment – Import duty drawback scheme – Tax treatment of foreign exchange losses – Calculation of the undercutting margin.#Case T-540/20.

August 2, 2024 0 Comments

CELEX:62024CO0360:           Ordonnance de la Cour (septième chambre) du 16 juillet 2024.#Yeguada de Milagro SA contre Tribunal Constitucional.#Pourvoi – Article 181 du règlement de procédure de la Cour – Droit institutionnel – Article 263 TFUE – Recours en annulation dirigés contre des juridictions nationales – Incompétence manifeste du Tribunal de l’Union européenne – Pourvoi manifestement irrecevable.#Affaire C-360/24 P.

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August 2, 2024 0 Comments

CELEX:62021CJ0356_RES: Judgment of the Court (Second Chamber) of 12 January 2023.#J.K. v TP S.A.#Request for a preliminary ruling from the Sąd Rejonowy dla m.st. Warszawy w Warszawie.#Reference for a preliminary ruling – Equal treatment in employment and occupation – Directive 2000/78/EC – Article 3(1)(a) and (c) – Conditions for access to self-employment – Employment and working conditions – Prohibition of discrimination based on sexual orientation – Self-employed person working on the basis of a contract for specific work – Termination and non-renewal of contract – Freedom to choose a contracting party.#Case C-356/21.

August 2, 2024 0 Comments

CELEX:62021CJ0057_RES: Judgment of the Court (Second Chamber) of 12 January 2023.#RegioJet a. s. v České dráhy a.s. and.#Request for a preliminary ruling from the Nejvyšší soud.#Reference for a preliminary ruling – Competition – Abuse of a dominant position – Rules governing actions for damages under national law for infringements of the competition law provisions of the Member States and of the European Union – Directive 2014/104/EU – Articles 5 and 6 – Disclosure of evidence – Evidence in a competition authority’s file – Proceedings relating to an infringement of competition rules pending before the European Commission – National proceedings relating to an action for damages with regard to the same infringement – Conditions for the disclosure of evidence.#Case C-57/21.

August 2, 2024 0 Comments

CELEX:62020CJ0680_RES: Judgment of the Court (Fifth Chamber) of 19 January 2023.#Unilever Italia Mkt. Operations Srl v Autorità Garante della Concorrenza e del Mercato.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Competition – Article 102 TFEU – Dominant position – Imputation, to the producer, of actions of its distributors – Existence of contractual links between the producer and the distributors – Concept of ‘economic unit’ – Scope – Abuse – Exclusivity clause – Need to demonstrate the effects on the market.#Case C-680/20.

August 2, 2024 0 Comments

CELEX:62020CJ0702_RES: Judgment of the Court (Grand Chamber) of 12 January 2023.#SIA 'DOBELES HES' and Sabiedrisko pakalpojumu regulēšanas komisija.#Requests for a preliminary ruling from the Augstākā tiesa (Senāts).#Reference for a preliminary ruling – State aid – Article 107(1) TFEU – National legislation imposing an obligation on the public operator to purchase from renewable energy producers at a price higher than the market price – Failure to pay a portion of the aid concerned – Application for compensation submitted by those producers to a public authority distinct from that which is, in principle, required, under that national legislation, to pay that aid and whose budget is intended solely to ensure its own operation – New aid – Notification requirement – De minimis aid – Regulatio

August 2, 2024 0 Comments
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