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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:62020CJ0632_RES: Judgment of the Court (Grand Chamber) of 17 January 2023.#Kingdom of Spain v European Commission.#Appeal – External relations – Stabilisation and Association Agreement between the European Union and the European Atomic Energy Community, of the one part, and Kosovo, of the other part – Electronic communications – Regulation (EU) 2018/1971 – Body of European Regulators for Electronic Communications (BEREC) – Article 35(2) – Participation of the regulatory authority of Kosovo in that body – Concepts of ‘third country’ and ‘third State’ – Competence of the European Commission.#Case C-632/20 P.

August 2, 2024 0 Comments

CELEX:62021CJ0395_RES: Judgment of the Court (Fourth Chamber) of 12 January 2023.#D.V. v M.A.#Request for a preliminary ruling from the Lietuvos Aukščiausiasis Teismas.#Reference for a preliminary ruling – Unfair terms in consumer contracts – Directive 93/13/EEC – Contract for the provision of legal services concluded between a lawyer and a consumer – Article 4(2) – Assessment of the unfairness of contractual terms – Exclusion of terms relating to the main subject matter of the contract – Term providing for the payment of lawyers’ fees on the basis of an hourly rate – Article 6(1) – Powers of the national court when dealing with a term considered to be ‘unfair’.#Case C-395/21.

August 2, 2024 0 Comments

CELEX:62022CJ0583_RES: Judgment of the Court (Second Chamber) of 12 January 2023.#Criminal proceedings against MW.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Area of freedom, security and justice – Police and judicial cooperation in criminal matters – Framework Decision 2008/675/JHA – Article 3(1) – Principle of assimilation of earlier convictions handed down in another Member State – Obligation to ensure that the effects attached to those convictions are equivalent to those attached to previous national convictions – National rules concerning subsequent formation of a cumulative sentence – Multiple offences – Determination of an aggregate sentence – Maximum of 15 years for non-life custodial sentences – Article 3(5) – Exception – Offe

August 2, 2024 0 Comments

CELEX:62021TJ0487_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 7 December 2022.#Neoperl AG v European Union Intellectual Property Office.#EU trade mark – Application for the EU trade mark representing a cylindrical sanitary insert – Tactile position mark – Absolute grounds for refusal – Scope of the law – Court acting of its own motion – Examination of distinctive character by the Board of Appeal – Article 7(1)(b) of Regulation (EC) No 207/2009 (now Article 7(1)(b) of Regulation (EU) 2017/1001) – Sign not capable of constituting an EU trade mark – Absence of a precise and self-contained graphic representation of the tactile impression produced by the sign – Article 4 and Article 7(1)(a) of Regulation No 207/2009 (now Article 4 and Article 7(1)(a) of Regulatio

August 2, 2024 0 Comments

CELEX:62021TJ0530_RES: Judgment of the General Court (Tenth Chamber) of 14 December 2022 (Extracts).#Pierre Lannier v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for an EU figurative mark representing the superposed capital letters ‘P’ and ‘L’ – Earlier EU figurative mark representing a mirror image combination of the superposed capital letters ‘P’ and ‘L’ – Admissibility of the appeal before the Board of Appeal – Locus standi – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EC) No 207/2009 (now Article 8(1)(b) of Regulation (EU) 2017/1001).#Case T-530/21.

August 2, 2024 0 Comments

CELEX:62021TJ0330_RES: Judgment of the General Court (Ninth Chamber) of 21 December 2022.#EWC Academy GmbH v European Commission.#Social policy – Grants for actions to promote corporate governance initiatives – Call for proposals VP/2020/008 – Exclusion of European works councils not having legal personality – Article 197(2)(c) of Regulation (EU) 2018/1046.#Case T-330/21.

August 2, 2024 0 Comments

CELEX:62021TJ0312_RES: Judgment of the General Court (Seventh Chamber) of 14 December 2022 (Extracts).#SY v European Commission.#Case T-312/21.

August 2, 2024 0 Comments

CELEX:62020TJ0143_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 14 December 2022.#PT Pelita Agung Agrindustri and PT Permata Hijau Palm Oleo v European Commission.#Subsidies – Imports of biodiesel originating in Indonesia – Implementing Regulation (EU) 2019/2092 – Definitive countervailing duty – Article 8(1) and (2) of Regulation (EU) 2016/1037 – Price undercutting – Price pressure – Article 8(5) of Regulation 2016/1037 – Causal link – Article 3(1)(a)(iv) and (2) of Regulation 2016/1037 – Action consisting in ‘entrusting’ or ‘directing’ a private body to carry out a function constituting a financial contribution – Less than adequate remuneration – Income or price support – Article 3(2) and Article 6(d) of Regulation 2016/1037 – Benefit – Article 3(1)(a)(i) a

August 2, 2024 0 Comments

CELEX:62021CJ0349_RES: Judgment of the Court (Third Chamber) of 16 February 2023.#HYA and Othersprokuratura.#Request for a preliminary ruling from the Spetsializiran nakazatelen sad.#Reference for a preliminary ruling – Telecommunications sector – Processing of personal data and the protection of privacy – Directive 2002/58/EC – Article 15(1) – Restriction of the confidentiality of electronic communications – Judicial decision authorising the interception, recording and storage of telephone conversations of persons suspected of having committed a serious intentional offence – Practice whereby the decision is drawn up in accordance with a pre-drafted template text that does not contain individualised reasons – Second paragraph of Article 47 of the Charter of Fundamental Rights of the Europe

August 2, 2024 0 Comments

CELEX:62020TJ0111_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 14 December 2022.#PT Wilmar Bioenergi Indonesia and Others v European Commission.#Subsidies – Imports of biodiesel originating in Indonesia – Implementing Regulation (EU) 2019/2092 – Definitive countervailing duty – Article 3(1)(a) of Regulation (EU) 2016/1037 – Financial contribution – Article 3(2) of Regulation 2016/1037 – Benefit – Article 7(1)(a) of Regulation 2016/1037 – Calculation of the amount of the countervailable subsidy – Article 3(1)(a)(iv) and (2) of Regulation 2016/1037 – Action consisting in ‘entrusting’ or ‘directing’ a private body to carry out a function constituting a financial contribution – Less than adequate remuneration – Income or price support – Article 28(5) of Regulati

August 2, 2024 0 Comments

CELEX:32024D04883R(01): Corrigendum to Council Decision of 22 July 2024 replacing a member of the Management Board of the European Centre for the Development of Vocational Training (Cedefop) for Latvia (OJ C, C/2024/4883, 31.7.2024)

August 2, 2024 0 Comments

CELEX:62023CO0533_INF: Order of the Court of 15 December 2023.#Sanity Group GmbH v European Union Intellectual Property Office.#Appeal – EU trade mark – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed.#Case C-533/23 P.

August 1, 2024 0 Comments

CELEX:62022CO0756_INF: Order of the Court (Ninth Chamber) of 11 December 2023.#Bank Millennium S.A. v ES and AS.#Request for a preliminary ruling from the Sąd Okręgowy w Warszawie.#Case C-756/22.

August 1, 2024 0 Comments

CELEX:62021CJ0699_RES: Judgment of the Court (Grand Chamber) of 18 April 2023.#E.D.L.#Request for a preliminary ruling from the Corte costituzionale.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – European arrest warrant – Framework Decision 2002/584/JHA – Article 1(3) – Article 23(4) – Surrender procedures between Member States – Grounds for non-execution – Article 4(3) TEU – Duty of sincere cooperation – Postponement of the execution of the European arrest warrant – Article 4 of the Charter of Fundamental Rights of the European Union – Prohibition of inhuman or degrading treatment – Serious, chronic and potentially irreversible illness – Risk of serious harm to health affecting the person concerned by the European arrest warrant.#Case C-699/21.

August 1, 2024 0 Comments

CELEX:62021CJ0204_RES: Judgment of the Court (Grand Chamber) of 5 June 2023.#European Commission v Republic of Poland.#Failure of a Member State to fulfil obligations – Second subparagraph of Article 19(1) TEU – Article 47 of the Charter of Fundamental Rights of the European Union ‐ Rule of law – Effective legal protection in the fields covered by EU law – Independence of judges – Article 267 TFEU – Possibility of making a reference to the Court for a preliminary ruling – Primacy of EU law – Jurisdiction in relation to the lifting of the immunity from criminal prosecution of judges and in the field of employment law, social security and retirement of judges of the Sąd Najwyższy (Supreme Court, Poland) conferred on the Disciplinary Chamber of that court – National courts prohibited from cal

August 1, 2024 0 Comments

CELEX:62021CJ0389_RES: Judgment of the Court (First Chamber) of 4 May 2023.#European Central Bank v Crédit lyonnais.#Appeal – Economic and monetary policy – Prudential supervision of credit institutions – Regulation (EU) No 575/2013 – Calculation of the leverage ratio – Exposure measure – Article 429(14) – Exclusion of exposures meeting certain conditions – Partial refusal of authorisation – Discretion of the European Central Bank (ECB) – Action for annulment – Manifest error of assessment – Judicial review.#Case C-389/21 P.

August 1, 2024 0 Comments

CELEX:62021CJ0050_RES: Judgment of the Court (First Chamber) of 8 June 2023.#Prestige and Limousine, S.L. v Área Metropolitana de Barcelona and Others.#Request for a preliminary ruling from the Tribunal Superior de Justicia de Cataluña.#Reference for a preliminary ruling – Article 49 TFEU – Article 107(1) TFEU – Private-hire vehicles (PHVs) – Licencing scheme involving the issue, in addition to a licence to provide urban and interurban transport services throughout the national territory, of a second operating licence in order to be able to provide urban transport services in a metropolitan area – Limitation of the number of licences for PHV services to one thirtieth of the licences for taxi services.#Case C-50/21.

August 1, 2024 0 Comments

CELEX:62021CJ0829_RES: Judgment of the Court (Second Chamber) of 29 June 2023.#TE and RU v Stadt Frankfurt am Main and Stadt Offenbach am Main.#Requests for a preliminary ruling from the Hessischer Verwaltungsgerichtshof and Verwaltungsgericht Darmstadt.#Reference for a preliminary ruling – Immigration policy – Status of third-country nationals who are long-term residents – Directive 2003/109/EC – Second subparagraph of Article 9(4), Article 14(1), second subparagraph of Article 15(4), Article 19(2) and Article 22 – Right of third-country nationals to long-term resident status in a Member State – Grant by the first Member State of a ‘long-term resident’s EU residence permit’ of unlimited duration – Third-country national absent from the territory of the first Member State for a period of m

August 1, 2024 0 Comments

CELEX:62023CJ0001_RES: Judgment of the Court (Third Chamber) of 18 April 2023.#X and Others v État belge.#Request for a preliminary ruling from the Tribunal de première instance francophone de Bruxelles.#Reference for a preliminary ruling – Urgent preliminary ruling procedure – Border controls, asylum and immigration – Immigration policy – Directive 2003/86/EC – Right to family reunification – Article 5(1) – Submission of an application for entry and residence for the purposes of exercising the right to family reunification – Legislation of a Member State requiring a sponsor’s family members to submit the application in person to the competent diplomatic post of that Member State – Impossibility or excessive difficulty to reach that post – Charter of Fundamental Rights of the European Unio

August 1, 2024 0 Comments

CELEX:62021CJ0579_RES: Judgment of the Court (First Chamber) of 22 June 2023.#Proceedings brought by J.M.#Request for a preliminary ruling from the Itä-Suomen hallinto-oikeus.#Reference for a preliminary ruling – Processing of personal data – Regulation (EU) 2016/679 – Articles 4 and 15 – Scope of the right of access to information referred to in Article 15 – Information contained in log data – Article 4 – Definition of ‘personal data’ – Definition of ‘recipients’ – Temporal application.#Case C-579/21.

August 1, 2024 0 Comments
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