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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:62021CJ0040_RES: Judgment of the Court (First Chamber) of 4 May 2023.#T.A.C. v Agenția Națională de Integritate (ANI).#Request for a preliminary ruling from the Curtea de Apel Timişoara.#Reference for a preliminary ruling – Decision 2006/928/EC – Mechanism for cooperation and verification of progress in Romania to address specific benchmarks in the areas of judicial reform and the fight against corruption – Charter of Fundamental Rights of the European Union – Article 15(1) – Article 47 – Article 49(3) – Elective public office – Conflict of interests – National legislation prohibiting the holding of elective public office for a predetermined period – Penalty additional to the termination of the term of office – Principle of proportionality.#Case C-40/21.

August 1, 2024 0 Comments

CELEX:62021CJ0407_RES: Judgment of the Court (Second Chamber) of 8 June 2023.#Union fédérale des consommateurs - Que choisir (UFC - Que choisir) and Consommation, logement et cadre de vie (CLCV) v Premier ministre and Ministre de l’Économie, des Finances et de la Relance.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Package travel and linked travel arrangements – Directive (EU) 2015/2302 – Article 12(2) to (4) – Termination of a package travel contract – Unavoidable and extraordinary circumstances – COVID-19 pandemic – Refund of payments made by the traveller concerned for a package – Refund in the form of a sum of money or equivalent refund in the form of a credit note (‘voucher’) – Obligation to provide that traveller with a refund not la

August 1, 2024 0 Comments

CELEX:62021CJ0025_RES: Judgment of the Court (First Chamber) of 20 April 2023.#ZA and Others v Repsol Comercial de Productos Petrolíferos SA.#Request for a preliminary ruling from the Juzgado de lo Mercantil de Madrid.#Reference for a preliminary ruling – Competition – Vertical restrictions of competition – Article 101(1) and (2) TFEU – Principle of effectiveness – Regulation (EC) No 1/2003 – Article 2 – Directive 2014/104/EU – Article 9(1) – Binding effect of the final decisions of the national competition authorities finding an infringement of the competition law rules – Temporal and material application – Actions for damages and for a declaration of nullity for infringements of the EU competition law provisions.#Case C-25/21.

August 1, 2024 0 Comments

CELEX:62020CJ0459_RES: Judgment of the Court (First Chamber) of 22 June 2023.#X v Staatssecretaris van Justitie en Veiligheid.#Request for a preliminary ruling from the Rechtbank Den Haag, zittingsplaats Utrecht.#Reference for a preliminary ruling – Citizenship of the Union – Article 20 TFEU – Right to move and reside freely within the territory of the Member States – Decision of a Member State refusing residence to a third-country national parent of a minor child, who has the nationality of that Member State – Child living outside the territory of the European Union and never having resided in its territory.#Case C-459/20.

August 1, 2024 0 Comments

CELEX:62021CJ0290_RES: Judgment of the Court (First Chamber) of 25 May 2023.#Staatlich genehmigte Gesellschaft der Autoren, Komponisten und Musikverleger Reg. Gen. mbH (AKM) v Canal+ Luxembourg Sàrl.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling – Intellectual property – Copyright and rights related to copyright applicable to satellite broadcasting and cable retransmission – Directive 93/83/EEC – Article 1(2) – Communication to the public by satellite – Concept – Satellite package provider – Broadcasting of programmes in another Member State – Place of the act of exploitation by which that provider participates in such communication.#Case C-290/21.

August 1, 2024 0 Comments

CELEX:62021CJ0329_RES: Judgment of the Court (Fifth Chamber) of 20 April 2023.#DIGI Communications NV v Nemzeti Média- és Hírközlési Hatóság Hivatala.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Telecommunications – Electronic communications networks and services – Directive 2002/21/EC (Framework Directive) – Article 4(1) – Directive 2002/20/EC (Authorisation Directive) – Article 7 – Award of rights to use frequencies – Auction procedure – Holding company not registered as a provider of electronic communications services in the Member State concerned – Exclusion from the award procedure – Right of appeal against the award decision.#Case C-329/21.

August 1, 2024 0 Comments

CELEX:62021CJ0487_RES: Judgment of the Court (First Chamber) of 4 May 2023.#F.F. v Österreichische Datenschutzbehörde and CRIF GmbH.#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Protection of personal data – Regulation (EU) 2016/679 – Data subject’s right of access to his or her data undergoing processing – Article 15(3) – Provision of a copy of the data – Concept of ‘copy’ – Concept of ‘information’.#Case C-487/21.

August 1, 2024 0 Comments

CELEX:62022CJ0697_RES: Judgment of the Court (Fourth Chamber) of 29 July 2024.#Koiviston Auto Helsinki Oy, anciennement Helsingin Bussiliikenne Oy v European Commission.#Appeal – State aid – SA.33846 (2015/C) (ex 2014/NN) (ex 2011/CP) – Relevant issue post-dating the publication of the decision initiating the formal investigation procedure – Identification of the beneficiary of the aid – Obligation to publish an amending opening decision – Right of the beneficiary of the aid to submit comments – Essential procedural requirement – Incompatibility with the internal market – Recovery of the aid ordered by the European Commission – Amount to be recovered – Competence of the Member State concerned.#Case C-697/22 P.

August 1, 2024 0 Comments

CELEX:62021CJ0660_RES: Judgment of the Court (Grand Chamber) of 22 June 2023.#Criminal proceedings against K.B. and F.S.#Request for a preliminary ruling from the Tribunal correctionnel de Villefranche-sur-Saône.#Reference for a preliminary ruling – Area of freedom, security and justice – Judicial cooperation in criminal matters – Directive 2012/13/EU – Articles 3 and 4 – Obligation for the competent authorities to inform suspects and accused persons promptly of their right to remain silent – Article 8(2) – Right to invoke a breach of that obligation – National legislation prohibiting the trial court from raising such a breach of its own motion – Articles 47 and 48 of the Charter of Fundamental Rights of the European Union.#Case C-660/21.

August 1, 2024 0 Comments

CELEX:62020TJ0312_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 17 May 2023.#EVH GmbH v European Commission.#Competition – Concentrations – German electricity market – Decision declaring the concentration compatible with the internal market – Action for annulment – Locus Standi – Admissibility – Duty to state reasons – Concept of ‘single concentration’ – Right to effective judicial protection – Right to be heard – Definition of the market – Period of analysis – Analysis of market power – Decisive influence – Manifest errors of assessment – Duty of care.#Case T-312/20.

August 1, 2024 0 Comments

CELEX:62022TJ0519_RES: Judgment of the General Court (Sixth Chamber) of 7 June 2023.#Société des produits Nestlé SA v European Union Intellectual Property Office.#EU trade mark – Procedure for the revocation of decisions or the cancellation of entries – Revocation of a decision containing an obvious error attributable to EUIPO – Article 103(1) of Regulation (EU) 2017/1001 – No obvious error.#Case T-519/22.

August 1, 2024 0 Comments

CELEX:62021TJ0268_RES: Judgment of the General Court (Tenth Chamber) of 24 May 2023 (Extracts).#Ryanair DAC v European Commission.#State aid – Italian air transport market – Compensation scheme for airlines with an Italian operating licence – Decision not to raise any objections – Aid intended to make good the damage caused by an exceptional occurrence – Obligation to state reasons.#Case T-268/21.

August 1, 2024 0 Comments

CELEX:62021TJ0039_RES: Judgment of the General Court (Seventh Chamber, Extended Composition) of 19 April 2023.#PP and Others v European Parliament.#Civil service – Officials – Health crisis linked to the COVID-19 pandemic – Decision authorising part-time work in order to take care of relatives outside the place of employment – No possibility of teleworking full time outside the place of employment – Irregularity in the pre-litigation procedure – Decision granting a request to work part time – No legal interest in bringing proceedings – Inadmissibility – Remuneration – Suspension of the expatriation allowance – Articles 62 and 69 of the Staff Regulations – Infringement of Article 4 of Annex VII to the Staff Regulations.#Case T-39/21.

August 1, 2024 0 Comments

CELEX:62020TJ0451_RES: Judgment of the General Court (Fifth Chamber, Extended Composition) of 24 May 2023.#Meta Platforms Ireland Ltd, formerly Facebook Ireland Ltd v European Commission.#Competition – Data market – Administrative procedure – Article 18(3) and Article 24(1)(d) of Regulation (EC) No 1/2003 – Request for information – Virtual data room – Obligation to state reasons – Legal certainty – Rights of the defence – Necessity of the information requested – Misuse of powers – Right to privacy – Proportionality – Principle of good administration – Professional secrecy.#Case T-451/20.

August 1, 2024 0 Comments

CELEX:62021TJ0002_RES: Judgment of the General Court (Tenth Chamber) of 24 May 2023.#Emmentaler Switzerland v European Union Intellectual Property Office.#EU trade mark – International registration designating the European Union – Word mark EMMENTALER – Absolute ground for refusal – Descriptive character – Article 7(1)(c) of Regulation (EU) 2017/1001 – Collective mark – Article 74(2) of Regulation 2017/1001 – Obligation to state reasons – Article 94 of Regulation 2017/1001.#Case T-2/21.

August 1, 2024 0 Comments

CELEX:62020TJ0321_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 17 May 2023.#enercity AG v European Commission.#Competition – Concentrations – German electricity market – Decision declaring the concentration compatible with the internal market – Action for annulment – Lack of locus standi – Lack of active participation – Inadmissibility.#Case T-321/20.

August 1, 2024 0 Comments

CELEX:62021TJ0054_RES: Judgment of the General Court (Sixth Chamber) of 26 April 2023 (Extracts).#OHB System AG v European Commission.#Public supply contracts – Tendering procedure – Competitive dialogue – Procurement of Galileo transition satellites – Rejection of a tenderer’s tender – Exclusion criteria – Serious professional misconduct on the part of a tenderer – No final judgment or final administrative decision – Referral to the panel referred to in Article 143 of the Financial Regulation – Equal treatment – Abnormally low tender – Manifest error of assessment.#Case T-54/21.

August 1, 2024 0 Comments

CELEX:62021TJ0309_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 7 June 2023.#TC v European Parliament.#Law governing the institutions – Rules governing expenses and allowances for Members of Parliament – Parliamentary assistance allowance – Recovery of sums unduly paid – Reasonable time – Burden of proof – Right to be heard – Protection of personal data – Article 9 of Regulation (EU) 2018/1725 – Article 26 of the Staff Regulations.#Case T-309/21.

August 1, 2024 0 Comments

CELEX:62020TJ0557_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 26 April 2023.#Single Resolution Board v European Data Protection Supervisor.#Protection of personal data – Procedure for granting compensation to shareholders and creditors following the resolution of a bank – Decision of the EDPS in which it found that the SRB failed to fulfil its obligations concerning the processing of personal data – Article 15(1)(d) of Regulation (EU) 2018/1725 – Concept of personal data – Article 3(1) of Regulation 2018/1725 – Right of access to the file.#Case T-557/20.

August 1, 2024 0 Comments

CELEX:62022TJ0186_RES: Judgment of the General Court (Third Chamber, Extended Composition) of 5 June 2024.#BNP Paribas v European Central Bank.#Economic and monetary policy – Supervision of credit institutions – Specific supervisory tasks conferred on the ECB – Setting of prudential requirements – Irrevocable payment commitments – Force of res judicata – Misuse of powers – Manifest error of assessment – Principle of sound administration – Proportionality.#Case T-186/22.

August 1, 2024 0 Comments
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