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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:62021TJ0536_RES: Judgment of the General Court (Fifth Chamber) of 15 February 2023.#Belaeronavigatsia v Council of the European Union.#Common foreign and security policy – Restrictive measures taken in view of the situation in Belarus – Lists of persons, entities and bodies subject to the freezing of funds and economic resources – Inclusion and maintenance of the applicant’s name on the lists – Concept of ‘person responsible for repression’ – Error of assessment – Proportionality.#Case T-536/21.

August 3, 2024 0 Comments

CELEX:62020TJ0742_RES: Judgment of the General Court (Seventh Chamber) of 15 February 2023 (Extracts).#UPL Europe Ltd and Indofil Industries (Netherlands) BV v European Commission.#Plant protection products – Active substance mancozeb – Non-renewal of approval – Regulation (EC) No 1107/2009 and Implementing Regulation (EU) No 844/2012 – Procedure for assessing the application for renewal of approval of an active substance – Designation of a new rapporteur Member State due to the withdrawal of the previous rapporteur Member State from the European Union – Rights of the defence – Principle of sound administration – Manifest error of assessment – Procedure for harmonised classification and labelling – Regulation (EC) No 1272/2008 – Legitimate expectations.#Case T-742/20.

August 3, 2024 0 Comments

CELEX:62021TJ0492_RES: Judgment of the General Court (Second Chamber) of 15 February 2023.#Aquind Ltd and Others v European Union Agency for the Cooperation of Energy Regulators.#Energy – Competence of the ACER – Withdrawal of the United Kingdom from the European Union – Error of law – Article 2(1) of Regulation (EU) 2019/943 – Article 92 of the Withdrawal Agreement – Ad hoc exemption regime under Article 308 of and Annex 28 to the Trade and Cooperation Agreement.#Case T-492/21.

August 3, 2024 0 Comments

CELEX:62021TJ0525_RES: Judgment of the General Court (Second Chamber, Extended Composition) of 21 December 2022.#E. Breuninger GmbH & Co. v European Commission.#Action for annulment – State aid – Framework scheme to establish a federal compensation scheme in Germany for losses caused by lockdown decisions – Decision not to raise any objections – Aid to make good the damage caused by natural disasters or other exceptional occurrences – No interest in bringing proceedings – Inadmissibility.#Case T-525/21.

August 3, 2024 0 Comments

CELEX:62024CO0397: Order of the Vice-President of the Court of 26 July 2024.#AQ v European Chemicals Agency.#Appeal – Order for interim measures – Access to documents – Export notifications for hazardous, banned or severely restricted chemicals – Information held by the European Chemicals Agency (ECHA) – Urgency.#Case C-397/24 P(R).

August 3, 2024 0 Comments

CELEX:62020TJ0522_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 8 February 2023.#Carpatair SA v European Commission.#State aid – Aviation sector – Measures implemented by Romania in favour of Timișoara Airport – Measures implemented by Timișoara Airport in favour of Wizz Air and airlines using that airport – Decision finding, in part, that there was no State aid in favour of Timișoara Airport and airlines using that airport – Airport charges – Action for annulment – Regulatory act – Individual concern – Substantial effect on competitive position – Direct concern – Interest in bringing proceedings – Admissibility – Article 107(1) TFEU – Selective nature – Advantage – Private operator test.#Case T-522/20.

August 3, 2024 0 Comments

CELEX:62023CO0724: Order of the Court (Ninth Chamber) of 16 July 2024.#ATHINAÏKI ZYTHOPOIIA AE v Anexartiti Archi Dimosion Esodon.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the Court’s existing case-law or admits of no reasonable doubt – Directive 92/83/EEC – Article 3(1) – Calculation of the amount of excise duty levied on beer – Method of calculating degrees Plato – Legislative amendment intended to clarify that method – Directive (EU) 2020/1151 – Article 1(1) – No effect of that directive on previously existing situations.#Case C-724/23.

August 3, 2024 0 Comments

CELEX:62019TJ0330_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 7 December 2022.#PNB Banka AS v European Central Bank.#Economic and monetary policy – Prudential supervision of credit institutions – Article 22 of Directive 2013/36/EU – Opposition of the ECB to the acquisition of qualifying holdings in a credit institution – Starting point of the assessment period – Intervention by the ECB during the initial stage of the procedure – Criteria of financial stability of the proposed acquirer and compliance with prudential requirements – Existence of reasonable grounds for opposing the acquisition on the basis of one or more assessment criteria – Article 106 of the Rules of Procedure – Request for a hearing without a statement of reasons.#Case T-330/19.

August 3, 2024 0 Comments

CELEX:62021CJ0046_RES: Judgment of the Court (Fifth Chamber) of 9 March 2023.#European Union Agency for the Cooperation of Energy Regulators v Aquind Ltd.#Appeal – Energy – Regulation (EC) No 714/2009 – Article 17 – Request for exemption relating to an electricity interconnector – Refusal decision from the European Union Agency for the Cooperation of Energy Regulators (ACER) – Regulation (EC) No 713/2009 – Article 19 – Board of Appeal of ACER – Intensity of the review.#Case C-46/21 P.

August 2, 2024 0 Comments

CELEX:62021CJ0034_RES: Judgment of the Court (First Chamber) of 30 March 2023.#Hauptpersonalrat der Lehrerinnen und Lehrer beim Hessischen Kultusministerium v Minister des Hessischen Kultusministeriums.#Request for a preliminary ruling from the Verwaltungsgericht Wiesbaden.#Reference for a preliminary ruling – Protection of personal data – Regulation (EU) 2016/679 – Article 88(1) and (2) – Processing of data in the employment context – Regional school system – Teaching by videoconference as a result of the COVID-19 pandemic – Implementation without the express consent of the teachers.#Case C-34/21.

August 2, 2024 0 Comments

CELEX:62021CJ0365_RES: Judgment of the Court (Fifth Chamber) of 23 March 2023.#Criminal proceedings against MR.#Request for a preliminary ruling from the Oberlandesgericht Bamberg.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Convention implementing the Schengen Agreement – Article 54 – Principle ne bis in idem – Article 55(1)(b) – Exception to the application of the principle ne bis in idem – Offence against the security or other essential interests of the Member State – Article 50 of the Charter of Fundamental Rights of the European Union – Principle ne bis in idem – Article 52(1) – Limitations to the principle ne bis in idem – Compatibility of a national declaration providing for an exception to the principle ne bis in idem – Criminal organisation – Fi

August 2, 2024 0 Comments

CELEX:62021CJ0410_RES: Judgment of the Court (Second Chamber) of 2 March 2023.#Criminal proceedings against FU and Others.#Requests for a preliminary ruling from the Hof van Cassatie.#References for a preliminary ruling – Migrant workers – Social security – Legislation applicable – Regulation (EC) No 987/2009 – Article 5 – A1 certificate – Provisional withdrawal – Binding effect – Certificate fraudulently obtained or relied on – Regulation (EC) No 883/2004 – Article 13(1)(b)(i) – Persons normally pursuing an activity as an employed person in two or more Member States – Applicability of the legislation of the Member State in which the registered office is situated – Concept of ‘registered office’ – Undertaking which has obtained a Community licence for transport under Regulation (EC) No 107

August 2, 2024 0 Comments

CELEX:62021CJ0351_RES: Judgment of the Court (Fifth Chamber) of 16 March 2023.#ZG v Beobank SA.#Request for a preliminary ruling from the Justice de paix du canton de Forest.#Reference for a preliminary ruling – Harmonisation of laws – Payment services in the internal market – Directive 2007/64/EC – Article 47(1)(a) – Information for the payer after receipt of the payment order – Articles 58, 60 and 61 – Payment service provider’s liability for unauthorised transactions – Obligation of that service provider to refund unauthorised transactions to the payer – Framework contracts – Obligation of that service provider to provide that payer with information relating to the payee concerned.#Case C-351/21.

August 2, 2024 0 Comments

CELEX:62021CJ0174_RES: Judgment of the Court (Third Chamber) of 16 March 2023.#European Commission v Republic of Bulgaria.#Failure of a Member State to fulfil obligations – Directive 2008/50/EC – Ambient air quality – Judgment of the Court establishing a failure to fulfil obligations – Article 260(2) TFEU – Obligation to take the necessary measures to comply with such a judgment – Failure to fulfil that obligation alleged by the European Commission – Lack of clarity of the letter of formal notice as to whether the judgment still had to be complied with on the reference date – Principle of legal certainty – Inadmissibility.#Case C-174/21.

August 2, 2024 0 Comments

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
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