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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:62021TJ0306_RES: Judgment of the General Court (Second Chamber, Extended Composition) of 21 December 2022.#Falke KGaA v European Commission.#Case T-306/21.

August 3, 2024 0 Comments

CELEX:62019TJ0301_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 6(5)(b) of Regulation (EU) No 1024/2013 – Need for the ECB’s direct supervision of a less significant credit institution – Request by the national competent authority – Article 68(5) of Regulation (EU) No 468/2014 – ECB decision classifying PNB Banka as a significant entity subject to its direct prudential supervision – Obligation to state reasons – Proportionality – Rights of the defence – Access to the administrative file – Report laid down in Article 68(3) of Regulation No 468/2014 – Article 106 of the Rules of Procedure – Request for a hearing lacking a

August 3, 2024 0 Comments

CELEX:62021CJ0402_RES: Judgment of the Court (Second Chamber) of 9 February 2023.#Staatssecretaris van Justitie en Veiligheid and Others v S and Staatssecretaris van Justitie en Veiligheid.#Request for a preliminary ruling from the Raad van State.#Reference for a preliminary ruling – EEC-Turkey Association Agreement – Decision No 1/80 – Articles 6 and 7 – Turkish nationals already integrated into the labour market of the host Member State and enjoying an associated right of residence – Decisions of national authorities withdrawing the right of residence of Turkish nationals who have been lawfully resident in the Member State concerned for more than 20 years on the ground that they constitute a present, genuine and sufficiently serious threat to a fundamental interest of society – Article 1

August 3, 2024 0 Comments

CELEX:62021TJ0260_RES: Judgment of the General Court (Second Chamber, Extended Composition) of 21 December 2022.#E. Breuninger GmbH & Co. v European Commission.#Case T-260/21.

August 3, 2024 0 Comments

CELEX:62021CJ0284_RES: Judgment of the Court (Grand Chamber) of 31 January 2023.#European Commission v Anthony Braesch and Others.#Appeal – State aid – Articles 107 and 108 TFEU – Restructuring aid – Banking sector – Preliminary examination stage – Decision declaring the aid compatible with the internal market – Restructuring plan – Commitments given by the Member State concerned – Burden-sharing measures – Conversion of subordinated debts into equity – Bondholders – Action for annulment – Admissibility – Fourth paragraph of Article 263 TFEU – Locus standi – Natural or legal person directly and individually concerned – Breach of the procedural rights of interested parties – Failure to initiate the formal investigation procedure – Article 108(2) TFEU – Concept of ‘parties concerned’ – Regul

August 3, 2024 0 Comments

CELEX:62021CJ0472_RES: Judgment of the Court (Fifth Chamber) of 16 February 2023.#Monz Handelsgesellschaft lnternational mbH & Co. KG v Büchel GmbH & Co. Fahrzeugtechnik KG.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Intellectual property – Design – Directive 98/71/EC – Article 3(3) and (4) – Conditions for obtaining protection for a component part of a complex product – Concepts of ‘visibility’ and ‘normal use’ – Visibility of a component part of a complex product during normal use of that product by the end user.#Case C-472/21.

August 3, 2024 0 Comments

CELEX:62020CJ0649_RES: Judgment of the Court (Fifth Chamber) of 2 February 2023.#Kingdom of Spain and Others v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) – Condition relating to selectivity – Obligation to state reasons – Principle of the protection of legitimate expectations – Principle of legal certainty – Recovery of the aid.#Joined Cases C-649/20 P, C-658/20 P and C-662/20 P.

August 3, 2024 0 Comments

CELEX:62020CJ0695_RES: Judgment of the Court (Grand Chamber) of 28 February 2023.#Fenix International Limited v Commissioners for Her Majesty's Revenue and Customs.#Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#Reference for a preliminary ruling – Implementing power of the Council of the European Union – Article 291(2) TFEU – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 28 and 397 – Taxable person, acting in his or her own name but on behalf of another person – Provider of services by electronic means – Implementing Regulation (EU) No 282/2011 – Article 9a – Presumption – Validity.#Case C-695/20.

August 3, 2024 0 Comments

CELEX:62021CJ0688_RES: Judgment of the Court (Grand Chamber) of 7 February 2023.#Confédération paysanne and Others v Premier ministre and Ministre de l'Agriculture et de l'Alimentation.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Environment – Deliberate release of genetically modified organisms – Directive 2001/18/EC – Article 3(1) – Point 1 of Annex I B – Scope – Exemptions – Techniques/methods of genetic modification which have conventionally been used and have a long safety record – In vitro random mutagenesis.#Case C-688/21.

August 3, 2024 0 Comments

CELEX:62021TJ0033_RES: Judgment of the General Court (Fourth Chamber) of 18 January 2023.#Romania v European Commission.#EAGF and EAFRD – Expenditure excluded from financing – Expenditure incurred by Romania – National Rural Development Programme 2007-2013 – Methods for calculating the support rates relating to sub-measure ‘1a’ of measure 215 – Welfare payments for ‘fattening pigs’ and ‘gilts’ – Increase of at least 10% of the available space allocated to each animal – Obligation to state reasons – Legitimate expectations – Legal certainty – Legal classification of the facts – Article 12(6) and (7) of Delegated Regulation (EU) No 907/2014 – Guidelines on the calculation of financial corrections in the framework of the conformity and financial clearance of accounts procedures.#Case T-33/21.

August 3, 2024 0 Comments

CELEX:62020TJ0295_RES: Judgment of the General Court (Second Chamber) of 8 February 2023.#Aquind Ltd and Others v European Commission.#Energy – Trans-European energy infrastructure – Regulation (EU) No 347/2013 – Delegated regulation amending the list of projects of common interest – Second paragraph of Article 172 TFEU – Refusal of a Member State to give its approval to a proposed electricity interconnector with a view to granting the status of a project of common interest – Non-inclusion by the Commission of the project in the amended list – Obligation to state reasons – Principle of good administration – Equal treatment – Legal certainty – Legitimate expectations – Proportionality – Article 10 of the Energy Charter Treaty.#Case T-295/20.

August 3, 2024 0 Comments

CELEX:62021TJ0163_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 25 January 2023.#Emilio De Capitani v Council of the European Union.#Access to documents – Regulation (EC) No 1049/2001 – Documents concerning an ongoing legislative procedure – Council working groups – Documents concerning a legislative proposal to amend Directive 2013/34/EU on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings – Partial refusal to grant access – Action for annulment – Interest in bringing proceedings – Admissibility – First subparagraph of Article 4(3) of Regulation No 1049/2001 – Exception relating to the protection of the decision-making process.#Case T-163/21.

August 3, 2024 0 Comments

CELEX:62021TJ0346_RES: Judgment of the General Court (Fifth Chamber) of 11 January 2023 (Extracts).#Hecht Pharma GmbH v European Union Intellectual Property Office.#EU trade mark – Revocation proceedings – EU word mark Gufic – Genuine use of the mark – Article 58(1)(a) of Regulation (EU) 2017/1001 – Public and outward use – Extent of use – Nature and form of use – Use in connection with the goods in respect of which the mark was registered.#Case T-346/21.

August 3, 2024 0 Comments

CELEX:62020TJ0607_RES: Judgment of the General Court (Second Chamber, Extended Composition) of 15 February 2023.#Austrian Power Grid AG and Others v European Union Agency for the Cooperation of Energy Regulators.#Energy – Internal market in electricity – Framework for the European platform for the exchange of balancing energy from frequency restoration reserves with manual activation – Procedure for the adoption of terms, conditions and methodologies – Rejection of the joint proposal of the system operators – Competence of ACER – Error of law – Rights of the defence – Obligation to state reasons.#Case T-607/20.

August 3, 2024 0 Comments

CELEX:62021TJ0702_RES: Judgment of the General Court (First Chamber) of 21 December 2022.#Ekobulkos EOOD v European Commission.#State aid – Production of electricity from renewable sources – Complaint – Action for failure to act – Call to act – Admissibility – Obligation to act – None.#Case T-702/21.

August 3, 2024 0 Comments

CELEX:62020TJ0606_RES: Judgment of the General Court (Second Chamber, Extended Composition) of 15 February 2023.#Austrian Power Grid AG and Others v European Union Agency for the Cooperation of Energy Regulators.#Energy – Internal market in electricity – Framework for the European platform for the exchange of balancing energy from frequency restoration reserves with automatic activation – Procedure for the adoption of terms, conditions and methodologies – Rejection of the joint proposal of the system operators – Competence of ACER – Error of law – Rights of the defence – Obligation to state reasons.#Case T-606/20.

August 3, 2024 0 Comments

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
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