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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:62022CJ0307_RES: Judgment of the Court (First Chamber) of 26 October 2023.#FT v DW.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Processing of personal data – Regulation (EU) 2016/679 – Articles 12, 15 and 23 – Data subject’s right of access to his or her data undergoing processing – Right to obtain a first copy of those data free of charge – Processing of a patient’s data by his or her medical practitioner – Medical records – Reasons for the request for access – Use of data for the purpose of triggering the liability of the person providing treatment – Concept of ‘copy’.#Case C-307/22.

July 31, 2024 0 Comments

CELEX:62022CJ0713_RES: Judgment of the Court (Grand Chamber) of 29 July 2024.#LivaNova plc v Ministero dell'Economia e delle Finanze and Others.#Reference for a preliminary ruling – Companies – Divisions of public limited liability companies – Sixth Directive 82/891/EEC – Article 3(3)(b) – Division by the formation of new companies – Concept of ‘liability … not allocated by the draft terms of division’ – Joint and several liability of those new companies for liabilities resulting from the conduct of the company being divided prior to that division.#Case C-713/22.

July 31, 2024 0 Comments

CELEX:62021CJ0137_RES: Judgment of the Court (Grand Chamber) of 5 September 2023.#European Parliament v European Commission.#Action for failure to act – Regulation (EU) 2018/1806 – Point (f) of the first paragraph of Article 7 – List of third countries whose nationals must be in possession of visas when crossing the external borders of the Member States – List of third countries whose nationals are exempt from that requirement – Principle of reciprocity – Request to adopt a delegated act temporarily suspending the visa exemption for a 12-month period for nationals of the United States of America.#Case C-137/21.

July 31, 2024 0 Comments

CELEX:62020TJ0748_RES: Judgment of the General Court (Seventh Chamber) of 6 September 2023.#European Commission v Centre d’étude et de valorisation des algues SA (CEVA) and Others.#Arbitration clause – Specific programme for research and development in the field of ‘Quality of Life and Management of Living Resources’ – Grant agreement – OLAF investigation report finding financial irregularities – Reimbursement of the sums paid – Applicable law – Limitation period – Impact of the OLAF report.#Case T-748/20.

July 31, 2024 0 Comments

CELEX:62016TJ0131(01)_RES: Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.#Kingdom of Belgium v European Commission.#State aid – Aid scheme put into effect by Belgium – Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted – Tax ruling – Taxable profit – Excess profit exemption – Advantage – Selectivity – Adverse effect on competition – Recovery.#Case T-131/16 RENV.

July 31, 2024 0 Comments

CELEX:62023TO0048_RES: Order of the General Court (Fourth Chamber) of 26 October 2023.#Eugen Tomac v Council of the European Union.#Action for annulment – Institutional law – Full application of the provisions of the Schengen acquis in Romania – Absence of a challengeable act – Required unanimity not achieved – Manifest inadmissibility in part – Request for a time limit capable of allowing the action to be resumed – Manifest lack of jurisdiction in part.#Case T-48/23.

July 31, 2024 0 Comments

CELEX:62022CJ0027_RES: Judgment of the Court (First Chamber) of 14 September 2023.#Volkswagen Group Italia SpA and Volkswagen Aktiengesellschaft v Autorità Garante della Concorrenza e del Mercato.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Article 50 of the Charter of Fundamental Rights of the European Union – Principle ne bis in idem – Penalty imposed concerning unfair commercial practices – Criminal nature of the penalty – Criminal penalty imposed in a Member State after the adoption of a penalty concerning unfair commercial practices in another Member State but which became final before the latter penalty – Article 52(1) – Limitations to the principle ne bis in idem – Conditions – Coordination of proceedings and penalties.#Case C-2

July 31, 2024 0 Comments

CELEX:62021CJ0252_RES: Judgment of the Court (Grand Chamber) of 4 July 2023.#Meta Platforms Inc and Others v Bundeskartellamt.#Request for a preliminary ruling from the Oberlandesgericht Düsseldorf.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Social networks – Abuse of a dominant position by the operator of such a network – Abuse which entails the processing of the personal data of the users of that network as provided for in its general terms of use – Powers of a competition authority of a Member State to find that processing is not consistent with that regulation – Reconciliation with the powers of the national data protection supervisory authorities – Article 4(3) TEU – Principle of sincer

July 31, 2024 0 Comments

CELEX:62021CJ0615_RES: Judgment of the Court (Fifth Chamber) of 13 July 2023.#Napfény-Toll Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Szegedi Törvényszék.#Reference for a preliminary ruling – Value added tax (VAT) – National legislation providing for the possibility of suspending, without any temporal limit, the limitation period for action by the tax authorities in the event of court proceedings – Repeated tax procedures – Regulation No 2988/95 – Scope – Principles of legal certainty and effectiveness of EU law.#Case C-615/21.

July 31, 2024 0 Comments

CELEX:62020CJ0376_RES: Judgment of the Court (Grand Chamber) of 13 July 2023.#European Commission v CK Telecoms UK Investments Ltd.#Appeal – Competition – Regulation (EC) No 139/2004 – Control of concentrations of undertakings – Mobile telecommunications services – Decision declaring a concentration incompatible with the internal market – Oligopolistic market – Significant impediment to effective competition – Non-coordinated effects – Standard of proof – European Commission’s margin of discretion with regard to economic matters – Limits of judicial review – Guidelines on horizontal mergers – Factors relevant to demonstrating a significant impediment to effective competition – Concepts of ‘important competitive force’ and ‘close competitors’ – Closeness of competition between the parties t

July 31, 2024 0 Comments

CELEX:62021CJ0568_RES: Judgment of the Court (First Chamber) of 21 September 2023.#Staatssecretaris van Justitie en Veiligheid v E. and S.#Request for a preliminary ruling from the Raad van State.#Reference for a preliminary ruling – Area of freedom, security and justice – Dublin System – Regulation (EU) No 604/2013 – Criteria and mechanisms for determining the Member State responsible for examining an application for international protection – Responsibility of the Member State which issued a residence document to the applicant – Article 2(l) – Meaning of ‘residence document’ – Diplomatic card issued by a Member State – Vienna Convention on Diplomatic Relations.#Case C-568/21.

July 31, 2024 0 Comments

CELEX:62024CJ0318: Judgment of the Court (Fifth Chamber) of 29 July 2024.#Parchetul de pe lângă Înalta Curte de Casaţie şi Justiţie – Direcţia Naţională Anticorupţie – Serviciul Teritorial Braşov v P.P.R.#Request for a preliminary ruling from the Curtea de Apel Braşov.#Case C-318/24 PPU.

July 31, 2024 0 Comments

CELEX:62024CJ0318_RES: Judgment of the Court (Fifth Chamber) of 29 July 2024.#Parchetul de pe lângă Înalta Curte de Casaţie şi Justiţie – Direcţia Naţională Anticorupţie – Serviciul Teritorial Braşov v P.P.R.#Request for a preliminary ruling from the Curtea de Apel Braşov.#Case C-318/24 PPU.

July 31, 2024 0 Comments

CELEX:62022CJ0713: Judgment of the Court (Grand Chamber) of 29 July 2024.#LivaNova plc v Ministero dell'Economia e delle Finanze and Others.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Companies – Divisions of public limited liability companies – Sixth Directive 82/891/EEC – Article 3(3)(b) – Division by the formation of new companies – Concept of ‘liability … not allocated by the draft terms of division’ – Joint and several liability of those new companies for liabilities resulting from the conduct of the company being divided prior to that division.#Case C-713/22.

July 31, 2024 0 Comments

CELEX:62024CO0217:           Ordonnance de la Cour (huitième chambre) du 23 juillet 2024.#TO contre Agence européenne pour l'environnement.#Pourvoi – Article 181 du règlement de procédure de la Cour – Fonctionnaires – Agents contractuels – Rémunération – Indemnité d’installation – Exécution d’un arrêt du Tribunal – Décision non contestée dans les délais – Engagement conditionnel pris dans le contexte d’un règlement amiable – Article 90, paragraphe 1, du statut des fonctionnaires de l’Union européenne – Demande de paiement d’une indemnité d’installation – Irrecevabilité – Dénaturation des faits – Erreurs manifestes d’appréciation – Violation de l’obligation de motivation – Violation de l’article 24, paragraphe 1, du régime applicable aux autres agents de l’Union européenne et de l’article

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July 31, 2024 0 Comments

CELEX:62023CO0709: Order of the Court (Seventh Chamber) of 19 July 2024.#MeSoFa Vermögensverwaltungs AG, en liquidation v European Commission and Single Resolution Board.#Appeal – Article 181 of the Rules of Procedure of the Court of Justice – Economic and monetary policy – Banking union – Single Resolution Mechanism (SRM) – Regulation (EU) No 806/2014 – Article 18 – Resolution procedure – Adoption of a resolution scheme by the Single Resolution Board (SRB) – No objection from the European Commission or the Council of the European Union – Endorsement of that scheme by the European Commission – Action for annulment – Inadmissibility of the action in so far as it is directed against the Council – Appeal manifestly unfounded.#Case C-709/23 P.

July 31, 2024 0 Comments

CELEX:62023CO0708: Order of the Court (Seventh Chamber) of 19 July 2024.#MeSoFa Vermögensverwaltungs AG, en liquidation v European Commission and Single Resolution Board.#Appeal – Article 181 of the Rules of Procedure of the Court of Justice – Economic and monetary policy – Banking union – Single Resolution Mechanism (SRM) – Regulation (EU) No 806/2014 – Article 18 – Resolution procedure – Adoption of a resolution scheme by the Single Resolution Board (SRB) – No objection from the European Commission or the Council of the European Union – Endorsement of that scheme by the European Commission – Action for annulment – Inadmissibility of the action in so far as it is directed against the Council – Appeal manifestly unfounded.#Case C-708/23 P.

July 31, 2024 0 Comments

CELEX:32024D04883: Council Decision of 26 July 2024 replacing a member of the Management Board of the European Centre for the Development of Vocational Training (Cedefop) for Latvia

July 31, 2024 0 Comments

CELEX:32024D04881: Council Decision of 22 July 2024 replacing an alternate member of the Management Board of the European Centre for the Development of Vocational Training (Cedefop) for Greece

July 31, 2024 0 Comments

CELEX:32024D04882: Council Decision of 22 July 2024 replacing an alternate member of the Management Board of the European Centre for the Development of Vocational Training (Cedefop) for Latvia

July 31, 2024 0 Comments
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