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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.


 

UPRS Sodba II U 53/2021

Določba 99. člena ZDavP-2 se po presoji sodišča v primerih, ko se vračajo denarni zneski, ki niso bili odtegnjeni na podlagi odmerne odločbe, ampak na podlagi drugih izvršilnih naslovov, ne uporablja. Stališče Vrhovnega sodišča RS je, da obresti predvidene v 99. členu ZDavP-2 po svoji vsebini niso zamudne obresti, saj davčni organ ni v zamudi.
August 6, 2024 0 Comments

UPRS Sodba I U 537/2020-167

Sodišče na osnovi izvedeniškega mnenja ugotavlja, da zgolj na podlagi pravil metalurške stroke in brez analize večje količine vzorcev, tožnikove teze, da je v postopkih prečiščevanja na Tajvanu prišlo do odstranitve 80 % relevantnih nečistoč, ni mogoče preveriti. Posledično ta trditev ostaja nedokazana.
August 6, 2024 0 Comments

UPRS Sodba II U 323/2020-17

V predmetni zadevi je izpodbijan sklep o davčni izvršbi, ki je izdan v skrajšanem ugotovitvenem postopku, saj se da stanje zadeve ugotoviti na podlagi uradnih podatkov, ki jih ima organ in zato ni treba posebej zaslišati stranke za zavarovanje njenih pravic oziroma pravnih koristi.
August 6, 2024 0 Comments

CELEX:62020CJ0024_RES: Judgment of the Court (Grand Chamber) of 22 November 2022.#European Commission v Council of the European Union.#Action for annulment – Council Decision (EU) 2019/1754 – Accession of the European Union to the Geneva Act of the Lisbon Agreement on Appellations of Origin and Geographical Indications – Article 3(1) TFEU – Exclusive competence of the European Union – Article 207 TFEU – Common commercial policy – Commercial aspects of intellectual property – Article 218(6) TFEU – Right of initiative of the European Commission – Modification by the Council of the European Union of the proposal from the Commission – Article 293(1) TFEU – Applicability – Article 4(3), Article 13(2) and Article 17(2) TEU – Article 2(1) TFEU – Principles of conferral of powers, of institutional

August 6, 2024 0 Comments

CELEX:62019CJ0885_RES: Judgment of the Court (Grand Chamber) of 8 November 2022.#Fiat Chrysler Finance Europe and Ireland v European Commission.#Appeal – State aid – Aid implemented by the Grand Duchy of Luxembourg – Decision declaring the aid incompatible with the internal market and unlawful and ordering its recovery – Tax ruling – Advantage – Selectivity – Arm’s length principle – Reference framework – National law applicable – ‘Normal’ taxation.#Joined Cases C-885/19 P and C-898/19 P.

August 6, 2024 0 Comments

CELEX:62020CJ0037_RES: Judgment of the Court (Grand Chamber) of 22 November 2022.#WM and Sovim SA v Luxembourg Business Registers.#Requests for a preliminary ruling from the Tribunal d'arrondissement de Luxembourg.#Reference for a preliminary ruling – Prevention of the use of the financial system for the purposes of money laundering or terrorist financing – Directive (EU) 2018/843 amending Directive (EU) 2015/849 – Amendment to Article 30(5), first subparagraph, point (c), of Directive 2015/849 – Access for any member of the general public to the information on beneficial ownership – Validity – Articles 7 and 8 of the Charter of Fundamental Rights of the European Union – Respect for private and family life – Protection of personal data.#Joined Cases C-37/20 and C-601/20.

August 6, 2024 0 Comments

CELEX:62020CJ0646_RES: Judgment of the Court (Grand Chamber) of 15 November 2022.#Senatsverwaltung für Inneres und Sport, Standesamtsaufsicht v TB.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction and the recognition and enforcement of decisions in matrimonial matters and the matters of parental responsibility – Divorce – Regulation (EC) No 2201/2003 – Article 2(4) and Article 21 – Concept of ‘judgment’ – Recognition, in a Member State, of the dissolution of a marriage agreed in an agreement between spouses and pronounced by a civil registrar of another Member State – Criterion for determining the existence of a ‘judgment’.#Case C-646/20.

August 6, 2024 0 Comments

CELEX:62020CJ0331_RES: Judgment of the Court (Second Chamber) of 17 November 2022.#Volotea, SA and easyJet Airline Company Ltd. v European Commission.#Appeal – State aid – Article 107(1) TFEU – European Commission decision on compensation to Sardinian airports for public service obligations – Existence of unlawful State aid incompatible with the internal market, granted by the Italian Republic to airlines through airport operators – Concept of ‘State aid’ – Proof of the existence of an advantage – Determination of the amount – Market economy operator principle – Applicability and application – Test of the private acquirer of goods or services – Conditions – Burden of proof.#Joined Cases C-331/20 P and C-343/20 P.

August 6, 2024 0 Comments

CELEX:62020CJ0704_RES: Judgment of the Court (Grand Chamber) of 8 November 2022.#Staatssecretaris van Justitie en Veiligheid v C and B and X v Staatssecretaris van Justitie en Veiligheid.#Requests for a preliminary ruling from the Raad van State and Rechtbank Den Haag, zittingsplaats 's-Hertogenbosch.#References for a preliminary ruling – Area of freedom, security and justice – Detention of third-country nationals – Fundamental right to liberty – Article 6 of the Charter of Fundamental Rights of the European Union – Conditions governing the lawfulness of detention – Directive 2008/115/EC – Article 15 – Directive 2013/33/EU – Article 9 – Regulation (EU) No 604/2013 – Article 28 – Review of the lawfulness of detention and of the continuation of a detention measure – Ex officio review – Funda

August 6, 2024 0 Comments

CELEX:62021CJ0163_RES: Judgment of the Court (Second Chamber) of 10 November 2022.#AD v PACCAR Inc and Others.#Request for a preliminary ruling from the Juzgado Mercantil de Barcelona.#Reference for a preliminary ruling – Competition – Compensation for harm caused by a practice prohibited under Article 101(1) TFEU – Collusive arrangements on pricing and gross price increases for trucks in the European Economic Area (EEA) – Directive 2014/104/EU – Rules governing actions for damages under national law for infringements of the competition law provisions of the Member States and of the European Union – Article 22(2) – Applicability ratione temporis – First subparagraph of Article 5(1) – Concept of relevant evidence which lies in the control of the defendant or a third party – Article 5(2) – D

August 6, 2024 0 Comments

CELEX:62021CJ0069_RES: Judgment of the Court (Grand Chamber) of 22 November 2022.#X v Staatssecretaris van Justitie en Veiligheid.#Request for a preliminary ruling from the Rechtbank Den Haag, zittingsplaats 's-Hertogenbosch.#Reference for a preliminary ruling – Area of freedom, security and justice – Articles 4, 7 and 19 of the Charter of Fundamental Rights of the European Union – Prohibition of inhuman or degrading treatment – Respect for private and family life – Protection in the event of removal, expulsion or extradition – Right of residence on medical grounds – Common standards and procedures in Member States for returning illegally staying third-country nationals – Directive 2008/115/EC – Third-country national who is suffering from a serious illness – Medical treatment for pain rel

August 6, 2024 0 Comments

CELEX:62020CJ0460_RES: Judgment of the Court (Grand Chamber) of 8 December 2022.#TU and RE v Google LLC.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Directive 95/46/EC – Article 12(b) – Point (a) of the first paragraph of Article 14 – Regulation (EU) 2016/679 – Article 17(3)(a) – Operator of an internet search engine – Research carried out on the basis of a person’s name – Displaying a link to articles containing allegedly inaccurate information in the list of search results – Displaying, in the form of thumbnails, photographs illustrating those articles in the list of results of an image search – Request for de-referencing made to the operator of the search

August 6, 2024 0 Comments

CELEX:62020CJ0530_RES: Judgment of the Court (Grand Chamber) of 22 December 2022.#SIA 'EUROAPTIEKA' v Ministru kabinets.#Request for a preliminary ruling from the Satversmes tiesa.#Reference for a preliminary ruling – Medicinal products for human use – Directive 2001/83/EC – Article 86(1) – Concept of ‘advertising of medicinal products’ – Article 87(3) – Rational use of medicinal products – Article 90 – Prohibited advertising methods – Advertising of medicinal products not subject to medical prescription and not reimbursed – Advertising by price – Advertising of promotional offers – Advertising of bundled sales – Prohibition.#Case C-530/20.

August 6, 2024 0 Comments

CELEX:62020CJ0694_RES: Judgment of the Court (Grand Chamber) of 8 December 2022.#Orde van Vlaamse Balies and Others v Vlaamse Regering.#Request for a preliminary ruling from the Grondwettelijk Hof.#Reference for a preliminary ruling – Administrative cooperation in the field of taxation – Mandatory automatic exchange of information in relation to reportable cross-border arrangements – Directive 2011/16/EU, as amended by Directive (EU) 2018/822 – Article 8ab(5) – Validity – Legal professional privilege of the lawyer – Exemption from the reporting obligation for the benefit of lawyer-intermediaries subject to legal professional privilege – Obligation on that lawyer-intermediary to notify any other intermediary who is not his or her client of that intermediary’s reporting obligations – Article

August 6, 2024 0 Comments

CELEX:62021CJ0279_RES: Judgment of the Court (Second Chamber) of 22 December 2022.#X v Udlændingenævnet.#Request for a preliminary ruling from the Østre Landsret.#Reference for a preliminary ruling – EEC-Turkey Association Agreement – Article 9 – Decision No 1/80 – Article 10(1) – Article 13 – Standstill clause – Family reunification – National rule introducing new more restrictive conditions in the area of family reunification for spouses of Turkish nationals who hold a permanent residence permit in the Member State concerned – Requirement that Turkish workers successfully take a test demonstrating a certain level of knowledge of the official language of that Member State – Justification – Objective of ensuring successful integration.#Case C-279/21.

August 6, 2024 0 Comments

CELEX:62021CJ0061_RES: Judgment of the Court (Grand Chamber) of 22 December 2022.#JP v Ministre de la Transition écologique and Premier ministre.#Request for a preliminary ruling from the Cour administrative d'appel de Versailles.#Reference for a preliminary ruling – Environment – Directives 80/779/EEC, 85/203/EEC, 96/62/EC, 1999/30/EC and 2008/50/EC – Air quality – Limit values for microparticles (PM10) and nitrogen dioxide (NO2) – Exceeded – Air quality plans – Damage caused to an individual on account of deterioration of the air resulting from the exceedance of those limit values – Liability of the Member State concerned – Conditions for establishing that liability – Requirement that the rule of EU law infringed be intended to confer rights on the individuals who have been harmed – No s

August 6, 2024 0 Comments

CELEX:62021CJ0054_RES: Judgment of the Court (Fourth Chamber) of 17 November 2022.#Antea Polsk S.A., 'Pectore-Eco'' sp. z o.o., Instytut Ochrony Środowiska - Państwowy Instytut Badawczy v Państwowe Gospodarstwo Wodne Wody Polskie.#Request for a preliminary ruling from the Krajowa Izba Odwoławcza.#Reference for a preliminary ruling – Public procurement – Directive 2014/24/EU – Principles of awarding contracts – Article 18 – Transparency – Article 21 – Confidentiality – Insertion of those principles in the national legislation – Right of access to the essential content of the information provided by tenderers concerning their experience and references, concerning the persons proposed to carry out the contract and concerning the design of the proposed projects and the manner of performance –

August 6, 2024 0 Comments

CELEX:62021CJ0148_RES: Judgment of the Court (Grand Chamber) of 22 December 2022.#Christian Louboutin v Amazon Europe Core Sàrl and Others.#Requests for a preliminary ruling from the Tribunal d'arrondissement de Luxembourg and Tribunal de l’entreprise francophone de Bruxelles.#Reference for a preliminary ruling – EU trade mark – Regulation (EU) 2017/1001 – Article 9(2)(a) – Rights conferred by an EU trade mark – Concept of ‘use’ – Operator of an online sales website incorporating an online marketplace – Advertisements published on that marketplace by third-party sellers using, in those advertisements, a sign which is identical with a trade mark of another person for goods which are identical with those for which that trade mark is registered – Perception of that sign as forming an integral

August 6, 2024 0 Comments

CELEX:62021CJ0237_RES: Judgment of the Court (Grand Chamber) of 22 December 2022.#Generalstaatsanwaltschaft München v S.M.#Request for a preliminary ruling from the Oberlandesgericht München.#Reference for a preliminary ruling – Citizenship of the European Union – Articles 18 and 21 TFEU – Request sent to a Member State by a third State for the extradition of a Union citizen who is a national of another Member State and who has exercised his right to free movement in the first of those Member States – Request made for the purpose of enforcing a custodial sentence – Prohibition on extradition applied solely to own nationals – Restriction of freedom of movement – Justification based on the prevention of impunity – Proportionality.#Case C-237/21.

August 6, 2024 0 Comments

CELEX:62021TO0709_RES: Order of the General Court (Fourth Chamber, Extended Composition) of 7 December 2022.#WhatsApp Ireland Ltd v European Data Protection Board.#Action for annulment – Protection of personal data – Draft decision of the lead supervisory authority – Resolution of disputes between supervisory authorities by the European Data Protection Board – Binding decision – Article 60(4) and Article 65(1)(a) of Regulation (EU) 2016/679 – Act not open to challenge – Preparatory act – Lack of individual concern.#Case T-709/21.

August 6, 2024 0 Comments
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