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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:62023CC0379: Opinion of Advocate General Pikamäe delivered on 13 June 2024.###

June 14, 2024 0 Comments

CELEX:62023CC0118: Opinion of Advocate General Richard de la Tour delivered on 13 June 2024.###

June 14, 2024 0 Comments

CELEX:62023CC0080: Opinion of Advocate General Richard de la Tour delivered on 13 June 2024.###

June 14, 2024 0 Comments

CELEX:62022CJ0331: Judgment of the Court (Sixth Chamber) of 13 June 2024.#KT and Others v Dirección General de la Función Pública, adscrita al Departamento de la Presidenia de la Generalitat de Catalunya and Generalitat de Catalunya.#References for a preliminary ruling – Directive 1999/70/EC – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Fixed-term employment contracts in the public sector – Interim civil servants – Clause 5 – Measures to prevent and penalise the improper use of successive fixed-term employment contracts or relationships.#Joined Cases C-331/22 and C-332/22.

June 14, 2024 0 Comments

CELEX:62023CJ0385: Judgment of the Court (Eighth Chamber) of 13 June 2024.#Matkustaja A v Finnair Oyj.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Article 5(3) – Compensation for passengers in the event of long delay or cancellation of flights – Exemption from the obligation to pay compensation – Extraordinary circumstances – Technical failures caused by a hidden design defect revealed by the manufacturer after cancellation of the flight – System for measuring the quantity of fuel in the aircraft.#Case C-385/23.

June 14, 2024 0 Comments

CELEX:62023CJ0266: Judgment of the Court (Tenth Chamber) of 13 June 2024.#A. S.A. v Dyrektor Izby Administracji Skarbowej w Bydgoszczy.#Reference for a preliminary ruling – Directive 2003/96/EC – Article 2(4)(b), third indent – Article 17(1)(a) – Excise duty – Taxation of energy products and electricity – Electricity used in electrolysis – Tax reductions on the consumption of energy products and electricity for energy-intensive businesses – Purchase of energy products and electricity – Actual cost of energy purchased – Distribution tariffs – Criteria for exemption – Principle of equality and non-discrimination.#Case C-266/23.

June 14, 2024 0 Comments

CELEX:62023CJ0229: Judgment of the Court (Tenth Chamber) of 13 June 2024.#Sofiyska gradska prokuratura v SS and Others.#Reference for a preliminary ruling – Telecommunications sector – Processing of personal data and the protection of privacy – Directive 2002/58/EC – Article 15(1) – Restriction of the confidentiality of electronic communications – Judicial decision authorising listening, tapping and storage in respect of telephone conversations of persons suspected of having committed a serious intentional offence – National legislation requiring that that decision must itself contain an express statement of reasons in writing, irrespective of the existence of a reasoned application made by the criminal authorities – Second paragraph of Article 47 of the Charter of Fundamental Rights of th

June 14, 2024 0 Comments

CELEX:62023CJ0411: Judgment of the Court (Eighth Chamber) of 13 June 2024.#D. SA v P. SA.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Article 5(3) – Compensation for passengers in the event of long delay or cancellation of flights – Exemption from the obligation to pay compensation – Extraordinary circumstances – Reasonable preventive measures – Technical failures caused by a hidden design defect – Design defect affecting an aircraft engine – Obligation of the air carrier to have back-up aircraft.#Case C-411/23.

June 14, 2024 0 Comments

CELEX:62022CJ0533: Judgment of the Court (Tenth Chamber) of 13 June 2024.#SC Adient Ltd & Co.Kg v Agenţia Naţională de Administrare Fiscală and Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Ploieşti – Administraţia Judeţeană a Finanţelor Publice Argeş.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 44 – Implementing Regulation (EU) No 282/2011 – Article 11(1) – Place of supply of services – Concept of a ‘fixed establishment’ – Ability, in terms of human and technical resources, to receive and use the services for its own needs – Services for the manufacture of car seat covers performed by one company on behalf of another company, belonging to the same group and establish

June 14, 2024 0 Comments

CELEX:62023CJ0040_RES: Judgment of the Court (Second Chamber) of 13 June 2024.#European Commission v Kingdom of the Netherlands.#Appeal – State aid – Law prohibiting the use of coal for the production of electricity – Early closure of a coal-powered power plant – Award of compensation – Decision declaring the measure compatible with the internal market without stating whether State aid exists – Exercise of the European Commission’s powers.#Case C-40/23 P.

June 14, 2024 0 Comments

CELEX:62022CJ0696: Judgment of the Court (Ninth Chamber) of 13 June 2024.#C SPRL v AJFP Cluj and DGRFP Cluj-Napoca.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 64(1) and (2) – Applicability – Services of court-appointed administrators and liquidators – Continuous supply of services – Article 168(a) – Deduction of input VAT – Expenditure relating to the right to use a trade name – Rights of the defence – Right to be heard.#Case C-696/22.

June 14, 2024 0 Comments

CELEX:62023CJ0062: Judgment of the Court (Tenth Chamber) of 13 June 2024.#Pedro Francisco v Subdelegación del Gobierno en Barcelona.#Reference for a preliminary ruling – Right of citizens of the Union and their family members to move and reside freely within the territory of the Member States – Directive 2004/38/EC – Article 27 – Restrictions on the right of entry and the right of residence on grounds of public policy, public security or public health – Conduct representing a genuine, present and sufficiently serious threat affecting one of the fundamental interests of society – Refusal to issue a temporary residence card of a family member of a Union citizen due to a police record – Unfavourable police report due to arrest.#Case C-62/23.

June 14, 2024 0 Comments

CELEX:62022CJ0563: Judgment of the Court (Fourth Chamber) of 13 June 2024.#SN and LN, representée par SN v Zamestnik-predsedatel na Darzhavna agentsia za bezhantsite.#Reference for a preliminary ruling – Common policy on asylum and subsidiary protection – Directive 2011/95/EU – Article 12 – Exclusion from being a refugee – Person registered with the United Nations Relief and Works Agency (for Palestine Refugees in the Near East) (UNRWA) – Conditions for that person to be entitled ipso facto to the benefits of Directive 2011/95/EU – Cessation of UNRWA’s protection or assistance – Article 4 – General situation prevailing in a sector of UNRWA’s area of operations – Individual assessment of relevant elements – Directive 2013/32/EU – Article 40 – Subsequent application for international protect

June 14, 2024 0 Comments

CELEX:62022CJ0737_RES: Judgment of the Court (Fourth Chamber) of 13 June 2024.#Staten og Kommunernes Indkøbsservice A/S v BibMedia A/S.#Reference for a preliminary ruling – Award of public works, public supply and public service contracts – Directive 2014/24/EU – Article 18 – Principles of equal treatment and transparency – Article 46 – Division of a contract into lots – Opportunity for the tenderer which submitted the second most economically advantageous tender to be awarded a lot on the terms of the most economically advantageous tender.#Case C-737/22.

June 14, 2024 0 Comments

CELEX:62022CJ0731: Judgment of the Court (Eighth Chamber) of 13 June 2024.#IJ und PO GesbR and IJ v Agrarmarkt Austria.#Reference for a preliminary ruling – Agriculture – Common agricultural policy (CAP) – Support schemes – Direct payments to farmers – Regulation (EU) No 1307/2013 – Article 4(1)(b) and (c) – Concept of ‘holding’ – Management by a farmer – Concept of ‘agricultural activity’ – Article 33(1) – Concept of ‘agricultural area at the farmer’s disposal on a date fixed by the Member State’, for the purposes of the activation of payment entitlements – Seasonal handover, in return for a fee, of parcels of land owned by the farmer to users who are responsible for the maintenance of those parcels and for the harvest.#Case C-731/22.

June 14, 2024 0 Comments

CELEX:62022CJ0123_RES: Judgment of the Court (Fourth Chamber) of 13 June 2024.#European Commission v Hungary.#Failure of a Member State to fulfil obligations – Area of freedom, security and justice – Directives 2008/115/EC, 2013/32/EU and 2013/33/EU – Procedure for granting international protection – Effective access – Border procedure – Procedural safeguards – Return of illegally staying third-country nationals – Appeals brought against administrative decisions rejecting an application for international protection – Right to remain in the territory – Judgment of the Court establishing a failure to fulfil obligations – Non-compliance – Article 260(2) TFEU – Financial penalties – Proportionality and dissuasiveness – Lump sum – Periodic penalty payment.#Case C-123/22.

June 14, 2024 0 Comments

CELEX:62022CJ0737: Judgment of the Court (Fourth Chamber) of 13 June 2024.#Staten og Kommunernes Indkøbsservice A/S v BibMedia A/S.#Reference for a preliminary ruling – Award of public works, public supply and public service contracts – Directive 2014/24/EU – Article 18 – Principles of equal treatment and transparency – Article 46 – Division of a contract into lots – Opportunity for the tenderer which submitted the second most economically advantageous tender to be awarded a lot on the terms of the most economically advantageous tender.#Case C-737/22.

June 14, 2024 0 Comments

CELEX:62022TJ0288: Judgment of the General Court (First Chamber) of 12 June 2024.#State Development Corporation "VEB.RF" v Council of the European Union.#Case T-288/22.

June 14, 2024 0 Comments

CELEX:62022CJ0123: Judgment of the Court (Fourth Chamber) of 13 June 2024.#European Commission v Hungary.#Failure of a Member State to fulfil obligations – Area of freedom, security and justice – Directives 2008/115/EC, 2013/32/EU and 2013/33/EU – Procedure for granting international protection – Effective access – Border procedure – Procedural safeguards – Return of illegally staying third-country nationals – Appeals brought against administrative decisions rejecting an application for international protection – Right to remain in the territory – Judgment of the Court establishing a failure to fulfil obligations – Non-compliance – Article 260(2) TFEU – Financial penalties – Proportionality and dissuasiveness – Lump sum – Periodic penalty payment.#Case C-123/22.

June 14, 2024 0 Comments

CELEX:62022TJ0604: Judgment of the General Court (Seventh Chamber) of 12 June 2024.#Société du Tour de France v European Union Intellectual Property Office.#Case T-604/22.

June 14, 2024 0 Comments
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