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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:62022TJ0188: Judgment of the General Court (Third Chamber, Extended Composition) of 5 June 2024.#Crédit agricole SA and Others v European Central Bank.#Case T-188/22.

June 7, 2024 0 Comments

CELEX:62022TJ0189: Judgment of the General Court (Third Chamber, Extended Composition) of 5 June 2024.#Confédération nationale du Crédit mutuel and Others v European Central Bank.#Case T-189/22.

June 7, 2024 0 Comments

CELEX:62023CC0248: Opinion of Advocate General Ćapeta delivered on 6 June 2024.###

June 7, 2024 0 Comments

CELEX:62022TJ0190: Judgment of the General Court (Third Chamber, Extended Composition) of 5 June 2024.#La Banque postale v European Central Bank.#Case T-190/22.

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CELEX:62022TJ0191: Judgment of the General Court (Third Chamber, Extended Composition) of 5 June 2024.#Société générale v European Central Bank.#Case T-191/22.

June 7, 2024 0 Comments

CELEX:62022CJ0547_RES: Judgment of the Court (Fifth Chamber) of 6 June 2024.#INGSTEEL spol. s. r. o. v Úrad pre verejné obstarávanie.#Reference for a preliminary ruling – Review procedures in respect of the award of public supply and public works contracts – Directive 89/665/EEC – Article 2(1)(c) – Compensation awarded to a tenderer unlawfully excluded from a procedure for the award of a public contract – Scope – Loss of opportunity.#Case C-547/22.

June 7, 2024 0 Comments

CELEX:62022CJ0547: Judgment of the Court (Fifth Chamber) of 6 June 2024.#INGSTEEL spol. s. r. o. v Úrad pre verejné obstarávanie.#Reference for a preliminary ruling – Review procedures in respect of the award of public supply and public works contracts – Directive 89/665/EEC – Article 2(1)(c) – Compensation awarded to a tenderer unlawfully excluded from a procedure for the award of a public contract – Scope – Loss of opportunity.#Case C-547/22.

June 7, 2024 0 Comments

CELEX:62023CJ0166: Judgment of the Court (Ninth Chamber) of 6 June 2024.#Naturvårdsverket v Nouryon Functional Chemicals AB.#Reference for a preliminary ruling – Environment – Directive 2003/87/EC – Annex I, point 5 – Atmospheric pollution – Scheme for greenhouse gas emission allowance trading – Exclusion of units for the incineration of hazardous or municipal waste – Relevance of the purpose of incineration.#Case C-166/23.

June 7, 2024 0 Comments

CELEX:62023CJ0255: Judgment of the Court (Sixth Chamber) of 6 June 2024.#Rīgas tiesas apgabala prokuratūra v A and Others.#References for a preliminary ruling – Judicial cooperation in criminal matters – European Investigation Order – Directive 2014/41/EU – Article 24 – Hearing by videoconference or other audiovisual transmission – Criminal prosecution initiated in a Member State against a person residing in another Member State – Possibility for that person to participate in his or her trial by videoconference in the absence of a European Investigation Order.#Case C-255/23.

June 7, 2024 0 Comments

CELEX:62022CJ0361_SUM: Judgment of the Court (Fourth Chamber) of 11 January 2024.#Industria de Diseño Textil, SA (Inditex) v Buongiorno Myalert SA.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Trade marks – Directive 2008/95/EC – Article 6(1)(c) – Limitation of the effects of the trade mark – Use of a trade mark to indicate the intended purpose of a product or service – Directive (EU) 2015/2436 – Article 14(1)(c).#Case C-361/22.

June 7, 2024 0 Comments

CELEX:62022CJ0473_SUM: Judgment of the Court (Third Chamber) of 11 January 2024.#Mylan AB v Gilead Sciences Finland Oy and Others.#Request for a preliminary ruling from the Markkinaoikeus.#Reference for a preliminary ruling – Intellectual and industrial property – Medicinal product for human use – Supplementary protection certificate (SPC) – Directive 2004/48/EC – Article 9(7) – Placing on the market of products infringing SPC rights – Provisional measures ordered on the basis of an SPC – Subsequent invalidity of the SPC and revocation of the measures – Consequences – Right to appropriate compensation for losses caused by the provisional measures – Liability of the applicant for those measures for losses caused by them – National legislation providing for strict liability.#Case C-473/22.

June 7, 2024 0 Comments

CELEX:62022CJ0218_SUM: Judgment of the Court (First Chamber) of 18 January 2024.#BU v Comune di Copertino.#Request for a preliminary ruling from the Tribunale di Lecce.#Reference for a preliminary ruling – Social policy – Directive 2003/88/EC – Article 7 – Article 31(2) of the Charter of Fundamental Rights of the European Union – Allowance in lieu of days of leave not taken at the end of the employment relationship – National legislation prohibiting payment of that allowance in the event of the voluntary resignation of a public servant – Control of public expenditure – Organisational needs of the public employer.#Case C-218/22.

June 7, 2024 0 Comments

CELEX:62022CJ0122_SUM: Judgment of the Court (Fourth Chamber) of 11 January 2024.#Dyson Ltd and Others v European Commission.#Appeal – Energy – Directive 2010/30/EU – Indication by labelling and standard product information of the consumption of energy and other resources by energy-related products – Delegated regulation of the European Commission supplementing that directive – Energy labelling of vacuum cleaners – Annulment – Actions for damages – Non-contractual liability of the European Union – Requirement of a sufficiently serious breach of a rule of law intended to confer rights on individuals – Manifest and grave disregard for the limits of discretion – Relevant factors in the case of the absence of any discretion.#Case C-122/22 P.

June 7, 2024 0 Comments

CELEX:62022CJ0442_SUM: Judgment of the Court (Eighth Chamber) of 30 January 2024.#P sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Lublinie.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Obligation to pay – Person who enters VAT on an invoice – Person liable to pay VAT – Fake invoices issued by an employee including the employer’s details without its knowledge or consent – Employer due diligence.#Case C-442/22.

June 7, 2024 0 Comments

CELEX:62022CJ0474_SUM: Judgment of the Court (Third Chamber) of 25 January 2024.#Laudamotion GmbH v Flightright GmbH.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Article 3(2)(a) – Article 5(1) – Article 7(1) – Compensation for air passengers in the event of long delay of flights – Requirement to present oneself for check-in in good time.#Case C-474/22.

June 7, 2024 0 Comments

CELEX:62022CJ0791_SUM: Judgment of the Court (Ninth Chamber) of 18 January 2024.#G.A. v Hauptzollamt Braunschweig.#Request for a preliminary ruling from the Finanzgericht Hamburg.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 30, first subparagraph – Article 60 – Article 71(1) – Place of taxable transactions – Goods brought into the customs territory of the European Union in a first Member State in breach of customs rules and subsequently transported to a second Member State – Place where import VAT is incurred – National provision referring to EU customs legislation.#Case C-791/22.

June 7, 2024 0 Comments

CELEX:62023CJ0054_SUM: Judgment of the Court (Third Chamber) of 25 January 2024.#WY v Laudamotion GmbH and Ryanair DAC.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Article 5(1) – Article 7(1) – Compensation for air passengers in the event of a long delay to a flight – Loss of time – Replacement flight booked by the passenger – Passenger arriving at the final destination less than three hours later than the original scheduled arrival time – No compensation.#Case C-54/23.

June 7, 2024 0 Comments

CELEX:62021CJ0810_SUM: Judgment of the Court (Ninth Chamber) of 25 January 2024.#Caixabank SA and Others v WE and Others.#Requests for a preliminary ruling from the Audiencia Provincial de Barcelona.#References for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Charges arising from the formalisation of the mortgage loan agreement – Restitution of the sums paid under a term declared to be unfair – Starting point of the limitation period for an action for restitution.#Joined Cases C-810/21 to C-813/21.

June 7, 2024 0 Comments

CELEX:62022CJ0277_SUM: Judgment of the Court (Eighth Chamber) of 25 January 2024.#Global NRG Kereskedelmi és Tanácsadó Zrt. v Magyar Energetikai és Közmű-szabályozási Hivatal.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Internal market in natural gas – Directive 2009/73/EC – Article 41(17) – Natural gas transmission system – National regulatory authority – Fixing of system usage charges and connection fees – Fixing of remuneration for any services provided by the system operator – Concept of ‘a party affected by a decision of a regulatory authority’ – Appeal against that decision – Right to an effective remedy – Article 47 of the Charter of Fundamental Rights of the European Union.#Case C-277/22.

June 7, 2024 0 Comments

CELEX:62022CJ0451_SUM: Judgment of the Court (Second Chamber) of 18 January 2024.#RTL Nederland BV and RTL Nieuws BV v Minister van Infrastructuur en Waterstaat.#Request for a preliminary ruling from the Raad van State.#Reference for a preliminary ruling – Aviation transport – Regulation (EU) No 376/2014 – Follow-up of occurrences endangering aviation safety – Article 15 – Confidentiality of details relating to those occurrences – Scope of that confidentiality – Charter of Fundamental Rights of the European Union – Article 11 – Freedom of expression and of information – Freedom of the media – Request for disclosure of information on the downing of an aircraft flying over eastern Ukraine, made by undertakings operating in the media sector – Article 52(1) – Limitation – Conditions.#Case C-45

June 7, 2024 0 Comments
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