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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:62020CJ0294_SUM: Judgment of the Court (Tenth Chamber) of 9 September 2021.#GE Auto Service Leasing GMBH v Tribunal Económico Administrativo Central.#Request for a preliminary ruling from the Audiencia Nacional.#Reference for a preliminary ruling – Harmonisation of the laws of the Member States relating to turnover taxes – Eighth Directive 79/1072/EEC – Articles 3, 6 and 7 – Arrangements for the refund of value added tax (VAT) – Taxable persons not established in the territory of the country – Refusal to refund VAT paid – Documents supporting entitlement to a refund – Failure to submit supporting documents within the time limits given.#Case C-294/20.

May 6, 2025 0 Comments

CELEX:62019CJ0825_SUM: Judgment of the Court (Fourth Chamber) of 21 October 2021.#Beeren-, Wild-, Feinfrucht GmbH v Hauptzollamt Erfurt.#Request for a preliminary ruling from the Thüringer Finanzgericht.#Reference for a preliminary ruling – Customs union – End-use procedure – Authorisation with retroactive effect – Regulation (EU) No 952/2013 – Union Customs Code – Article 211(2) – Scope ratione temporis – Conditions – Regulation (EEC) No 2454/93 – Article 294(2) – Scope.#Case C-825/19.

May 6, 2025 0 Comments

CELEX:62020CJ0119_SUM: Judgment of the Court (Sixth Chamber) of 6 October 2021.#Līga Šenfelde v Lauku atbalsta dienests.#Request for a preliminary ruling from the Augstākā tiesa (Senāts).#Reference for a preliminary ruling – Common agricultural policy – European Agricultural Fund for Rural Development (EAFRD) funding – National Rural Development Programme 2014-2020 – Regulation (EU) No 1305/2013 – Article 19(1)(a) – Business start-up aid for young farmers – Aid for the development of small farms – Cumulation of aid – Possibility to refuse the cumulation.#Case C-119/20.

May 6, 2025 0 Comments

CELEX:62020CJ0045_SUM: Judgment of the Court (Eighth Chamber) of 14 October 2021.#E v Finanzamt N and Z vFinanzamt G.#Requests for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 167, Article 168(a), Article 250 and Article 252 – Deduction of input tax – Immovable property – An office room – Photovoltaic system – Allocation decision giving rise to a right of deduction – Communication of the allocation decision – Limitation period for exercising a right to deduct – Presumption of allocation to the private assets of the taxable person where the allocation decision is not communicated – Principle of neutrality – Principle of legal certainty – Principles of equivalence and proportionality.#Joined Cases

May 6, 2025 0 Comments

CELEX:62020CJ0338_SUM: Judgment of the Court (First Chamber) of 6 October 2021.#D.P.#Request for a preliminary ruling from the Sąd Rejonowy dla Łodzi-Śródmieścia w Łodzi.#Reference for a preliminary ruling – Area of freedom, security and justice – Judicial cooperation in criminal matters – Mutual recognition – Financial penalties – Framework Decision 2005/214/JHA – Grounds for non-recognition and non-execution – Article 20(3) – Decision imposing a financial penalty – Observance of the rights of the defence – Notification of documents in a language not understood by the sentenced person – Translation of the essential elements of the decision.#Case C-338/20.

May 6, 2025 0 Comments

CELEX:62019CJ0717_SUM: Judgment of the Court (Seventh Chamber) of 6 October 2021.#Boehringer Ingelheim RCV GmbH & Co. KG Magyarországi Fióktelepe v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 90(1) – Reduction of the taxable amount where the price was reduced after the supply took place – Payment made by a pharmaceutical company to the State health insurance agency – Article 273 – Administrative obligations imposed by national legislation for the exercise of the right to reduction – Principles of fiscal neutrality and proportionality.#Case C-717/19.

May 6, 2025 0 Comments

CELEX:62020CJ0100_SUM: Judgment of the Court (Fifth Chamber) of 9 September 2021.#XY v Hauptzollamt B.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Taxation – Taxation of energy products and electricity – Directive 2003/96/EC – Article 17(1)(a) – Tax reductions on the consumption of energy products and electricity in favour of energy-intensive businesses – Optional reduction – Arrangements governing the repayment of tax levied in breach of provisions of national law adopted on the basis of a power granted to the Member States in that directive – Payment of interest – Principle of equal treatment.#Case C-100/20 REC.

May 6, 2025 0 Comments

CELEX:62019CJ0458_SUM: Judgment of the Court (First Chamber) of 6 October 2021.#ClientEarth v European Commission.#Appeal – Action for annulment – Commission Implementing Decision C(2016) 3549 final – Authorisation for uses of bis(2-ethylhexyl) phthalate (DEHP) – Regulation (EC) No 1907/2006 – Articles 60 and 62 – Regulation (EC) No 1367/2006 – Request for internal review – Commission Decision C(2016) 8454 final – Rejection of the request.#Case C-458/19 P.

May 6, 2025 0 Comments

CELEX:62020CJ0005_SUM: Judgment of the Court (Eighth Chamber) of 2 September 2021.#Bundesverband der Verbraucherzentralen und Verbraucherverbände - Verbraucherzentrale Bundesverband e.V. v Vodafone GmbH.#Request for a preliminary ruling from the Oberlandesgericht Düsseldorf.#Reference for a preliminary ruling – Electronic communications – Regulation (EU) 2015/2120 – Article 3 – Open internet access – Article 3(1) – End users’ rights – Article 3(2) – Prohibition of agreements and commercial practices limiting the exercise of end users’ rights – Article 3(3) – Obligation of equal and non-discriminatory treatment of traffic – Possibility of implementing reasonable traffic management measures – Additional ‘zero tariff’ option – Limitation on tethering.#Case C-5/20.

May 6, 2025 0 Comments

CELEX:62020CJ0299_SUM: Judgment of the Court (First Chamber) of 30 September 2021.#Icade Promotion SAS v Ministère de l'Action et des Comptes Publiques.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 392 – Margin taxation scheme – Scope – Supply of buildings and building land purchased for resale – Taxable person for whom the VAT on the purchase of buildings was not deductible – Resale subject to VAT – Concept of ‘building land’.#Case C-299/20.

May 6, 2025 0 Comments

CELEX:62020CJ0095_SUM: Judgment of the Court (Ninth Chamber) of 28 October 2021.#'Varchev Finans' EOOD v Komisia za finansov nadzor.#Request for a preliminary ruling from the Administrativen sad - Varna.#Reference for a preliminary ruling – Directive 2014/65/EU – Markets in financial instruments – Delegated Regulation (EU) 2017/565 – Investment firms – Article 56 – Assessment of appropriateness and related record-keeping obligations – Article 72 – Retention of records – Methods of retention – Information concerning client categorisation – Information on costs and associated charges relating to investment services.#Case C-95/20.

May 6, 2025 0 Comments

CELEX:62019CJ0636_SUM: Judgment of the Court (Fourth Chamber) of 28 October 2021.#Y v Centraal Administratie Kantoor.#Request for a preliminary ruling from the Centrale Raad van Beroep.#Reference for a preliminary ruling – Cross-border healthcare – Concept of ‘insured person’ – Regulation (EC) No 883/2004 – Article 1(c) – Article 2 – Article 24 – Right to the benefits in kind provided by the Member State of residence at the expense of the Member State responsible for paying the pension – Directive 2011/24/EU – Article 3(b)(i) – Article 7 – Reimbursement of the costs of healthcare received in a Member State other than the Member State of residence and the Member State responsible for paying the pension – Conditions.#Case C-636/19.

May 6, 2025 0 Comments

CELEX:62020CJ0282_SUM: Judgment of the Court (Tenth Chamber) of 21 October 2021.#Criminal proceedings against ZX.#Request for a preliminary ruling from the Spetsializiran nakazatelen sad.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive 2012/13/EU – Right to information in criminal proceedings – Article 6(3) – Rights of suspects or accused persons to be informed of their rights – Articles 47 and 48 of the Charter of Fundamental Rights of the European Union – National law not providing for a procedural mechanism for remedying errors and omissions in the content of the indictment.#Case C-282/20.

May 6, 2025 0 Comments

CELEX:62019CJ0647_SUM: Judgment of the Court (Fourth Chamber) of 2 September 2021.#Ja zum Nürburgring eV v European Commission.#Appeal – State aid – Aid in favour of the Nürburgring complex (Germany) – Decision declaring the aid in part incompatible with the internal market – Sale of the assets of the beneficiaries of the State aid declared to be incompatible – Open, transparent, non-discriminatory and unconditional tender process – Decision declaring that the reimbursement of the incompatible aid did not concern the new owner of the Nürburgring complex and that the latter did not receive new aid for the acquisition of that complex – Admissibility – Status as an interested party – Person individually concerned – Infringement of the procedural rights of the interested parties – Difficulties

May 6, 2025 0 Comments

CELEX:62020CJ0022_SUM: Judgment of the Court (Fourth Chamber) of 2 September 2021.#European Commission v Kingdom of Sweden.#Failure of a Member State to fulfil obligations – Directive 91/271/EEC – Articles 4, 5, 10 and 15 – Urban waste water treatment – Secondary or equivalent treatment of urban waste water from agglomerations of certain dimensions – More stringent treatment of discharges into sensitive areas – Article 4(3) TEU – Verification of data provided by the Member States – Obligation of sincere cooperation.#Case C-22/20.

May 6, 2025 0 Comments

CELEX:62019CJ0174_SUM: Judgment of the Court (First Chamber) of 6 October 2021.#Scandlines Danmark ApS and Scandlines Deutschland v European Commission.#Appeal – Action for annulment – State aid – Public financing of the Fehmarn Belt fixed rail-road link – Individual aid – Notified aid declared compatible with the internal market – Execution of an important project of common European interest – Decision not to raise any objections – Monopoly – Distortion of competition and effect on trade.#Joined Cases C-174/19 P and C-175/19 P.

May 6, 2025 0 Comments

CELEX:62020CJ0277_SUM: Judgment of the Court (First Chamber) of 9 September 2021.#Proceedings brought by UM.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Succession – Regulation (EU) No 650/2012 – Article 3(1)(b) – Concept of ‘agreement as to succession’ – Scope – Contract transferring ownership mortis causa – Article 83(2) – Choice of applicable law – Transitional provisions.#Case C-277/20.

May 6, 2025 0 Comments

CELEX:62020CJ0449_SUM: Judgment of the Court (Seventh Chamber) of 9 September 2021.#Real Vida Seguros SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Taxation – Article 63 TFEU – Free movement of capital – Income tax – Dividends attached to listed shares – Tax advantage reserved for dividends attached to shares listed on the national stock exchange – Difference in treatment – Objective distinguishing criterion – Restriction – Article 65 TFEU – Objectively comparable situations – Justification – Objective of a purely economic nature.#Case C-449/20.

May 6, 2025 0 Comments

CELEX:62023TJ1144_INF: Judgment of the General Court (Seventh Chamber) of 5 March 2025.#Enedo Oyj v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU figurative mark Enedo RESHAPING ELECTRICITY – Earlier EU word mark ENEDIS – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001 – Restriction of the goods and services covered in the trade mark application.#Case T-1144/23.

May 6, 2025 0 Comments

CELEX:62020CJ0324_SUM: Judgment of the Court (First Chamber) of 28 October 2021.#Finanzamt B v X-Beteiligungsgesellschaft mbH.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Directive 2006/112/EC – Value added tax (VAT) – Supply of services – Article 63 – Chargeability of VAT – Article 64(1) – Concept of ‘supplies which give rise to successive payments’ – One-time supply remunerated by means of payment in instalments – Article 90(1) – Reduction of the taxable amount – Concept of ‘non-payment of the price’.#Case C-324/20.

May 6, 2025 0 Comments
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