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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:62023CC0086:           Conclusions de l'avocat général M. M. Szpunar, présentées le 14 mars 2024.###

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March 15, 2024 0 Comments

CELEX:62023CC0147: Opinion of Advocate General Emiliou delivered on 14 March 2024.###

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CELEX:62022CC0585: Opinion of Advocate General Emiliou delivered on 14 March 2024.###

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CELEX:62022CC0541: Opinion of Advocate General Ćapeta delivered on 14 March 2024.###

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CELEX:62022CJ0576: Judgment of the Court (Sixth Chamber) of 14 March 2024.#European Commission v Kingdom of Spain.#Failure of a Member State to fulfil obligations – Directive 91/676/EEC – Article 3(4) – Article 5(4) – Annex II(A)(2) and (5) – Annex II(B)(9) – Annex III(1)(2) and (3) and Annex III(2) – Article 5(5) – Protection of waters against pollution caused by nitrates from agricultural sources – Review of the list of nitrate vulnerable zones – Mandatory measures provided for in action programmes – Additional or reinforced measures.#Case C-576/22.

March 15, 2024 0 Comments

CELEX:62023CJ0046: Judgment of the Court (Fifth Chamber) of 14 March 2024.#Budapest Főváros IV. Kerület Újpest Önkormányzat Polgármesteri Hivatala v Nemzeti Adatvédelmi és Információszabadság Hatóság.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 58(2)(d) and (g) – Powers of the supervisory authority of a Member State – Article 17(1) – Right to erasure (‘right to be forgotten’) – Erasure of unlawfully processed personal data – Power of the national supervisory authority to order the controller or processor to erase those data without a prior request from the data subject.#Case C-46/23.

March 15, 2024 0 Comments

CELEX:62022CJ0454: Judgment of the Court (Ninth Chamber) of 14 March 2024.#European Commission v Republic of Latvia.#Failure of a Member State to fulfil obligations – Article 258 TFEU – Directive (EU) 2018/1972 – European Electronic Communications Code – Failure to transpose and notify transposition measures – Article 260(3) TFEU – Application for the imposition of a lump sum and a penalty payment – Criteria for determining the amount of the penalty.#Case C-454/22.

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CELEX:62021TJ0531: Judgment of the General Court (Tenth Chamber) of 13 March 2024.#QN v European Commission.#Case T-531/21.

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CELEX:62023TJ0117: Judgment of the General Court (Third Chamber) of 13 March 2024.#Kantstraße Paris Bar GmBH v European Union Intellectual Property Office.#Case T-117/23.

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CELEX:62023TJ0243: Judgment of the General Court (First Chamber) of 13 March 2024.#Quality First GmbH v European Union Intellectual Property Office.#Case T-243/23.

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CELEX:62023TJ0206: Judgment of the General Court (Seventh Chamber) of 13 March 2024.#Laboratorios Ern, SA v European Union Intellectual Property Office.#Case T-206/23.

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CELEX:62021TJ0682: Judgment of the General Court (Ninth Chamber) of 13 March 2024.#ClientEarth AISBL and Päivi Leino-Sandberg v Council of the European Union.#Joined Cases T-682/21 and T-683/21.

March 15, 2024 0 Comments

CELEX:62022CJ0336: Judgment of the Court (Third Chamber) of 14 March 2024.#f6 Cigarettenfabrik GmbH & Co. KG v Hauptzollamt Bielefeld.#Reference for a preliminary ruling – Taxation – General arrangements for excise duty – Directive 2008/118/EC – Article 1(2) – Other indirect taxes on excise goods – Conditions for levying such a tax – Specific purpose pursued by the tax – Excise duty applied to manufactured tobacco – Directive 2011/64/EU – Article 14 – Taxation rules – Compliance with those rules by other indirect taxes on excise goods – Heated tobacco – National legislation establishing, for heated tobacco, a tax structure and tax rate differing from those applicable to ‘other smoking tobaccos’.#Case C-336/22.

March 15, 2024 0 Comments

CELEX:62022CJ0439: Judgment of the Court (Ninth Chamber) of 14 March 2024.#European Commission v Ireland.#Failure of a Member State to fulfil obligations – Article 258 TFEU – Directive (EU) 2018/1972 – European Electronic Communications Code – Failure to transpose and notify the transposition measures – Article 260(3) TFEU – Application for the imposition of a lump sum and a periodic penalty payment – Criteria for determining the amount of the penalty.#Case C-439/22.

March 15, 2024 0 Comments

CELEX:62022CJ0580_INF: Judgment of the Court (Eighth Chamber) of 30 January 2024.#bonnanwalt Vermögens- und Beteiligungsgesellschaft mbH v European Union Intellectual Property Office.#Case C-580/22 P.

March 15, 2024 0 Comments

CELEX:62023CO0333_INF: Order of the Court (Ninth Chamber) of 8 November 2023.#GM v Bundesrepublik Deutschland.#Request for a preliminary ruling from the Verwaltungsgericht Gießen.#Case C-333/23.

March 15, 2024 0 Comments

CELEX:62022CJ0291: Judgment of the Court (Fourth Chamber) of 14 March 2024.#Debregeas et associés Pharma (D & A Pharma) v European Commission and European Medicines Agency.#Appeal – Medicinal products for human use – Application for marketing authorisation – Independence of experts consulted by the Committee for Medicinal Products for Human Use (CHMP) of the European Medicines Agency (EMA) – Article 41 of the Charter of Fundamental Rights of the European Union – Right to good administration – Requirement of objective impartiality – Criteria for verifying the absence of conflict of interest – EMA’s policy on competing interests – Activities as a principal researcher, consultant or strategic adviser for the pharmaceutical industry – Rival products – Re-examination procedure – Regulation (EC)

March 15, 2024 0 Comments

CELEX:62022CJ0516: Judgment of the Court (Fifth Chamber) of 14 March 2024.#European Commission v United Kingdom of Great Britain and Northern Ireland.#Failure of a Member State to fulfil obligations – Default procedure – Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community – Article 127(1) – Transition period – Jurisdiction of the Court of Justice – Judgment of the Supreme Court of the United Kingdom – Enforcement of an arbitral award granting the payment of compensation – Decision of the European Commission declaring that that payment constitutes State aid which is incompatible with the internal market – Article 4(3) TEU – Sincere cooperation – Obligation to stay proceedings – First paragra

March 15, 2024 0 Comments

CELEX:62022CJ0536: Judgment of the Court (Fifth Chamber) of 14 March 2024.#MW and CY v VR Bank Ravensburg-Weingarten eG.#Reference for a preliminary ruling – Consumer protection – Directive 2014/17/EU – Article 25(3) – Credit agreements for consumers relating to residential immovable property – Early repayment – Compensation of the creditor – Loss of profit of the creditor – Method of calculating loss of profit.#Case C-536/22.

March 15, 2024 0 Comments

CELEX:62021CO0104_INF: Order of the Court (Ninth Chamber) of 26 October 2022.#RegioJet a. s. v České dráhy a.s.#Request for a preliminary ruling from the Úřad pro přístup k dopravní infrastruktuře.#Case C-104/21.

March 15, 2024 0 Comments
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