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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:62023CB0220: Case C-220/23, Prezes Urzędu Regulacji Energetyki: Order of the Court (Seventh Chamber) of 11 January 2024 (request for a preliminary ruling from the Sąd Apelacyjny w Warszawie — Poland) — R. sp. z o.o. v Prezes Urzędu Regulacji Energetyki (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — State aid — Support for renewable energy — Obligation to supply electricity from renewable energy sources — Aid compatible with the internal market — Prior notification of the aid — Article 108(3) TFEU — Possibility of imposing a pecuniary penalty for a breach of the supply obligation that occurred before that notification)

March 4, 2024 0 Comments

CELEX:62021TA0059: Case T-59/21: Judgment of the General Court of 20 December 2023 — eins energie in sachsen v Commission (Competition — Concentrations — German electricity and gas markets — Decision declaring a concentration compatible with the internal market — Obligation to state reasons — Concept of ‘single concentration’ — Right to effective judicial protection — Right to be heard — Definition of the market — Period of analysis — Assessment of the effects of the transaction on competition — Manifest errors of assessment — Undertakings — Duty of diligence)

March 4, 2024 0 Comments

CELEX:62021TA0058: Case T-58/21: Judgment of the General Court of 20 December 2023 — Stadtwerke Hameln Weserbergland v Commission (Competition — Concentrations — German electricity and gas markets — Decision declaring a concentration compatible with the internal market — Obligation to state reasons — Concept of ‘single concentration’ — Right to effective judicial protection — Right to be heard — Definition of the market — Period of analysis — Assessment of the effects of the transaction on competition — Manifest errors of assessment — Undertakings — Duty of diligence)

March 4, 2024 0 Comments

CELEX:62021TA0062: Case T-62/21: Judgment of the General Court of 20 December 2023 — GGEW v Commission (Competition — Concentrations — German electricity and gas markets — Decision declaring a concentration compatible with the internal market — Obligation to state reasons — Concept of ‘single concentration’ — Right to effective judicial protection — Right to be heard — Definition of the market — Period of analysis — Assessment of the effects of the transaction on competition — Manifest errors of assessment — Undertakings — Duty of diligence)

March 4, 2024 0 Comments

CELEX:62023CB0223: Case C-223/23, Redu: Order of the Court (Ninth Chamber) of 19 December 2023 (Request for a preliminary ruling from the Curtea de Apel Braşov — Romania) — criminal proceedings against L.D. (Reference for a preliminary ruling — Article 53(2) and Article 94 of the Rules of Procedure of the Court of Justice — Requirement to state the reasons justifying the need for a reply to questions referred for a preliminary ruling — Requirement to state the link between the provisions of European Union law whose interpretation is sought and the applicable national legislation — Lack of sufficient details — Manifest inadmissibility)

March 4, 2024 0 Comments

CELEX:62021TA0064: Case T-64/21: Judgment of the General Court of 20 December 2023 — Mainova v Commission (Competition — Concentrations — German electricity and gas markets — Decision declaring a concentration compatible with the internal market — Concept of ‘single concentration’ — Definition of the market — Assessment of the effects of the transaction on competition — Manifest errors of assessment — Duty of diligence — Misuse of powers)

March 4, 2024 0 Comments

CELEX:62021TA0415: Case T-415/21: Judgment of the General Court of 20 December 2023 — Banca Popolare di Bari v Commission (Non-contractual liability — State aid — Aid granted by the Italian authorities to Banca Tercas — Decision declaring the aid incompatible with the internal market — Limitation period — Continuous damage — Partial inadmissibility — Sufficiently serious breach of a rule of law intended to confer rights on individuals — Causal link)

March 4, 2024 0 Comments

CELEX:62021CA0367: Judgment of the Court (Tenth Chamber) of 18 January 2024 (request for a preliminary ruling from the Sąd Okręgowy w Warszawie — Poland) — Hewlett Packard Development Company LP v Senetic S.A. (Case C-367/21, Hewlett Packard Development Company) (Reference for a preliminary ruling — Free movement of goods — Articles 34 and 36 TFEU — Intellectual property — EU trade mark — Regulation (EC) No 207/2009 — Article 13 — Regulation (EU) 2017/1001 — Article 15 — Exhaustion of the rights conferred by a trade mark — Placing on the market within the Union or European Economic Area (EEA) — Consent of the proprietor of the trade mark — Place where goods were first put on the market by the proprietor of the trade mark or with his consent — Burden of proof)

March 4, 2024 0 Comments

CELEX:62023CN0733: Case C-733/23, Beach and bar management: Request for a preliminary ruling from the Administrativen sad Burgas (Bulgaria) lodged on 1 December 2023 — ‘Beach and bar management’ EOOD v Nachalnik na otdel ‘Operativni deynosti’ Burgas

March 4, 2024 0 Comments

CELEX:62023CN0652: Case C-652/23, pro medico Handel: Request for a preliminary ruling from the Landesverwaltungsgericht Steiermark (Austria) lodged on 2 November 2023 — pro medico Handels GmbH v Bürgermeisterin der Stadt Graz

March 4, 2024 0 Comments

CELEX:62024CN0035: Case C-35/24 P: Appeal brought on 18 January 2024 by Dmitry Arkadievich Mazepin against the judgment of the General Court (First Chamber) delivered on 8 November 2023 in Case T-282/22, Mazepin v Council

March 4, 2024 0 Comments

CELEX:62023CN0553: Case C-553/23 P: Appeal brought on 1 September 2023 by CEDC International sp. z o.o. against the judgment of the General Court (Sixth Chamber) delivered on 28 June 2023 in Case T-145/22, CEDC International v EUIPO — Underberg (Shape of a blade of grass in a bottle)

March 4, 2024 0 Comments

CELEX:62022CA0303: Case C-303/22, CROSS Zlín: Judgment of the Court (Fourth Chamber) of 18 January 2024 (request for a preliminary ruling from the Krajský soud v Brně — Czech Republic) — CROSS Zlín, a.s. v Úřad pro ochranu hospodářské soutěže (Reference for a preliminary ruling — Procedures for the review of the award of public supply and public works contracts — Directive 89/665/EEC — Access to review procedures — Articles 2(3) and 2a(2) — Obligation for Member States to provide for a review procedure with suspensive effect — Review body of first instance — Review relating to a contract award decision — Article 2(9) — Body responsible for review procedures of a non-judicial character — Conclusion of a public contract before lodging of a judicial action against a decision by that body — Ar

March 4, 2024 0 Comments

CELEX:62021TA0061: Case T-61/21: Judgment of the General Court of 20 December 2023 — EnergieVerbund Dresden v Commission (Competition — Concentrations — German electricity and gas markets — Decision declaring a concentration compatible with the internal market — Obligation to state reasons — Concept of ‘single concentration’ — Right to effective judicial protection — Right to be heard — Definition of the market — Period of analysis — Assessment of the effects of the transaction on competition — Manifest errors of assessment — Undertakings — Duty of diligence)

March 4, 2024 0 Comments

CELEX:62022CA0227: Case C-227/22, Regionalna direktsia ‘Avtomobilna administratsia’ Pleven: Judgment of the Court (Third Chamber) of 18 January 2024 (request for a preliminary ruling from the Administrativen sad — Gabrovo — Bulgaria) — IL v Regionalna direktsia ‘Avtomobilna administratsia’ Pleven (Reference for a preliminary ruling — Transport — Directive 2006/126/EC — Article 7(1) and (3) — Driving licences — Issue, validity and renewal — Physical and mental fitness for driving — Medical examinations — Frequency — Documents certifying the psychological fitness of drivers)

March 4, 2024 0 Comments

CELEX:62023CN0725: Case C-725/23, Tusnia: Request for a preliminary ruling from the Sąd Rejonowy Katowice — Wschód w Katowicach (Poland) lodged on 27 November 2023 — M. sp. z o.o. I. SKA v R. W.

March 4, 2024 0 Comments

CELEX:62023CN0663: Case C-663/23, Etihad Airways: Request for a preliminary ruling from the Landgericht Düsseldorf (Germany) lodged on 9 November 2023 — UW v Etihad Airways P.J.S.C.

March 4, 2024 0 Comments

CELEX:62023CN0744: Case C-744/23, Zlakov: Request for a preliminary ruling from the Sofiyski rayonen sad (Bulgaria) lodged on 1 December 2023 — T.P.T. v ‘Financial Bulgaria’ EOOD

March 4, 2024 0 Comments

CELEX:62022CA0218: Case C-218/22, Comune di Copertino: Judgment of the Court (First Chamber) of 18 January 2024 (request for a preliminary ruling from the Tribunale di Lecce — Italy) — BU v Comune di Copertino (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)

March 4, 2024 0 Comments

CELEX:62022CA0562: Case C-562/22, JD (Residence requirement): Judgment of the Court (Eighth Chamber) of 18 January 2024 (request for a preliminary ruling from the Rayonen sad — Burgas — Bulgaria) — JD v OB (Reference for a preliminary ruling — Article 63 TFEU — Free movement of capital — Restrictions — Acquisition of agricultural land in a Member State — Obligation for the acquirer to have the status of resident for more than five years)

March 4, 2024 0 Comments
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