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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:62023CJ0581: Judgment of the Court (Second Chamber) of 8 May 2025.#Beevers Kaas BV v Albert Heijn België NV and Others.#Reference for a preliminary ruling – Competition – Agreements, decisions and concerted practices – Prohibition – Vertical agreements – Article 101(3) TFEU – Regulation (EU) No 330/2010 – Block exemption – Article 4(b)(i) – Hardcore restriction that removes the benefit of that exemption – Exception – Exclusive distribution agreements – Restriction of active sales in an exclusive territory – Concept of ‘agreement’ – Concurrence of wills between the supplier and its buyers – Proof – Exclusive territory allocated to a buyer – Absence of active sales by other buyers in that territory.#Case C-581/23.

May 9, 2025 0 Comments

CELEX:62020CJ0075_SUM: Judgment of the Court (Eighth Chamber) of 22 April 2021.#UAB „Lifosa“ v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos.#Reference for a preliminary ruling – Customs union – Community Customs Code – Regulation (EEC) No 2913/92 – Article 29(1) – Article 32(1)(e)(i) – Union Customs Code – Regulation (EU) No 952/2013 – Article 70(1) – Article 71(1)(e)(i) – Determination of the customs value – Transaction value – Adjustment – Price including delivery at the border.#Case C-75/20.

May 9, 2025 0 Comments

CELEX:62024CJ0130: Judgment of the Court (Tenth Chamber) of 8 May 2025.#YC v Stadt Wuppertal.#Reference for a preliminary ruling – Citizenship of the Union – Article 20 TFEU – Right to move and reside freely in the territory of the Member States – Derived right of residence of a third-country national who has a dependent minor child with status of citizen of the Union – Relationship of dependency – Nature of a derived right of residence – Point at which the derived right of residence arises – Obligation to obtain a visa subsequently in a third country.#Case C-130/24.

May 9, 2025 0 Comments

CELEX:62019CJ0703_SUM: Judgment of the Court (First Chamber) of 22 April 2021.#J.K. v Dyrektor Izby Administracji Skarbowej w Katowicach.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98(2) – Option for Member States to apply one or two reduced VAT rates to certain supplies of goods and services – Classification of a commercial activity as ‘provision of services’ – Annex III, point 12a – Implementing regulation (EU) No 282/2011 – Article 6 – Concept of ‘restaurant and catering services’ – Meals ready for immediate consumption on the vendor’s premises or in a catering area – Meals ready for immediate consumption to be taken away.#Case C-703/19.

May 9, 2025 0 Comments

CELEX:62020CJ0182_SUM: Judgment of the Court (Eighth Chamber) of 3 June 2021.#BE and DT v Administraţia Judeţeană a Finanţelor Publice Suceava and Others.#Request for a preliminary ruling from the Curtea de Apel Suceava.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Right to deduct – Adjustment of deductions – Insolvency proceedings – National legislation providing for automatic refusal to allow deduction of VAT in respect of taxable transactions that occurred prior to the initiation of those proceedings.#Case C-182/20.

May 9, 2025 0 Comments

CELEX:62019CJ0537_SUM: Judgment of the Court (Fifth Chamber) of 22 April 2021.#European Commission v Republic of Austria.#Failure of a Member State to fulfil obligations – Directive 2004/18/EC – Public works contracts – Contract between a public body and a private undertaking for the lease of building not yet constructed – Article 1 – Realisation of a work corresponding to requirements specified by the tenant – Article 16 – Precluded.#Case C-537/19.

May 9, 2025 0 Comments

CELEX:62023CJ0186:           Arrêt de la Cour (dixième chambre) du 8 mai 2025.#Commission européenne contre République de Bulgarie.#Manquement d’État – Article 258 TFUE – Directive (UE) 2019/790 – Marché unique numérique – Droits d’auteur et droits voisins – Absence de transposition et de communication des mesures de transposition – Article 260, paragraphe 3, TFUE – Sanctions pécuniaires – Demande de condamnation au paiement d’une somme forfaitaire et d’une astreinte – Désistement partiel.#Affaire C-186/23.

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May 9, 2025 0 Comments

CELEX:62023CJ0530: Judgment of the Court (Second Chamber) of 8 May 2025.#K.P v Prokurator Rejonowy we Włocławku.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive (EU) 2016/1919 – Legal aid – Directive 2013/48/EU – The right of access to a lawyer in criminal proceedings – Procedural safeguards for vulnerable persons – Determination of the vulnerability of those persons – No legal presumption – Direct effect – Interview of a suspect in the absence of a lawyer – Admissibility of evidence obtained in breach of procedural rights.#Case C-530/23.

May 9, 2025 0 Comments

CELEX:62016CJ0611_SUM: Judgment of the Court (Fourth Chamber) of 25 March 2021.#Xellia Pharmaceuticals ApS and Alpharma, LLC, anciennement Zoetis Products LLC v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Pharmaceutical products – Market for antidepressants (citalopram) – Settlement agreements relating to disputes concerning process patents concluded by a manufacturer of originator medicines who is the holder of those patents and manufacturers of generic medicines – Article 101 TFEU – Potential competition – Restriction by object – Characterisation – Calculation of the amount of the fine – Rights of the defence – Reasonable time – Loss of documents due to the passage of time – General duty of care – Regulation (EC) No 1/2003 – Second subparag

May 9, 2025 0 Comments

CELEX:62020CJ0202_SUM: Judgment of the Court (Eighth Chamber) of 12 May 2021.#Claudio Necci v European Commission.#Appeal – Civil service – Former member of the contract staff – Social security – Joint Sickness Insurance Scheme (JSIS) – Article 95 of the Conditions of Employment of Other Servants of the European Union (CEOS) – Continued membership after retirement – Condition of having been employed for more than three years – Request to join the JSIS following a transfer of pension rights – Equating the credited years of pensionable service with years of service ‐ Rejection of the request – Action for annulment – Act having an adverse effect – Order of the General Court declaring the action inadmissible – Order set aside.#Case C-202/20 P.

May 9, 2025 0 Comments

CELEX:62017TO0653_INF:           Ordonnance du Tribunal (huitième chambre) du 22 janvier 2025.#María Jesus Relea Álvarez e.a. contre Conseil de résolution unique.#Recours en annulation et en indemnité – Politique économique et monétaire – Mécanisme de résolution unique des établissements de crédit et de certaines entreprises d’investissement – Dispositif de résolution à l’égard de Banco Popular Español – Acte non susceptible de recours – Irrecevabilité manifeste.#Affaire T-653/17.

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May 9, 2025 0 Comments

CELEX:62018CJ0798_SUM: Judgment of the Court (Fifth Chamber) of 15 April 2021.#Federazione nazionale delle imprese elettrotecniche ed elettroniche (Anie) and Others and Athesia Energy Srl and Others v Ministero dello Sviluppo Economico and Gestore dei servizi energetici (GSE) SpA.#Requests for a preliminary ruling from the Tribunale Amministrativo Regionale per il Lazio.#References for a preliminary ruling – Environment – Articles 16 and 17 of the Charter of Fundamental Rights of the European Union – Principles of legal certainty and of the protection of legitimate expectations – Energy Charter Treaty – Article 10 – Applicability – Directive 2009/28/EC – Article 3(3)(a) – Promotion of the use of energy from renewable sources – Production of electricity from solar photovoltaic installations

May 9, 2025 0 Comments

CELEX:62020CJ0210_SUM: Judgment of the Court (Ninth Chamber) of 3 June 2021.#Rad Service Srl Unipersonale and Others v Del Debbio SpA and Others.#Reference for a preliminary ruling – Public procurement of service, supply and works contracts – Directive 2014/24/EU – Conduct of the procedure – Choice of participants and award of contracts – Article 63 – Tenderer relying on the capacities of another entity in order to meet the requirements of the contracting authority – Article 57(4), (6) and (7) – Untruthful declarations submitted by that entity – Exclusion of that tenderer without requiring or permitting it to replace that entity – Principle of proportionality.#Case C-210/20.

May 9, 2025 0 Comments

CELEX:62019CJ0826_SUM: Judgment of the Court (Fourth Chamber) of 22 April 2021.#WZ v Austrian Airlines AG.#Request for a preliminary ruling from the Landesgericht Korneuburg.#Reference for a preliminary ruling – Air transport – Compensation and assistance to passengers in the event of denied boarding and of cancellation or long delay of flights – Regulation (EC) No 261/2004 – Article 6 – Delayed flight – Article 8(3) – Diversion of a flight to an airport serving the same town, city or region – Concept of ‘cancellation’ – Extraordinary circumstances – Compensation to passengers in the event of cancellation or long delay of flights in arrival – Obligation to bear the cost of transferring passengers from the actual airport of arrival to the airport for which the booking was made.#Case C-826/1

May 9, 2025 0 Comments

CELEX:62019CJ0307_SUM: Judgment of the Court (First Chamber) of 25 March 2021.#Obala i lučice d.o.o. v NLB Leasing d.o.o.#Reference for a preliminary ruling – Applicable law – Regulation (EC) No 864/2007 and Regulation (EC) No 593/2008 – Scope ratione temporis – Lack of jurisdiction of the Court – Article 94 of the Rules of Procedure of the Court – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Article 1(1) – Substantive scope – Concept of ‘civil and commercial matters’ – Article 7(1) – Concepts of ‘matters relating to a contract’ and ‘provision of services’ – Article 24(1) – Concept of ‘tenancies of immovable property’ – Regulation (EC) No 1393/2007 – Service of judicial and extrajudicial documents – Notaries acting in enforcement proceedings – Proceedings for the

May 9, 2025 0 Comments

CELEX:62019CJ0485_SUM: Judgment of the Court (First Chamber) of 22 April 2021.#LH v Profi Credit Slovakia s.r.o.#Request for a preliminary ruling from the Krajský súd v Prešove.#Reference for a preliminary ruling – Consumer protection – Directive 2008/48/EC – Credit agreements for consumers – Directive 93/13/EEC – Unfair contract terms – Payment made under an unlawful term – Unjust enrichment of the lender – Right to restitution time-barred – Principles of Union law – Principle of effectiveness – Article 10(2) of Directive 2008/48 – Information to be included in a credit agreement – Elimination of certain national requirements on the basis of the case-law of the Court – Interpretation of the old version of the national legislation in accordance with that case-law – Temporal effects.#Case C

May 9, 2025 0 Comments

CELEX:62020CJ0192_SUM: Judgment of the Court (Seventh Chamber) of 10 June 2021.#Prima banka Slovensko a.s. v HD.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Scope – Article 1(2) – Mandatory national legislative provisions – Early termination of the loan agreement – Accumulation of loan interest and default interest.#Case C-192/20.

May 9, 2025 0 Comments

CELEX:62023CJ0410: Judgment of the Court (Fourth Chamber) of 8 May 2025.#I. SA v S. J.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Article 2(b) – Concept of ‘consumer’ – Dual-purpose contract – Farmer concluding a contract for the purchase of a product intended for both agricultural and domestic use – Internal market for electricity – Directive 2009/72/EC – Article 3(7) – Annex I, paragraph 1 (a) – Household customer – Contract for the supply of electricity for a fixed period at a fixed price – Contractual penalty for early termination – National legislation limiting the amount of that penalty to the ‘costs and damages resulting from the contract’.#Case C-410/23.

May 9, 2025 0 Comments

CELEX:62020CJ0062_SUM: Judgment of the Court (Tenth Chamber) of 15 April 2021.#Vogel Import Export NV v Belgische Staat.#Request for a preliminary ruling from the Nederlandstalige rechtbank van eerste aanleg Brussel.#Reference for a preliminary ruling – Regulation (EEC) No 2658/87 – Customs union – Common Customs Tariff – Tariff classification – Combined Nomenclature – Tariff headings – Headings 4407 and 4409 – Planed wooden boards the four corners of which have been slightly rounded over the entire length of the board.#Case C-62/20.

May 9, 2025 0 Comments

CELEX:62019CJ0609_SUM: Judgment of the Court (First Chamber) of 10 June 2021.#BNP Paribas Personal Finance SA v VE.#Request for a preliminary ruling from the tribunal d’instance de Lagny-sur-Marne.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Mortgage loan agreement denominated in a foreign currency (Swiss francs) – Article 4(2) – Main subject matter of the contract – Terms exposing the borrower to a foreign exchange risk – Requirements of intelligibility and transparency – Article 3(1) – Significant imbalance – Article 5 – Contractual term that is in plain, intelligible language.#Case C-609/19.

May 9, 2025 0 Comments
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