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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:62018CJ0348_SUM: Judgment of the Court (Seventh Chamber) of 27 June 2019.#Azienda Agricola Barausse Antonio e Gabriele - Società semplice v Agenzia per le Erogazioni in Agricoltura (AGEA).#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling — Additional levy in the milk and milk products sector — Regulation (EEC) No 3950/92 — Second subparagraph of Article 2(1) — Establishment of the producers’ contribution to the payment of the additional levy due — Reallocation of unused reference quantities — National measure reallocating unused quantities on the basis of objective priority criteria.#Case C-348/18.

May 21, 2025 0 Comments

CELEX:62018CJ0230_SUM: Judgment of the Court (Sixth Chamber) of 8 May 2019.#PI v Landespolizeidirektion Tirol.#Request for a preliminary ruling from the Landesverwaltungsgericht Tirol.#Reference for a preliminary ruling — Article 49 TFEU — Article 15(2) and Article 16 of the Charter of Fundamental Rights of the European Union — Freedom of establishment and freedom to provide services — Restriction — Decision to immediately close a commercial enterprise — No statement of reasons — Overriding reasons in the public interest –Prevention of criminal offences against persons engaged in prostitution — Protection of public health — Proportionality of the restriction on the freedom of establishment — Articles 47 and 48 of the Charter of Fundamental Rights — Effectiveness of judicial review — Rights

May 21, 2025 0 Comments

CELEX:62017CJ0396_SUM: Judgment of the Court (First Chamber) of 8 May 2019.#Martin Leitner v Landespolizeidirektion Tirol.#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling — Social policy — Prohibition of all discrimination on grounds of age — Directive 2000/78/EC — Exclusion of professional experience acquired before the age of 18 — New system of remuneration and advancement — Maintaining a difference in treatment — Right to an effective remedy — Article 47 of the Charter of Fundamental Rights of the European Union — Justifications.#Case C-396/17.

May 21, 2025 0 Comments

CELEX:62018CJ0253_SUM: Judgment of the Court (Tenth Chamber) of 8 May 2019.#Stadt Euskirchen v Rhenus Veniro GmbH & Co. KG.#Reference for a preliminary ruling – Transport – Public passenger transport services by rail and by road – Regulation (EC) No 1370/2007 – Article 5(1) and (2) – Direct award – Contracts for public passenger transport services by bus and by tram – Conditions – Directive 2014/24/EU – Article 12 – Directive 2014/25/EU – Article 28.#Case C-253/18.

May 21, 2025 0 Comments

CELEX:62018CJ0193_SUM: Judgment of the Court (Fourth Chamber) of 13 June 2019.#Google LLC v Bundesrepublik Deutschland.#Request for a preliminary ruling from the Oberverwaltungsgericht für das Land Nordrhein-Westfalen.#Reference for a preliminary ruling — Electronic communications networks and services — Directive 2002/21/EC — Article 2(c) — Concept of ‘electronic communications service’ — Conveyance of signals — Web-based email service — Gmail service.#Case C-193/18.

May 21, 2025 0 Comments

CELEX:62017CJ0624_SUM: Judgment of the Court (Second Chamber) of 4 July 2019.#Criminal proceedings against Tronex BV.#Request for a preliminary ruling from the Gerechtshof Den Haag.#Reference for a preliminary ruling — Environment — Waste — Shipments — Regulation (EC) No 1013/2006 — Article 2(1) — Directive 2008/98/EC — Article 3(1) — Concepts of ‘shipment of waste’ and ‘waste’ — Consignment of goods initially intended for retail sale, returned by consumers or become redundant in the seller’s product range.#Case C-624/17.

May 21, 2025 0 Comments

CELEX:62018CJ0138_SUM: Judgment of the Court (Sixth Chamber) of 16 May 2019.#Skatteministeriet v Estron A/S.#Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Hearing aid connectors — Parts and accessories — Combined Nomenclature — Subheadings 8544 42 90, 9021 40 00 and 9021 90 10.#Case C-138/18.

May 21, 2025 0 Comments

CELEX:62017CJ0658_SUM: Judgment of the Court (First Chamber) of 23 May 2019.#WB v Notariusz Przemysława Bac.#Request for a preliminary ruling from the Sąd Okręgowy w Gorzowie Wielkopolskim.#Reference for a preliminary ruling — Judicial cooperation in civil matters — Regulation (EU) No 650/2012 — Article 3(1)(g) and (i) — Definition of a ‘decision’ in a matter of succession — Definition of an ‘authentic instrument’ in a matter of succession — Legal classification of the national deed of certification of succession — Article 3(2) — Definition of a ‘court’ — Failure by the Member State to notify the European Commission of notaries as non-judicial authorities exercising judicial functions like courts.#Case C-658/17.

May 21, 2025 0 Comments

CELEX:62018CJ0294_SUM: Judgment of the Court (Tenth Chamber) of 2 May 2019.#Proceedings brought by Oulun Sähkönmyynti Oy.#Request for a preliminary ruling from the Markkinaoikeus.#Reference for a preliminary ruling — Energy efficiency — Directive 2012/27/EU — Article 11(1) — Cost of access to metering and billing information — Right of final customers to receive all their bills and billing information relating to their energy consumption free of charge — Electricity network charges — Discount on electricity network charges granted by an electricity retail sales company to customers who have chosen electronic billing.#Case C-294/18.

May 21, 2025 0 Comments

CELEX:62018CJ0387_SUM: Judgment of the Court (Fifth Chamber) of 3 July 2019.#Delfarma Sp. z o.o. v Prezes Urzędu Rejestracji Produktów Leczniczych, Wyrobów Medycznych i Produktów Biobójczych.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Warszawie.#Reference for a preliminary ruling — Articles 34 and 36 TFEU — Free movement of goods — Measure having equivalent effect to a quantitative restriction — Protection of health and life of humans — Parallel import of medicinal products — Reference medicinal products and generic medicinal products — Requirement that the imported medicinal product and that which has been granted a marketing authorisation in the Member State of importation are both reference medicinal products or are both generic medicinal products.#Case C

May 21, 2025 0 Comments

CELEX:62018CJ0502_SUM: Judgment of the Court (Ninth Chamber) of 11 July 2019.#CS and Others v České aerolinie a.s.#Request for a preliminary ruling from the Městský soud v Praze.#Reference for a preliminary ruling — Transport — Common rules on 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 5(1)(c) — Article 7(1) — Right to compensation — Connecting flights — Flights consisting of two flights operated by different air carriers — Long delay in relation to the second flight with points of departure and arrival outside the European Union and operated by a carrier established in a non-Member State).#Case C-502/18.

May 21, 2025 0 Comments

CELEX:62018CJ0209_SUM: Judgment of the Court (Fourth Chamber) of 29 July 2019.#European Commission v Republic of Austria.#Failure of a Member State to fulfil obligations — Infringement of Directive 2006/123/EC and Articles 49 and 56 TFEU — Restrictions and requirements relating to the location of the registered office, legal form, shareholding and multidisciplinary activities of partnerships and companies of civil engineers, patent agents and veterinary surgeons.#Case C-209/18.

May 21, 2025 0 Comments

CELEX:62025CJ0135:           Arrêt de la Cour (troisième chambre) du 20 mai 2025.#M. S. T. contre Varhovna kasatsionna prokuratura na Republika Bulgaria.#Renvoi préjudiciel – Espace de liberté, de sécurité et de justice – Coopération judiciaire en matière pénale – Directive (UE) 2016/343 – Article 8 – Droit d’assister à son procès – Information sur la tenue du procès et sur les conséquences d’un défaut de comparution – Impossibilité de localiser la personne poursuivie nonobstant les efforts raisonnables déployés par les autorités compétentes – Possibilité d’un procès et d’une décision par défaut – Article 9 – Droit à un nouveau procès ou à une autre voie de droit permettant une nouvelle appréciation du fond de l’affaire – Procédure juridictionnelle permettant de déterminer l’existence d’u

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May 21, 2025 0 Comments

CELEX:62018CJ0268_SUM: Judgment of the Court (Tenth Chamber) of 2 May 2019.#SC Onlineshop SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală a Vămilor.#Request for a preliminary ruling from the Curtea de Apel Bacău.#Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 8526 91 20 and 8528 59 00 — Multi-functional GPS navigation system.#Case C-268/18.

May 21, 2025 0 Comments

CELEX:62018CJ0259_SUM: Judgment of the Court (Eighth Chamber) of 2 May 2019.#Sociedad Estatal Correos y Telégrafos SA v Asendia Spain SLU.#Request for a preliminary ruling from the Juzgado de lo Mercantil de Madrid.#Reference for a preliminary ruling — Directive 97/67/EC — Common rules for the development of the internal market in postal services — Provision of the universal postal service — Exclusive rights of the designated operator — Issue of means of payment for postage other than postage stamps.#Case C-259/18.

May 21, 2025 0 Comments

CELEX:62018CJ0053_SUM: Judgment of the Court (Second Chamber) of 8 May 2019.#Antonio Pasquale Mastromartino v Commissione Nazionale per le Società e la Borsa (Consob).#Reference for a preliminary ruling — Markets in financial instruments — Directive 2004/39/EC — Articles 8, 23, 50 and 51 — Scope — Financial adviser authorised to provide offsite services — Staff member who has become a defendant in criminal proceedings — National legislation providing for the possibility of temporarily prohibiting the exercise of the activity — Fundamental freedoms — Purely internal situation — Not applicable.#Case C-53/18.

May 21, 2025 0 Comments

CELEX:62018CJ0058_SUM: Judgment of the Court (First Chamber) of 6 June 2019.#Michel Schyns v Belfius Banque SA.#Request for a preliminary ruling from the Justice de Paix du canton de Visé.#Reference for a preliminary ruling — Consumer protection — Directive 2008/48/EC — Pre-contractual obligations — Article 5(6) — Obligation on the creditor to seek to establish the credit most suitable — Article 8(1) — Obligation on the creditor to refrain from concluding the loan agreement if there are doubts over the creditworthiness of the consumer — Obligation on the creditor to assess the expediency of the credit.#Case C-58/18.

May 21, 2025 0 Comments

CELEX:62018CJ0052_SUM: Judgment of the Court (First Chamber) of 23 May 2019.#Christian Fülla v Toolport GmbH.#Request for a preliminary ruling from the Amtsgericht Norderstedt.#Reference for a preliminary ruling — Consumer protection — Directive 1999/44/EC — Lack of conformity of the goods delivered — Article 3 — Right of the consumer to repair or replacement of the goods free of charge, within a reasonable time and without any significant inconvenience — Determination of where the consumer must make goods acquired under a distance contract available to the seller to be brought into conformity — Concept of bringing the goods into conformity ‘free of charge’ — Right of the consumer to rescind the contract.#Case C-52/18.

May 21, 2025 0 Comments

CELEX:62018CJ0072_SUM: Judgment of the Court (Second Chamber) of 20 June 2019.#Daniel Ustariz Aróstegui v Departamento de Educación del Gobierno de Navarra.#Reference for a preliminary ruling – Social policy – Directive 1999/70/CE – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clause 4(1) – Principle of non-discrimination – Public sector education – National provision granting additional remuneration only to teachers employed for an indefinite duration as established public officials – Exclusion of teachers employed under a fixed-term contract governed by public law – Concept of ‘objective grounds’ – Characteristics inherent in the status of established public officials.#Case C-72/18.

May 21, 2025 0 Comments

CELEX:62018CJ0133_SUM: Judgment of the Court (Third Chamber) of 2 May 2019.#Sea Chefs Cruise Services GmbH v Ministre de l'Action et des Comptes publics.#Request for a preliminary ruling from the Tribunal administratif de Montreuil.#Reference for a preliminary ruling — Value added tax (VAT) — Refund of VAT — Directive 2008/9/EC — Article 20 — Request for additional information made by the Member State of refund — Information to be provided within 1 month of the date on which the request reaches the person to whom it is addressed — Legal nature of that time limit and consequences of the failure to comply with it.#Case C-133/18.

May 21, 2025 0 Comments
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