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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:62020CJ0581_SUM: Judgment of the Court (First Chamber) of 6 October 2021.#Skarb Państwa Rzeczypospolitej Polskiej reprezentowany przez Generalnego Dyrektora Dróg Krajowych i Autostrad v TOTO SpA - Costruzioni Generali and Vianini Lavori SpA.#Request for a preliminary ruling from the Varhoven kasatsionen sad (Bulgarie).#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Article 1(1) – Civil and commercial matters – Article 35 – Provisional, including protective, measures – Action based on a contract for the construction of a public expressway, concluded between a public authority and two private law companies – Application for interim relief relating to penalties and guarantees arising from that contract – Decision on interim re

May 6, 2025 0 Comments

CELEX:62019CJ0319_SUM: Judgment of the Court (Third Chamber) of 28 October 2021.#Komisia za protivodeystvie na koruptsiyata i za otnemane na nezakonno pridobitoto imushtestvo v ZV and Others.#Request for a preliminary ruling from the Sofiyski gradski sad.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive 2014/42/EU – Scope – National legislation providing for the confiscation of illegally obtained assets in the absence of a criminal conviction.#Case C-319/19.

May 6, 2025 0 Comments

CELEX:62019CJ0107_SUM: Judgment of the Court (Tenth Chamber) of 9 September 2021.#XR v Dopravní podnik hl. m. Prahy, a.s.#Request for a preliminary ruling from the Obvodní soud pro Prahu 9.#Reference for a preliminary ruling – Social policy – Directive 2003/88/EC – Organisation of working time – Concepts of ‘working time’ and ‘rest period’ – Break during which the employee must remain ready to respond to a call-out within a two-minute time limit – Primacy of EU law.#Case C-107/19.

May 6, 2025 0 Comments

CELEX:62020CJ0197_SUM: Judgment of the Court (Ninth Chamber) of 28 October 2021.#KAHL G.m.b.H. & Co. K.G. v Hauptzollamt Hannover and C.E. Roeper GmbH v Hauptzollamt Hamburg.#Requests for a preliminary ruling from the Finanzgericht Hamburg.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Tariff classification – Combined Nomenclature – Tariff subheadings 1521 90 91 and 1521 90 99 – Interpretation of the Explanatory Notes to subheading 1521 90 99 – Beeswax melted down and solidified prior to import.#Joined Cases C-197/20 and C-216/20.

May 6, 2025 0 Comments

CELEX:62019CJ0783_SUM: Judgment of the Court (Fifth Chamber) of 9 September 2021.#Comité Interprofessionnel du Vin de Champagne v GB.#Request for a preliminary ruling from the Audiencia Provincial de Barcelona.#Reference for a preliminary ruling – Agriculture – Protection of designations of origin and geographical indications – Uniform and exhaustive nature – Regulation (EU) No 1308/2013 – Article 103(2)(a)(ii) – Article 103(2)(b) – Evocation – Protected designation of origin (PDO) ‘Champagne’ – Services – Comparability of products – Use of the trade name ‘Champanillo’.#Case C-783/19.

May 6, 2025 0 Comments

CELEX:62019CJ0855_SUM: Judgment of the Court (Fifth Chamber) of 9 September 2021.#G. Sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Bydgoszczy.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 69 – Chargeability of VAT – Intra-Community acquisition of motor fuels – Obligation to make early payment of VAT – Article 206 – Concept of ‘interim payments’ – Article 273 – Correct collection of VAT and prevention of evasion – Discretion of the Member States.#Case C-855/19.

May 6, 2025 0 Comments

CELEX:62020CJ0066_SUM: Judgment of the Court (Fourth Chamber) of 2 September 2021.#XK.#Request for a preliminary ruling from the Procura della Repubblica di Trento.#Reference for a preliminary ruling – Article 267 TFEU – Definition of ‘court or tribunal of a Member State’ – Criteria – Procura della Repubblica di Trento (Public Prosecutor’s Office, Trento, Italy) – Inadmissibility of the request for a preliminary ruling.#Case C-66/20.

May 6, 2025 0 Comments

CELEX:62020CJ0502_SUM: Judgment of the Court (Ninth Chamber) of 2 September 2021.#TP v Institut des Experts en Automobiles.#Request for a preliminary ruling from the Cour d'appel de Mons.#Reference for a preliminary ruling – Freedom of establishment – Freedom to provide services – Recognition of professional qualifications – Directive 2005/36/EC – Article 5(2) – Automotive expert established in one Member State who moves to the territory of the host Member State in order to pursue, on a temporary and occasional basis, his profession – Refusal of the professional body of the host Member State, in which he was previously established, to enter him in the register of temporary and occasional service providers – Concept of ‘temporary and occasional provision of services’.#Case C-502/20.

May 6, 2025 0 Comments

CELEX:62019CJ0768_SUM: Judgment of the Court (Third Chamber) of 9 September 2021.#Bundesrepublik Deutschland v SE.#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Common policy on asylum and subsidiary protection – Directive 2011/95/EU – Third indent of Article 2(j) – Concept of ‘family member’ – Adult applying for international protection on the basis of his or her family relationship with a minor who has already been granted subsidiary protection – Relevant date for assessing ‘minor’ status.#Case C-768/19.

May 6, 2025 0 Comments

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
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