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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:62019CJ0636_SUM: Judgment of the Court (Fourth Chamber) of 28 October 2021.#Y v Centraal Administratie Kantoor.#Request for a preliminary ruling from the Centrale Raad van Beroep.#Reference for a preliminary ruling – Cross-border healthcare – Concept of ‘insured person’ – Regulation (EC) No 883/2004 – Article 1(c) – Article 2 – Article 24 – Right to the benefits in kind provided by the Member State of residence at the expense of the Member State responsible for paying the pension – Directive 2011/24/EU – Article 3(b)(i) – Article 7 – Reimbursement of the costs of healthcare received in a Member State other than the Member State of residence and the Member State responsible for paying the pension – Conditions.#Case C-636/19.

May 6, 2025 0 Comments

CELEX:62020CJ0282_SUM: Judgment of the Court (Tenth Chamber) of 21 October 2021.#Criminal proceedings against ZX.#Request for a preliminary ruling from the Spetsializiran nakazatelen sad.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive 2012/13/EU – Right to information in criminal proceedings – Article 6(3) – Rights of suspects or accused persons to be informed of their rights – Articles 47 and 48 of the Charter of Fundamental Rights of the European Union – National law not providing for a procedural mechanism for remedying errors and omissions in the content of the indictment.#Case C-282/20.

May 6, 2025 0 Comments

CELEX:62019CJ0647_SUM: Judgment of the Court (Fourth Chamber) of 2 September 2021.#Ja zum Nürburgring eV v European Commission.#Appeal – State aid – Aid in favour of the Nürburgring complex (Germany) – Decision declaring the aid in part incompatible with the internal market – Sale of the assets of the beneficiaries of the State aid declared to be incompatible – Open, transparent, non-discriminatory and unconditional tender process – Decision declaring that the reimbursement of the incompatible aid did not concern the new owner of the Nürburgring complex and that the latter did not receive new aid for the acquisition of that complex – Admissibility – Status as an interested party – Person individually concerned – Infringement of the procedural rights of the interested parties – Difficulties

May 6, 2025 0 Comments

CELEX:62020CJ0022_SUM: Judgment of the Court (Fourth Chamber) of 2 September 2021.#European Commission v Kingdom of Sweden.#Failure of a Member State to fulfil obligations – Directive 91/271/EEC – Articles 4, 5, 10 and 15 – Urban waste water treatment – Secondary or equivalent treatment of urban waste water from agglomerations of certain dimensions – More stringent treatment of discharges into sensitive areas – Article 4(3) TEU – Verification of data provided by the Member States – Obligation of sincere cooperation.#Case C-22/20.

May 6, 2025 0 Comments

CELEX:62019CJ0174_SUM: Judgment of the Court (First Chamber) of 6 October 2021.#Scandlines Danmark ApS and Scandlines Deutschland v European Commission.#Appeal – Action for annulment – State aid – Public financing of the Fehmarn Belt fixed rail-road link – Individual aid – Notified aid declared compatible with the internal market – Execution of an important project of common European interest – Decision not to raise any objections – Monopoly – Distortion of competition and effect on trade.#Joined Cases C-174/19 P and C-175/19 P.

May 6, 2025 0 Comments

CELEX:62020CJ0277_SUM: Judgment of the Court (First Chamber) of 9 September 2021.#Proceedings brought by UM.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Succession – Regulation (EU) No 650/2012 – Article 3(1)(b) – Concept of ‘agreement as to succession’ – Scope – Contract transferring ownership mortis causa – Article 83(2) – Choice of applicable law – Transitional provisions.#Case C-277/20.

May 6, 2025 0 Comments

CELEX:62020CJ0449_SUM: Judgment of the Court (Seventh Chamber) of 9 September 2021.#Real Vida Seguros SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Taxation – Article 63 TFEU – Free movement of capital – Income tax – Dividends attached to listed shares – Tax advantage reserved for dividends attached to shares listed on the national stock exchange – Difference in treatment – Objective distinguishing criterion – Restriction – Article 65 TFEU – Objectively comparable situations – Justification – Objective of a purely economic nature.#Case C-449/20.

May 6, 2025 0 Comments

CELEX:62023TJ1144_INF: Judgment of the General Court (Seventh Chamber) of 5 March 2025.#Enedo Oyj v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU figurative mark Enedo RESHAPING ELECTRICITY – Earlier EU word mark ENEDIS – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001 – Restriction of the goods and services covered in the trade mark application.#Case T-1144/23.

May 6, 2025 0 Comments

CELEX:62020CJ0324_SUM: Judgment of the Court (First Chamber) of 28 October 2021.#Finanzamt B v X-Beteiligungsgesellschaft mbH.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Directive 2006/112/EC – Value added tax (VAT) – Supply of services – Article 63 – Chargeability of VAT – Article 64(1) – Concept of ‘supplies which give rise to successive payments’ – One-time supply remunerated by means of payment in instalments – Article 90(1) – Reduction of the taxable amount – Concept of ‘non-payment of the price’.#Case C-324/20.

May 6, 2025 0 Comments

CELEX:62020CJ0144_SUM: Judgment of the Court (Fifth Chamber) of 9 September 2021.#AS „LatRailNet” and „Latvijas dzelzceļš” VAS v Valsts dzelzceļa administrācija.#Request for a preliminary ruling from the Administratīvā rajona tiesa.#Reference for a preliminary ruling – Rail transport – Directive 2012/34/EU – Articles 32 and 56 – Railway infrastructure charging – Independence of the infrastructure manager – Functions of the regulatory body – Concept of ‘optimal competitiveness of rail market segments’ – Exclusive right on a rail segment – Public service operator.#Case C-144/20.

May 6, 2025 0 Comments

CELEX:62019CJ0906_SUM: Judgment of the Court (Fifth Chamber) of 9 September 2021.#Criminal proceedings against FO.#Reference for a preliminary ruling – Road transport – Harmonisation of certain social legislation – Regulation (EC) No 561/2006 – Article 3(a) – Non-application of the regulation to carriage by road by vehicles used for the carriage of passengers on regular services where the route covered by the service in question does not exceed 50 km – Mixed-use vehicle – Article 19(2) – Extraterritorial penalty – Infringement detected on the territory of a Member State committed on the territory of another Member State – Principle that offences and penalties must have a proper legal basis – Regulation (EEC) No 3821/85 – Recording equipment in road transport – Article 15(2) – Obligation to

May 6, 2025 0 Comments

CELEX:62019CJ0538_SUM: Judgment of the Court (Fourth Chamber) of 6 October 2021.#TS and Others v Casa Naţională de Asigurări de Sănătate and Casa de Asigurări de Sănătate Constanţa.#Request for a preliminary ruling from the Curtea de Apel Constanţa.#Reference for a preliminary ruling – Social security – Health insurance – Regulation (EC) No 883/2004 – Article 20(1) and (2) – Medical treatment received in a Member State other than the insured person’s Member State of residence – Prior authorisation – Conditions – Requirement for a report by a doctor in the national public health insurance system prescribing a treatment – Recommendation, by way of a second medical opinion, in a Member State other than the insured person’s Member State of residence, of an alternative treatment having the adva

May 6, 2025 0 Comments

CELEX:62020CJ0221_SUM: Judgment of the Court (Seventh Chamber) of 28 October 2021.#Proceedings brought by A Oy and B Oy.#Requests for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling – Taxation – Directive 92/83/EEC – Excise duty – Beer – Article 4(2) – Possibility to apply reduced rates of excise duty to beer brewed by independent small breweries – Treatment as a single independent small brewery or as two or more small breweries – Obligation to transpose.#Joined Cases C-221/20 and C-223/20.

May 6, 2025 0 Comments

CELEX:62020CJ0406_SUM: Judgment of the Court (Seventh Chamber) of 9 September 2021.#Phantasialand v Finanzamt Brühl.#Request for a preliminary ruling from the Finanzgericht Köln.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Annex III, point 7 – Admission to amusement parks and fairs – Principle of fiscal neutrality – Services provided through activities carried on as static or mobile fairground entertainers – Similarity – Context – Point of view of the average consumer – Expert opinion.#Case C-406/20.

May 6, 2025 0 Comments

CELEX:62019CJ0909_SUM: Judgment of the Court (Tenth Chamber) of 28 October 2021.#BX v Unitatea Administrativ Teritorială D.#Request for a preliminary ruling from the Curtea de Apel Iaşi.#Reference for a preliminary ruling – Protection of the safety and health of workers – Directive 2003/88/EC – Organisation of working time – Article 2(1) and (2) – Concepts of ‘working time’ and ‘rest period’ – Mandatory vocational training undertaken at the employer’s request.#Case C-909/19.

May 6, 2025 0 Comments

CELEX:62019CJ0915_SUM: Judgment of the Court (Fifth Chamber) of 28 October 2021.#Eco Fox Srl and Others v Fallimento Mythen Spa and Others.#Requests for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – State aid – Biodiesel market – Aid scheme establishing biodiesel quotas exempt from excise duty – Alteration of the authorised aid scheme – Amendment of the criteria for allocating quotas – Obligation of prior notification to the European Commission – Regulation (EC) No 659/1999 – Article 1(c) – Concept of ‘new aid’ – Regulation (EC) No 794/2004 – Article 4(1) – Concept of ‘alteration to existing aid’.#Joined Cases C-915/19 to C-917/19.

May 6, 2025 0 Comments

CELEX:62020CJ0462_SUM: Judgment of the Court (Tenth Chamber) of 28 October 2021.#Associazione per gli Studi Giuridici sull’Immigrazione (ASGI) and Others v Presidenza del Consiglio dei Ministri – Dipartimento per le politiche della famiglia and Ministero dell'Economia e delle Finanze.#Request for a preliminary ruling from the Tribunale di Milano.#Reference for a preliminary ruling – Directive 2003/109/EC – Status of third-country nationals who are long-term residents – Article 11 – Directive 2011/98/EU – Rights of third-country workers who hold a single permit – Article 12 – Directive 2009/50/EC – Rights of third-country nationals who hold an EU Blue Card – Article 14 – Directive 2011/95/EU – Rights of beneficiaries of international protection – Article 29 – Equal treatment – Social securi

May 6, 2025 0 Comments

CELEX:62023TJ0122_INF: Judgment of the General Court (Sixth Chamber) of 5 February 2025.#Ege İhracatçıları Birliği and Others v European Commission.#Subsidies – Imports of rainbow trout originating in Türkiye – Implementing Regulation (EU) 2022/2390 – Definitive countervailing duty – Manifest error of assessment – Pass-through analysis – Calculation of subsidy amount – Methodology differing from that used in the original investigation – Change of circumstances – Existence of a benefit – Preferential loans and tax treatment – Definition of the product concerned.#Case T-122/23.

May 6, 2025 0 Comments

CELEX:62020CJ0080_SUM: Judgment of the Court (Fifth Chamber) of 21 October 2021.#Wilo Salmson France SAS v Agenţia Naţională de Administrare Fiscală - Direcţia Generală Regională a Finanţelor Publice Bucureşti and Agenţia Naţională de Administrare Fiscală - Direcţia Generală Regională a Finanţelor Publice Bucureşti - Administraţia Fiscală pentru Contribuabili Nerezidenţi.#Request for a preliminary ruling from the Tribunalul Bucureşti.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 167 to 171 and Article 178(a) – Right to deduct VAT – Refund of VAT to taxable persons established in a Member State other than the Member State of refund – Holding of an invoice – Directive 2008/9/EC – Refusal of the refund application – ‘Cancellati

May 6, 2025 0 Comments

CELEX:62019CJ0410_SUM: Judgment of the Court (Fourth Chamber) of 16 September 2021.#The Software Incubator Ltd v Computer Associates (UK) Ltd.#Request for a preliminary ruling from the Supreme Court of the United Kingdom.#Reference for a preliminary ruling – Self-employed commercial agents – Directive 86/653/EC – Article 1(2) – Definition of ‘commercial agent’ – Supply of computer software to customers by electronic means – Grant of a perpetual licence for use – Concepts of ‘sale’ and ‘goods’.#Case C-410/19.

May 6, 2025 0 Comments
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