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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:62023TN0525: Case T-525/23: Action brought on 24 August 2023 — Portugal v Commission

November 6, 2023 0 Comments

CELEX:62022TA0488: Case T-488/22: Judgment of the General Court of 13 September 2023 — Kaufdas.online v EUIPO — Kaufland (KAUFDAS ONLINE) (EU trade mark — Opposition proceedings — Application for EU figurative mark KAUFDAS ONLINE — Earlier EU word mark KAUFLAND and earlier figurative mark Kaufland — Relative ground for refusal — Likelihood of confusion — Article 8(1)(b) of Regulation (EU) 2017/1001)

November 6, 2023 0 Comments

CELEX:62021CA0508: Joined Cases C-508/21 P and C-509/21 P: Judgment of the Court (Fifth Chamber) of 14 September 2023 — European Commission v Dansk Erhverv, Danmarks Naturfredningsforening, Federal Republic of Germany, Interessengemeinschaft der Grenzhändler (IGG) (Appeal — State aid — Article 107(1) TFEU — Sale of canned beverages to residents of the Kingdom of Denmark — Sale without deposit on condition that the beverages purchased are exported — Non-imposition of a fine — Concept of ‘State aid’ — Concept of ‘State resources’ — Decision declaring the absence of aid — Action for annulment)

November 6, 2023 0 Comments

CELEX:62022TA0171: Case T-171/22: Judgment of the General Court of 6 September 2023 — OR and OS v Commission (Civil service — Officials — Retirement pension — Pension rights acquired before entry into the service of the European Union — Transfer to the EU scheme — Period of less than 10 years’ service — Death — Refusal to repay capital representing national pension rights transferred and pension rights acquired in the PSEUI — Article 11(1) and Article 12(1)(b) of Annex VIII to the Staff Regulations — Unjust enrichment)

November 6, 2023 0 Comments

CELEX:62023TN0592: Case T-592/23: Action brought on 27 September 2023 — Hamster Polska v EUIPO — Budotechnika (Public toilets)

November 6, 2023 0 Comments

CELEX:62022CA0083: Case C-83/22, Tuk Tuk Travel: Judgment of the Court (Second Chamber) of 14 September 2023 (request for a preliminary ruling from the Juzgado de Primera Instancia No 5 de Cartagena — Spain) — RTG v Tuk Tuk Travel S.L. (Reference for a preliminary ruling — Directive (EU) 2015/2302 — Article 5 — Package travel and linked travel arrangements — Termination of a package travel contract — Unavoidable and extraordinary circumstances — COVID-19 pandemic — Right to terminate the contract — Request for full refund — Information obligation on the travel organiser — Article 12 — Application of the principles of the delimitation of the subject matter of an action by the parties and of the correlation between the claims put forward in the action and the rulings contained in the operati

November 6, 2023 0 Comments

CELEX:62022CA0124: Case C-124/22 P: Judgment of the Court (Tenth Chamber) of 14 September 2023 — Zoi Apostolopoulou, Anastasia Apostolopoulou-Chrysanthaki v European Union, represented by the European Commission (Appeal — Non-contractual liability of the European Union — Grant agreements concluded in the context of various European programmes — Judgments of the General Court finding a breach of contractual terms by the beneficiary company — Partnership governed by Greek law — Company placed under liquidation — Proceedings before the national courts brought against the partners in the beneficiary company, seeking enforcement of the judgments of the General Court ordering recovery of the grants — Allegedly false assertions made by the European Commission in the national proceedings — Suffici

November 6, 2023 0 Comments

CELEX:62021CA0820: Case C-820/21, Vinal: Judgment of the Court (Fourth Chamber) of 14 September 2023 (request for a preliminary ruling from the Administrativen sad Sofia-grad — Bulgaria) — ‘Vinal’ AD v Direktor na Agentsia ‘Mitnitsi’ (Reference for a preliminary ruling — Excise duty — Directive 2008/118/EC — Article 16 — Tax warehouse arrangements — Conditions for the grant of an authorisation for the opening and operation of a tax warehouse by an authorised warehousekeeper — Failure to satisfy those conditions — Final withdrawal of the authorisation, together with the imposition of a financial penalty — Article 50 of the Charter of Fundamental Rights of the European Union — Ne bis in idem principle — Proportionality)

November 6, 2023 0 Comments

CELEX:62023CN0250: Case C-250/23 P: Appeal brought on 17 April 2023 by LG Electronics, Inc. against the judgment of the General Court (Single Judge) delivered on 15 February 2023 in Case T-741/21, LG Electronics v EUIPO — ZTE Deutschland (V10)

November 6, 2023 0 Comments

CELEX:62022CA0055: Case C-55/22, Bezirkshauptmannschaft Feldkirch: Judgment of the Court (Sixth Chamber) of 14 September 2023 (request for a preliminary ruling from the Landesverwaltungsgericht Vorarlberg — Austria) — NK v Bezirkshauptmannschaft Feldkirch (Reference for a preliminary ruling — Article 50 of the Charter of Fundamental Rights of the European Union — Principle ne bis in idem — Final termination of a first set of proceedings brought for an infringement of a provision of national legislation on games of chance — Administrative penalty of a criminal nature imposed for the same acts for an infringement of a different provision of that legislation — First set of proceedings terminated on account of an incorrect legal classification of the offence committed)

November 6, 2023 0 Comments

CELEX:62022CA0113: Case C-113/22, TGSS (Refusal of the maternity supplement): Judgment of the Court (Second Chamber) of 14 September 2023 (request for a preliminary ruling from the Tribunal Superior de Justicia de Galicia — Spain) — DX v Instituto Nacional de la Seguridad Social (INSS), Tesorería General de la Seguridad Social (TGSS) (Reference for a preliminary ruling — Social policy — Directive 79/7/EEC — Equal treatment for men and women in matters of social security — Article 6 — National legislation providing for the right to a pension supplement only for women — Preliminary ruling from the Court from which it may be held that that legislation constitutes direct discrimination on grounds of sex — Administrative practice of continuing to apply that legislation despite that ruling — Sep

November 6, 2023 0 Comments

CELEX:62021CA0466: Case C-466/21 P: Judgment of the Court (Fourth Chamber) of 14 September 2023 — Land Rheinland-Pfalz v Deutsche Lufthansa AG, European Commission, Federal Republic of Germany (Appeal — State aid — Aviation sector — Operational aid granted by the Federal Republic of Germany to Frankfurt-Hahn airport — Article 108 TFEU — Decision not to open the formal investigation procedure — Action for annulment — Status as an interested party — Safeguard of procedural rights)

November 6, 2023 0 Comments

CELEX:62023CN0409: Case C-409/23, Arvato Finance: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 4 July 2023 — Arvato Finance BV v MI

November 6, 2023 0 Comments

CELEX:62021CA0821: Case C-821/21, Club La Costa and Others: Judgment of the Court (Seventh Chamber) of 14 September 2023 (request for a preliminary ruling from the Juzgado de Primera Instancia no 2 de Fuengirola — Spain) — NM v Club La Costa (UK) plc, sucursal en España, CLC Resort Management Ltd, Midmark 2 Ltd, CLC Resort Development Ltd, European Resorts & Hotels SL (Reference for a preliminary ruling — Judicial cooperation in civil matters — Jurisdiction and recognition and enforcement of judgments in civil and commercial matters — Regulation (EU) No 1215/2012 — Special jurisdiction — Jurisdiction over consumer contracts — Article 18(1) — Concept of ‘other party to a contract’ — Article 63 — Domicile of a legal person — Regulation (EC) No 593/2008 — Law applicable to contractual obligat

November 6, 2023 0 Comments

CELEX:62023CN0439: Case C-439/23, Consiglio Nazionale delle Ricerche: Request for a preliminary ruling from the Tribunale Civile di Padova (Italy) lodged on 13 July 2023 — KV v Consiglio Nazionale delle Ricerche

November 6, 2023 0 Comments

CELEX:62022CA0393: Case C-393/22, EXTÉRIA: Judgment of the Court (Seventh Chamber) of 14 September 2023 (request for a preliminary ruling from the Nejvyšší soud — Czech Republic) — EXTÉRIA s.r.o. v Spravime, s.r.o. (Reference for a preliminary ruling — Judicial cooperation in civil matters — Jurisdiction and enforcement of judgments in civil and commercial matters — Regulation (EU) No 1215/2012 — Special jurisdiction in matters relating to a contract — Article 7(1)(b) — Concept of contract for the ‘provision of services’ — Termination of a contract to enter into a future contract relating to the future conclusion of a franchise agreement)

November 6, 2023 0 Comments

CELEX:62023CN0579: Case C-579/23 P: Appeal brought on 19 September 2023 by Cunsorziu di i Salamaghji Corsi — Consortium des Charcutiers Corses and Others against the judgment of the General Court (Second Chamber, Extended Composition) delivered on 12 July 2023 in Case T-34/22

November 6, 2023 0 Comments

CELEX:62023CN0476: Case C-476/23, Star Post: Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 25 July 2023 — ‘STAR POST’ EOOD v Komisia za regulirane na saobshteniyata

November 6, 2023 0 Comments

CELEX:62022CA0027: Case C-27/22, Volkswagen Group Italia and Volkswagen Aktiengesellschaft: Judgment of the Court (First Chamber) of 14 September 2023 (request for a preliminary ruling from the Consiglio di Stato — Italy) — Volkswagen Group Italia SpA, Volkswagen Aktiengesellschaft v Autorità Garante della Concorrenza e del Mercato (Reference for a preliminary ruling — Article 50 of the Charter of Fundamental Rights of the European Union — Principle ne bis in idem — Penalty imposed concerning unfair commercial practices — Criminal nature of the penalty — Criminal penalty imposed in a Member State after the adoption of a penalty concerning unfair commercial practices in another Member State but which became final before the latter penalty — Article 52(1) — Limitations to the principle ne bi

November 6, 2023 0 Comments

CELEX:62023TN0590: Case T-590/23: Action brought on 25 September 2023 — De Capitani v Council

November 6, 2023 0 Comments
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