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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:32021R0697R(02)

The corrigendum does not concern the English version.
October 6, 2023 0 Comments

CELEX:62023CO0032:           Ordonnance de la Cour (sixième chambre) du 28 septembre 2023.#QI contre Commission européenne.#Pourvoi – Article 181 du règlement de procédure de la Cour – Fonction publique – Fonctionnaires – Notation – Rapports d’évaluation – Erreur manifeste d’appréciation – Recours en annulation – Respect des règles d’objectivité et d’impartialité – Erreurs de droit – Dénaturations des éléments de preuve – Pourvoi en partie manifestement irrecevable et en partie manifestement non fondé.#Affaire C-32/23 P.

This document does not exist in English.
October 5, 2023 0 Comments

CELEX:62023CO0276:           Ordonnance de la Cour (chambre d'admission des pourvois) du 28 septembre 2023.#Romedor Pharma SRL contre Office de l’Union européenne pour la propriété intellectuelle (EUIPO).#Pourvoi – Marque de l’Union européenne – Admission des pourvois – Article 170 ter du règlement de procédure de la Cour – Demande ne démontrant pas l’importance d’une question pour l’unité, la cohérence ou le développement du droit de l’Union – Non‑admission du pourvoi.#Affaire C-276/23 P.

This document does not exist in English.
October 5, 2023 0 Comments

CELEX:62023CO0275:           Ordonnance de la Cour (chambre d'admission des pourvois) du 28 septembre 2023.#Romedor Pharma SRL contre Office de l’Union européenne pour la propriété intellectuelle (EUIPO).#Pourvoi – Marque de l’Union européenne – Admission des pourvois – Article 170 ter du règlement de procédure de la Cour – Demande ne démontrant pas l’importance d’une question pour l’unité, la cohérence ou le développement du droit de l’Union – Non‑admission du pourvoi.#Affaire C-275/23 P.

This document does not exist in English.
October 5, 2023 0 Comments

CELEX:62023CO0274:           Ordonnance de la Cour (chambre d'admission des pourvois) du 28 septembre 2023.#Romedor Pharma SRL contre Office de l’Union européenne pour la propriété intellectuelle (EUIPO).#Pourvoi – Marque de l’Union européenne – Admission des pourvois – Article 170 ter du règlement de procédure de la Cour – Demande ne démontrant pas l’importance d’une question pour l’unité, la cohérence ou le développement du droit de l’Union – Non‑admission du pourvoi.#Affaire C-274/23 P.

This document does not exist in English.
October 5, 2023 0 Comments

CELEX:62022CJ0279:           Arrêt de la Cour (sixième chambre) du 5 octobre 2023.#CH contre Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Renvoi préjudiciel – Directive 2013/34/UE – États financiers annuels, états financiers consolidés et rapports y afférents de certaines formes d’entreprises – Champ d’application – Fonds d’une société utilisés par un employé de cette dernière – Détermination de la base imposable des revenus de cet employé incluant ces fonds.#Affaire C-279/22.

This document does not exist in English.
October 5, 2023 0 Comments

CELEX:62022CC0298: Opinion of Advocate General Rantos delivered on 5 October 2023.###

October 5, 2023 0 Comments

CELEX:62021CC0283: Opinion of Advocate General Emiliou delivered on 5 October 2023.###

October 5, 2023 0 Comments

CELEX:62022CC0661:           Conclusions de l'avocat général M. M. Campos Sánchez-Bordona, présentées le 5 octobre 2023.###

This document does not exist in English.
October 5, 2023 0 Comments

CELEX:62022CC0390: Opinion of Advocate General Rantos delivered on 5 October 2023.###

October 5, 2023 0 Comments

CELEX:62022CC0054: Opinion of Advocate General Emiliou delivered on 5 October 2023.###

October 5, 2023 0 Comments

CELEX:62023CO0564: Order of the Vice-President of the Court of 28 September 2023.#Council of the European Union v Nikita Dmitrievich Mazepin.#Appeal – Interim relief – Restrictive measures taken having regard to the situation in Ukraine – Freezing of funds and economic resources – Maintenance of the name of a natural person on the list of persons, entities and bodies subject to those measures – Suspension of the process of ‘re-listing’ that person – Publication of a note in the Official Journal of the European Union – Obligation to take measures on visas granted by Member States – Measures which may be adopted by the judge hearing the application for interim measures.#Cases C-564/23 P(R) and C-564/23 P(R)-R.

October 5, 2023 0 Comments

CELEX:62022CJ0496: Judgment of the Court (Seventh Chamber) of 5 October 2023.#EI v S.C. Brink’s Cash Solutions S.R.L.#Reference for a preliminary ruling – Social policy – Approximation of the laws of the Member States relating to collective redundancies – Directive 98/59/EC – The first subparagraph of Article 1(1)(b) and Article 6 – Procedure for informing and consulting workers in the event of projected collective redundancies – No workers’ representatives appointed – National legislation allowing an employer not to inform and consult the workers concerned individually.#Case C-496/22.

October 5, 2023 0 Comments

CELEX:62022CJ0355: Judgment of the Court (Sixth Chamber) of 5 October 2023.#BV Osteopathie Van Hauwermeiren v Belgische Staat.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Maintenance of the effects of national legislation incompatible with EU law.#Case C-355/22.

October 5, 2023 0 Comments

CELEX:62022CJ0219: Judgment of the Court (Fourth Chamber) of 5 October 2023.#Rayonna prokuratura Burgas, TO Nesebar v QS.#Reference for a preliminary ruling – Area of freedom, security and justice – Judicial cooperation in criminal matters – Framework Decision 2008/675/JHA – Taking account of convictions in the Member States in the course of new criminal proceedings – Article 1(1) – Scope – Article 3(1), (3) and (4) – Obligation to recognise the effects of previous convictions handed down in other Member States as equivalent to those attached to national convictions – Conditions – Imposition of a custodial sentence accompanied by a probationary suspension – New offence committed during the period of suspension – Revocation of suspension and effective execution of the custodial sentence – I

October 5, 2023 0 Comments

CELEX:62022CJ0294: Judgment of the Court (Fourth Chamber) of 5 October 2023.#Office français de protection des réfugiés et apatrides, OFPRA v SW.#Reference for a preliminary ruling – Common policy on asylum and subsidiary protection – Directive 2011/95/EU – Article 12 – Exclusion from being a refugee – Person registered with the United Nations Relief and Works Agency for Palestine Refugees in the Near East (UNRWA) – Conditions for that person to be entitled ipso facto to the benefits of Directive 2011/95 – Cessation of UNRWA protection or assistance – Failure to provide medical care – Conditions.#Case C-294/22.

October 5, 2023 0 Comments

CELEX:62022CO0230_INF: Order of the Court (Sixth Chamber) of 6 September 2023.#Criminal proceedings against SC Vlad Magic SRL, en liquidation and Others.#Request for a preliminary ruling from the Judecătoria Lehliu-Gară.#Case C-230/22.

October 5, 2023 0 Comments

CELEX:62022CJ0384_INF: Judgment of the Court (Tenth Chamber) of 7 September 2023.#European Commission v Kingdom of Spain.#Case C-384/22.

October 5, 2023 0 Comments

CELEX:62022CJ0296: Judgment of the Court (Eighth Chamber) of 5 October 2023.#A.T.U. Auto-Teile-Unger GmbH & Co. KG and Carglass GmbH v FCA Italy SpA.#Reference for a preliminary ruling – Regulation (EU) 2018/858 – Approval and market surveillance for vehicle repair and maintenance information services of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles – Article 61(1) and (4) – Point 2.9 of Annex X – Motor vehicle on-board diagnostic (OBD) information – Unrestricted, standardised and non-discriminatory access – Manufacturers’ obligations – Rights of independent operators.#Case C-296/22.

October 5, 2023 0 Comments

CELEX:62023CO0096_INF: Order of the Court (Eighth Chamber) of 6 September 2023.#TL v European Commission.#Appeal – Civil service – Members of the temporary staff – Appraisal report for 2019 – Action for annulment and for damages – Distortion of the evidence – Error of law as to the obligation to state reasons and the legal value of documents internal to the European Commission – Manifest error of assessment in relation to alleged psychological harassment – Article 181 of the Rules of Procedure of the Court of Justice – Appeal manifestly unfounded.#Case C-96/23 P.

October 5, 2023 0 Comments
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