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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:62021CJ0821: Judgment of the Court (Seventh Chamber) of 14 September 2023.#NM v CLC Resort Management LTD and Others.#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 obligations – Choice of applicable law – Article 3 – Freedom of choice – Article 6 – Consumer contracts – Limits – Contract concluded with a consumer concerning timeshare rights in tourist accommodation by a means of a points scheme.#Case C-821/21.

September 14, 2023 0 Comments

CELEX:62022CJ0246: Judgment of the Court (Seventh Chamber) of 14 September 2023.#Staatsanwaltschaft Köln and Bundesamt für Güterverkehr v BW.#Reference for a preliminary ruling – Transport operations – Combined transport of goods between Member States – Directive 92/106/EEC – International carriage of goods by road – Regulation (EC) No 1072/2009 – Transport of empty containers before loading or after unloading of goods in the context of combined transport – Non-applicability of the provisions relating to cabotage operations.#Case C-246/22.

September 14, 2023 0 Comments

CELEX:62022CJ0027: Judgment of the Court (First Chamber) of 14 September 2023.#Volkswagen Group Italia S.p.A. and 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 bis in idem – Conditions – Coordination of proceedings and penalties.#Case C-27/22.

September 14, 2023 0 Comments

CELEX:62022CJ0055: Judgment of the Court (Sixth Chamber) of 14 September 2023.#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.#Case C-55/22.

September 14, 2023 0 Comments

CELEX:62021CJ0820: Judgment of the Court (Fourth Chamber) of 14 September 2023.#„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.#Case C-820/21.

September 14, 2023 0 Comments

CELEX:62021CJ0466: Judgment of the Court (Fourth Chamber) of 14 September 2023.#Land Rheinland-Pfalz v European Commission.#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.#Case C-466/21 P.

September 14, 2023 0 Comments

CELEX:62021CJ0632: Judgment of the Court (Seventh Chamber) of 14 September 2023.#JF and NS v Diamond Resorts Europe Limited (Sucursal en España) and Others.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EC) No 593/2008 – Law applicable to contractual obligations – Scope – Timeshare contracts – Legal proceedings seeking a declaration that those contracts are void – United Kingdom nationals – Choice of applicable law – Article 3 – Freedom of choice – Article 4(1)(b) and (c) – Applicable law in the absence of a choice made by the parties – Article 6 – Consumer contracts – Limits.#Case C-632/21.

September 14, 2023 0 Comments

CELEX:62021TJ0349: Judgment of the General Court (Third Chamber) of 13 September 2023.#Federal Republic of Germany v European Commission.#Case T-349/21.

September 14, 2023 0 Comments

CELEX:62021TJ0523: Judgment of the General Court (Fifth Chamber) of 13 September 2023.#Alexander Evgenevich Shatrov v Council of the European Union.#Cases T-523/21 and T-216/22.

September 14, 2023 0 Comments

CELEX:62022TJ0057: Judgment of the General Court (Tenth Chamber) of 13 September 2023.#Hungary v European Commission.#Case T-57/22.

September 14, 2023 0 Comments

CELEX:62022TJ0086: Judgment of the General Court (Third Chamber) of 13 September 2023.#Associazione "Terra Mia Amici No Tap" v European Investment Bank.#Case T-86/22.

September 14, 2023 0 Comments

CELEX:62022TJ0137: Judgment of the General Court (Third Chamber) of 13 September 2023.#Kingdom of the Netherlands v European Commission.#Case T-137/22.

September 14, 2023 0 Comments

CELEX:62022TJ0163: Judgment of the General Court (Second Chamber) of 13 September 2023.#Transformers Manufacturing Company Pty Ltd v European Union Intellectual Property Office.#Case T-163/22.

September 14, 2023 0 Comments

CELEX:62022TJ0324: Judgment of the General Court (Second Chamber) of 13 September 2023.#Ecoalf Recycled Fabrics, SL v European Union Intellectual Property Office.#Case T-324/22.

September 14, 2023 0 Comments

CELEX:62022TJ0488: Judgment of the General Court (Second Chamber) of 13 September 2023.#Kaufdas.online sp. z o.o. v European Union Intellectual Property Office.#Case T-488/22.

September 14, 2023 0 Comments

CELEX:62022TJ0549: Judgment of the General Court (Second Chamber) of 13 September 2023.#Prolactal GmbH v European Union Intellectual Property Office.#Case T-549/22.

September 14, 2023 0 Comments

CELEX:62022TJ0328: Judgment of the General Court (First Chamber) of 13 September 2023.#Korres AE - Fysika Proionta v European Union Intellectual Property Office.#Case T-328/22.

September 14, 2023 0 Comments

CELEX:62022TJ0552: Judgment of the General Court (Sixth Chamber) of 13 September 2023.#mataharispaclub s. r. o. v European Union Intellectual Property Office.#Case T-552/22.

September 14, 2023 0 Comments

CELEX:62022TJ0473: Judgment of the General Court (Sixth Chamber) of 13 September 2023.#Gürok Turizm ve Madencilik Anonim Sirketi v European Union Intellectual Property Office.#Case T-473/22.

September 14, 2023 0 Comments

CELEX:62022TJ0167: Judgment of the General Court (Second Chamber) of 13 September 2023.#Transformers Manufacturing Company Pty Ltd v European Union Intellectual Property Office.#Case T-167/22.

September 14, 2023 0 Comments
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