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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:62021CJ0189_SUM: Judgment of the Court (Tenth Chamber) of 5 May 2022.#R. en R. v Minister van Landbouw, Natuur en Voedselkwaliteit.#Reference for a preliminary ruling – Common agricultural policy (CAP) – Regulation (EU) No 1306/2013 – Annex II – Statutory management requirement 10 – Regulation (EU) No 1107/2009 – Article 55, first paragraph and first sentence of second paragraph – Direct support schemes – Common rules – Reduction or exclusion of support received under the CAP in whole or in part – Non-compliance with the cross-compliance rules – Use of a plant protection product which is not or is no longer authorised in the Member State concerned and, in the latter scenario, the use-by date of which has expired.#Case C-189/21.

April 17, 2025 0 Comments

CELEX:62020CJ0430_SUM: Judgment of the Court (Second Chamber) of 12 May 2022.#Christoph Klein v European Commission.#Appeal – Article 265 TFEU – Action for failure to act – Directive 93/42/EEC – Medical devices – Article 8(1) and (2) – Safeguard clause procedure – Notification by a Member State of a decision prohibiting the placing on the market of a medical device – Prolonged lack of reaction on the part of the European Commission – Absence of a decision – Admissibility – Locus standi – Out of time – Request for action to be taken within a reasonable time – Principle of good administration – Obligation to state reasons of the General Court of the European Union.#Case C-430/20 P.

April 17, 2025 0 Comments

CELEX:62020CJ0260_SUM: Judgment of the Court (Second Chamber) of 12 May 2022.#European Commission v Hansol Paper Co. Ltd.#Appeal – Dumping – Implementing Regulation (EU) 2017/763 – Imports of certain lightweight thermal paper originating in the Republic of Korea – Definitive anti-dumping duty – Regulation (EU) 2016/1036 – Articles 6, 16 and 18 – Proof – Information provided other than by responding to an anti-dumping questionnaire – Weighting of sales affecting the dumping calculation – Article 2(1) and (3) – Calculation of the normal value – Hierarchy between the calculation methods – Article 3(2) and (3) – Injury – Calculation of the undercutting margin – Cross-appeal – Article 2(11) – Full degree of dumping – Article 18 – Exemption from responding to an anti-dumping questionnaire – Lack

April 17, 2025 0 Comments

CELEX:62021CJ0218_SUM: Judgment of the Court (Sixth Chamber) of 5 May 2022.#Autoridade Tributária e Aduaneira v DSR – Montagem e Manutenção de Ascensores e Escadas Rolantes SA.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Rates – Temporary provisions for particular labour-intensive services – Point 2 of Annex IV – Renovation and repairing of private dwellings – Application of a reduced rate of VAT to repair and maintenance services for lifts in residential buildings.#Case C-218/21.

April 17, 2025 0 Comments

CELEX:62020CJ0644_SUM: Judgment of the Court (Fourth Chamber) of 12 May 2022.#W. J. v L. J. and J. J.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction, applicable law, recognition and enforcement of decisions in matters relating to maintenance obligations – Determination of the applicable law – Hague Protocol on the Law Applicable to Maintenance Obligations – Article 3 – Habitual residence of the creditor – Point in time when habitual residence is to be determined – Wrongful retention of a child.#Case C-644/20.

April 17, 2025 0 Comments

CELEX:62020CJ0714_SUM: Judgment of the Court (Sixth Chamber) of 12 May 2022.#U.I. Srl v Agenzia delle Dogane e dei monopoli– Ufficio delle dogane di Venezia.#Reference for a preliminary ruling – Customs union – Value added tax (VAT) – Directive 2006/112/EC – Article 201 – Persons liable to pay VAT – Import VAT – Union Customs Code – Regulation (EU) No 952/2013 – Article 77(3) – Joint and several liability of the indirect customs representative and the importing company – Customs duties.#Case C-714/20.

April 17, 2025 0 Comments

CELEX:62020CJ0426_SUM: Judgment of the Court (Sixth Chamber) of 12 May 2022.#GD and ES v Luso Temp - Empresa de Trabalho Temporário SA.#Reference for a preliminary ruling – Social policy – Directive 2008/104/EC – Temporary agency work – Article 5(1) – Principle of equal treatment – Article 3(1)(f) – Concept of ‘basic working and employment conditions of temporary agency workers’ – Compensation payable in respect of days of paid annual leave not taken and the corresponding holiday bonus pay in the event of the termination of the employment relationship.#Case C-426/20.

April 17, 2025 0 Comments

CELEX:62020CJ0505_SUM: Judgment of the Court (Eighth Chamber) of 12 May 2022.#Proceedings brought by RR and JG.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Freezing and confiscation of instrumentalities and proceeds of crime in the European Union – Directive 2014/42/EU – Article 4 – Confiscation – Article 7 – Freezing – Article 8 – Procedural safeguards – Freezing and confiscation of property belonging to a third party to the criminal proceedings – National law not providing a remedy for third parties during the judicial proceedings and not allowing the return of the property until the end of criminal proceedings.#Case C-505/20.

April 17, 2025 0 Comments

CELEX:62020CJ0466_SUM: Judgment of the Court (Fourth Chamber) of 19 May 2022.#HEITEC AG v HEITECH Promotion GmbH and RW.#Reference for a preliminary ruling – Trade marks – Directive 2008/95/EC – Article 9 – Regulation (EC) No 207/2009 – Articles 54, 110 and 111 – Limitation in consequence of acquiescence – Concept of ‘acquiescence’ – Interruption of the period of limitation in consequence of acquiescence – Sending of a warning letter – Date of interruption of the period of limitation in the event of a court action being initiated – Effects of limitation – Application for damages, the provision of information and destruction of goods.#Case C-466/20.

April 17, 2025 0 Comments

CELEX:62021CJ0249_SUM: Judgment of the Court (Eighth Chamber) of 7 April 2022.#Fuhrmann-2-GmbH v B.#Reference for a preliminary ruling – Consumer protection – Directive 2011/83/EU – Article 8(2) – Distance contracts concluded by electronic means – Information requirements for the trader – Activation of a button or a similar function in order to place the order with an obligation to pay – Unambiguous formulation corresponding to the words ‘order with obligation to pay’ – Taking account only of the words on the button or similar function for the purposes of assessing the ‘corresponding’ nature of such a formulation.#Case C-249/21.

April 17, 2025 0 Comments

CELEX:62021CJ0086_SUM: Judgment of the Court (Sixth Chamber) of 28 April 2022.#Gerencia Regional de Salud de Castilla y León v Delia.#Reference for a preliminary ruling – Freedom of movement for workers – Article 45 TFEU – Regulation (EU) No 492/2011 – Article 7(2) – Equal treatment – National system for recognition of career development of healthcare professionals – Professional experience acquired in the health services of another Member State not taken into consideration – Obstacle.#Case C-86/21.

April 17, 2025 0 Comments

CELEX:62021CJ0101_SUM: Judgment of the Court (Seventh Chamber) of 5 May 2022.#HJ v Ministerstvo práce a sociálních věcí.#Reference for a preliminary ruling – Social policy – Directive 2008/94/EC – Protection of employees in the event of their employer’s insolvency – Article 2(2) – Concept of ‘employee’ – Article 12(a) and (c) – Limitations on the responsibility of the guarantee institutions – Person exercising, on the basis of a contract of employment entered into with a trading company, the functions of a management board member and chief executive officer of that company – Concurrent exercise of functions – National case-law refusing that person the benefit of the guarantees laid down by that directive.#Case C-101/21.

April 17, 2025 0 Comments

CELEX:62020CJ0674_SUM: Judgment of the Court (Second Chamber) of 27 April 2022.#Airbnb Ireland UC v Région de Bruxelles-Capitale.#Reference for a preliminary ruling – Internal market – Article 114(2) TFEU – Exclusion of fiscal provisions – Directive 2000/31/EC – Information society services – Electronic commerce – Online property rental platform – Article 1(5)(a) – Exclusion of the field of taxation – Definition – Regional legislation concerning a tax on tourist accommodation establishments – Provision requiring intermediaries to provide, on a written request, certain particulars concerning the operation of those establishments to the tax authority with the aim of identifying persons liable for that tax – Article 56 TFEU – No discrimination – No restriction.#Case C-674/20.

April 17, 2025 0 Comments

CELEX:62020CJ0642_SUM: Judgment of the Court (Fourth Chamber) of 28 April 2022.#Caruter s.r.l. v S.R.R. Messina Provincia S.c.P.A. and Others.#Reference for a preliminary ruling – Directive 2014/24/EU – Public procurement – Article 63 – Reliance by a group of economic operators on the capacities of other entities – Possibility for the contracting authority to require certain critical tasks to be performed by a participant in that group – National legislation requiring that the agent must fulfil the majority of the requirements and provide the majority of the services.#Case C-642/20.

April 17, 2025 0 Comments

CELEX:62024CO0878: Order of the Vice-President of the Court of 9 April 2025.#Alhares for Security Services and Occupational Safety v Mission d'assistance de l'Union européenne pour une gestion intégrée des frontières en Libye (EUBAM Libya).#Appeal – Interim relief – Public supply contracts – Tendering procedure – Negotiated procedure without prior publication of a contract notice – Application for interim measures – Urgency – Criteria for assessment – Concept of serious harm.#Case C-878/24 P(R).

April 17, 2025 0 Comments

CELEX:62020CJ0718_SUM: Judgment of the Court (Ninth Chamber) of 5 May 2022.#Zhejiang Jiuli Hi-Tech Metals Co. Ltd v European Commission.#Appeal – Dumping – Imports of certain seamless pipes and tubes of stainless steel originating in the People’s Republic of China – Imposition of a definitive anti-dumping duty.#Case C-718/20 P.

April 17, 2025 0 Comments

CELEX:62021CJ0160_SUM: Judgment of the Court (Ninth Chamber) of 28 April 2022.#'Nikopolis AD Istrum 2010' and 'Agro – EKO 2013' EOOD v Izpalnitelen direktor na Darzhaven fond 'Zemedelie'.#Reference for a preliminary ruling – Common agricultural policy – Direct support schemes – Regulation (EU) No 1306/2013 – Payments to beneficiaries – Article 75 – Time limit for payments – Compliance – None – Tacit refusal of the application for aid.#Joined Cases C-160/21 and C-217/21.

April 17, 2025 0 Comments

CELEX:62021CJ0089_SUM: Judgment of the Court (Eighth Chamber) of 28 April 2022.#UAB 'Romega' v Valstybinė maisto ir veterinarijos tarnyba.#Reference for a preliminary ruling – Food law – Regulation (EC) No 2073/2005 – Microbiological criteria for foodstuffs – Article 1 – Annex I – Fresh poultry meat – Checks by the competent national authorities for the presence of the salmonella serotypes listed in point 1.28 of Chapter 1 of that annex – Checks for the presence of other pathogenic microorganisms – Regulation (EC) No 178/2002 – Article 14(8) – Discretion of the national authorities – Scope.#Case C-89/21.

April 17, 2025 0 Comments

CELEX:62020CJ0567_SUM: Judgment of the Court (Third Chamber) of 5 May 2022.#A.H. v Zagrebačka banka d.d.#Reference for a preliminary ruling – Consumer protection – Unfair terms – Directive 93/13/EEC – Applicability ratione temporis – Article 10(1) – Loan agreement concluded prior to Member State’s accession to the EU but amended after that date – Article 6 – Reimbursement of benefits improperly obtained by the seller or supplier – National legislation providing for the replacement of unfair terms and reimbursement of the overpayment – Applicability ratione materiae – Article 1(2) – Exclusion of contractual terms which reflect mandatory statutory or regulatory provisions.#Case C-567/20.

April 17, 2025 0 Comments

CELEX:62021CJ0044_SUM: Judgment of the Court (Sixth Chamber) of 28 April 2022.#Phoenix Contact GmbH & Co. KG v HARTING Deutschland GmbH & Co. KG and Harting Electric GmbH & Co. KG.#Reference for a preliminary ruling – Intellectual property – Directive 2004/48/EC – Article 9(1) – European patent – Interim measures – Power of national judicial authorities to issue an interlocutory injunction to prevent an imminent infringement of an intellectual property right – National case-law dismissing applications for interim measures where the validity of the patent in question has not been confirmed, at the very least, by a decision given at first instance in opposition or invalidity proceedings – Obligation to interpret national law in conformity with EU law.#Case C-44/21.

April 17, 2025 0 Comments
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