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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:62021CA0628: Case C-628/21, Castorama Polska and Knor: Judgment of the Court (Fifth Chamber) of 27 April 2023 (request for a preliminary ruling from the Sąd Okręgowy w Warszawie — Poland) — TB (Reference for a preliminary ruling — Intellectual property — Directive 2004/48/EC — Measures, procedures and remedies necessary to ensure the enforcement of intellectual property rights — Right of information — Locus standi — Need to establish the existence of an intellectual property right in advance)

June 19, 2023 0 Comments

CELEX:62021CA0549: Case C-549/21 P: Judgment of the Court (Third Chamber) of 27 April 2023 — Fondazione Cassa di Risparmio di Pesaro, Montani Antaldi Srl, Fondazione Cassa di Risparmio di Fano, Fondazione Cassa di Risparmio di Jesi and Fondazione Cassa di Risparmio della Provincia di Macerata v European Commission (Appeal — Article 268 TFEU — Article 340, second paragraph, TFEU — Action for damages — Economic and monetary policy — Articles 107 and 108 TFEU — Fondo Interbancario di Tutela dei Depositi — Planned intervention — Rescue of Banca delle Marche — Letters from the European Commission — Classification as ‘State aid’ not excluded — Request for the national authorities to notify the Commission of the plan for intervention — No sufficiently serious breach of EU law)

June 19, 2023 0 Comments

CELEX:62021CA0537: Case C-537/21 P: Judgment of the Court (Eighth Chamber) of 27 April 2023 — PL v European Commission (Appeal — Civil service — Officials — Appraisal report — 2017 appraisal period — Errors of law — Distortion of the facts and evidence — Failure to state reasons)

June 19, 2023 0 Comments

CELEX:62021CA0529: Joined Cases C-529/21 to C-536/21 and C-732/21 to C-738/21, Glavna direktsia ‘Pozharna bezopasnost i zashtita na naselenieto’ (Night work) and Others: Judgment of the Court (Sixth Chamber) of 4 May 2023 (requests for a preliminary ruling from the Rayonen sad — Kula — Bulgaria) — OP (C-529/21), MN (C-530/21), KL (C-531/21), IJ (C-532/21), GH (C-533/21), EF (C-534/21), CD (C-535/21), AB (C-536/21), AB (C-732/21), BC (C-733/21), CD (C-734/21), DE (C-735/21), EF (C-736/21), FG (C-737/21), GH (C-738/21) v Glavna direktsia ‘Pozharna bezopasnost i zashtita na naselenieto’ kam Ministerstvo na vatreshnite raboti (Reference for a preliminary ruling — Social policy — Organisation of working time — Directive 2003/88/EC — Article 1(3) — Scope — Article 8 — Article 12 — Health and saf

June 19, 2023 0 Comments

CELEX:62021CA0528: Case C-528/21, M.D. (Ban on Entering Hungary): Judgment of the Court (Fourth Chamber) of 27 April 2023 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — M.D. v Országos Idegenrendészeti Főigazgatóság Budapesti és Pest Megyei Regionális Igazgatósága (Reference for a preliminary ruling — Immigration policy — Article 20 TFEU — Genuine enjoyment of the substance of the rights which flow from the status of EU citizenship — Article 47 of the Charter of Fundamental Rights of the European Union — Directive 2008/115/EC — Common standards and procedures in Member States for returning illegally staying third-country nationals — Articles 5, 11 and 13 — Direct effect — Right to an effective judicial remedy — Decision banning entry and stay adopted in respec

June 19, 2023 0 Comments

CELEX:62021CA0516: Case C-516/21, Finanzamt X (Permanently installed equipment and machinery): Judgment of the Court (Fourth Chamber) of 4 May 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt X v Y (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 135(2), first subparagraph, point (c) — Exceptions to the exemption provided for in Article 135(1)(l) — Letting of permanently installed equipment and machinery in the context of the leasing of an agricultural building)

June 19, 2023 0 Comments

CELEX:62021CA0492: Case C-492/21 P: Judgment of the Court (Ninth Chamber) of 27 April 2023 — Casa Regina Apostolorum della Pia Società delle Figlie di San Paolo v European Commission (Appeal — State aid — Healthcare services — Direct grants to public hospitals in the Lazio Region (Italy) — Decision finding that there is no State aid — Articles 106 and 107 TFEU — Concepts of ‘undertaking’ and ‘economic activity’)

June 19, 2023 0 Comments

CELEX:62021CA0487: Case C-487/21, Österreichische Datenschutzbehörde and CRIF: Judgment of the Court (First Chamber) of 4 May 2023 (request for a preliminary ruling from the Bundesverwaltungsgericht — Austria) — F.F. v Österreichische Datenschutzbehörde (Reference for a preliminary ruling — Protection of personal data — Regulation (EU) 2016/679 — Data subject’s right of access to his or her data undergoing processing — Article 15(3) — Provision of a copy of the data — Concept of ‘copy’ — Concept of ‘information’)

June 19, 2023 0 Comments

CELEX:62021CA0389: Case C-389/21 P: Judgment of the Court (First Chamber) of 4 May 2023 — European Central Bank v Crédit lyonnais (Appeal — Economic and monetary policy — Prudential supervision of credit institutions — Regulation (EU) No 575/2013 — Calculation of the leverage ratio — Exposure measure — Article 429(14) — Exclusion of exposures meeting certain conditions — Partial refusal of authorisation — Discretion of the European Central Bank (ECB) — Action for annulment — Manifest error of assessment — Judicial review)

June 19, 2023 0 Comments

CELEX:62021CA0352: Case C-352/21, A1 and A2 (Insurance of a pleasure craft): Judgment of the Court (Sixth Chamber) of 27 April 2023 (request for a preliminary ruling from the Østre Landsret — Denmark) — A1, A2 v I (Reference for a preliminary ruling — Judicial cooperation in civil matters — Regulation (EU) No 1215/2012 — Rules of jurisdiction in matters relating to insurance — Article 15(5) — Possibility of departing from those jurisdictional rules by agreement — Article 16(5) — Directive 2009/138/EC — Article 13(27) — Concept of ‘large risks’ — Hull insurance contract — Jurisdiction clause between the insurer and the insured — Enforceability of that clause against the insured — Pleasure craft not used for commercial purposes)

June 19, 2023 0 Comments

CELEX:62021CA0300: Case C-300/21, Österreichische Post (Non-material damage resulting from unlawful processing of data): Judgment of the Court (Third Chamber) of 4 May 2023 (request for a preliminary ruling from the Oberster Gerichtshof — Austria) — UI v Österreichische Post AG (Reference for a preliminary ruling — Protection of natural persons with regard to the processing of personal data — Regulation (EU) 2016/679 — Article 82(1) — Right to compensation for damage caused by data processing that infringes that regulation — Conditions governing the right to compensation — Mere infringement of that regulation not sufficient — Need for damage caused by that infringement — Compensation for non-material damage resulting from such processing — Incompatibility of a national rule making compensa

June 19, 2023 0 Comments

CELEX:62021CA0200: Case C-200/21, BRD Groupe Societé Générale and Next Capital Solutions: Judgment of the Court (Ninth Chamber) of 4 May 2023 (request for a preliminary ruling from the Tribunalul Bucureşti — Romania) — TU, SU v BRD Groupe Société Générale SA, Next Capital Solutions Ltd (Reference for a preliminary ruling — Consumer protection — Directive 93/13/EEC — Unfair terms in consumer contracts — Enforcement proceedings in respect of a loan agreement constituting an enforceable instrument — Objection to the enforcement — Review of unfair terms — Principle of effectiveness — National legislation not permitting the court hearing the enforcement proceedings to review the possible unfairness of a clause beyond the time limit imposed on a consumer for lodging an objection — Existence of a

June 19, 2023 0 Comments

CELEX:62021CA0097: Case C-97/21, MV — 98: Judgment of the Court (First Chamber) of 4 May 2023 (request for a preliminary ruling from the Administrativen sad — Blagoevgrad — Bulgaria) — MV — 98 v Nachalnik na otdel ‘Operativni deynosti’ — Sofia v Glavna direktsia ‘Fiskalen kontrol’ pri Tsentralno upravlenie na Natsionalna agentsia za prihodite (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 273 — Failure to issue a fiscal cash register receipt — Charter of Fundamental Rights of the European Union — Article 50 — Principle ne bis in idem — Cumulation of administrative penalties of a criminal nature for the same act — Article 49(3) — Proportionality of penalties — Article 47 — Right to an effective remedy — Scope of judicial review relating to the

June 19, 2023 0 Comments

CELEX:62021CA0040: Case C-40/21, Agenția Națională de Integritate: Judgment of the Court (First Chamber) of 4 May 2023 (request for a preliminary ruling from the Curtea de Apel Timişoara — Romania) — T.A.C. v Agenția Națională de Integritate (ANI) (Reference for a preliminary ruling — Decision 2006/928/EC — Mechanism for cooperation and verification of progress in Romania to address specific benchmarks in the areas of judicial reform and the fight against corruption — Charter of Fundamental Rights of the European Union — Article 15(1) — Article 47 — Article 49(3) — Elective public office — Conflict of interests — National legislation prohibiting the holding of elective public office for a predetermined period — Penalty additional to the termination of the term of office — Principle of prop

June 19, 2023 0 Comments

CELEX:62020CA0537: Case C-537/20, L Fund: Judgment of the Court (First Chamber) of 27 April 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — L Fund v Finanzamt D (Reference for a preliminary ruling — Article 63 TFEU — Free movement of capital — Corporate income tax — Taxation of income from immovable property situated within the territory of a Member State — Difference in treatment between resident funds and non-resident funds — Exemption for resident funds only — Comparability of situations — Taking into account of the tax system of investors — None — Justification — Need to preserve the coherence of the national tax system — Need to preserve a balanced distribution of the power of taxation between Member States — None)

June 19, 2023 0 Comments

CELEX:62023TN0229: Case T-229/23: Action brought on 2 May 2023 — Bonami.CZ v EUIPO — Roval Print (bonami)

June 19, 2023 0 Comments

CELEX:62023TN0225: Case T-225/23: Action brought on 2 May 2023 — Debonair Trading Internacional v EUIPO — Lea Nature Services (LEA NATURE SO’BIO ETIC)

June 19, 2023 0 Comments

CELEX:62023TN0219: Case T-219/23: Action brought on 26 April 2023 — Bategu Gummitechnologie v Commission

June 19, 2023 0 Comments

CELEX:62023TN0213: Case T-213/23: Action brought on 24 April 2023 — EFFAS v EUIPO — CFA Institute (CEFA Certified European Financial Analyst)

June 19, 2023 0 Comments

CELEX:62023TN0210: Case T-210/23: Action brought on 23 April 2023 — Azienda Agricola F.lli Buccalletti v EUIPO — Sunservice (Poles for supporting plants)

June 19, 2023 0 Comments
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