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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:62021CJ0520: Judgment of the Court (Fourth Chamber) of 15 June 2023.#Arkadiusz Szcześniak v Bank M. SA.#Reference for a preliminary ruling – Unfair terms in consumer contracts – Directive 93/13/EEC – Article 6(1) and Article 7(1) – Mortgage loan indexed to a foreign currency – Conversion clauses – Determination of the exchange rate between that foreign currency and the national currency – Effects of a finding that a clause is unfair – Effects of the annulment of a contract in its entirety – Possibility of asserting claims that go beyond the reimbursement of the amounts agreed in the contract and the payment of default interest – Damage incurred by the consumer – Unavailability of the amount of the monthly instalments paid to the bank – Damage incurred by the bank – Unavailability of

June 15, 2023 0 Comments

CELEX:62022CJ0292: Judgment of the Court (Tenth Chamber) of 15 June 2023.#Teritorialna direktsia Mitnitsa Varna v „NOVA TARGOVSKA KOMPANIA 2004“ AD.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Classification of goods – Combined Nomenclature – Headings 1511 and 1517 – Refined palm oil, bleached and deodorised – No method laid down for analysing the consistency of a product.#Case C-292/22.

June 15, 2023 0 Comments

CELEX:62021CJ0501: Judgment of the Court (Eighth Chamber) of 15 June 2023.#Harry Shindler and Others v Council of the European Union.#Appeal – Action for annulment – Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community – Decision (EU) 2020/135 – Nationals of the United Kingdom of Great Britain and Northern Ireland – Consequences of that agreement on the status of citizen of the European Union and the rights attaching to that status for those nationals – Fourth paragraph of Article 263 TFEU – Locus standi – Conditions – Interest in bringing proceedings.#Case C-501/21 P.

June 15, 2023 0 Comments

CELEX:62022CJ0287: Judgment of the Court (Ninth Chamber) of 15 June 2023.#YQ and RJ v Getin Noble Bank S.A.#Reference for a preliminary ruling – Consumer protection – Unfair terms in consumer contracts – Directive 93/13/EEC – Mortgage loan indexed to a foreign currency – Article 6(1) – Article 7(1) – Application for interim measures – Suspension of performance of the loan agreement – Ensuring full effectiveness of the restitutory effect.#Case C-287/22.

June 15, 2023 0 Comments

CELEX:62022CJ0132: Judgment of the Court (Sixth Chamber) of 15 June 2023.#BM and NP v Ministero dell'Istruzione, dell'Università e della Ricerca - MIUR.#Reference for a preliminary ruling – Freedom of movement for workers – Article 45 TFEU – Regulation (EU) No 492/2011 – Article 3(1) – Obstacle – Equal treatment – Procedure for compiling lists for awarding posts in certain national public institutions – Requirement for admission linked to prior professional experience gained at those institutions – National legislation not allowing professional experience gained in other Member States to be taken into account – Whether justified – Objective of combating job insecurity.#Case C-132/22.

June 15, 2023 0 Comments

CELEX:62021CJ0721: Judgment of the Court (Second Chamber) of 15 June 2023.#Eco Advocacy CLG v An Bord Pleanala.#Reference for a preliminary ruling – Environment – Directive 92/43/EEC – Conservation of natural habitats and of wild fauna and flora – Special areas of conservation – Article 6(3) – Screening of a plan or project with a view to determining whether or not it is necessary to carry out an appropriate assessment of the implications of that plan or project for a special area of conservation – Statement of reasons – Measures that may be taken into account – Project for the construction of a dwelling – Procedural autonomy – Principles of equivalence and effectiveness – Procedural rules according to which the subject matter of the dispute is determined by the pleas in law put forward at

June 15, 2023 0 Comments

CELEX:62022CJ0411: Judgment of the Court (Seventh Chamber) of 15 June 2023.#Thermalhotel Fontana Hotelbetriebsgesellschaft m.b.H. v Bezirkshauptmannschaft Südoststeiermark.#Reference for a preliminary ruling – Social security – Regulation (EC) No 883/2004 – Article 3(1)(a) – Concept of ‘sickness benefits’ – Scope – Freedom of movement for workers – Article 45 TFEU – Regulation (EC) No 492/2011 – Article 7(2) – Social advantages – Difference in treatment – Justifications – COVID-19 – Isolation of employees ordered by the national health authority – Compensation of those employees by the employer – Reimbursement of the employer by the competent authority – Exclusion of frontier workers required to isolate under a measure taken by the authority of their State of residence.#Case C-411/22.

June 15, 2023 0 Comments

CELEX:62022TJ0168_INF: Judgment of the General Court (Third Chamber) of 3 May 2023.#Foundation for the Protection of the Traditional Cheese of Cyprus named Halloumi v European Union Intellectual Property Office.#Case T-168/22.

June 15, 2023 0 Comments

CELEX:62022TJ0060_INF: Judgment of the General Court (Sixth Chamber) of 3 May 2023.#Chambre de commerce et d'industrie territoriale de la Marne en Champagne v European Union Intellectual Property Office.#Case T-60/22.

June 15, 2023 0 Comments

CELEX:62021TJ0249_INF: Judgment of the General Court (Fifth Chamber) of 3 May 2023.#SN v European Parliament.#Case T-249/21.

June 15, 2023 0 Comments

CELEX:62022TJ0052_INF: Judgment of the General Court (Sixth Chamber) of 3 May 2023.#Chambre de commerce et d'industrie territoriale de la Marne en Champagne v European Union Intellectual Property Office.#Case T-52/22.

June 15, 2023 0 Comments

CELEX:62021CJ0499: Judgment of the Court (Eighth Chamber) of 15 June 2023.#Joshua David Silver and Others v Council of the European Union.#Appeal – Action for annulment – Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community – Decision (EU) 2020/135 – Nationals of the United Kingdom of Great Britain and Northern Ireland – Consequences of that agreement on the status of citizen of the European Union and the rights attaching to that status for those nationals – Fourth paragraph of Article 263 TFEU – Locus standi – Conditions – Interest in bringing proceedings.#Case C-499/21 P.

June 15, 2023 0 Comments

CELEX:62021TJ0102_INF: Judgment of the General Court (Sixth Chamber) of 10 May 2023.#Bastion Holding BV and Others v European Commission.#Case T-102/21.

June 15, 2023 0 Comments

CELEX:62022TJ0656_INF: Judgment of the General Court (First Chamber) of 17 May 2023.#moderne Stadt Gesellschaft zur Förderung des Städtebaues und der Gemeindeentwicklung mbH v European Union Intellectual Property Office.#Case T-656/22.

June 15, 2023 0 Comments

CELEX:62022TJ0657_INF: Judgment of the General Court (First Chamber) of 17 May 2023.#moderne Stadt Gesellschaft zur Förderung des Städtebaues und der Gemeindeentwicklung mbH v European Union Intellectual Property Office.#Case T-657/22.

June 15, 2023 0 Comments

CELEX:62022TJ0459_INF: Judgment of the General Court (Eighth Chamber) of 3 May 2023.#Laboratorios Ern, SA v European Union Intellectual Property Office.#Case T-459/22.

June 15, 2023 0 Comments

CELEX:62021CJ0502:           Arrêt de la Cour (huitième chambre) du 15 juin 2023.#David Price contre Conseil de l'Union européenne.#Pourvoi – Recours en annulation – Accord sur le retrait du Royaume‑Uni de Grande-Bretagne et d’Irlande du Nord de l’Union européenne et de la Communauté européenne de l’énergie atomique – Décision (UE) 2020/135 – Ressortissants du Royaume-Uni de Grande‑Bretagne et d’Irlande du Nord – Conséquences de cet accord sur le statut de citoyen de l’Union européenne et des droits attachés à ce statut pour ces ressortissants – Article 263, quatrième alinéa, TFUE – Qualité pour agir – Conditions – Intérêt à agir.#Affaire C-502/21 P.

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June 15, 2023 0 Comments

VSRS Sklep X Ips 17/2022

Ugovore, ki se nanašajo na pravilno uporabo materialnega prava je dopustno uveljavljati v upravnem sporu, tudi če niso le-ti bili predhodno uveljavljeni v upravnem postopku.
June 15, 2023 0 Comments

VSRS Sodba in sklep VIII Ips 11/2023

Četudi 7. točka 9. člena pogodbe o zaposlitvi napotuje na splošno zakonsko ureditev prenehanja delovnega razmerja, to ne pomeni, da jo je možno uporabiti mimo pogodbenega dogovora iz 1. točke 9. člena pogodbe o zaposlitvi. Ravno to pogodbeno določilo je odraz posebne ureditve, ki jo za poslovodne osebe dopušča zakon in ki si jo je tožnik izgovoril ob sklenitvi pogodbe o zaposlitvi - da mu po odpoklicu s funkcije generalnega direktorja pred iztekom mandata delovno razmerje za določen čas ne preneha in se ga do 31. 3. 2023 razporedi na drugo delovno mesto, ki ustreza stopnji njegove strokovne izobrazbe za določeno vrsto poklica, znanju in zmožnostim in za to delovno mesto sklene pogodbo o zaposlitvi za določen čas do 31. 3. 2023. Navedeno toženkino zavezo tožnik utemeljeno prikazuje kot poseben pogodbeni pogoj, ki mora biti izpolnjen, preden lahko pridejo v poštev tudi drugi zakonsko določeni načini prenehanja pogodbe o zaposlitvi. Toženka sporne zaveze...
June 15, 2023 0 Comments

UPRS Sklep I U 886/2020-30

Začasni sklep o zavarovanju velja določen čas, v tožnikovem primeru je veljal do plačila davčne obveznosti, kot je bila ugotovljena z odločbo z dne 20. 12. 2019, kar jasno izhaja tudi iz 5. točke izreka izpodbijanega sklepa. Ker so bile, po ugotovljenem zgoraj, zavarovane davčne obveznosti v celoti izpolnjene, je izpodbijani sklep prenehal veljati, s tem pa so tudi prenehali njegovi pravni učinki na tožnikov pravni položaj.
June 15, 2023 0 Comments
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