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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:62022CB0495: Case C-495/22, Ministero della Giustizia (Competition for notarial posts): Order of the Court (Sixth Chamber) of 27 April 2023 (request for a preliminary ruling from the Consiglio di Stato — Italy) — Ministero della Giustizia v SP (Reference for a preliminary ruling — Articles 53 and 99 of the Rules of Procedure of the Court of Justice — Article 267 TFEU — Scope of the obligation on national courts or tribunals of last instance to make a reference for a preliminary ruling — Exceptions to that obligation — Criteria — Situations in which the correct interpretation of EU law is so obvious as to leave no scope for any reasonable doubt — Condition related to the national court or tribunal of last instance being convinced that the matter would be equally obvious to the other c

June 26, 2023 0 Comments

CELEX:62022CB0482: Case C-482/22, Associazione Raggio Verde: Order of the Court (Sixth Chamber) of 27 April 2023 (request for a preliminary ruling from the Consiglio di Stato — Italy) — GO and Others v Regione Lazio (Reference for a preliminary ruling — Articles 53 and 99 of the Rules of Procedure of the Court — Article 267 TFEU — Scope of the obligation on national courts or tribunals of last instance to make a reference for a preliminary ruling — Exceptions to that obligation — Criteria — Situations in which the correct interpretation of EU law is so obvious as to leave no scope for any reasonable doubt — Condition related to the national court or tribunal of last instance being convinced that the matter would be equally obvious to the other courts or tribunals of last instance of the Me

June 26, 2023 0 Comments

CELEX:62022CA0407: Joined Cases C-407/22 and C-408/22, Manitou BF and Others: Judgment of the Court (First Chamber) of 11 May 2023 (requests for a preliminary ruling from the Conseil d’État — France) — Ministre de l’Économie, des Finances et de la Relance v Manitou BF SA (C-407/22), Bricolage Investissement France SA (C-408/22) (References for a preliminary ruling — Taxation — Article 49 TFEU — Freedom of establishment — Corporation tax — Group taxation (French ‘intégration fiscale’) — Tax exemption for dividends paid by subsidiaries belonging to the tax-integrated group — Resident parent company — Capital links with resident and non-resident companies without forming a tax-integrated group — Tax exemption of dividends paid by non-resident subsidiaries — Non-deductible costs and expenses r

June 26, 2023 0 Comments

CELEX:62022CA0156: Joined Cases C-156/22 to C-158/22, TAP Portugal (Death of the co-pilot) and Others: Judgment of the Court (Third Chamber) of 11 May 2023 (requests for a preliminary ruling from the Landgericht Stuttgart — Germany) — TAP Portugal v flightright GmbH (C-156/22), Myflyright GmbH (C-157/22 and C-158/22) (References for a preliminary ruling — Air transport — Regulation (EC) No 261/2004 — Compensation to air passengers in the event of cancellation of flights — Article 5(3) — Exemption from the obligation to pay compensation — Concept of ‘extraordinary circumstances’ — Unexpected absence, due to illness or death, of a crew member whose presence is essential to the operation of the flight)

June 26, 2023 0 Comments

CELEX:62022CA0155: Case C-155/22, Bezirkshauptmannschaft Lilienfeld: Judgment of the Court (Second Chamber) of 11 May 2023 (request for a preliminary ruling from the Landesverwaltungsgericht Niederösterreich — Austria) — RE v Bezirkshauptmannschaft Lilienfeld (Reference for a preliminary ruling — Road transport — Common rules concerning the conditions to be complied with to pursue the occupation of road transport operator — Regulation (EC) No 1071/2009 — Articles 6 and 22 — National legislation permitting the transfer of criminal responsibility for serious infringements regarding the driving time and rest periods of drivers — Failure to take into account the penalties imposed for infringements when assessing the good repute of a road transport undertaking)

June 26, 2023 0 Comments

CELEX:62022CA0101: Case C-101/22 P: Judgment of the Court (Eighth Chamber) of 11 May 2023 — European Commission v Sopra Steria Benelux, Unisys Belgium (Appeal — Rules of Procedure of the Court of Justice — Article 169 — Appeal against the operative part of the decision of the General Court — Public service contracts — Tendering procedure — Regulation (EU, Euratom) 2018/1046 — Article 170(3) — Paragraph 23 of Annex I — Unsuccessful tenderer bringing to the European Commission’s attention evidence of the abnormally low nature of the successful tender — Scope of the contracting authority’s obligation to state reasons)

June 26, 2023 0 Comments

CELEX:62021CA0817: Case C-817/21, Inspecţia Judiciară: Judgment of the Court (First Chamber) of 11 May 2023 (request for a preliminary ruling from the Curtea de Apel Bucureşti — Romania) — R.I. v Inspecţia Judiciară, N.L. (Reference for a preliminary ruling — Rule of law — Judicial independence — Second subparagraph of Article 19(1) TEU — Decision 2006/928/EC — Independence of the judiciary — Disciplinary proceedings — Judicial Inspectorate — Chief Inspector with powers of regulation, selection, assessment, appointment and disciplinary investigation)

June 26, 2023 0 Comments

CELEX:62021CA0620: Case C-620/21, MOMTRADE RUSE: Judgment of the Court (Seventh Chamber) of 11 May 2023 (request for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) — MOMTRADE RUSE OOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(g) — Exemption for the supply of services closely linked to welfare and social security work, by bodies recognised by the Member State concerned as being devoted to social wellbeing — Supply of services provided to a non-taxable person in a Member State other than that in which the supplier is established — Assessment of the nature

June 26, 2023 0 Comments

CELEX:62023TN0243: Case T-243/23: Action brought on 11 May 2023 — Quality First v EUIPO (MORE-BIOTIC)

June 26, 2023 0 Comments

CELEX:62023TN0239: Case T-239/23: Action brought on 7 May 2023 — Comité interprofessionnel du vin de Champagne and INAO v EUIPO — Nero Hotels (NERO CHAMPAGNE)

June 26, 2023 0 Comments

CELEX:62023TN0233: Case T-233/23: Action brought on 4 May 2023 — Gutseriev v Council

June 26, 2023 0 Comments

CELEX:62023TN0231: Case T-231/23: Action brought on 3 May 2023 — Akgün Seramik and Others v Commission

June 26, 2023 0 Comments

CELEX:62023TN0230: Case T-230/23: Action brought on 2 May 2023 — Hitit Seramik v Commission

June 26, 2023 0 Comments

CELEX:62023TN0227: Case T-227/23: Action brought on 2 May 2023 — Mylan Ireland v Commission

June 26, 2023 0 Comments

CELEX:62023TN0223: Case T-223/23: Action brought on 21 April 2023 — VZ v Parliament

June 26, 2023 0 Comments

CELEX:62023TN0220: Case T-220/23: Action brought on 26 April 2023 — Casal sport v EUIPO — Tennis d’Aquitaine (CITY STADE)

June 26, 2023 0 Comments

CELEX:62023TN0217: Case T-217/23: Action brought on 25 April 2023 — VU v Commission

June 26, 2023 0 Comments

CELEX:62023TN0216: Case T-216/23: Action brought on 23 April 2023 — VT v Commission

June 26, 2023 0 Comments

CELEX:62023TN0199: Case T-199/23: Action brought on 14 April 2023 — Hansol Paper v Commission

June 26, 2023 0 Comments

CELEX:62023TN0183: Case T-183/23: Action brought on 7 April 2023 — Ballmann v EDPB

June 26, 2023 0 Comments
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