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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.


 

Nov produkcijski B2B profil

Profil je objavljen v poglavju Podrobnejši opisi, v razdelku Tehnične informacije. Zamenjava profila vpliva na oddajo in sprejem vseh sporočil, ki se izmenjujejo preko komunikacijskega kanala ZBS B2B med zunanjimi poročevalci in FURS.

May 8, 2023 0 Comments

Nov produkcijski B2B profil

Profil je objavljen v poglavju Podrobnejši opisi, v razdelku Tehnične informacije. Zamenjava profila vpliva na oddajo in sprejem vseh sporočil, ki se izmenjujejo preko komunikacijskega kanala ZBS B2B med zunanjimi poročevalci in FURS.

May 8, 2023 0 Comments

Nov produkcijski B2B profil

Profil je objavljen v poglavju Podrobnejši opisi, v razdelku Tehnične informacije. Zamenjava profila vpliva na oddajo in sprejem vseh sporočil, ki se izmenjujejo preko komunikacijskega kanala ZBS B2B med zunanjimi poročevalci in FURS.

May 8, 2023 0 Comments

CELEX:62022CB0530: Case C-530/22, Dunaj-Finanse: Order of the Court (Sixth Chamber) of 16 February 2023 (request for a preliminary ruling from the Sąd Rejonowy dla Warszawy-Śródmieścia w Warszawie — Poland) — Dunaj-Finanse sp. z o.o. v KG (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Rail transport — Passengers’ rights and obligations — Regulation (EC) No 1371/2007 — Article 3(8) — Transport contract — Concept — Passenger without a ticket at the time of boarding a train — Consumer protection)

May 8, 2023 0 Comments

CELEX:62022CB0493: Case C-493/22, ARMAPROCURE: Order of the Court (Eighth Chamber) of 16 March 2023 (Request for a preliminary ruling from the Curtea de Apel Bucureşti — Romania) — Armaprocure SRL v Ministerul Apărării Naţionale, BlueSpace Technology SRL (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Public Procurement — Directive 2009/81/EC — Article 55(4) — Article 57(2) — Interest in bringing proceedings — Access to the review procedures — Tenderer excluded from a public procurement procedure by a decision of the contracting authority that has become final — National regulation depriving such a tenderer of access to a means of appeal — No interest in bringing proceedings)

May 8, 2023 0 Comments

CELEX:62022CB0350: Case C-350/22, Eurobank Bulgaria: Order of the Court (Seventh Chamber) of 23 January 2023 (request for a preliminary ruling from the Apelativen sad — Sofia — Bulgaria) — HO v ‘EUROBANK BULGARIA’ AD (Removal from the register)

May 8, 2023 0 Comments

CELEX:62022CB0289: Case C-289/22, A.T.S. 2003: Order of the Court (Fifth Chamber) of 9 January 2023 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — A.T.S. 2003 Vagyonvédelmi és Szolgáltató Zrt., in liquidation v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Article 99 of the Rules of Procedure — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 167, 168 and 178 — Right to deduct input VAT — Fraud — Proof — Duty of care of the taxable person — Consideration of an infringement of the national provisions governing the supply of services at issue)

May 8, 2023 0 Comments

CELEX:62022CB0198: Joined Cases C-198/22 and C-199/22: Order of the Court (Sixth Chamber) of 6 March 2023 (requests for a preliminary ruling from the Juzgado de lo Mercantil No 11 de Barcelona — Spain) — QJ and IP v Deutsche Bank AG (References for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Article 101 TFEU — Directive 2014/104/EU — Article 10 — Scope ratione temporis — Actions for damages for infringements of EU competition law provisions — Limitation period — Infringement committed before the entry into force of the directive — Consumer protection)

May 8, 2023 0 Comments

CELEX:62021CB0729: Case C-729/21, Dyrektor Izby Administracji Skarbowej w Łodzi: Order of the Court (Ninth Chamber) of 16 January 2023 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — W. Sp. z o. o. v Dyrektor Izby Administracji Skarbowej w Łodzi (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Directive 2006/112/EC — Value added tax (VAT) — Article 19 — Concept of ‘transfer of a totality of assets or part thereof’ — Contract of sale relating to a shopping centre — Transfer of an undertaking — Partial transfer of the tangible and intangible assets of the undertaking)

May 8, 2023 0 Comments

CELEX:62021CB0379: Case C-379/21, TBI Bank: Order of the Court (Ninth Chamber) of 17 January 2023 (request for a preliminary ruling from the Sofiyski rayonen sad — Bulgaria) — Proceedings brought by TBI Bank (Reference for a preliminary ruling — Article 53(2) and Article 99 of the Rules of Procedure of the Court of Justice — Consumer credit — Directive 93/13/EEC — Article 6(1) — Unfair terms — Refusal to issue an immediate order for payment in the event of a claim based on an unfair term — Consequences relating to the unfairness of a contractual term — Directions from a higher court not observing those consequences)

May 8, 2023 0 Comments

CELEX:62020CB0574: Case C-574/20, Finanzamt Österreich: Order of the Court (Seventh Chamber) of 13 January 2023 (request for a preliminary ruling from the Bundesfinanzgericht -Austria) — XO v Finanzamt Österreich, formerly Finanzamt Waldviertel (Reference for a preliminary ruling — Article 53(2) and Article 99 of the Rules of Procedure of the Court — Social security — Family benefits — Indexation based on price — Answer to a question referred for a preliminary ruling which may be clearly deduced from existing case-law — No connection between the question referred for a preliminary ruling and the dispute in the main proceedings — Question manifestly inadmissible)

May 8, 2023 0 Comments

CELEX:62020CB0491: Joined Cases C-491/20 to C-496/20, C-506/20, C-509/20 and C-511/20, Sąd Najwyższy and Others: Order of the Court (Second Chamber) of 22 December 2022 (requests for a preliminary ruling from the Sąd Najwyższy — Poland) — W.Ż. v A.S., Sąd Najwyższy (C-491/20), W.Ż. v K.Z. (C-492/20), P.J. v A.T., R.W., Sąd Najwyższy (C-493/20), K.M. v T.P., Skarb Państwa — Sąd Najwyższ (C-494/20), T.M. v T.D., M.D., P.K., J.L., M.L., O.N., G.Z., A.S., Skarb Państwa — Sąd Najwyższy (C-495/20), M.F. v T.P. (C-496/20), T.B. v T.D., M.D., P.K., J.L., M.L., O.N., G.Z., A.S., Skarb Państwa — Sąd Najwyższy (C-506/20), M.F. v J.M. (C-509/20), B.S. v T.D., M.D., P.K., J.L., M.L., O.N., Skarb Państwa — Sąd Najwyższy (C-511/20) (Reference for a preliminary ruling — Article 53(2) of the Rules of Proce

May 8, 2023 0 Comments

CELEX:62022CA0358: Case C-358/22, Bolloré logistics: Judgment of the Court (Seventh Chamber) of 9 March 2023 (request for a preliminary ruling from the Cour de cassation — France) — Bolloré logistics SA v Direction interrégionale des douanes et droits indirects de Caen, Recette régionale des douanes et droits indirects de Caen, Bolloré Ports de Cherbourg SAS (Reference for a preliminary ruling — Customs union — Regulation (EEC) No 2913/92 — Community Customs Code — Article 195 — Article 217(1) — Article 221(1) — Common Customs Tariff — Obligations on the part of the guarantor of the debtor of a customs debt — Procedures for the communication of the customs debt — Duty corresponding to that debt which has not been lawfully communicated to the debtor — Whether the customs debt is payable by

May 8, 2023 0 Comments

CELEX:62022CA0239: Case C-239/22, État belge and Promo 54: Judgment of the Court (Eighth Chamber) of 9 March 2023 (Request for a preliminary ruling from the Cour de cassation — Belgium) — État belge, Promo 54 v Promo 54, État belge (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 12(1) and (2) — Supply, before first occupation, of a building or parts of a building and of the land on which the building stands — No provisions in national law providing for detailed rules for applying the criterion relating to first occupation — Article 135(1)(j) — Exemptions — Supply, after conversion, of a building which was the subject of a first occupation before the conversion — National administrative legal commentary treating buildings which

May 8, 2023 0 Comments

CELEX:62022CA0177: Case C-177/22, Wurth Automotive: Judgment of the Court (Ninth Chamber) of 9 March 2023 (request for a preliminary ruling from the Landesgericht Salzburg — Austria) — JA v Wurth Automotive GmbH (Reference for a preliminary ruling — Judicial cooperation in civil matters — Regulation (EU) No 1215/2012 — Jurisdiction over consumer contracts — Concept of ‘consumer’ — Conduct of the person claiming the status of consumer that may give rise to the impression, on the part of the other contracting party, that he or she is acting for professional purposes)

May 8, 2023 0 Comments

CELEX:62022CA0050: Case C-50/22, Sogefinancement: Judgment of the Court (Third Chamber) of 9 March 2023 (request for a preliminary ruling from the Cour d’appel de Paris — France) — Sogefinancement v RW, UV (Reference for a preliminary ruling — Consumer protection — Directive 2008/48/EC — Credit agreements for consumers — Scope — Right of withdrawal — Article 14(7) — National provisions establishing a period of time during which the performance of the contract may not begin — National procedural rules governing how the national courts raise of their own motion and penalise breaches of those provisions — Article 23 — Effective, proportionate and dissuasive sanctions)

May 8, 2023 0 Comments

CELEX:62022CA0042: Case C-42/22, Generali Seguros: Judgment of the Court (Ninth Chamber) of 9 March 2023 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Generali Seguros SA, formerly Global — Companhia de Seguros SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Exemption from VAT — Article 135(1)(a) — Exemption of insurance and reinsurance transactions — Article 136(a) — Exemption of supplies of goods used solely for an exempt activity — Concept of ‘insurance transactions’ — Resale of parts from written-off motor vehicles purchased from insured persons — Principle of fiscal neutrality)

May 8, 2023 0 Comments

CELEX:62022CA0009: Case C-9/22, An Bord Pleanála and Others (Site of St Teresa’s Gardens): Judgment of the Court (Seventh Chamber) of 9 March 2023 (request for a preliminary ruling from the High Court (Ireland) — Ireland) — NJ, OZ v An Bord Pleanála, Ireland, Attorney General (Reference for a preliminary ruling — Environment — Directive 2001/42/EC — Assessment of the effects of certain plans and programmes on the environment — Article 2(a) — Concept of ‘plans and programmes’ — Article 3(2)(a) — Environmental assessment — Non-statutory act prepared by a municipal council and a developer — Directive 2011/92/EU — Assessment of the effects of certain public and private projects on the environment — Article 3(1) — Obligation to identify, describe and assess in an appropriate manner, in the ligh

May 8, 2023 0 Comments

CELEX:62022CA0006: Case C-6/22, M.B. and Others (Effects of the invalidation of a contract): Judgment of the Court (Sixth Chamber) of 16 March 2023 (request for a preliminary ruling from the Sąd Rejonowy dla Warszawy-Woli w Warszawie — Poland) — M.B., U.B., M.B. v X S.A. (Reference for a preliminary ruling — Consumer protection — Directive 93/13/EEC — Unfair terms in consumer contracts — Articles 6 and 7 — Effects of a declaration that a term is unfair — Mortgage loan agreement indexed to a foreign currency — Continued existence of the contract without unfair terms — Consumer’s wish to have the contract declared invalid — Application of the directive after the invalidation of the contract — Powers and obligations of the national court)

May 8, 2023 0 Comments

CELEX:62021CA0752: Case C-752/21, Otdel ‘Mitnichesko razsledvane i razuznavane’: Judgment of the Court (Eighth Chamber) of 9 March 2023 (request for a preliminary ruling from the Administrativen sad — Haskovo — Bulgaria) — JP EOOD v Otdel ‘Mitnichesko razsledvane i razuznavane’ /MRR/ v TD ‘Mitnitsa Burgas’ (Reference for a preliminary ruling — Regulation (EU) No 952/2013 — Union Customs Code — Legal remedies — Judicial cooperation in criminal matters — Framework Decision 2005/212/JHA — Smuggled goods — Goods belonging to a third party seized in the course of administrative-offence proceedings — National legislation excluding that third party from the category of persons entitled to bring an action against the administrative penalty notice ordering the seizure)

May 8, 2023 0 Comments
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