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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:62021CJ0827:           Arrêt de la Cour (neuvième chambre) du 27 avril 2023.#Banca A contre Agenţia Naţională de Administrare Fiscală (ANAF) et Preşedintele ANAF.#Renvoi préjudiciel – Directive 2009/133/CE – Article 7 – Fusion par absorption – Opération purement interne – Primauté du droit de l’Union hors du champ d’application du droit de l’Union – Absence – Interprétation du droit de l’Union hors de son champ d’application – Compétence de la Cour à titre préjudiciel – Condition – Droit de l’Union rendu applicable par le droit national de manière directe et inconditionnelle.#Affaire C-827/21.

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April 27, 2023 0 Comments

CELEX:62021CJ0549:           Arrêt de la Cour (troisième chambre) du 27 avril 2023.#Fondazione Cassa di Risparmio di Pesaro e.a. contre Commission européenne.#Pourvoi – Article 268 TFUE – Article 340, deuxième alinéa, TFUE – Recours en indemnité – Politique économique et monétaire – Articles 107 et 108 TFUE – Fonds interbancaire de protection des dépôts – Intervention envisagée – Sauvetage de Banca delle Marche – Lettres de la Commission européenne – Qualification d’“aides d’État” non exclue – Invitation des autorités nationales à notifier à la Commission le projet d’intervention – Absence de violation suffisamment caractérisée du droit de l’Union.#Affaire C-549/21 P.

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April 27, 2023 0 Comments

CELEX:62022CJ0104: Judgment of the Court (Fifth Chamber) of 27 April 2023.#Lännen MCE Oy v Berky GmbH and Senwatec Gmbh & Co. Kg.#Reference for a preliminary ruling – EU trade mark – Regulation (EU) 2017/1001 – Article 125(5) – International jurisdiction – Infringement action – Jurisdiction of the courts of the Member State in which the act of infringement has been committed or threatened – Advertising displayed by a search engine using a national top-level domain name – Advertising not specifying the geographical area of supply – Factors to be taken into account.#Case C-104/22.

April 27, 2023 0 Comments

CELEX:62021CJ0528: Judgment of the Court (Fourth Chamber) of 27 April 2023.#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 respect of a third-country national, a family member of a minor EU citizen – Threat to national security – Failure to take into a

April 27, 2023 0 Comments

CELEX:62021CJ0352: Judgment of the Court (Sixth Chamber) of 27 April 2023.#A1 and 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.#Case C-352/21.

April 27, 2023 0 Comments

CELEX:62020CJ0537: Judgment of the Court (First Chamber) of 27 April 2023.#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.#Case C-537/20.

April 27, 2023 0 Comments

CELEX:62022TJ0319_INF: Judgment of the General Court (Third Chamber) of 1 February 2023.#Krematorium am Waldfriedhof Schwäbisch Hall GmbH & Co. KG v European Union Intellectual Property Office.#Case T-319/22.

April 27, 2023 0 Comments

CELEX:62022TJ0024_INF: Judgment of the General Court (First Chamber) of 8 February 2023.#Ugo Bensoussan v European Union Intellectual Property Office.#Case T-24/22.

April 27, 2023 0 Comments

CELEX:62021CC0807: Opinion of Advocate General Campos Sánchez-Bordona delivered on 27 April 2023.###

April 27, 2023 0 Comments

CELEX:62022TO0706_INF: Order of the General Court of 2 February 2023.#Nicoventures Trading Ltd and Others v European Commission.#Case T-706/22 R.

April 27, 2023 0 Comments

CELEX:62021CC0655: Opinion of Advocate General Pitruzzella delivered on 27 April 2023.###

April 27, 2023 0 Comments

CELEX:62022CC0045:           Schlussanträge des Generalanwalts A. Rantos vom 27. April 2023.###

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April 27, 2023 0 Comments

CELEX:62021CJ0677: Judgment of the Court (Seventh Chamber) of 27 April 2023.#Fluvius Antwerpen v MX.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Article 2(1)(a) – Concept of ‘supply of goods for consideration’ – Article 9(1) – Economic activity – Article 14(1) and (2)(a) – Supply of goods – Unlawful consumption of electricity – Principle of neutrality of VAT – Charging the consumer for compensation including the price of the electricity consumed – Regional legislation of a Member State – Taxable person – Sui generis entity mandated by municipalities – Concept of ‘body governed by public law’ – Directive 2006/112/EC – Article 13(1), third subparagraph, and Annex I – Principle of taxability of electricity distribution

April 27, 2023 0 Comments

CELEX:62021CJ0686: Judgment of the Court (Tenth Chamber) of 27 April 2023.#VW and Legea S.r.l. v SW and Others.#Reference for a preliminary ruling – Trade mark law – Directive 89/104/EEC – Directive (EU) 2015/2436 – Regulation (EC) No 40/94 – Regulation (EU) 2017/1001 – Exclusive rights of the trade mark proprietor – Trade mark belonging to two or more persons – Conditions on majority required between joint proprietors for granting and terminating a licence of their trade mark.#Case C-686/21.

April 27, 2023 0 Comments

CELEX:62022CJ0372: Judgment of the Court (Ninth Chamber) of 27 April 2023.#CM v DN.#Reference for a preliminary ruling – Jurisdiction, recognition and enforcement of decisions in matrimonial matters and in the matters of parental responsibility – Regulation (EC) No 2201/2003 – Articles 9 and 15 – Continuing jurisdiction of the courts of the Member State of the child’s former habitual residence following the child having moved – Concept of ‘moving’ – Application for modification of a decision relating to access rights – Calculation of the time limit within which such an application must be submitted – Transfer of the case to a court of the Member State of the child’s new habitual residence, better placed to hear the case.#Case C-372/22.

April 27, 2023 0 Comments

CELEX:62022CJ0192: Judgment of the Court (Sixth Chamber) of 27 April 2023.#FI v Bayerische Motoren Werke AG.#Reference for a preliminary ruling – Social policy – Directive 2003/88/EC – Article 7(1) – Article 31(2) of the Charter of Fundamental Rights of the European Union – Right to paid annual leave – Lapse of that right – Progressive retirement scheme – Days of annual leave acquired under that scheme but as yet untaken – Incapacity for work.#Case C-192/22.

April 27, 2023 0 Comments

CELEX:62021CJ0705: Judgment of the Court (Eighth Chamber) of 27 April 2023.#MJ v AxFina Hungary Zrt.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Articles 6 and 7 – Loan agreements denominated in foreign currency – Legal consequences of a declaration that a loan agreement is invalid because of the unfairness of a term in that agreement – Contractual term placing the exchange rate risk on the consumer.#Case C-705/21.

April 27, 2023 0 Comments

CELEX:62022CJ0070: Judgment of the Court (Seventh Chamber) of 27 April 2023.#Viagogo AG v Autorità per le Garanzie nelle Comunicazioni and Autorità Garante della Concorrenza e del Mercato.#Reference for a preliminary ruling – Electronic commerce – Directive 2000/31/EC – Article 1 – Scope – Article 2(c) – Concept of ‘established service provider’ – Article 3(1) – Provision of information society services by a provider established on the territory of a Member State – Company established on the territory of the Swiss Confederation – Inapplicability ratione personae – Article 56 TFEU – Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons – Scope – Prohibition of restrictions on the cross-fron

April 27, 2023 0 Comments

CELEX:62021CJ0628: Judgment of the Court (Fifth Chamber) of 27 April 2023.#TB v Castorama Polska Sp. z o.o. and „Knor“ Sp. z o.o.#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.#Case C-628/21.

April 27, 2023 0 Comments

CELEX:62022CJ0107: Judgment of the Court (Sixth Chamber) of 27 April 2023.##Reference for a preliminary ruling – Common Customs Tariff – Classification of goods – Combined Nomenclature – Interpretation – General rules – General rule 2(a) – Article presented unassembled or disassembled – Components intended to make up, after assembly, satellite receivers – Classification as a complete receiver.#Case C-107/22.

April 27, 2023 0 Comments
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