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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:62021CB0566: Case C-566/21, S (Amendment of an unfair term): Order of the Court (Ninth Chamber) of 7 December 2022 (request for a preliminary ruling from the Curtea de Apel Cluj — Romania) — S v AA (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Reply to the question referred for a preliminary ruling which may be clearly deduced from existing case-law or which leaves no room for reasonable doubt — Consumer protection — Directive 93/13/EEC — Article 6(1) — Unfair terms in consumer contracts — Loan agreement denominated in a foreign currency (Swiss francs) — Effects of a declaration that a term is unfair — Power of the national court — Prohibition, in principal, on modifying the contract by revising the content of the unfair term)

March 20, 2023 0 Comments

CELEX:62021CB0459: Case C-459/21, The Navigator Company and Navigator Pulp Figueira: Order of the Court (Sixth Chamber) of 9 December 2022 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — The Navigator Company SA, Navigator Pulp Figueira SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Value added tax (VAT) — Directive 2006/112/EC — Article 176 — Exclusions from the right to deduct VAT — Less favourable scheme compared to the mechanism for deducting expenses provided for in respect of a direct tax governed by national law — Principle of equivalence — Inapplicability)

March 20, 2023 0 Comments

CELEX:62021CB0260: Case C-260/21, Corporate Commercial Bank: Order of the Court (Ninth Chamber) of 15 November 2022 (request for a preliminary ruling from the Okrazhen sad — Vidin — Bulgaria) — Corporate Commercial Bank, in liquidation v Elit Petrol AD (Reference for a preliminary ruling — Article 53(2) and Articles 94 and 99 of the Rules of Procedure of the Court of Justice — Insolvency proceedings — Mutual set-offs with an insolvent credit institution — Retroactive amendment to the conditions for the enforcement of those set-offs — National legislation declared unconstitutional — Purely internal situation — Manifest inadmissibility)

March 20, 2023 0 Comments

CELEX:62021CB0104: Case C-104/21, RegioJet: Order of the Court (Ninth Chamber) of 26 October 2022 (request for a preliminary ruling from the Úřad pro přístup k dopravní infrastruktuře — Czech Republic) — RegioJet a.s. v České dráhy a.s. (Reference for a preliminary ruling — Article 53(2) of the Rules of Procedure of the Court of Justice — Article 267 TFEU — Concept of ‘court or tribunal’ — Criteria relating to the constitution and function of that body — Exercise of judicial or administrative functions — Directive 2012/34/EU — Articles 55 and 56 — Single national regulatory body for the railway sector — Independent regulatory authority for the sector — Entitlement to act on an ex officio basis — Power to impose penalties — Decisions that are open to challenge before the courts — Inadmissib

March 20, 2023 0 Comments

CELEX:62019CB0859: Joined Cases C-859/19, C-859/19, C-926/19 and C-929/19, FX and Others (Effect of the decisions of a constitutional court III): Order of the Court (Sixth Chamber) of 7 November 2022 — (requests for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie — Romania) — Criminal proceedings against FX, CS, ND (C-859/19), BR, CS, DT, EU, FV, GW (C-926/19), CD, CLD, GLO, ŞDC, PVV (C-929/19) (References for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Second subparagraph of Article 19(1) TEU — Article 47 of the Charter of Fundamental Rights of the European Union — Fight against corruption — Protection of the European Union’s financial interests — Article 325(1) TFEU — PFI Convention — Decision 2006/928/EC — Criminal proceedings

March 20, 2023 0 Comments

CELEX:62021CA0806: Case C-806/21, TF (Drug precursors): Judgment of the Court (Seventh Chamber) of 2 February 2023 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Criminal proceedings against TF (Reference for a preliminary ruling — Drug precursors — Framework Decision 2004/757/JHA — Article 2(1)(d) — Person involved in the transport and distribution of precursors used for the illicit production or manufacture of drugs — Regulation (EC) No 273/2004 — Scheduled substances — Article 2 — Concept of ‘operator’ — Article 8(1) — Circumstances suggesting that scheduled substances might be diverted for the illicit manufacture of narcotic drugs or psychotropic substances — Obligation to notify those circumstances — Concept of ‘circumstance’ — Scope)

March 20, 2023 0 Comments

CELEX:62021CA0676: Case C-676/21, Veronsaajien oikeudenvalvontayksikkö (Tax on vehicles): Judgment of the Court (Eighth Chamber) of 2 February 2023 (request for a preliminary ruling from the Korkein hallinto-oikeus — Finland) — Proceedings brought by A (Reference for a preliminary ruling — Internal taxation — Article 110 TFEU — Motor vehicles — Tax on vehicles — Second-hand vehicles imported from other Member States — Second-hand vehicles exported to other Member States — Refund of that tax on export — Restriction on that refund to vehicles which were put into circulation less than ten years ago)

March 20, 2023 0 Comments

CELEX:62021CA0372: Case C-372/21, Freikirche der Siebenten-Tags-Adventisten in Deutschland: Judgment of the Court (Third Chamber) of 2 February 2023 (request for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — Freikirche der Siebenten-Tags-Adventisten in Deutschland KdöR v Bildungsdirektion für Vorarlberg (Reference for a preliminary ruling — Status under EU law of churches and religious associations or communities in the Member States — Article 17(1) TFEU — Freedom of establishment — Article 49 TFEU — Restrictions — Justification — Proportionality — Subsidies for a private school — Application submitted by a religious society established in another Member State — Establishment recognised by that society as a denominational school)

March 20, 2023 0 Comments

CELEX:62021CA0208: Case C-208/21, Towarzystwo Ubezpieczeń Ż (Misleading standard assurance contracts): Judgment of the Court (Ninth Chamber) of 2 February 2023 (request for a preliminary ruling from the Sąd Rejonowy dla Warszawy-Woli w Warszawie — Poland) — K.D. v Towarzystwo Ubezpieczeń Ż S.A. (Reference for a preliminary ruling — Consumer protection — Directive 93/13/EEC — Unfair terms in consumer contracts — Article 5 — Obligation to draft contractual clauses in plain intelligible language — Directive 2005/29/EC — Unfair business-to-consumer commercial practices — Article 3 — Scope — Article 7 — Misleading omission — Article 13 — Penalties — ‘Unit-linked’ life assurance contracts linked to investment funds — Information on the nature and structure of the assurance product and the risks

March 20, 2023 0 Comments

CELEX:62020CA0649: Joined Cases C-649/20 P, C-658/20 P and C-662/20 P: Judgment of the Court (Fifth Chamber) of 2 February 2023 — Kingdom of Spain (C-649/20 P), Lico Leasing SA, Pequeños y Medianos Astilleros Sociedad de Reconversión SA (C-658/20 P), Caixabank SA and Others (C-662/20 P) v European Commission (Appeal — State aid — Article 107(1) TFEU — Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) — Condition relating to selectivity — Obligation to state reasons — Principle of the protection of legitimate expectations — Principle of legal certainty — Recovery of the aid)

March 20, 2023 0 Comments

CELEX:62022CB0373: Case C-373/22, NE: Order of the President of the Court of 17 November 2022 (request for a preliminary ruling from the Spetsializiran nakazatelen sad — Bulgaria) — Criminal proceedings against NE

March 20, 2023 0 Comments

CELEX:62022CB0362: Case C-362/22, Ryanair: Order of the President of the Court of 2 December 2022 (request for a preliminary ruling from the Tribunalul Bucureşti — Romania) — VS, TU, RW v Ryanair DAC

March 20, 2023 0 Comments

CELEX:62022CB0202: Case C-202/22, TAP — Transportes Aéreos Portugueses: Order of the President of the Court of 16 November 2022 (request for a preliminary ruling from the Tribunal Judicial da Comarca do Porto Juízo Local Cível da Maia — Portugal) — WH, NX v TAP — Transportes Aéreos Portugueses, SGPS, SA

March 20, 2023 0 Comments

CELEX:62022CB0041: Case C-41/22, Helvetia schweizerische Lebensversicherung: Order of the President of the Court of 21 December 2022 (request for a preliminary ruling from the Landgericht Erfurt — Germany) — XXX v Helvetia schweizerische Lebensversicherungs-AG

March 20, 2023 0 Comments

CELEX:62021CB0805: Case C-805/21, ZhU (Confiscation of an instrumentality of crime): Order of the President of the Eighth Chamber of the Court of 14 November 2022 (request for a preliminary ruling from the Spetsializiran nakazatelen sad — Bulgaria) — Criminal proceedings against ZhU, RD

March 20, 2023 0 Comments

CELEX:62021CB0776: Case C-776/21, Alltours Flugreisen: Order of the President of the Second Chamber of the Court of 3 November 2022 (request for a preliminary ruling from the Amtsgericht Düsseldorf — Germany) — EV v Alltours Flugreisen GmbH

March 20, 2023 0 Comments

CELEX:62021CB0774: Case C-774/21 P: Order of the President of the Court of 20 December 2022 — NB v Court of Justice of the European Union

March 20, 2023 0 Comments

CELEX:62021CB0380: Case C-380/21, INPS: Order of the President of the Court of 12 December 2022 (request for a preliminary ruling from the Corte suprema di cassazione — Italy) — Istituto nazionale della previdenza sociale (INPS) v Ryanair DAC

March 20, 2023 0 Comments

CELEX:62021CB0153: Case C-153/21, Ministre de l’Immigration et de l’Asile: Order of the President of the Court of 30 November 2022 (request for a preliminary ruling from the Tribunal administratif — Luxembourg) — A, B, C, legally represented by his parents v Ministre de l’Immigration et de l’Asile

March 20, 2023 0 Comments

CELEX:62023CN0059: Case C-59/23 P: Appeal brought on 6 February 2023 by the Republic of Austria against the judgment of the General Court (Third Chamber) delivered on 30 November 2022 in Case T-101/18, Republic of Austria v Commission

March 20, 2023 0 Comments
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