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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:62022CJ0169_SUM: Judgment of the Court (Sixth Chamber) of 7 September 2023.#Fractal Insolvenţă SPRL, en tant que liquidateur de Groenland Poultry SRL v Agenţia de Plăţi şi Intervenţie pentru Agricultură - Centrul Judeţean Dâmboviţa.#Reference for a preliminary ruling – Common agricultural policy – European Agricultural Fund for Rural Development (EAFRD) – Rural development support measures – Animal welfare payments – Regulation (EC) No 1974/2006 – Article 44(1) and (2)(a) – Article 47(1) – Transfer of an agricultural holding to a new beneficiary – Subsequent cessation, by that beneficiary, of agricultural activities – ‘Force majeure or exceptional circumstances’ – Obligation to reimburse all or part of the aid received – Principle of proportionality.#Case C-169/22.

March 21, 2025 0 Comments

CELEX:62022CJ0035_SUM: Judgment of the Court (Fourth Chamber) of 13 July 2023.#CAJASUR Banco S.A. v JO and IM.#Reference for a preliminary ruling – Directive 93/13/EEC – Unfair terms in consumer contracts – Article 6(1) – General conditions of a mortgage loan agreement declared null and void by national courts – Legal action – Admission prior to any dispute – National legislation requiring a consumer to take steps prior to bringing proceedings against the seller or supplier concerned in order to guarantee the award of the costs of legal proceedings – Principle of sound administration of justice – Right to effective judicial protection.#Case C-35/22.

March 21, 2025 0 Comments

CELEX:62022CJ0462_SUM: Judgment of the Court (Fourth Chamber) of 6 July 2023.#BM v LO.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Jurisdiction, recognition and enforcement of judgments in matrimonial matters – Regulation (EC) No 2201/2003 – Sixth indent of Article 3(1)(a) – Forum actoris – Condition – Habitual residence of the applicant in the Member State of the court seised for the entire period immediately before the application was made.#Case C-462/22.

March 21, 2025 0 Comments

CELEX:62022CJ0134_SUM: Judgment of the Court (Second Chamber) of 13 July 2023.#MO v SM acting as liquidator of G GmbH.#Request for a preliminary ruling from the Bundesarbeitsgericht.#Reference for a preliminary ruling – Social policy – Collective redundancies – Directive 98/59/EC – Information and consultation – Second subparagraph of Article 2(3) – Obligation of employer contemplating a collective redundancy to forward to the competent public authority a copy of the information communicated to the workers’ representatives – Objective – Consequences of a failure to comply with that obligation.#Case C-134/22.

March 21, 2025 0 Comments

CELEX:62022CJ0136_SUM: Judgment of the Court (Fourth Chamber) of 13 July 2023.#Debregeas et associés Pharma (D & A Pharma) v European Medicines Agency (EMA).#Appeal – Medicinal products for human use – Regulation (EC) No 726/2004 – Decision by the European Medicines Agency (EMA) not to renew a scientific advisory group – Action for annulment brought by the applicant for a marketing authorisation – Admissibility – Interest in bringing proceedings – Vested and current interest which may arise from another legal action – Conditions.#Case C-136/22 P.

March 21, 2025 0 Comments

CELEX:62022CJ0344_SUM: Judgment of the Court (Tenth Chamber) of 13 July 2023.#Gemeinde A v Finanzamt.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Bodies governed by public law – Municipality collecting a spa tax for the provision of spa facilities accessible to everyone.#Case C-344/22.

March 21, 2025 0 Comments

CELEX:62022CJ0265_SUM: Judgment of the Court (Ninth Chamber) of 13 July 2023.#ZR and PI v Banco Santander, SA.#Request for a preliminary ruling from the Juzgado de Primera Instancia n. 17 de Palma de Mallorca.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Mortgage loan agreements – Term providing for a variable interest rate – Reference index based on the annual percentage rates of charge (APRC) of mortgage loans granted by credit institutions – Index established by a regulatory or administrative act – Information contained in the preamble to that act – Check relating to the requirement of transparency – Assessment of the unfair nature of the term.#Case C-265/22.

March 21, 2025 0 Comments

CELEX:62021CJ0543_SUM: Judgment of the Court (Third Chamber) of 29 June 2023.#Verband Sozialer Wettbewerb eV v famila-Handelsmarkt Kiel GmbH & Co. KG.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Consumer protection – Indication of the prices of products – Directive 98/6/EC – Article 2(a) – Concept of ‘selling price’ – Products sold in returnable containers – National legislation requiring the amount of the deposit to be indicated separately from the selling price.#Case C-543/21.

March 21, 2025 0 Comments

CELEX:62023CO0163: Order of the Court (Ninth Chamber) of 6 March 2025.#Governo Italiano v UX.#Request for a preliminary ruling from the Giudice di pace di Bologna.#Case C-163/23.

March 21, 2025 0 Comments

CELEX:62022TJ0356_RES: Judgment of the General Court (Seventh Chamber, Extended Composition) of 19 March 2025 (Extracts).#LG Chem, Ltd. v European Commission.#Dumping – Import of superabsorbent polymers originating in the Republic of Korea – Regulation (EU) 2022/547 – Definitive anti-dumping duty – Article 3(2), (3), (5), (6) and (7) of Regulation (EU) 2016/1036 – Article 9(4) of Regulation 2016/1036 – Determination of injury – Examination of the effect of the imports on prices for like products sold on the EU market – Analysis of price undercutting – Application of the product control number method – Causal link – Attribution and non-attribution analysis – Other known factors – Amount of anti-dumping duty – Rights of the defence – Principle of sound administration.#Case T-356/22.

March 21, 2025 0 Comments

CELEX:62023TJ1075: Judgment of the General Court (First Chamber) of 19 March 2025.#e-dialog GmbH v European Union Intellectual Property Office.#EU trade mark – Revocation proceedings – EU figurative mark Dialoga – Genuine use of the mark – Point (a) of the second subparagraph of Article 18(1) and Article 58(1)(a) and (2) of Regulation (EU) 2017/1001 – Determination of independent subcategories of services – Proof of genuine use – Assessment of evidence.#Case T-1075/23.

March 21, 2025 0 Comments

CELEX:62024CJ0061: Judgment of the Court (Third Chamber) of 20 March 2025.#DL v PQ.#Reference for a preliminary ruling – Area of freedom, security and justice – Judicial cooperation in civil matters – Enhanced cooperation in the area of the law applicable to divorce and legal separation – Regulation (EU) No 1259/2010 – Article 8(a) and (b) – Concept of ‘habitual residence’ of the spouses – Status of diplomatic agent of one of the spouses – Vienna Convention on Diplomatic Relations.#Case C-61/24.

March 21, 2025 0 Comments

CELEX:62024CJ0116: Judgment of the Court (Sixth Chamber) of 20 March 2025.#Porcellino Grasso SRL v Ministerul Agriculturii şi Dezvoltării Rurale and Others.#Reference for a preliminary ruling – Common agricultural policy – European Agricultural Fund for Rural Development (EAFRD) funding – National Rural Development Programme 2007-2013 – Rural development measure – Animal welfare payments – Calculation errors – Reduction of those payments by national authorities without waiting for a definitive decision by the European Commission – Impact of the expiry of the prescribed deadline for amending that programme, and Commission decisions approving or amending that programme – No contradiction between a judgment of the Court of Justice and a judgment of the General Court of the European Union – Li

March 21, 2025 0 Comments

CELEX:62020CJ0640_SUM: Judgment of the Court (First Chamber) of 23 March 2023.#PV v European Commission.#Appeal – Civil service – Psychological harassment – Medical opinions – Unjustified absences – Remuneration – Staff Regulations of Officials of the European Union – Article 11a – Conflict of interests – Article 21a – Manifestly illegal order – Article 23 – Compliance with laws and police regulations – Disciplinary procedure – Removal from post – Withdrawal of removal – New disciplinary procedure – Fresh removal from post.#Case C-640/20 P.

March 21, 2025 0 Comments

CELEX:62023CJ0480: Judgment of the Court (Seventh Chamber) of 20 March 2025.#European Commission v Republic of Bulgaria.#Failure of a Member State to fulfil obligations – Article 258 TFEU – Promotion of clean and energy-efficient road transport vehicles – Directive (EU) 2019/1161 – Failure to transpose and to notify the transposition measures – Article 260(3) TFEU – Application for an order to pay a lump sum.#Case C-480/23.

March 21, 2025 0 Comments

CELEX:62023CJ0365: Judgment of the Court (Fifth Chamber) of 20 March 2025.#SIA "A" v C and Others.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Scope – Article 2(b) – Article 3(1) – Article 4(2) – Article 5 – Article 6(1) – Article 8a – Pre-formulated standard contract – Contract between a supplier providing services for development and career support for sportspersons and a ‘rising star’ sportsman of minor age represented by his parents – Term establishing the obligation to pay to that supplier remuneration equal to 10% of the income received by that sportsman over the following 15 years – Charter of Fundamental Rights of the European Union – Articles 17 and 24 – Right to property – Rights of the child.#Case C-365/23.

March 21, 2025 0 Comments

CELEX:62023CJ0809: Judgment of the Court (Seventh Chamber) of 20 March 2025.#Sumitomo Chemical Agro Europe SAS v Agence nationale de sécurité sanitaire de l'alimentation, de l'environnement et du travail (ANSES) and Compagnie européenne de réalisations antiparasitaires SAS France (CERA).#Reference for a preliminary ruling – Biocidal products – Directive 98/8/EC – Regulation (EU) No 528/2012 – Applicability ratione temporis – Transitional rules – Access to information – Articles 66 and 67 – Request for access to a report on the technical equivalence of active substances in biocidal products drawn up by the competent authority of a Member State – Protection of commercial interests – Directive 2003/4/EC – Applicability ratione materiae – Article 4(2) – Concept of ‘information on emissions int

March 21, 2025 0 Comments

CELEX:62022CJ0763: Judgment of the Court (Third Chamber) of 20 March 2025.#Procureur de la République v OP.#Reference for a preliminary ruling – Area of freedom, security and justice – Judicial cooperation in criminal matters – European arrest warrant – Framework Decision 2002/584/JHA – Conflict between a European arrest warrant and an extradition request presented by a third State – Article 16(3) – Concept of ‘competent authority’ – National legislation conferring power on a body of the executive to rule on whether the European arrest warrant or the extradition request takes precedence, in the event of a conflict – Right to a remedy.#Case C-763/22.

March 21, 2025 0 Comments

CELEX:62022CJ0728: Judgment of the Court (Fifth Chamber) of 20 March 2025.#Associazione Nazionale Italiana Bingo - Anib and Others v Ministero dell'Economia e delle Finanze and Agenzia delle Dogane e dei Monopoli.#References for a preliminary ruling – Directive 2014/23/EU – Concessions for the activity of managing games and collecting bets – Article 43 – Modification of a concession during its performance – National legislation providing for the payment by concessionaires of a monthly fee payable in respect of the extension of the duration of the validity of the concessions – Compatibility – Article 5 – Obligation on Member States to confer on the contracting authority the power to initiate, at the request of a concessionaire, a procedure to modify the operating conditions of a concession,

March 21, 2025 0 Comments

UPRS Sodba I U 1898/2021-11

Obstoj listine, ki ustreza računovodskim standardom, torej po stališču Vrhovnega sodišča RS sam po sebi na davčnem področju ni zadosten pogoj za uspešnost dokazovanja nastanka poslovnega dogodka. To v konkretnem primeru pomeni, da formalno popoln potni nalog še ne pomeni nujno, da je bilo službeno potovanje dejansko izvedeno. In obratno, davčni zavezanec lahko kljub formalno pomanjkljivim potnim nalogom z drugimi dokazi (npr. druge evidence) dokazuje (in dokaže) obstoj, trajanje in namen službenih poti.
March 21, 2025 0 Comments
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