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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:62018CJ0572_SUM: Judgment of the Court (Fourth Chamber) of 22 April 2021.#thyssenkrupp Electrical Steel GmbH and thyssenkrupp Electrical Steel Ugo v European Commission.#Appeal – Customs union – Regulation (EU) No 952/2013 – Article 211(6) – Authorisation for inward processing of certain grain-oriented electrical steel products – Risk of adverse effect on the essential interests of EU producers – Examination of the economic conditions – Implementing Regulation (EU) 2015/2447 – Article 259 – European Commission’s conclusion on the economic conditions – Article 263 TFEU – Act not open to challenge.#Case C-572/18 P.

May 9, 2025 0 Comments

CELEX:62020TJ0499_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 30 April 2025.#Banco Cooperativo Español, SA v Single Resolution Board.#Economic and monetary union – Banking union – Single Resolution Mechanism for credit institutions and certain investment firms (SRM) – Single Resolution Fund (SRF) – Decision of the SRB on the calculation of the 2016 ex ante contributions – Exclusion of certain liabilities from the calculation of the ex ante contributions – Article 5(1)(a), (b) and (f) of Delegated Regulation (EU) 2015/63 – Plea of illegality – Principle of non-retroactivity – Non-contractual liability – Sufficiently serious breach of a rule of law intended to confer rights on individuals – Unjust enrichment.#Case T-499/20.

May 9, 2025 0 Comments

CELEX:62023CJ0681: Judgment of the Court (Sixth Chamber) of 8 May 2025.#Mikail Safarbekovich Gutseriev v Council of the European Union.#Appeal – Common foreign and security policy – Restrictive measures adopted in view of the situation in Belarus – Decision 2012/642/CFSP – Regulation (EC) No 765/2006 – Freezing of funds – Restriction on admission to and transit through the territory of the European Union – Inclusion and maintenance of the appellant’s name on the lists of persons, entities and bodies concerned – Criterion of benefit from or support for the Lukashenko regime.#Case C-681/23 P.

May 9, 2025 0 Comments

CELEX:62023CJ0662: Judgment of the Court (Fifth Chamber) of 8 May 2025.#Staatssecretaris van Justitie en Veiligheid v X.#Reference for a preliminary ruling – Asylum policy – Directive 2013/32/EU – Article 4(1) and point (b) of the third subparagraph of Article 31(3) – Procedures for granting international protection – Extension by the determining authority of the six-month examination period – Large number of applications for international protection lodged simultaneously – Concept – Consideration of other circumstances.#Case C-662/23.

May 9, 2025 0 Comments

CELEX:62017TO0544_INF:           Ordonnance du Tribunal (huitième chambre) du 22 janvier 2025.#Imabe Ibérica, SA contre Conseil de résolution unique.#Recours en annulation et en indemnité – Politique économique et monétaire – Mécanisme de résolution unique des établissements de crédit et de certaines entreprises d’investissement – Dispositif de résolution à l’égard de Banco Popular Español – Acte non susceptible de recours – Irrecevabilité manifeste.#Affaire T-544/17.

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May 9, 2025 0 Comments

CELEX:62019CJ0517_SUM: Judgment of the Court (Third Chamber) of 25 March 2021.#Maria Alvarez y Bejarano and Others v European Commission.#Appeal – Civil service – Staff Regulations of Officials of the European Union – Reform of the Staff Regulations – Regulation (EU, Euratom) No 1023/2013 – New provisions on the reimbursement of annual travel expenses and the grant of travelling time – Link with expatriate or foreign resident status – Plea of illegality – Principles of equal treatment and proportionality – Intensity of judicial review.#Joined Cases C-517/19 P and C-518/19 P.

May 9, 2025 0 Comments

CELEX:62023CJ0615: Judgment of the Court (First Chamber) of 8 May 2025.#Dyrektor Krajowej Informacji Skarbowej v P. S.A.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 73 – Taxable amount – Consideration – Subsidies directly linked to the price of a taxable transaction – Collective public transport services – Compensation paid by a local authority to the service provider to cover the costs incurred – Direct link between the compensation and the services provided.#Case C-615/23.

May 9, 2025 0 Comments

CELEX:62024CJ0212: Judgment of the Court (Tenth Chamber) of 8 May 2025.#L.T. s.s. and Others v Istituto nazionale della previdenza sociale (INPS).#References for a preliminary ruling – Social policy – Fixed-term work – Directive 1999/70/EC – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clause 4(1) – Principle of non-discrimination against fixed-term workers – Scope – Concept of an ‘employment condition’ – Fixed-term agricultural labourers – Social security contributions calculated on the basis of remuneration – Remuneration of fixed-term agricultural workers established on the basis of daily working hours completed – Remuneration of permanent agricultural workers established on the basis of a fixed daily working time.#Joined Cases C-212/24, C-226/24 and C-227/

May 9, 2025 0 Comments

CELEX:62024CJ0236: Judgment of the Court (First Chamber) of 8 May 2025.#Provincie Oost-Vlaanderen and Sogent v KG and WA.#Reference for a preliminary ruling – Environment – Directive 2011/92/EU – Assessment of the effects of certain public and private projects on the environment – Projects listed in Annex II – Determination of the projects to be made subject to an environmental impact assessment (screening) – Article 9a – Prevention of conflicts of interest – Combining the functions of developer and the authority competent to make that determination – Appropriate separation between conflicting functions.#Case C-236/24.

May 9, 2025 0 Comments

CELEX:62020CJ0053_SUM: Judgment of the Court (Fourth Chamber) of 15 April 2021.#Hengstenberg GmbH & Co. KG v Spreewaldverein eV.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Protection of geographical indications and designations of origin for agricultural products and foodstuffs – Regulation (EU) No 1151/2012 – First subparagraph of Article 49(3) and second subparagraph of Article 49(4) – First subparagraph of Article 53(2) – Amendment to a product specification – Spreewald gherkins (Germany) ‘Spreewälder Gurken (PGI)’ – Amendments which are not minor – Opposition proceedings – Statement of opposition to the amendment application – Appeal against the decision granting that application – Concept of ‘legitimate interest’.#Case C-5

May 9, 2025 0 Comments

CELEX:62020CJ0301_SUM: Judgment of the Court (Sixth Chamber) of 1 July 2021.#UE and HC v Vorarlberger Landes- und Hypotheken-Bank AG.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 650/2012 – European Certificate of Succession – Validity of a certified copy of the certificate not having an expiry date – Article 65(1) – Article 69 – Effects of the certificate as regards the persons who are designated on it but have not requested it to be issued – Article 70(3) – Date to take into account for the assessment of the validity of the copy – Evidential effects of the copy.#Case C-301/20.

May 9, 2025 0 Comments

CELEX:62017TO0554_INF:           Ordonnance du Tribunal (huitième chambre) du 22 janvier 2025.#Ramón González Calvet et Joan González Calvet contre Conseil de résolution unique.#Recours en annulation et en indemnité – Politique économique et monétaire – Mécanisme de résolution unique des établissements de crédit et de certaines entreprises d’investissement – Dispositif de résolution à l’égard de Banco Popular Español – Acte non susceptible de recours – Irrecevabilité manifeste.#Affaire T-554/17.

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May 9, 2025 0 Comments

CELEX:62017TO0545_INF:           Ordonnance du Tribunal (huitième chambre) du 22 janvier 2025.#Afectados Banco Popular contre Conseil de résolution unique.#Recours en annulation et en indemnité – Politique économique et monétaire – Mécanisme de résolution unique des établissements de crédit et de certaines entreprises d’investissement – Dispositif de résolution à l’égard de Banco Popular Español – Acte non susceptible de recours – Irrecevabilité manifeste.#Affaire T-545/17.

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May 9, 2025 0 Comments

CELEX:62019CJ0480_SUM: Judgment of the Court (Second Chamber) of 29 April 2021.#Proceedings brought by E.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Income tax – Income from capital – Income distributed by a resident undertaking for collective investment in transferable securities (UCITS) constituted in accordance with contract law – Income distributed by a UCITS established in another Member State and constituted in accordance with statute – Difference in treatment – Article 65 TFEU – Objectively comparable situations.#Case C-480/19.

May 9, 2025 0 Comments

CELEX:62023CJ0324: Judgment of the Court (Third Chamber) of 8 May 2025.#OF and Others v M.K., en qualité de mandataire liquidateur de Getin Noble Bank S.A. en liquidation (anciennement Getin Noble Bank S.A.).#Reference for a preliminary ruling – Consumer protection – Unfair terms in consumer contracts – Directive 93/13/EEC – Article 6(1) and Article 7(1) – Mortgage loan agreement indexed to a foreign currency – Legal action brought by the consumer seeking a declaration that the agreement is null and void – Application for the grant of protective measures suspending performance of the agreement – Directive 2014/59/EU – Recovery and resolution of credit institutions – Bank under resolution – Article 1(2) – Member States’ power to adopt rules that are stricter than or additional to those in t

May 9, 2025 0 Comments

CELEX:62020CJ0073_SUM: Judgment of the Court (First Chamber) of 22 April 2021.#ZM v E. A. Frerichs.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Regulation (EC) No 1346/2000 – Insolvency proceedings – Article 4 – Law applicable to insolvency proceedings – Law of the Member State within the territory of which the proceedings are opened – Article 13 – Acts detrimental to all the creditors – Exception – Conditions – Act subject to the law of a Member State other than the State of the opening of proceedings – Act which is not open to challenge on the basis of that law – Regulation (EC) No 593/2008 – Law applicable to contractual obligations – Article 12(1)(b) – Scope of the law applicable to the contract – Performance of the obligations aris

May 9, 2025 0 Comments

CELEX:62023CJ0581: Judgment of the Court (Second Chamber) of 8 May 2025.#Beevers Kaas BV v Albert Heijn België NV and Others.#Reference for a preliminary ruling – Competition – Agreements, decisions and concerted practices – Prohibition – Vertical agreements – Article 101(3) TFEU – Regulation (EU) No 330/2010 – Block exemption – Article 4(b)(i) – Hardcore restriction that removes the benefit of that exemption – Exception – Exclusive distribution agreements – Restriction of active sales in an exclusive territory – Concept of ‘agreement’ – Concurrence of wills between the supplier and its buyers – Proof – Exclusive territory allocated to a buyer – Absence of active sales by other buyers in that territory.#Case C-581/23.

May 9, 2025 0 Comments

CELEX:62020CJ0075_SUM: Judgment of the Court (Eighth Chamber) of 22 April 2021.#UAB „Lifosa“ v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos.#Reference for a preliminary ruling – Customs union – Community Customs Code – Regulation (EEC) No 2913/92 – Article 29(1) – Article 32(1)(e)(i) – Union Customs Code – Regulation (EU) No 952/2013 – Article 70(1) – Article 71(1)(e)(i) – Determination of the customs value – Transaction value – Adjustment – Price including delivery at the border.#Case C-75/20.

May 9, 2025 0 Comments

CELEX:62024CJ0130: Judgment of the Court (Tenth Chamber) of 8 May 2025.#YC v Stadt Wuppertal.#Reference for a preliminary ruling – Citizenship of the Union – Article 20 TFEU – Right to move and reside freely in the territory of the Member States – Derived right of residence of a third-country national who has a dependent minor child with status of citizen of the Union – Relationship of dependency – Nature of a derived right of residence – Point at which the derived right of residence arises – Obligation to obtain a visa subsequently in a third country.#Case C-130/24.

May 9, 2025 0 Comments

CELEX:62019CJ0703_SUM: Judgment of the Court (First Chamber) of 22 April 2021.#J.K. v Dyrektor Izby Administracji Skarbowej w Katowicach.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98(2) – Option for Member States to apply one or two reduced VAT rates to certain supplies of goods and services – Classification of a commercial activity as ‘provision of services’ – Annex III, point 12a – Implementing regulation (EU) No 282/2011 – Article 6 – Concept of ‘restaurant and catering services’ – Meals ready for immediate consumption on the vendor’s premises or in a catering area – Meals ready for immediate consumption to be taken away.#Case C-703/19.

May 9, 2025 0 Comments
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