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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:62018CJ0798_SUM: Judgment of the Court (Fifth Chamber) of 15 April 2021.#Federazione nazionale delle imprese elettrotecniche ed elettroniche (Anie) and Others and Athesia Energy Srl and Others v Ministero dello Sviluppo Economico and Gestore dei servizi energetici (GSE) SpA.#Requests for a preliminary ruling from the Tribunale Amministrativo Regionale per il Lazio.#References for a preliminary ruling – Environment – Articles 16 and 17 of the Charter of Fundamental Rights of the European Union – Principles of legal certainty and of the protection of legitimate expectations – Energy Charter Treaty – Article 10 – Applicability – Directive 2009/28/EC – Article 3(3)(a) – Promotion of the use of energy from renewable sources – Production of electricity from solar photovoltaic installations

May 9, 2025 0 Comments

CELEX:62020CJ0210_SUM: Judgment of the Court (Ninth Chamber) of 3 June 2021.#Rad Service Srl Unipersonale and Others v Del Debbio SpA and Others.#Reference for a preliminary ruling – Public procurement of service, supply and works contracts – Directive 2014/24/EU – Conduct of the procedure – Choice of participants and award of contracts – Article 63 – Tenderer relying on the capacities of another entity in order to meet the requirements of the contracting authority – Article 57(4), (6) and (7) – Untruthful declarations submitted by that entity – Exclusion of that tenderer without requiring or permitting it to replace that entity – Principle of proportionality.#Case C-210/20.

May 9, 2025 0 Comments

CELEX:62019CJ0826_SUM: Judgment of the Court (Fourth Chamber) of 22 April 2021.#WZ v Austrian Airlines AG.#Request for a preliminary ruling from the Landesgericht Korneuburg.#Reference for a preliminary ruling – Air transport – Compensation and assistance to passengers in the event of denied boarding and of cancellation or long delay of flights – Regulation (EC) No 261/2004 – Article 6 – Delayed flight – Article 8(3) – Diversion of a flight to an airport serving the same town, city or region – Concept of ‘cancellation’ – Extraordinary circumstances – Compensation to passengers in the event of cancellation or long delay of flights in arrival – Obligation to bear the cost of transferring passengers from the actual airport of arrival to the airport for which the booking was made.#Case C-826/1

May 9, 2025 0 Comments

CELEX:62019CJ0307_SUM: Judgment of the Court (First Chamber) of 25 March 2021.#Obala i lučice d.o.o. v NLB Leasing d.o.o.#Reference for a preliminary ruling – Applicable law – Regulation (EC) No 864/2007 and Regulation (EC) No 593/2008 – Scope ratione temporis – Lack of jurisdiction of the Court – Article 94 of the Rules of Procedure of the Court – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Article 1(1) – Substantive scope – Concept of ‘civil and commercial matters’ – Article 7(1) – Concepts of ‘matters relating to a contract’ and ‘provision of services’ – Article 24(1) – Concept of ‘tenancies of immovable property’ – Regulation (EC) No 1393/2007 – Service of judicial and extrajudicial documents – Notaries acting in enforcement proceedings – Proceedings for the

May 9, 2025 0 Comments

CELEX:62019CJ0485_SUM: Judgment of the Court (First Chamber) of 22 April 2021.#LH v Profi Credit Slovakia s.r.o.#Request for a preliminary ruling from the Krajský súd v Prešove.#Reference for a preliminary ruling – Consumer protection – Directive 2008/48/EC – Credit agreements for consumers – Directive 93/13/EEC – Unfair contract terms – Payment made under an unlawful term – Unjust enrichment of the lender – Right to restitution time-barred – Principles of Union law – Principle of effectiveness – Article 10(2) of Directive 2008/48 – Information to be included in a credit agreement – Elimination of certain national requirements on the basis of the case-law of the Court – Interpretation of the old version of the national legislation in accordance with that case-law – Temporal effects.#Case C

May 9, 2025 0 Comments

CELEX:62020CJ0192_SUM: Judgment of the Court (Seventh Chamber) of 10 June 2021.#Prima banka Slovensko a.s. v HD.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Scope – Article 1(2) – Mandatory national legislative provisions – Early termination of the loan agreement – Accumulation of loan interest and default interest.#Case C-192/20.

May 9, 2025 0 Comments

CELEX:62023CJ0410: Judgment of the Court (Fourth Chamber) of 8 May 2025.#I. SA v S. J.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Article 2(b) – Concept of ‘consumer’ – Dual-purpose contract – Farmer concluding a contract for the purchase of a product intended for both agricultural and domestic use – Internal market for electricity – Directive 2009/72/EC – Article 3(7) – Annex I, paragraph 1 (a) – Household customer – Contract for the supply of electricity for a fixed period at a fixed price – Contractual penalty for early termination – National legislation limiting the amount of that penalty to the ‘costs and damages resulting from the contract’.#Case C-410/23.

May 9, 2025 0 Comments

CELEX:62020CJ0062_SUM: Judgment of the Court (Tenth Chamber) of 15 April 2021.#Vogel Import Export NV v Belgische Staat.#Request for a preliminary ruling from the Nederlandstalige rechtbank van eerste aanleg Brussel.#Reference for a preliminary ruling – Regulation (EEC) No 2658/87 – Customs union – Common Customs Tariff – Tariff classification – Combined Nomenclature – Tariff headings – Headings 4407 and 4409 – Planed wooden boards the four corners of which have been slightly rounded over the entire length of the board.#Case C-62/20.

May 9, 2025 0 Comments

CELEX:62019CJ0609_SUM: Judgment of the Court (First Chamber) of 10 June 2021.#BNP Paribas Personal Finance SA v VE.#Request for a preliminary ruling from the tribunal d’instance de Lagny-sur-Marne.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Mortgage loan agreement denominated in a foreign currency (Swiss francs) – Article 4(2) – Main subject matter of the contract – Terms exposing the borrower to a foreign exchange risk – Requirements of intelligibility and transparency – Article 3(1) – Significant imbalance – Article 5 – Contractual term that is in plain, intelligible language.#Case C-609/19.

May 9, 2025 0 Comments

CELEX:62023CJ0697: Judgment of the Court (Ninth Chamber) of 8 May 2025.#HUK-COBURG Haftpflicht-Unterstützungs-Kasse kraftfahrender Beamter Deutschlands a.G. in Coburg v Check24 Vergleichsportal GmbH and Others.#Reference for a preliminary ruling – Directive 2006/114/EC – Misleading and comparative advertising – Article 4(c) – Permitted comparative advertising – Website offering an online insurance comparison service – Comparison by a third party by means of a grading or points system – Article 2(c) – No identification of a ‘competitor’.#Case C-697/23.

May 9, 2025 0 Comments

CELEX:62017TO0553(01)_INF:           Ordonnance du Tribunal (huitième chambre) du 22 janvier 2025.#Agustín Cambra Abaurrea contre Conseil de résolution unique.#Recours en annulation – 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-553/17.

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May 9, 2025 0 Comments

CELEX:62017TO0735_INF:           Ordonnance du Tribunal (huitième chambre) du 22 janvier 2025.#Asociación de Usuarios de Bancos, Cajas y Seguros de España (Adicae Consumidores Críticos y Responsables) contre Conseil de résolution unique.#Recours en annulation – 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-735/17.

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May 9, 2025 0 Comments

CELEX:62023CJ0318:           Arrêt de la Cour (huitième chambre) du 8 mai 2025.#Commission européenne contre République de Slovénie.#Manquement d’État – Environnement – Directive 1999/31/CE – Mise en décharge des déchets – Directive 2008/98/CE – Gestion des déchets – Arrêt de la Cour constatant un manquement – Inexécution partielle – Article 260, paragraphe 2, TFUE – Sanctions pécuniaires – Somme forfaitaire.#Affaire C-318/23.

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May 9, 2025 0 Comments

CELEX:62019CJ0729_SUM: Judgment of the Court (Third Chamber) of 15 April 2021.#TKF v Department of Justice for Northern Ireland.#Request for a preliminary ruling from the Court of Appeal in Northern Ireland.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Recognition and enforcement of decisions in matters relating to maintenance obligations – Regulation (EC) No 4/2009 – Temporal scope – Article 75 – Decisions given by a court of a Member State prior to accession to the European Union.#Case C-729/19.

May 9, 2025 0 Comments

CELEX:62019CJ0046_SUM: Judgment of the Court (Second Chamber) of 22 April 2021.#Council of the European Union v Kurdistan Workers' Party (PKK).#Appeal – Common Foreign and Security Policy – Combating terrorism – Restrictive measures taken against certain persons and entities – Freezing of funds – Common Position 2001/931/CFSP – Article 1(3), (4) and (6) – Regulation (EC) No 2580/2001 – Article 2(3) – Retention of an organisation on the list of persons, groups and entities involved in terrorist acts – Conditions – Decision by a competent authority – Ongoing risk of involvement in terrorist activities – Factual basis of the decisions to freeze funds – Decision to review the national decision on which the initial inclusion was based – Obligation to state reasons.#Case C-46/19 P.

May 9, 2025 0 Comments

CELEX:62023CJ0662_RES: 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:62023CJ0211:           Arrêt de la Cour (dixième chambre) du 8 mai 2025.#Commission européenne contre République portugaise.#Manquement d’État – Article 258 TFUE – Marché unique numérique – Droits d’auteur et droits voisins – Directive (UE) 2019/790 – Absence de transposition et de communication des mesures de transposition – Article 260, paragraphe 3, TFUE – Sanctions pécuniaires – Demande de condamnation au paiement d’une somme forfaitaire et d’une astreinte – Désistement partiel.#Affaire C-211/23.

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May 9, 2025 0 Comments

CELEX:62019CJ0907_SUM: Judgment of the Court (First Chamber) of 25 March 2021.#Q-GmbH v Finanzamt Z.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Directive 2006/112/EC – Value added tax (VAT) – Exemptions – Article 135(1)(a) – Insurance transactions and related services performed by insurance brokers and insurance agents – Service supplied for an insurer, comprising different services – Categorisation as a single supply.#Case C-907/19.

May 9, 2025 0 Comments

CELEX:62019CJ0935_SUM: Judgment of the Court (Ninth Chamber) of 15 April 2021.#Grupa Warzywna Sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Overstatement in the tax return of the amount of the refund of VAT – Error of assessment by the taxable person concerning the taxable nature of a transaction – Correction of the tax return following an audit – Penalty of an amount equal to 20% of the overstated VAT reimbursement – Principle of proportionality.#Case C-935/19.

May 9, 2025 0 Comments

CELEX:62024CJ0252: Judgment of the Court (Ninth Chamber) of 8 May 2025.#Prisum Healthcare S.R.L. v Autoritatea Vamală Română.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Tariff classification – Headings 2106 and 2202 – Food supplement in liquid form.#Case C-252/24.

May 9, 2025 0 Comments
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