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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.


 

eVročanje: prijava, odjava in sprememba elektronskega naslova, 29. 5. 2025

V četrtek, 29. 5. 2025, bo onemogočena prijava in odjava v eVročanje ter tudi spreminjanje elektronskih naslovov za namen eVročanja zaradi nadgradnje sistema eDavki. Obrazca eVročanje-POS ne bo mogoče vložiti prek eDavkov in ravno tako ne bo možno urejati teh podatkov prek mobilne aplikacije eDavki.

May 28, 2025 0 Comments

CELEX:62023CJ0293_SUM: Judgment of the Court (Fifth Chamber) of 28 November 2024.#ENGIE Deutschland GmbH v Landesregulierungsbehörde beim Sächsischen Staatsministerium für Wirtschaft, Arbeit und Verkehr.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Internal market for electricity – Directive (EU) 2019/944 – Points 28 and 29 of Article 2 – Concept of ‘distribution’ – Concept of ‘distribution system operator’ – Concept of ‘distribution system’ – Articles 30 to 39 – Distribution system operation – Undertaking operating an energy facility comprising a combined heat and power plant and an electric wiring system, supplying heat, hot water and electricity to the tenants of a residential complex – Simultaneous sale of the electricity generated –

May 28, 2025 0 Comments

CELEX:62024CJ0186_SUM: Judgment of the Court (Seventh Chamber) of 27 March 2025.#Dr. Matthäus Metzler, agissant en qualité d’administrateur de l’insolvabilité v Auto1 European Cars B.V.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) 2015/848 – Insolvency proceedings – Article 31(1) – Awareness of the insolvency proceedings – Obligations for the benefit of a debtor which should be honoured for the benefit of the insolvency practitioner – Sale of an asset (car) by the debtor after the opening of the insolvency proceedings – Honouring of an obligation to a debtor.#Case C-186/24.

May 28, 2025 0 Comments

CELEX:62023CJ0506_SUM: Judgment of the Court (Eighth Chamber) of 5 December 2024.#Network One Distribution SRL v Agenţia Naţională de Administrare Fiscală - Direcţia Generală Regională a Finanţelor Publice Bucureşti and Others.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling – Customs union – Incurrence and recovery of a customs debt – Regulation (EU) No 952/2013 – Recovery of anti-dumping duties relating to imports from China – Charging of interest on arrears under Regulation No 952/2013 – National legislation providing for the imposition of a late payment penalty in addition to interest on arrears.#Case C-506/23.

May 28, 2025 0 Comments

CELEX:62023CJ0584_SUM: Judgment of the Court (Sixth Chamber) of 10 April 2025.#Asepeyo Mutua Colaboradora de la Seguridad Social nº 151 and KT v Instituto Nacional de la Seguridad Social (INSS) and Others.#Request for a preliminary ruling from the Juzgado de lo Social de Barcelona.#Reference for a preliminary ruling – Social policy – Equal treatment for men and women in matters of social security – Directive 79/7/EEC – Article 4(1) – Indirect discrimination on ground of sex – Method of calculating the pension for permanent incapacity as a result of an accident at work – Taking into account the actual remuneration on the date of the accident at work – Reduction in working hours to care for children under the age of 12.#Case C-584/23.

May 28, 2025 0 Comments

CELEX:62023CJ0389_SUM: Judgment of the Court (Second Chamber) of 5 December 2024.#Bulgarfrukt - Fruchthandels GmbH v Oranzherii Gimel II EOOD.#Request for a preliminary ruling from the Amtsgericht Wedding.#Reference for a preliminary ruling – Judicial cooperation in civil matters – European order for payment procedure – Regulation (EC) No 1896/2006 – European order for payment declared enforceable – Service of judicial and extrajudicial documents in civil or commercial matters – Regulation (EC) No 1393/2007 – Invalid service ascertained during enforcement – National legislation providing for a legal remedy enabling the defendant to apply for the annulment of a European order for payment – Legal consequences – Obligation of the court seised to annul the European order for payment.#Case C-38

May 28, 2025 0 Comments

CELEX:62023CJ0642_SUM: Judgment of the Court (Seventh Chamber) of 16 January 2025.#Flightright GmbH v Etihad Airways P.J.S.C.#Request for a preliminary ruling from the Landgericht Düsseldorf.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Article 8(1)(a) – Right to reimbursement of the cost of the airline ticket in the event of cancellation of a flight – Choice between reimbursement in money or in travel vouchers – Article 7(3) – Concept of the ‘signed agreement of the passenger’ – Loyalty account set up by the passenger on the air carrier’s website.#Case C-642/23.

May 28, 2025 0 Comments

CELEX:62023CJ0710_SUM: Judgment of the Court (First Chamber) of 3 April 2025.#Mgr. L. H. v Ministerstvo zdravotnictví.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 4 – Definitions – Article 6 – Lawfulness of processing – Article 86 – Public access to official documents – Data concerning the representative of a legal person – Case-law of a national court imposing an obligation to inform and consult the data subject prior to disclosure of official documents containing such data.#Case C-710/23.

May 28, 2025 0 Comments

CELEX:62023CJ0129_SUM: Judgment of the Court (Eighth Chamber) of 28 November 2024.#BG Technik cs, a.s. v Generální ředitelství cel.#Requests for a preliminary ruling from the Nejvyšší správní soud and Krajský soud v Ostravě.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Classification of goods – Tariff heading 8703 – Motor cars and other motor vehicles principally designed for the transport of persons – Tariff heading 8713 – Carriages for disabled persons – Regulation (EC) No 718/2009 – Implementing Regulation (EU) 2021/1367 – SELVO 4800 vehicle – Concept of ‘disabled persons’.#Joined Cases C-129/23 and C-567/23.

May 28, 2025 0 Comments

CELEX:62024CO0640:           Ordonnance de la Cour (dixième chambre) du 2 mai 2025.#Presidenza del Consiglio dei Ministri contre SX e.a.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Réponse pouvant être clairement déduite de la jurisprudence – Coopération judiciaire en matière pénale – Directive 2004/80/CE – Article 12, paragraphe 2 – Régimes nationaux d’indemnisation des victimes de la criminalité intentionnelle violente – Crime d’homicide – Indemnisation des membres de la famille proches de la personne décédée – Régime d’indemnisation “en cascade” selon l’ordre de dévolution successorale – Réglementation nationale subordonnant le versement d’une indemnité aux frères et sœurs de la personne décédée à l’absence de conjoint survivant, d’enfants ainsi que des paren

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May 28, 2025 0 Comments

CELEX:62023CJ0093_SUM: Judgment of the Court (Fifth Chamber) of 23 January 2025.#European Union Intellectual Property Office v Neoperl AG.#Appeal – EU trade mark – Regulation (EC) No 207/2009 – Article 4 – Signs of which an EU trade mark may consist – Application for registration of a tactile position mark representing a cylindrical sanitary insert – Article 7 – Absolute grounds for refusal – Obligation to examine at the outset the ground for refusal laid down in Article 7(1)(a) of Regulation No 207/2009 – None – Regulation (EU) 2017/1001 – Article 72(3) – Power of the General Court to alter the decision of the Board of Appeal – Limits.#Case C-93/23 P.

May 28, 2025 0 Comments

CELEX:62024CJ0020_SUM: Judgment of the Court (Seventh Chamber) of 6 March 2025.#M1.R. and M2.R. v AAA sp. z o.o.#Request for a preliminary ruling from the Sąd Rejonowy dla m.st. Warszawy w Warszawie.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Article 2(g) – Article 3(2) and (3) – Right to compensation in the event of a long delay to a flight – Scope – Passengers having a boarding pass – Proof of a reservation confirmed by the air carrier – Passengers travelling free of charge or at a reduced fare not available directly or indirectly to the public – Flight part of a package tour financed by a third party – Burden of providing payment.#Case C-20/24.

May 28, 2025 0 Comments

CELEX:62023CJ0269_SUM: Judgment of the Court (Second Chamber) of 28 November 2024.#Hengshi Egypt Fiberglass Fabrics SAE and Jushi Egypt for Fiberglass Industry SAE v European Commission.#Appeal – Common commercial policy – Protection against subsidised imports from third countries – Agreement on Subsidies and Countervailing Measures of the World Trade Organization (WTO) – Articles 1 and 2 – Regulation (EU) 2016/1037 – Articles 2 to 4 – Concepts of ‘subsidy’, ‘government’, ‘specificity’ and ‘benefit’ – Financial contributions granted by Chinese public bodies to undertakings incorporated under Egyptian law owned by Chinese entities established in the China-Egypt Suez Economic and Trade Cooperation Zone – Possibility of classifying such financial contributions as subsidies granted by the Gove

May 28, 2025 0 Comments

CELEX:62022CJ0680_SUM: Judgment of the Court (Fifth Chamber) of 12 December 2024.#DD v European Union Agency for Fundamental Rights.#Appeal – Civil service – Staff Regulations of Officials of the European Union and the Conditions of Employment of Other Servants of the European Union – Members of the temporary staff – Disciplinary proceedings – Administrative investigation – Concept of ‘plagiarism’ – Appointment by the appointing authority of an investigator with whom it has a business relationship – Conflict of interest – Article 41(1) of the Charter of Fundamental Rights of the European Union – Objective impartiality – Article 17a – Official’s freedom of expression – Articles 11, 12 and 21 – Respect for the principles of loyalty and impartiality.#Case C-680/22 P.

May 28, 2025 0 Comments

CELEX:62022CJ0717_SUM: Judgment of the Court (Third Chamber) of 19 December 2024.#„SISTEM LUX“ OOD and VU v Teritorialna direktsia Mitnitsa Burgas and Teritorialna direktsia Mitnitsa Burgas kam Agentsia „Mitnitsi“.#Requests for a preliminary ruling from the Rayonen sad Svilengrad and Administrativen sad - Haskovo.#Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Union Customs Code – Article 15 – Provision of information to the customs authorities – Failure to comply with the customs legislation – Article 42 – Effective, proportionate and dissuasive penalties – Framework Decision 2005/212/JHA – Confiscation of crime-related proceeds, instrumentalities and property – Articles 2(1) – Confiscation – National provision providing for the imposition of a fine of

May 28, 2025 0 Comments

CELEX:62023CJ0527_SUM: Judgment of the Court (Sixth Chamber) of 12 December 2024.#Weatherford Atlas Gip SA v Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Soluţionare a Contestaţiilor and Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili.#Request for a preliminary ruling from the Tribunalul Prahova.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right to deduct VAT – Purchase of administrative services provided within the same group of companies – Refusal of the right of deduction.#Case C-527/23.

May 28, 2025 0 Comments

CELEX:62023CJ0379_SUM: Judgment of the Court (Fifth Chamber) of 5 December 2024.#Guldbrev AB v Konsumentombudsmannen.#Request for a preliminary ruling from the Svea Hovrätt.#Reference for a preliminary ruling – Consumer protection – Unfair commercial practices – Directive 2005/29/EC – Article 2(c), (d) and (i) – Article 3(1) – Scope – Concept of ‘product’ – Combined offer consisting of the valuation and purchase of a good.#Case C-379/23.

May 28, 2025 0 Comments

CELEX:62023CJ0526_SUM: Judgment of the Court (Second Chamber) of 28 November 2024.#VariusSystems digital solutions GmbH v GR Inhaberin B & G .#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction and the recognition and enforcement of judgments – Regulation (EU) No 1215/2012 – Special jurisdiction – Claim in matters relating to a contract – Second indent of Article 7(1)(b) – Contract for the provision of services – Software developed in one Member State and adapted to the needs of a customer residing in another Member State – Place of performance.#Case C-526/23.

May 28, 2025 0 Comments

CELEX:62023CJ0516_SUM: Judgment of the Court (Eighth Chamber) of 16 January 2025.#NW and YS v Qatar Airways.#Request for a preliminary ruling from the Landgericht Frankfurt am Main.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Article 3(3) – Travel free of charge or at a reduced fare not available directly or indirectly to the public – Passenger who has paid only charges and air transport taxes – Reservation in the context of a promotional campaign – Article 8(1)(c) – Right to re-routing at a later date – No requirement of a temporal link between the cancelled flight and the re-routing flight desired by the passenger.#Case C-516/23.

May 28, 2025 0 Comments

CELEX:62022CJ0763_SUM: Judgment of the Court (Third Chamber) of 20 March 2025.#Criminal proceedings against OP.#Request for a preliminary ruling from the Tribunal judiciaire de Marseille.#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.

May 28, 2025 0 Comments
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