modro poslovanje....

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: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
CELEX:62023CN0043: Case C-43/23 P: Appeal brought on 28 January 2023 by Thomas Heidmann against the order of the General Court (Fifth Chamber) delivered on 18 November 2022 in Case T-586/22, Heidmann v Parliament and Council March 20, 2023 0 Comments	CELEX:62023CN0019: Case C-19/23: Action brought on 18 January 2023 — Kingdom of Denmark v European Parliament and Council of the European Union March 20, 2023 0 Comments
CELEX:32023D0646: Council Implementing Decision (CFSP) 2023/646 of 20 March 2023 implementing Decision 2011/235/CFSP concerning restrictive measures directed against certain persons and entities in view of the situation in Iran March 20, 2023 0 Comments	CELEX:32023R0645: Council Implementing Regulation (EU) 2023/645 of 20 March 2023 implementing Regulation (EU) No 359/2011 concerning restrictive measures directed against certain persons, entities and bodies in view of the situation in Iran March 20, 2023 0 Comments
CELEX:32023R0606: Regulation (EU) 2023/606 of the European Parliament and of the Council of 15 March 2023 amending Regulation (EU) 2015/760 as regards the requirements pertaining to the investment policies and operating conditions of European long-term investment funds and the scope of eligible investment assets, the portfolio composition and diversification requirements and the borrowing of cash and other fund rules (Text with EEA relevance) March 20, 2023 0 Comments	CELEX:32023R0607: Regulation (EU) 2023/607 of the European Parliament and of the Council of 15 March 2023 amending Regulations (EU) 2017/745 and (EU) 2017/746 as regards the transitional provisions for certain medical devices and in vitro diagnostic medical devices (Text with EEA relevance) March 20, 2023 0 Comments

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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

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

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

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

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

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

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

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

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

CELEX:62023CN0043: Case C-43/23 P: Appeal brought on 28 January 2023 by Thomas Heidmann against the order of the General Court (Fifth Chamber) delivered on 18 November 2022 in Case T-586/22, Heidmann v Parliament and Council

CELEX:62023CN0019: Case C-19/23: Action brought on 18 January 2023 — Kingdom of Denmark v European Parliament and Council of the European Union

CELEX:32023D0646: Council Implementing Decision (CFSP) 2023/646 of 20 March 2023 implementing Decision 2011/235/CFSP concerning restrictive measures directed against certain persons and entities in view of the situation in Iran

CELEX:32023R0645: Council Implementing Regulation (EU) 2023/645 of 20 March 2023 implementing Regulation (EU) No 359/2011 concerning restrictive measures directed against certain persons, entities and bodies in view of the situation in Iran

CELEX:32023R0607: Regulation (EU) 2023/607 of the European Parliament and of the Council of 15 March 2023 amending Regulations (EU) 2017/745 and (EU) 2017/746 as regards the transitional provisions for certain medical devices and in vitro diagnostic medical devices (Text with EEA relevance)

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