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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:62020CJ0635: Judgment of the Court (First Chamber) of 16 February 2023.#European Commission v Italian Republic and Kingdom of Spain.#Appeal – Rules on languages – Notice of open competitions for the recruitment of administrators’ functions as investigators and team leaders – Knowledge of languages – Restriction of the choice of the second competition language to English, French and German – Language of communication with the European Personnel Selection Office (EPSO) – Regulation No 1 – Staff Regulations – Article 1d(1) – Difference in treatment based on language – Justification – Interests of the service – Requirement to recruit administrators who are ‘immediately operational’ – Judicial review – Standard of proof required.#Case C-635/20 P.

February 16, 2023 0 Comments

CELEX:62021CJ0633:           Arrêt de la Cour (dixième chambre) du 16 février 2023.#Commission européenne contre République hellénique.#Manquement d’État – Environnement – Directive 2008/50/CE – Qualité de l’air ambiant – Article 13, paragraphe 1, et annexe XI – Dépassement systématique et persistant de la valeur limite annuelle fixée pour le dioxyde d’azote (ΝΟ2) dans l’agglomération d’Athènes (Grèce) – Article 23, paragraphe 1 – Annexe XV – Période de dépassement “la plus courte possible” – Mesures appropriées.#Affaire C-633/21.

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February 16, 2023 0 Comments

CELEX:62021CJ0675:           Arrêt de la Cour (septième chambre) du 16 février 2023.#Strong Charon, Soluções de Segurança, S.A. contre 2045-Empresa de Segurança, S.A. et FL.#Renvoi préjudiciel – Politique sociale – Transfert d’entreprises – Maintien des droits des travailleurs – Directive 2001/23/CE – Champ d’application – Refus du cessionnaire de reconnaître le transfert du contrat de travail – Notion de “transfert” – Notion d’“entité économique” – Absence de lien conventionnel entre le cédant et le cessionnaire.#Affaire C-675/21.

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February 16, 2023 0 Comments

CELEX:62020CJ0707: Judgment of the Court (Third Chamber) of 16 February 2023.#Gallaher Limited v The Commissioners for Her Majesty's Revenue & Customs.#Reference for a preliminary ruling – Direct taxation – Corporate income tax – Articles 49, 63 and 64 TFEU – Freedom of establishment – Free movement of capital – Disposal of assets within a group of companies – Company resident for tax purposes in one Member State having a parent company resident for tax purposes in another Member State and a sister company resident for tax purposes in a third country – Disposal of intellectual property rights of the company resident for tax purposes in a Member State to its sister company resident for tax purposes in a third country – Disposal by the company resident for tax purposes in a Member State of s

February 16, 2023 0 Comments

CELEX:62021CJ0710: Judgment of the Court (Seventh Chamber) of 16 February 2023.#IEF Service GmbH v HB.#Reference for a preliminary ruling – Social policy – Protection of employees in the event of the insolvency of their employer – Directive 2008/94/EC – Article 9(1) – Undertaking that has its registered office in one Member State and offers its services in another Member State – Worker whose place of residence is in that other Member State – Work performed in the Member State in which the worker’s employer has its registered office and, one week out of two, in the Member State in which the worker resides – Determining which Member State’s guarantee institution is responsible for meeting outstanding wage claims.#Case C-710/21.

February 16, 2023 0 Comments

CELEX:62021CJ0343: Judgment of the Court (Eighth Chamber) of 16 February 2023.#PV v Zamestnik izpalnitelen direktor na Darzhaven fond „Zemedelie“.#Reference for a preliminary ruling – Common agricultural policy – Support measures for rural development by the European Agricultural Fund for Rural Development – Agri-environmental payments – Regulation (EC) No 1974/2006 – Inability of the beneficiaries to continue to comply with the commitments given – Concepts of ‘reparcelling’ and ‘land-consolidation measures’ – Absence of measures necessary to adapt the obligations of the beneficiary to the new situation of the holding – Regulation (EC) No 1122/2009 – Concept of ‘force majeure and exceptional circumstances’.#Case C-343/21.

February 16, 2023 0 Comments

CELEX:62021CJ0312: Judgment of the Court (Second Chamber) of 16 February 2023.#Tráficos Manuel Ferrer S.L. and Ignacio v Daimler AG.#Reference for a preliminary ruling – Competition – Compensation for harm caused by a practice prohibited under Article 101(1) TFEU – Decision of the Commission finding the existence of collusive arrangements on pricing and gross price increases for trucks in the European Economic Area (EEA) – National rule of civil procedure under which, in the event that the claim is upheld in part, costs are to be borne by each party, except in cases of wrongful conduct – Procedural autonomy of the Member States – Principles of effectiveness and equivalence – Directive 2014/104/EU – Objectives and overall balance – Article 3 – Right to full compensation for the harm suffere

February 16, 2023 0 Comments

CELEX:62021CJ0393: Judgment of the Court (Fourth Chamber) of 16 February 2023.#Lufthansa Technik AERO Alzey GmbH v Arik Air Limited and Others.#Reference for a preliminary ruling – Judicial cooperation in civil and commercial matters – Regulation (EC) No 805/2004 – European Enforcement Order for uncontested claims – Article 23(c) – Stay of enforcement of a judgment certified as a European Enforcement Order – Exceptional circumstances – Concept.#Case C-393/21.

February 16, 2023 0 Comments

CELEX:62021CJ0519: Judgment of the Court (Seventh Chamber) of 16 February 2023.#ASA v DGRFP Cluj.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Construction of a building complex by an association without legal personality – Association contract – Sale of the apartments of that building complex by certain members – Determination of the taxable person liable for the tax – Principle of fiscal neutrality – Right to deduct VAT.#Case C-519/21.

February 16, 2023 0 Comments

CELEX:62021CJ0745: Judgment of the Court (Tenth Chamber) of 16 February 2023.#L.G. v Staatssecretaris van Justitie en Veiligheid.#Reference for a preliminary ruling – Asylum policy – Regulation (EU) No 604/2013 – Criteria and mechanisms for determining the Member State responsible for examining an application for international protection – Article 6(1) – Best interests of the child – Article 16(1) – Dependent person – Article 17(1) – Discretionary clauses – Implementation by a Member State – Third-country national pregnant at the time of lodging her application for international protection – Marriage – Spouse beneficiary of international protection in the Member State concerned – Decision refusing to process the application and to transfer the applicant to another Member State deemed to be

February 16, 2023 0 Comments

CELEX:62021CC0478: Opinion of Advocate General Medina delivered on 16 February 2023.###

February 16, 2023 0 Comments

CELEX:62021CC0663:           Schlussanträge des Generalanwalts J. Richard de la Tour vom 16. Februar 2023.###

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February 16, 2023 0 Comments

CELEX:62021CJ0524: Judgment of the Court (Second Chamber) of 16 February 2023.#IG v Agenţia Judeţeană de Ocupare a Forţei de Muncă Ilfov.#Reference for a preliminary ruling – Social policy – Protection of employees in the event of their employer’s insolvency – Directive 2008/94/EC – Employees’ salary claims borne by guarantee institutions – Limitation of the liability of guarantee institutions to employees’ salary claims relating to the three months prior or subsequent to the date on which insolvency proceedings are opened – Application of a limitation period – Recovery of payments unduly made by the guarantee institution – Conditions.#Case C-524/21.

February 16, 2023 0 Comments

CELEX:62021CJ0472: Judgment of the Court (Fifth Chamber) of 16 February 2023.#Monz Handelsgesellschaft lnternational mbH & Co. KG v Büchel GmbH & Co. Fahrzeugtechnik KG.#Reference for a preliminary ruling – Intellectual property – Design – Directive 98/71/EC – Article 3(3) and (4) – Conditions for obtaining protection for a component part of a complex product – Concepts of ‘visibility’ and ‘normal use’ – Visibility of a component part of a complex product during normal use of that product by the end user.#Case C-472/21.

February 16, 2023 0 Comments

CELEX:62021CJ0349: Judgment of the Court (Third Chamber) of 16 February 2023.#HYA and Others v Spetsializirana prokuratura.#Reference for a preliminary ruling – Telecommunications sector – Processing of personal data and the protection of privacy – Directive 2002/58/EC – Article 15(1) – Limitation of the confidentiality of electronic communications – Judicial decision authorising the interception, recording and storage of telephone conversations of persons suspected of having committed a serious intentional offence – Practice whereby the decision is drawn up in accordance with a pre-drafted template text that does not contain individualised reasons – Second paragraph of Article 47 of the Charter of Fundamental Rights of the European Union – Obligation to state reasons.#Case C-349/21.

February 16, 2023 0 Comments

CELEX:62021CJ0673_INF:           Arrêt de la Cour (septième chambre) du 6 octobre 2022.#KN contre Comité économique et social européen (CESE).#Pourvoi – Droit institutionnel – Comité économique et social européen (CESE) – Code de conduite – Allégations de harcèlement moral contre un membre du CESE – Enquête de l’Office européen de lutte antifraude (OLAF) – Décision de décharger le membre de ses fonctions d’encadrement et de gestion du personnel – Recours en annulation et en indemnisation.#Affaire C-673/21 P.

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February 16, 2023 0 Comments

CELEX:62021CJ0326_INF: Judgment of the Court (Tenth Chamber) of 15 September 2022.#PNB Banka AS v European Central Bank.#Appeal – Economic and monetary policy – Prudential supervision of credit institutions – Insolvency proceedings – Refusal by the European Central Bank (ECB) to grant the request of the board of directors of a credit institution seeking an order instructing the insolvency administrator of that institution to grant the lawyer authorised by that board access to the premises, information, staff and resources of that institution – Competence of the author of the measure – Article 263 TFEU – Measure open to an annulment action – Inadmissibility.#Case C-326/21 P.

February 16, 2023 0 Comments

CELEX:62022CO0544_INF: Order of the Vice-President of the Court of 12 October 2022.#Hervé Juvin v European Parliament.#Case C-544/22 P(R).

February 16, 2023 0 Comments

CELEX:62022CO0079_INF: Order of the Court (Tenth Chamber) of 20 October 2022.#Carlos Correia de Matos v European Commission.#Case C-79/22 P.

February 16, 2023 0 Comments

CELEX:62021TJ0175: Judgment of the General Court (Tenth Chamber) of 15 February 2023.#RH v European Commission.#Case T-175/21.

February 16, 2023 0 Comments
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