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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:62022CN0727: Case C-727/22: Reference for a preliminary ruling from Supreme Court (Ireland) made on 25 November 2022 — Friends of the Irish Environment CLG v Government of Ireland, Minister for Housing, Planning and Local Government, Ireland and the Attorney General

February 20, 2023 0 Comments

CELEX:62022CN0714: Case C-714/22: Request for a preliminary ruling from the Sofiyski rayonen sad (Bulgaria) lodged on 22 November 2022 — S.R.G. v Profi Credit Bulgaria EOOD

February 20, 2023 0 Comments

CELEX:62022CN0671: Case C-671/22: Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 25 October 2022 — T GmbH v Bezirkshauptmannschaft Spittal an der Drau

February 20, 2023 0 Comments

CELEX:62022CN0667: Case C-667/22: Request for a preliminary ruling from the Tribunale Amministrativo Regionale per il Lazio (Italy) lodged on 21 October 2022 — Amazon Services Europe SARL v Autorità per le Garanzie nelle Comunicazioni

February 20, 2023 0 Comments

CELEX:62022CN0666: Case C-666/22: Request for a preliminary ruling from the Tribunale Amministrativo Regionale per il Lazio (Italy) lodged on 21 October 2022 — Eg Vacation Rentals Ireland Limited v Autorità per le Garanzie nelle Comunicazioni

February 20, 2023 0 Comments

CELEX:62022CN0665: Case C-665/22: Request for a preliminary ruling from the Tribunale Amministrativo Regionale per il Lazio (Italy) lodged on 21 October 2022 — Amazon Services Europe SARL v Autorità per le Garanzie nelle Comunicazioni

February 20, 2023 0 Comments

CELEX:62022CN0664: Case C-664/22: Request for a preliminary ruling from the Tribunale Amministrativo Regionale per il Lazio (Italy) lodged on 21 October 2022 — Google Ireland Limited v Autorità per le Garanzie nelle Comunicazioni

February 20, 2023 0 Comments

CELEX:62022CN0663: Case C-663/22: Request for a preliminary ruling from the Tribunale Amministrativo Regionale per il Lazio (Italy) lodged on 19 October 2022 — Expedia Inc. v Autorità per le Garanzie nelle Comunicazioni

February 20, 2023 0 Comments

CELEX:62022CN0662: Case C-662/22: Request for a preliminary ruling from the Tribunale Amministrativo Regionale per il Lazio (Italy) lodged on 19 October 2022 — Airbnb Ireland UC v Autorità per le Garanzie nelle Comunicazioni

February 20, 2023 0 Comments

CELEX:62022CB0616: Case C-616/22: Order of the Court (Ninth Chamber) of 8 December 2022 (request for a preliminary ruling from the High Court — Ireland) — GY v An Bord Pleanála, the Minister for Housing, Local Government and Heritage, Ireland and the Attorney General (Aarhus Convention — Access to justice — Requirement for a procedure which is not prohibitively expensive — Scope — Obligation to interpret in accordance with the national procedural law)

February 20, 2023 0 Comments

CELEX:62022CB0543: Case C-543/22: Order of the Court (Ninth Chamber) of 8 December 2022 (request for a preliminary ruling from the High Court — Ireland) — Save Roscam Peninsula CLG, SC-F, MF, PH, Abbey Park and District Residents Association Baldoyle v An Bord Pleanála, Galway City Council, the Minister for Housing, Local Government and Heritage, Ireland, the Attorney General and Fingal County Council (Aarhus Convention — Access to justice — Requirement for a procedure which is not prohibitively expensive — Scope — Obligation to interpret in accordance with the national procedural law)

February 20, 2023 0 Comments

CELEX:62022CB0464: Case C-464/22: Order of the Court (Ninth Chamber) of 8 December 2022 (request for a preliminary ruling from the High Court (Ireland)) — Enniskerry Alliance, Enniskerry Demesne Management Company CLG and Protect East Meath Limited v An Bord Pleanála, the Attorney General, Ireland and Louth County Council (Environment — Aarhus Convention — Access to justice — Requirement for a procedure which is not prohibitively expensive — Scope — Obligation to interpret in accordance with the national procedural law)

February 20, 2023 0 Comments

CELEX:62022CB0204: Case C-204/22: Order of the Court (Ninth Chamber) of 22 December 2022 (request for a preliminary ruling from the Úrad pre verejné obstarávanie — Slovakia) — Úrad pre dohľad nad zdravotnou starostlivosťou, Všeobecná zdravotná poisťovňa, a.s., Dôvera zdravotná poist’ovňa a.s., Union zdravotná poisťovňa, a.s. (Reference for a preliminary ruling — Article 53(2) of the Rules of Procedure of the Court of Justice — Article 267 TFEU — Concept of a ‘court or tribunal’ — Criteria relating to the constitution and function of that body — Exercise of judicial or administrative functions — Duty of cooperation of the body making the reference — Directives 89/665/EEC and 2014/24/EU — Public procurement — National regulatory body for public procurement procedures — Entitlement to act on

February 20, 2023 0 Comments

CELEX:62022CA0098: Case C-98/22: Judgment of the Court (Eighth Chamber) of 22 December 2022 (request for a preliminary ruling from the Cour d’appel de Paris — France) — Eurelec Trading SCRL, Scabel SA v Ministre de l’Économie et des Finances (Reference for a preliminary ruling — Judicial cooperation in civil matters — Jurisdiction and recognition and enforcement of judgments in civil and commercial matters — Regulation (EU) No 1215/2012 — Article 1(1) — Concept of ‘civil and commercial matters’ — Action brought by a public authority seeking a declaration of the existence of restrictive practices, an order penalising those practices and an order that they cease)

February 20, 2023 0 Comments

CELEX:62022CA0068: Case C-68/22 P: Judgment of the Court (Seventh Chamber) of 22 December 2022 — European Investment Bank v KL (Appeal — Civil service — Staff of the European Investment Bank (EIB) — Concept of ‘invalidity’ — Declaration of fitness to work — Unjustified absence — Action for annulment and for damages)

February 20, 2023 0 Comments

CELEX:62022CA0020: Case C-20/22: Judgment of the Court (Seventh Chamber) of 22 December 2022 (request for a preliminary ruling from the Conseil d’État — France) — Syndicat Les Entreprises du médicament (LEEM) v Ministre des Solidarités et de la Santé (Reference for a preliminary ruling — Medicinal products for human use — Directive 89/105/EEC — Transparency of measures regulating the pricing of medicinal products for human use and their inclusion in the scope of national health insurance systems — Article 4 — Price freeze imposed on all medicinal products or on certain categories of medicinal products — National measure concerning only certain medicinal products, on an individual basis — Setting a maximum price for sales to health establishments of certain medicinal products)

February 20, 2023 0 Comments

CELEX:62021CA0656: Case C-656/21: Judgment of the Court (Fifth Chamber) of 22 December 2022 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — IM Gestão de Ativos (IMGA) — Sociedade Gestora de Organismos de Investimento Coletivo SA and Others v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Directive 2008/7/EC — Article 5(2)(a) — Indirect taxes on the raising of capital — Stamp duty on services relating to the marketing of shares in undertakings for collective investment in transferable securities)

February 20, 2023 0 Comments

CELEX:62021CA0553: Case C-553/21: Judgment of the Court (Eighth Chamber) of 22 December 2022 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Hauptzollamt Hamburg v Shell Deutschland Oil GmbH (Reference for a preliminary ruling — Directive 2003/96/EC — Taxation of energy products and electricity — Fourth indent of Article 5 — Differentiated rates of excise duty according to whether those products are for business or non-business use — Optional tax exemptions and reductions — Submission of an application for an optional tax reduction after the expiry of the period prescribed for that purpose but before the expiry of the period for assessment of the tax concerned — Principle of legal certainty — Principle of effectiveness — Principle of proportionality)

February 20, 2023 0 Comments

CELEX:62021CA0404: Case C-404/21: Judgment of the Court (Fifth Chamber) of 22 December 2022 (request for a preliminary ruling from the Tribunale ordinario di Asti — Italy) — WP v Istituto nazionale della previdenza sociale, Repubblica italiana (Reference for a preliminary ruling — European Central Bank (ECB) staff members — Transfer of pension rights acquired in a national pension scheme to the ECB pension scheme — Article 4(3) TEU — Principle of sincere cooperation — ECB Conditions of Employment — Article 8 of Annex IIIa — No provision of national law or agreement between the Member State concerned and the ECB)

February 20, 2023 0 Comments

CELEX:62021CA0392: Case C-392/21: Judgment of the Court (Second Chamber) of 22 December 2022 (request for a preliminary ruling from the Curtea de Apel Cluj — Romania) — TJ v Inspectoratul General pentru Imigrări (Reference for a preliminary ruling — Social policy — Protection of the safety and health of workers — Directive 90/270/EEC — Article 9(3) — Work with display screen equipment — Protection of workers’ eyes and eyesight — Special corrective appliances — Spectacles — Acquisition by the employee — Arrangements for the employer to meet the costs)

February 20, 2023 0 Comments
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