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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:62023CJ0723: Judgment of the Court (Sixth Chamber) of 10 April 2025.#Agencia Estatal de la Administración Tributaria v VT and UP.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Directive (EU) 2019/1023 – Procedures concerning restructuring, insolvency and discharge of debt – Article 20 – Access to discharge – Article 23(1) and (2) – Derogations – Natural person who has become insolvent – Conditions for access to discharge of debt – Concept of ‘dishonest or bad faith’ conduct – Conduct towards creditors of a third party.#Case C-723/23.

April 11, 2025 0 Comments

CELEX:62023CJ0584: 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.#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.

April 11, 2025 0 Comments

CELEX:62022CO0337_SUM: Order of the Court (Chambre determining whether appeals should proceed) of 16 November 2022.#European Union Intellectual Property Office (EUIPO) v Nowhere Co. Ltd.#Appeal – EU trade mark – Determination as to whether appeals may proceed – Article 170b of the Rules of Procedure of the Court – Request demonstrating that an issue is significant with respect to the unity, consistency or development of EU law – Appeal allowed to proceed.#Case C-337/22 P.

April 11, 2025 0 Comments

CELEX:62024CC0097: Opinion of Advocate General Medina delivered on 10 April 2025.###

April 11, 2025 0 Comments

CELEX:62021CJ0607: Judgment of the Court (First Chamber) of 10 April 2025.#XXX v État belge.#Reference for a preliminary ruling – Citizenship of the Union – Directive 2004/38/EC – Right of citizens of the Union and their family members to move and reside freely within the territory of the Member States – Article 3 – Beneficiaries – Article 2(2)(d) – Family member – Direct relative in the ascending line of the partner of a Union citizen who is dependent on that Union citizen and/or that partner – Assessment of the condition of being ‘dependent’ – Relevant date for determining material dependence – Article 10 – Conditions for the issue of a residence card – Declaratory nature of a residence card – Submission of an application for a residence card in the host Member State several years after

April 11, 2025 0 Comments

CELEX:62023CJ0481: Judgment of the Court (Fifth Chamber) of 10 April 2025.#Ministerio Fiscal and Abogado del Estado v JMTB.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Framework Decision 2002/584/JHA – European arrest warrant – Article 4(4) and (6) – Grounds for optional non-execution – Condition that the acts fall within the jurisdiction of the executing Member State under its own criminal law – Conviction which is not final – European arrest warrant issued for the purposes of criminal prosecution.#Case C-481/23.

April 11, 2025 0 Comments

CELEX:32018R1240R(08)

The corrigendum does not concern the English version.
April 11, 2025 0 Comments

VSRS Sodba X Ips 23/2024, enako tudi VSRS Sodba X Ips 21/2024, VSRS Sodba X Ips 17/2024

Načelu enakosti ustreza samo takšna normativna različnost, ki ustreza različnosti dejanskih stanj, s tem da razlikovanje ne sme biti arbitrarno in mora predpis v okviru svojega namena izbrati sredstva, sorazmerna ugotovljeni različnosti položajev, ki so podlaga za normativno razlikovanje. Ne zadošča torej, da je izbrani kriterij razlikovanja v razumni povezavi s predmetom različnega pravnega urejanja. Tudi uporaba izbranega kriterija mora prestati preizkus razumnosti na način, da do konca izpelje logiko, ki opravičuje razlikovanje: višina dodatne obremenitve mora biti v razumnem sorazmerju z višjo uporabnostjo, ki jo prinaša boljša lega zemljišča. Upravno sodišče ne bi smelo ugotoviti le, da je izbrani kriterij razlikovanja (lega zemljišč v povezavi z zagotovljenimi elementi komunalne opremljenosti) v razumni povezavi s predmetom različnega pravnega urejanja (razdelitev zemljišč po območjih), ampak bi moralo ugotovljeno logiko razlikovalnih kriterijev...
April 10, 2025 0 Comments

UPRS Sodba I U 797/2022-23

Sodna praksa je že zavzela stališče, da DROE ni dopustno nalagati obveznosti ravnanja s tisto odpadno embalažo, ki izvira od proizvajalcev, ki svoje obveznosti za ravnanje z odpadno embalažo izpolnujejo sami, in za ravnanje s tisto odpadno embalažo, za katero ne velja obveznost PRO. Iz obrazložitve izpodbijane odločbe ne izhaja, ali gre pri vseh zbranih količinah mešane komunalne odpadne embalaže za obdobje od 1. 1. 2021 do 30. 6. 2021, pri navedenem izvajalcu gospodarske javne službe za mešano komunalno odpadno embalažo, za katero velja skupno izpolnjevanje obveznosti PRO.
April 10, 2025 0 Comments

CELEX:62023TJ0297_RES: Judgment of the General Court (First Chamber, Extended Composition) of 2 April 2025.#Gennady Nikolayevich Timchenko v Council of the European Union.#Case T-297/23.

April 10, 2025 0 Comments

CELEX:62020TJ0336_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 9 April 2025 (Extracts).#Hypo Vorarlberg Bank AG v Single Resolution Board.#Economic and monetary union – Banking union – Single Resolution Mechanism for credit institutions and certain investment firms (SRM) – Single Resolution Fund (SRF) – Decision of the SRB on the calculation of the 2016 ex ante contributions – Duty to state reasons – Right to be heard – Principle of legal certainty – Right to effective judicial protection – Principle of non-retroactivity – Plea of illegality.#Case T-336/20.

April 10, 2025 0 Comments

CELEX:62022TJ0565:           Arrêt du Tribunal (neuvième chambre élargie) du 9 avril 2025.#HF contre Parlement européen.#Fonction publique – Agents contractuels – Harcèlement moral – Enquête administrative – Article 12 bis du statut – Demande d’assistance – Rejet de la demande – Article 24 du statut – Comité consultatif sur le harcèlement et sa prévention sur le lieu de travail – Impartialité – Principe de bonne administration – Erreur d’appréciation – Responsabilité – Préjudice moral.#Affaire T-565/22.

This document does not exist in English.
April 10, 2025 0 Comments

CELEX:62023CC0703: Opinion of Advocate General Medina delivered on 10 April 2025.###

April 10, 2025 0 Comments

CELEX:62023CC0143: Opinion of Advocate General Spielmann delivered on 10 April 2025.###

April 10, 2025 0 Comments

CELEX:62025CO0034:           Ordonnance de la Cour (chambre d’admission des pourvois) du 2 avril 2025.#Jacob Cohen Company SpA contre Office de l’Union européenne pour la propriété intellectuelle (EUIPO).#Pourvoi – Marque de l’Union européenne – Admission des pourvois – Article 170 ter du règlement de procédure de la Cour – Demande ne démontrant pas l’importance d’une question pour l’unité, la cohérence ou le développement du droit de l’Union – Non-admission du pourvoi.#Affaire C-34/25 P.

This document does not exist in English.
April 10, 2025 0 Comments

CELEX:62024CC0758:           Conclusions de l'avocat général M. J. Richard de la Tour, présentées le 10 avril 2025.###

This document does not exist in English.
April 10, 2025 0 Comments

CELEX:62022CC0225: Opinion of Advocate General Spielmann delivered on 10 April 2025.###

April 10, 2025 0 Comments

CELEX:62024CC0136: Opinion of Advocate General Norkus delivered on 10 April 2025.###

April 10, 2025 0 Comments

CELEX:62023CC0702: Opinion of Advocate General Medina delivered on 10 April 2025.###

April 10, 2025 0 Comments

CELEX:62022CC0337: Opinion of Advocate General Ćapeta delivered on 10 April 2025.###

April 10, 2025 0 Comments
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