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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:62021CA0769: Case C-769/21: Judgment of the Court (Tenth Chamber) of 8 December 2022 (request for a preliminary ruling from the Administratīvā rajona tiesa — Latvia) — AAS ‘BTA Baltic Insurance Company’ v Iepirkumu uzraudzības birojs, Tieslietu ministrija (Reference for a preliminary ruling — Public procurement — Directive 2014/24/EU — Article 18(1) — Principles of equal treatment, transparency and proportionality — Decision to withdraw an invitation to tender — Tenders submitted separately by two tenderers belonging to the same economic operator and constituting the two most economically advantageous tenders — Refusal of the successful tenderer to sign the contract — Decision of the contracting authority to refuse the tender of the next tenderer, terminate the procedure and issue a

January 30, 2023 0 Comments

CELEX:62021CA0731: Case C-731/21: Judgment of the Court (Eighth Chamber) of 8 December 2022 (request for a preliminary ruling from the Cour de cassation du Grand-Duché de Luxembourg — Luxembourg) — GV v Caisse nationale d’assurance pension (Reference for a preliminary ruling — Free movement of persons — Article 45 TFEU — Workers — Regulation (EU) No 492/2011 — Article 7(1) and (2) — Equal treatment — Social advantages — Survivor’s pension — Members of a civil partnership — National legislation making the grant of a survivor’s pension conditional upon the entry in the national register of a partnership that was validly concluded and registered in another Member State)

January 30, 2023 0 Comments

CELEX:62021CA0625: Case C-625/21: Judgment of the Court (Ninth Chamber) of 8 December 2022 (request for a preliminary ruling from the Oberster Gerichtshof — Austria) — VB v GUPFINGER Einrichtungsstudio GmbH (Reference for a preliminary ruling — Directive 93/13/EEC — Unfair terms in consumer contracts — Unjustified withdrawal from a contract by the consumer — Term determining the trader’s right to compensation declared unfair — Application of supplementary national law)

January 30, 2023 0 Comments

CELEX:62021CA0600: Case C-600/21: Judgment of the Court (Ninth Chamber) of 8 December 2022 (request for a preliminary ruling from the Cour de cassation — France) — QE v Caisse régionale de Crédit mutuel de Loire-Atlantique et du Centre Ouest (Reference for a preliminary ruling — Consumer protection — Unfair terms in consumer contracts — Directive 93/13/EEC — Article 3(1) — Article 4 — Criteria for assessing whether a term is unfair — Term relating to the accelerated repayment of a loan agreement — Contractual dispensation from the requirement for a formal written demand)

January 30, 2023 0 Comments

CELEX:62021CA0595: Case C-595/21: Judgment of the Court (Eighth Chamber) of 1 December 2022 (request for a preliminary ruling from the Bayerisches Verwaltungsgericht Ansbach — Germany) — LSI — Germany GmbH v Freistaat Bayern (Reference for a preliminary ruling — Consumer protection — Provision of food information to consumers — Regulation (EU) No 1169/2011 — Article 17 and point 4 of Part A of Annex VI — ‘Name of the food’ — ‘Name of the product’ — Mandatory particulars in food labelling — Component or ingredient used for the partial or whole substitution of the component or ingredient which consumers expect to see normally used or present in a food)

January 30, 2023 0 Comments

CELEX:62021CA0564: Case C-564/21: Judgment of the Court (Tenth Chamber) of 1 December 2022 (request for a preliminary ruling from the Verwaltungsgericht Wiesbaden — Germany) — BU v Federal Republic of Germany (Reference for a preliminary ruling — Fundamental rights — Right to an effective remedy — Article 47 of the Charter of Fundamental Rights of the European Union — Asylum policy — Directive 2013/32/EU — Article 11(1), Article 23(1) and Article 46(1) and (3) — Access to information in the applicant’s file — Completeness of the file — Metadata — Communication of that file in the form of individual unstructured electronic files — Information in writing — Digitised copy of the decision with a handwritten signature — Keeping of the electronic file without archiving a paper file)

January 30, 2023 0 Comments

CELEX:62021CA0512: Case C-512/21: Judgment of the Court (Tenth Chamber) of 1 December 2022 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — Aquila Part Prod Com S.A v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 168 — Right to deduct VAT — Principles of fiscal neutrality, effectiveness and proportionality — Fraud — Proof — Obligation of care of the taxable person — Taking into consideration of an infringement of the obligations arising from national provisions and EU law relating to the safety of the food chain — Authority given by the taxable person to a third party to enter into the taxed transactions — Charter of Fundamental Right

January 30, 2023 0 Comments

CELEX:62021CA0419: Case C-419/21: Judgment of the Court (Eighth Chamber) of 1 December 2022 (request for a preliminary ruling from the Sąd Rejonowy dla m.st. Warszawy w Warszawie — Poland) — X sp. z o.o. sp.k. v Z (Reference for a preliminary ruling — Directive 2011/7/EU — Combating late payment in commercial transactions — Article 2(1) — Concept of ‘commercial transactions’ — Compensation for recovery costs incurred by the creditor due to late payment by the debtor — Article 6 — Fixed minimum sum of EUR 40 — Several late payments for supplies of goods or services under a single contract)

January 30, 2023 0 Comments

CELEX:62021CA0409: Case C-409/21: Judgment of the Court (Seventh Chamber) of 1 December 2022 (request for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) — DELID EOOD v Izpalnitelen direktor na Darzhaven fond ‘Zemedelie’ (Reference for a preliminary ruling — Common agricultural policy (CAP) — European Agricultural Fund for Rural Development (EAFRD) funding — Regulation (EU) No 1305/2013 — Investment support — National legislation making the grant of the support conditional upon the person applying for support submitting a certificate of registration of a livestock facility in that person’s name and showing that, on the date of submission of the application, the output of that person’s agricultural holding is equivalent to at least EUR 8 000)

January 30, 2023 0 Comments

CELEX:62021CA0378: Case C-378/21: Judgment of the Court (Seventh Chamber) of 8 December 2022 (request for a preliminary ruling from the Bundesfinanzgericht — Austria) — P GmbH v Finanzamt Österreich (Reference for a preliminary ruling — Harmonisation of fiscal legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 203 — Adjustment of the VAT return — Recipients of services who are not entitled to make deductions — No risk of loss of tax revenue)

January 30, 2023 0 Comments

CELEX:62021CA0370: Case C-370/21: Judgment of the Court (Eighth Chamber) of 1 December 2022 (request for a preliminary ruling from the Landgericht München I — Germany) — DOMUS-Software-AG v Marc Braschoß Immobilien GmbH (Reference for a preliminary ruling — Directive 2011/7/EU — Combating late payment in commercial transactions — Compensation for recovery costs incurred by the creditor due to late payment by the debtor — Article 6 — Fixed minimum sum of EUR 40 — Several late payments for periodic supplies of goods or services under a single contract)

January 30, 2023 0 Comments

CELEX:62021CA0348: Case C-348/21: Judgment of the Court (Third Chamber) of 8 December 2022 (request for a preliminary ruling from the Sofiyski gradski sad — Bulgaria) — Criminal proceedings against HYA, IP, DD, ZI, SS (Reference for a preliminary ruling — Judicial cooperation in criminal matters — Directive (EU) 2016/343 — Strengthening of certain aspects of the presumption of innocence and of the right to be present at the trial in criminal proceedings — Article 8(1) — Right of an accused person to be present at the trial — Second paragraph of Article 47 and Article 48(2) of the Charter of Fundamental Rights of the European Union — Right to a fair trial and rights of the defence — Examination of witnesses for the prosecution in the absence of the accused person and his or her lawyer at th

January 30, 2023 0 Comments

CELEX:62021CA0247: Case C-247/21: Judgment of the Court (Eighth Chamber) of 8 December 2022 (request for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — Luxury Trust Automobil GmbH v Finanzamt Österreich (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 42(a) — Article 197(1)(c) — Article 226(11a) — Article 141 — Exemption — Triangular transaction — Designation of the final recipient of a supply as being liable for VAT — Invoicing — Reference to ‘Reverse charge’ — Mandatory — Omission of that reference on an invoice — Retroactive correction of the invoice)

January 30, 2023 0 Comments

CELEX:62021CA0180: Case C-180/21: Judgment of the Court (Fifth Chamber) of 8 December 2022 (request for a preliminary ruling from the Administrativen sad — Blagoevgrad — Bulgaria) — VS v Inspektor v Inspektorata kam Visshia sadeben savet (Reference for a preliminary ruling — Protection of natural persons with regard to the processing of personal data — Regulation (EU) 2016/679 — Articles 2, 4 and 6 — Applicability of Regulation 2016/679 — Concept of ‘legitimate interest’ — Concept of ‘task carried out in the public interest or in the exercise of official authority’ — Directive (EU) 2016/680 — Articles 1, 3, 4, 6 and 9 — Lawfulness of the processing of personal data collected in the course of a criminal investigation — Subsequent processing of data relating to a presumed victim of a crimina

January 30, 2023 0 Comments

CELEX:62020CA0694: Case C-694/20: Judgment of the Court (Grand Chamber) of 8 December 2022 (request for a preliminary ruling from the Grondwettelijk Hof — Belgium) — Orde van Vlaamse Balies, IG, Belgian Association of Tax Lawyers, CD, JU v Vlaamse Regering (Reference for a preliminary ruling — Administrative cooperation in the field of taxation — Mandatory automatic exchange of information in relation to reportable cross-border arrangements — Directive 2011/16/EU, as amended by Directive (EU) 2018/822 — Article 8ab(5) — Validity — Legal professional privilege of the lawyer — Exemption from the reporting obligation for the benefit of lawyer-intermediaries subject to legal professional privilege — Obligation on that lawyer-intermediary to notify any other intermediary who is not his or her c

January 30, 2023 0 Comments

CELEX:62020CA0653: Case C-653/20 P: Judgment of the Court (Sixth Chamber) of 1 December 2022 — European Union Intellectual Property Office (EUIPO) v Guillaume Vincenti (Appeal — Civil Service — Officials — Staff Regulations of Officials of the European Union — Article 45(1) — Promotion — Decision not to promote an official — Article 41(1) and (2)(a) of the Charter of Fundamental Rights of the European Union — Right to be heard — Duty to state reasons)

January 30, 2023 0 Comments

CELEX:62020CA0460: Case C-460/20: Judgment of the Court (Grand Chamber) of 8 December 2022 (request for a preliminary ruling from the Bundesgerichtshof — Germany) — TU, RE v Google LLC (Reference for a preliminary ruling — Protection of natural persons with regard to the processing of personal data — Directive 95/46/EC — Article 12(b) — Point (a) of the first paragraph of Article 14 — Regulation (EU) 2016/679 — Article 17(3)(a) — Operator of an internet search engine — Research carried out on the basis of a person’s name — Displaying a link to articles containing allegedly inaccurate information in the list of search results — Displaying, in the form of thumbnails, photographs illustrating those articles in the list of results of an image search — Request for de-referencing made to the ope

January 30, 2023 0 Comments

CELEX:62020CA0269: Case C-269/20: Judgment of the Court (First Chamber) of 1 December 2022 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt T v S (Reference for a preliminary ruling — Value added tax (VAT) — Sixth Directive 77/388/EEC — Second subparagraph of Article 4(4) — Taxable persons — Option for Member States to treat as a single taxable person persons who are legally independent but closely bound to one another by financial, economic and organisational links (‘VAT group’) — National legislation designating the controlling company of a VAT group as a single taxable person — Internal supplies within the VAT group — Article 6(2)(b) — Supplies of services provided free of charge — Concept of ‘purposes other than those of the business’)

January 30, 2023 0 Comments

CELEX:62020CA0141: Case C-141/20: Judgment of the Court (First Chamber) of 1 December 2022 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Kiel v Norddeutsche Gesellschaft für Diakonie mbH (Reference for a preliminary ruling — Value added tax (VAT) — Sixth Directive 77/388/EEC — Second subparagraph of Article 4(4) — Taxable persons — Option for Member States to treat as a single taxable person entities that are legally independent but closely bound to one another by financial, economic and organisational links (‘VAT group’) — National legislation designating the controlling company of a VAT group as a single taxable person — Concept of ‘close financial links’ — Need for the controlling company to have a majority of voting rights as well as a majority share

January 30, 2023 0 Comments

CELEX:62022TB0150: Case T-150/22: Order of the General Court of 28 November 2022 — Lilly Drogerie v EUIPO — Lillydoo (LILLYDOO kids)

January 30, 2023 0 Comments
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