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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:32023R0378: Council Implementing Regulation (EU) 2023/378 of 20 February 2023 implementing Regulation (EU) No 401/2013 concerning restrictive measures in view of the situation in Myanmar/Burma

February 20, 2023 0 Comments

CELEX:32023D0368: Council Decision (EU) 2023/368 of 14 February 2023 on the conclusion of the Agreement between the European Union, of the one part, and New Zealand, of the other part, on the exchange of personal data between the European Union Agency for Law Enforcement Cooperation (Europol) and the authorities of New Zealand competent for fighting serious crime and terrorism

February 20, 2023 0 Comments

CELEX:32023D0362: Council Decision (EU) 2023/362 of 14 February 2023 on the signing, on behalf of the Union, of the Agreement between the European Union and Japan on certain provisions of agreements between Member States of the European Union and Japan for air services

February 17, 2023 0 Comments

CELEX:32023D0217(01): Council Decision of 14 February 2023 extending the term of office of a Deputy Executive Director of Europol 2023/C 60/03

February 17, 2023 0 Comments

CELEX:32023D0367: Decision (EU) 2023/367 of the European Parliament of 19 January 2023 extending the term of office of the Committee of Inquiry to investigate the use of the Pegasus and equivalent surveillance spyware

February 17, 2023 0 Comments

CELEX:62022CO0521:           Ordonnance de la Cour (neuvième chambre) du 7 février 2023.#KONŠTRUKTA – Defence a.s. contre Úrad pre verejné obstarávanie.#Renvoi préjudiciel – Article 53, paragraphe 2, du règlement de procédure de la Cour – Article 267 TFUE – Notion de “juridiction” – Organe de recours d’un organisme national de contrôle des procédures de passation des marchés publics – Indépendance – Qualité de tiers par rapport à l’autorité qui a adopté la décision faisant l’objet du recours – Irrecevabilité manifeste de la demande de décision préjudicielle.#Affaire C-521/22.

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February 16, 2023 0 Comments

CELEX:62022CO0520:           Ordonnance de la Cour (neuvième chambre) du 7 février 2023.#HOREZZA a.s. contre Úrad pre verejné obstarávanie.#Renvoi préjudiciel – Article 53, paragraphe 2, du règlement de procédure de la Cour – Article 267 TFUE – Notion de “juridiction” – Organe de recours d’un organisme national de contrôle des procédures de passation des marchés publics – Indépendance – Qualité de tiers par rapport à l’autorité qui a adopté la décision faisant l’objet du recours – Irrecevabilité manifeste de la demande de décision préjudicielle.#Affaire C-520/22.

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February 16, 2023 0 Comments

CELEX:62021CC0488: Opinion of Advocate General Ćapeta delivered on 16 February 2023.###

February 16, 2023 0 Comments

CELEX:62021CC0567:           Conclusions de l'avocat général M. P. Pikamäe, présentées le 16 février 2023.###

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February 16, 2023 0 Comments

CELEX:62021CC0216: Opinion of Advocate General Emiliou delivered on 16 February 2023.###

February 16, 2023 0 Comments

CELEX:62021CC0038: Opinion of Advocate General Collins delivered on 16 February 2023.###

February 16, 2023 0 Comments

CELEX:62021CC0756: Opinion of Advocate General Szpunar delivered on 16 February 2023.###

February 16, 2023 0 Comments

CELEX:62021CC0767: Opinion of Advocate General Ćapeta delivered on 16 February 2023.###

February 16, 2023 0 Comments

CELEX:62020CJ0623: Judgment of the Court (First Chamber) of 16 February 2023.#European Commission v Italian Republic.#Appeal – Rules on languages – Notice of open competition for the recruitment of administrators in the field of audit – 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-623/20 P.

February 16, 2023 0 Comments

CELEX:62021CC0520: Opinion of Advocate General Collins delivered on 16 February 2023.###

February 16, 2023 0 Comments

CELEX:62022CJ0638:           Arrêt de la Cour (troisième chambre) du 16 février 2023.#T.C. e.a. contre M.C. et Prokurator Prokuratury Okręgowej we Wrocławiu.#Renvoi préjudiciel – Procédure préjudicielle d’urgence – Espace de liberté, de sécurité et de justice – Coopération judiciaire en matière civile – Compétence, reconnaissance et exécution des décisions en matière matrimoniale et en matière de responsabilité parentale – Enlèvement international d’enfants – Convention de La Haye de 1980 – Règlement (CE) no 2201/2003 – Article 11 – Demande de retour d’un enfant – Décision définitive ordonnant le retour d’un enfant – Législation d’un État membre prévoyant le sursis à l’exécution de cette décision intervenant de plein droit en cas de demande introduite par certaines autorités nationales.#A

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February 16, 2023 0 Comments

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
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