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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:62021TJ0730_INF: Judgment of the General Court (Sixth Chamber) of 7 September 2022.#Sławomir Łosowski v European Union Intellectual Property Office.#Case T-730/21.

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CELEX:62021TJ0699_INF: Judgment of the General Court (Ninth Chamber) of 7 September 2022.#Peace United Ltd v European Union Intellectual Property Office.#Case T-699/21.

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CELEX:62021TJ0507_INF: Judgment of the General Court (First Chamber) of 7 September 2022.#Ioannis Migadakis v European Union Agency for Cybersecurity.#Case T-507/21.

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CELEX:62021TJ0754_INF: Judgment of the General Court (Ninth Chamber) of 7 September 2022.#Peace United Ltd v European Union Intellectual Property Office.#Case T-754/21.

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CELEX:62021CJ0132: Judgment of the Court (First Chamber) of 12 January 2023.#BE v Nemzeti Adatvédelmi és Információszabadság Hatóság.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Articles 77 to 79 – Remedies – Parallel exercise – Relationship – Procedural autonomy – Effectiveness of the protection rules established by that regulation – Consistent and homogeneous application of those rules throughout the European Union – Article 47 of the Charter of Fundamental Rights of the European Union.#Case C-132/21.

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CELEX:62021CJ0154: Judgment of the Court (First Chamber) of 12 January 2023.#RW v Österreichische Post AG.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 15(1)(c) – Data subject’s right of access to his or her data – Information about the recipients or categories of recipient to whom the personal data have been or will be disclosed – Restrictions.#Case C-154/21.

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CELEX:62021CJ0719: Judgment of the Court (Ninth Chamber) of 12 January 2023.#Frédéric Jouvin v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Article 101 TFEU – Complaint submitted to the European Commission – Commission Decision rejecting the complaint – Action for annulment – Time limit for lodging a response.#Case C-719/21 P.

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CELEX:62021CJ0323: Judgment of the Court (First Chamber) of 12 January 2023.#Staatssecretaris van Justitie en Veiligheid and K. v B. and Others.#References for a preliminary ruling – Regulation (EU) No 604/2013 – Determining the Member State responsible for examining an application for international protection – Lodging of multiple applications for international protection in three Member States – Article 29 – Time limit for transfer – Expiry – Transfer of responsibility for examining the application – Article 27 – Remedy – Scope of judicial review – Possibility for the applicant to rely on the transfer of responsibility for examining the application.#Joined Cases C-323/21 to C-325/21.

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CELEX:62021CJ0396:           Arrêt de la Cour (deuxième chambre) du 12 janvier 2023.#KT et NS contre FTI Touristik GmbH.#Renvoi préjudiciel – Directive (UE) 2015/2302 – Article 14, paragraphe 1 – Voyages à forfait et prestations de voyage liées – Exécution d’un contrat de voyage à forfait – Responsabilité de l’organisateur concerné – Mesures de lutte contre la propagation mondiale d’une maladie infectieuse – Pandémie de COVID-19 – Restrictions prises sur le lieu de destination et sur le lieu de résidence du voyageur concerné ainsi que dans d’autres pays – Non-conformité des services fournis dans le cadre du forfait concerné – Réduction de prix appropriée de ce forfait.#Affaire C-396/21.

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CELEX:62021CJ0057:           Urteil des Gerichtshofs (Zweite Kammer) vom 12. Januar 2023.#RegioJet a. s. gegen České dráhy a.s. und Česká republika, Ministerstvo dopravy.#Vorlage zur Vorabentscheidung – Wettbewerb – Missbrauch einer beherrschenden Stellung – Vorschriften für Schadensersatzklagen nach nationalem Recht wegen Zuwiderhandlungen gegen wettbewerbsrechtliche Bestimmungen der Mitgliedstaaten und der Europäischen Union – Richtlinie 2014/104/EU – Art. 5 und 6 – Offenlegung von Beweismitteln – Beweismittel in den Akten einer Wettbewerbsbehörde – Bei der Europäischen Kommission anhängiges Verfahren wegen einer Zuwiderhandlung gegen die Wettbewerbsregeln – Nationales Verfahren über eine Schadensersatzklage wegen derselben Zuwiderhandlung – Bedingungen für die Offenlegung von Beweismit

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CELEX:62021CJ0356: Judgment of the Court (Second Chamber) of 12 January 2023.#J.K. v TP S.A.#Reference for a preliminary ruling – Equal treatment in employment and occupation – Directive 2000/78/EC – Article 3(1)(a) and (c) – Conditions for access to self-employment – Employment and working conditions – Prohibition of discrimination based on sexual orientation – Self-employed person working on the basis of a contract for specific work – Termination and non-renewal of contract – Freedom to choose a contracting party.#Case C-356/21.

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CELEX:62020CJ0702: Judgment of the Court (Grand Chamber) of 12 January 2023.#SIA „DOBELES HES” v Sabiedrisko pakalpojumu regulēšanas komisija and Others.#Reference for a preliminary ruling – State aid – Article 107(1) TFEU – National legislation imposing an obligation on the public operator to purchase from renewable energy producers at a price higher than the market price – Failure to pay a portion of the aid concerned – Application for compensation submitted by those producers to a public authority distinct from that which is, in principle, required, under that national legislation, to pay that aid and whose budget is intended solely to ensure its own operation – New aid – Notification requirement – De minimis aid – Regulation (EU) No 1407/2013 – Article 5(2) – Cumulation – Taking into a

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CELEX:62021CJ0395: Judgment of the Court (Fourth Chamber) of 12 January 2023.#D.V. v M.A.#Reference for a preliminary ruling – Unfair terms in consumer contracts – Directive 93/13/EEC – Contract for the provision of legal services concluded between a lawyer and a consumer – Article 4(2) – Assessment of the unfairness of contractual terms – Exclusion of terms relating to the main subject matter of the contract – Term providing for the payment of lawyers’ fees on the basis of an hourly rate – Article 6(1) – Powers of the national court when dealing with a term considered to be ‘unfair’.#Case C-395/21.

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CELEX:62021CJ0042: Judgment of the Court (Third Chamber) of 12 January 2023.#Lietuvos geležinkeliai AB v European Commission.#Appeal – Competition – Abuse of dominant position – Rail freight market – Decision finding an infringement of Article 102 TFEU – Access by third-party undertakings to infrastructure managed by Lithuania’s national railway company – Removal of a section of railway track – Concept of ‘abuse’ – Actual or likely exclusion of a competitor – Exercise by the General Court of its powers of unlimited jurisdiction – Reduction of the fine.#Case C-42/21 P.

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CELEX:62021CJ0280: Judgment of the Court (Third Chamber) of 12 January 2023.#P.I. v Migracijos departamentas prie Lietuvos Respublikos vidaus reikalų ministerijos.#Reference for a preliminary ruling – Area of freedom, security and justice – Common asylum policy – Eligibility for refugee status – Directive 2011/95/EU – Article 10(1)(e) and (2) – Reasons for persecution – Concepts of ‘political opinion’ and ‘attributed political opinion’ – Attempts by an applicant for asylum to defend himself, in his country of origin, by legal means against non-State actors acting illegally and in a position to exploit the mechanism by which that State imposes penalties for criminal offences.#Case C-280/21.

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CELEX:62019CJ0883: Judgment of the Court (Third Chamber) of 12 January 2023.#HSBC Holdings plc and Others v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Euro Interest Rate Derivatives sector – Decision establishing an infringement of Article 101 TFEU and Article 53 of the EEA Agreement – Manipulation of the Euribor interbank reference rates – Exchange of confidential information – Restriction of competition by object – Characterisation – Taking into account of procompetitive effects – Single and continuous infringement – ‘Hybrid’ procedure having led successively to the adoption of a settlement decision and a decision made under the ordinary procedure – Charter of Fundamental Rights of the European Union – Article 41 – Right to good administra

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CELEX:62021CC0598: Opinion of Advocate General Medina delivered on 12 January 2023.###

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CELEX:62021CC0510: Opinion of Advocate General Emiliou delivered on 12 January 2023.###

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CELEX:62021TJ0416_INF: Judgment of the General Court (Ninth Chamber) of 14 September 2022.#Itinerant Show Room Srl v European Union Intellectual Property Office.#Case T-416/21.

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CELEX:62022TO0130_INF: Order of the General Court (Ninth Chamber) of 12 September 2022.#Biologische Heilmittel Heel GmbH v European Union Intellectual Property Office.#Case T-130/22.

January 12, 2023 0 Comments
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