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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:62018CJ0578_SUM: Judgment of the Court (Fifth Chamber) of 23 January 2020.#Proceedings brought by Energiavirasto.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling — Internal market in electricity — Directive 2009/72/EC — Article 3 — Consumer protection — Article 37 — Tasks and powers of the regulatory authority — Out-of-court dispute settlement — Concept of ‘party’ — Right to appeal against a decision of the regulatory authority — Complaint made by a household customer against an electricity distribution system operator.#Case C-578/18.

May 20, 2025 0 Comments

CELEX:62018CJ0722_SUM: Judgment of the Court (Ninth Chamber) of 28 November 2019.#KROL - Zakład Robót Wodno-Kanalizacyjnych Sp. z o.o., S.k. v Porr S.A.#Request for a preliminary ruling from the Sąd Okręgowy w Warszawie.#Reference for a preliminary ruling — Combating late payment in commercial transactions — Directive 2000/35/EC — Article 1 and Article 6(3) — Scope — National legislation — Commercial transactions financed by the EU Structural Funds and by the EU Cohesion Fund — Exclusion.#Case C-722/18.

May 20, 2025 0 Comments

CELEX:62018CJ0063_SUM: Judgment of the Court (Fifth Chamber) of 26 September 2019.#Vitali SpA v Autostrade per l'Italia SpA.#Request for a preliminary ruling from the Tribunale Amministrativo Regionale per la Lombardia.#Reference for a preliminary ruling — Articles 49 and 56 TFEU — Public procurement — Directive 2014/24/EU — Article 71 — Subcontracting — National legislation limiting the possibility of subcontracting to 30% of the total amount of the contract.#Case C-63/18.

May 20, 2025 0 Comments

CELEX:62018CJ0459_SUM: Judgment of the Court (Seventh Chamber) of 17 October 2019.#Argenta Spaarbank NV v Belgische Staat.#Request for a preliminary ruling from the Rechtbank van eerste aanleg te Antwerpen.#Reference for a preliminary ruling — Tax legislation — Corporation tax — Deduction for risk capital — Reduction of the amount deductible by companies with a permanent establishment in another Member State which generates exempt income under a double taxation convention — Article 49 TFEU — Freedom of establishment — Unfavourable treatment — No such treatment.#Case C-459/18.

May 20, 2025 0 Comments

CELEX:62018CJ0632_SUM: Judgment of the Court (Eighth Chamber) of 3 October 2019.#Fonds du Logement de la Région de Bruxelles-Capitale SCRL v Institut des Comptes nationaux (ICN).#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling — Economic and monetary policy — European system of national and regional accounts in the European Union — Regulation (EU) No 549/2013 — General government sector — Captive financial institution — Concept — Company offering, under government control, mortgage loans to average-income and low-income households.#Case C-632/18.

May 20, 2025 0 Comments

CELEX:62018CJ0442_SUM: Judgment of the Court (First Chamber) of 19 December 2019.#European Central Bank v Espírito Santo Financial (Portugal), SGPS, SA.#Appeal — Refusal to grant access to decisions of the Governing Council of the European Central Bank (ECB) — Protocol on the Statute of the European System of Central Banks and of the ECB — Article 10.4 — Confidentiality of the proceedings of meetings — Outcome of deliberations — Possibility of disclosure — Decision 2004/258/EC — Access to ECB documents — Article 4(1)(a) — Confidentiality of proceedings — Undermining of the protection of the public interest.#Case C-442/18 P.

May 20, 2025 0 Comments

CELEX:62018CJ0432_SUM: Judgment of the Court (Fifth Chamber) of 4 December 2019.#Consorzio Tutela Aceto Balsamico di Modena v Balema GmbH.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling — Protection of geographical indications and designations of origin for agricultural products and foodstuffs — Regulations (EC) No 510/2006 and (EU) No 1151/2012 — Article 13(1) — Regulation (EC) No 583/2009 — Article 1 — Registration of the name ‘Aceto Balsamico di Modena (PGI)’ — Protection of the non-geographical components of that name — Scope.#Case C-432/18.

May 20, 2025 0 Comments

CELEX:62018CJ0708_SUM: Judgment of the Court (Third Chamber) of 11 December 2019.#TK v Asociaţia de Proprietari bloc M5A-ScaraA.#Request for a preliminary ruling from the Tribunalul Bucureşti.#Reference for a preliminary ruling — Protection of individuals with regard to the processing of personal data — Charter of Fundamental Rights of the European Union — Articles 7 and 8 — Directive 95/46/EC — Article 6(1)(c) and Article 7(f) — Making the processing of personal data legitimate — National legislation allowing video surveillance for the purposes of ensuring the safety and protection of individuals, property and valuables and for the pursuit of legitimate interests, without the data subject’s consent — Installation of a video surveillance system in the common parts of a residential building

May 20, 2025 0 Comments

CELEX:62018CJ0836_SUM: Judgment of the Court (Fifth Chamber) of 27 February 2020.#Subdelegación del Gobierno en Ciudad Real v RH.#Request for a preliminary ruling from the Tribunal Superior de Justicia de Castilla-La Mancha.#Reference for a preliminary ruling — Article 20 TFEU — European Union citizens — Union citizen who has never exercised the freedom of movement — Application for a temporary residence permit for the spouse, who is a third-country national — Rejection — Obligation to support the spouse — Union citizen having insufficient resources — Obligation of the spouses to live together — National legislation and practice — Effective enjoyment of the substance of the rights conferred on Union citizens — Deprived.#Case C-836/18.

May 20, 2025 0 Comments

CELEX:62018CJ0274_SUM: Judgment of the Court (Third Chamber) of 3 October 2019.#Minoo Schuch-Ghannadan v Medizinische Universität Wien.#Request for a preliminary ruling from the Arbeits- und Sozialgericht Wien.#Reference for a preliminary ruling – Social policy – Framework Agreement on part-time work – Clause 4 – Principle of non-discrimination – Less favourable treatment of part-time workers compared to full-time workers as regards their conditions of employment – Prohibition – National legislation fixing a maximum duration of fixed-term employment that is longer for part-time workers than for full-time workers – Principle of pro rata temporis – Directive 2006/54/EC – Equal treatment of men and women in matters of employment and occupation – Article 2(1)(b) – Concept of ‘indirect discrimi

May 20, 2025 0 Comments

CELEX:62018CJ0433_SUM: Judgment of the Court (First Chamber) of 12 December 2019.#ML v Aktiva Finants OÜ.#Request for a preliminary ruling from the Korkein oikeus.#Reference for a preliminary ruling — Regulation (EC) No 44/2001 — Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters — Requirement for adversarial proceedings and an effective remedy — Decision of a national court declaring enforceable a judgment delivered by a court of another Member State — National procedure granting leave for further consideration of an appeal.#Case C-433/18.

May 20, 2025 0 Comments

CELEX:62018CJ0653_SUM: Judgment of the Court (Tenth Chamber) of 17 October 2019.#Unitel Sp. z o.o. v Dyrektor Izby Skarbowej w Warszawie.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 146 — Exemptions on exportation — Concept of ‘supply of goods’ — Article 131 — Conditions laid down by the Member States — Principle of proportionality — Principle of fiscal neutrality — Evidence — Tax evasion — Practice of a Member State consisting in refusing the right to exemption where the person acquiring the goods exported is not identified.#Case C-653/18.

May 20, 2025 0 Comments

CELEX:62017CJ0621_SUM: Judgment of the Court (Third Chamber) of 3 October 2019.#Gyula Kiss and CIB Bank Zrt. v Emil Kiss and Gyuláné Kiss.#Request for a preliminary ruling from the Kúria.#Reference for a preliminary ruling – Consumer protection – Unfair terms in consumer contracts – Directive 93/13/EEC – Article 3(1) – Assessment of the unfair nature of contractual terms – Article 4(2) – Article 5 – Requirement that contractual terms be drafted in plain and intelligible language – Terms requiring the payment of costs for unspecified services.#Case C-621/17.

May 20, 2025 0 Comments

CELEX:62018CJ0176_SUM: Judgment of the Court (Seventh Chamber) of 19 December 2019.#Club de Variedades Vegetales Protegidas v Adolfo Juan Martínez Sanchís.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling — Community plant variety rights — Regulation (EC) No 2100/94 — Article 13(2) and (3) — Effects of community plant variety rights — Cumulative protection scheme — Planting of variety constituents and harvesting the fruit — Distinction between acts effected in respect of variety constituents and those concerning harvested material — Concept of ‘unauthorised use of variety constituents’ — Article 95 — Provisional protection.#Case C-176/18.

May 20, 2025 0 Comments

CELEX:62018CJ0260_SUM: Judgment of the Court (Third Chamber) of 3 October 2019.#Kamil Dziubak and Justyna Dziubak v Raiffeisen Bank International AG, prowadzący działalność w Polsce w formie oddziału pod nazwą Raiffeisen Bank International AG Oddział w Polsce, anciennement Raiffeisen Bank Polska SA.#Request for a preliminary ruling from the Sąd Okręgowy w Warszawie.#Reference for a preliminary ruling — Directive 93/13/EEC — Consumer contracts — Unfair terms — Mortgage loan indexed to a foreign currency — Term relating to arrangement of the exchange rate between the currencies — Effects of a declaration that a term is unfair — Whether it is possible for the court to remedy unfair terms by having recourse to general terms of civil law — Assessment of the consumer’s interests — Continued exis

May 20, 2025 0 Comments

CELEX:62018CJ0773_SUM: Judgment of the Court (Seventh Chamber) of 27 February 2020.#TK and Others v Land Sachsen-Anhalt.#Requests for a preliminary ruling from the Verwaltungsgericht Halle.#References for a preliminary ruling – Social policy – Equal treatment in employment and occupation – Directive 2000/78/EC – Articles 2 and 6 – Prohibition of all discrimination on grounds of age – Remuneration of civil servants – Discriminatory system of remuneration – Retrospective payment calculated on the basis of a prior discriminatory classification – New form of discrimination – Article 9 – Compensation as a result of discriminatory legislation – Time limit for making an application for compensation – Principles of equivalence and effectiveness.#Joined Cases C-773/18 to C-775/18.

May 20, 2025 0 Comments

CELEX:62018CJ0251_SUM: Judgment of the Court (Fourth Chamber) of 19 September 2019.#Trace Sport v Inspecteur van de Belastingdienst/Douane, kantoor Eindhoven.#Request for a preliminary ruling from the Rechtbank Noord-Holland.#Reference for a preliminary ruling – Commercial policy – Anti-dumping duties – Imports of bicycles consigned from Indonesia, Malaysia, Sri Lanka and Tunisia – Extension to those countries of the definitive anti-dumping duty imposed on imports of bicycles originating in China – Implementing Regulation (EU) No 501/2013 – Validity – Admissibility – No action for annulment brought by the applicant in the main proceedings – Associated importer – Standing to bring an action for annulment – Regulation (EC) No 1225/2009 – Article 13 – Circumvention – Article 18 – Non-cooperat

May 20, 2025 0 Comments

CELEX:62017CJ0692_SUM: Judgment of the Court (Second Chamber) of 17 October 2019.#Paulo Nascimento Consulting - Mediação Imobiliária Lda v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Exemptions — Article 135(1)(b) and (d) — Transactions relating to the granting, negotiation and management of credit — Transactions concerning debts, with the exception of the recovery of debt — Assignment for consideration, to a third party, of a position held in enforcement proceedings for recovery of a debt recognised by a judgment.#Case C-692/17.

May 20, 2025 0 Comments

CELEX:62018CJ0467_SUM: Judgment of the Court (Third Chamber) of 19 September 2019.#Criminal proceedings against EP.#Request for a preliminary ruling from the Rayonen sad Lukovit.#Reference for a preliminary ruling — Judicial cooperation in criminal matters — Articles 6, 47 and Article 51(1) of the Charter of Fundamental Rights of the European Union — Directive 2012/13/EU — Article 8(2) — Directive 2013/48/EU — Article 12 — Directive (EU) 2016/343 — Article 3 — National legislation authorising, on therapeutic and safety grounds, the committal to a psychiatric hospital of persons who, in a state of insanity, have committed acts representing a danger to society — Right to information about rights — Right of access to a lawyer — Right to an effective remedy — Presumption of innocence — Vulnera

May 20, 2025 0 Comments

CELEX:62018CJ0329_SUM: Judgment of the Court (Third Chamber) of 3 October 2019.#Valsts ieņēmumu dienests v SIA „Altic”.#Request for a preliminary ruling from the Augstākā tiesa.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Procurement of food products — Deduction of input tax — Refusal of deduction — Possibly fictitious supplier — VAT fraud — Requirements relating to knowledge on the part of the purchaser — Regulation (EC) No 178/2002 — Obligations of traceability of foodstuffs and identification of the supplier — Regulations (CE) No 852/2004 and (EC) No 882/2004 — Registration obligations of operators in the food sector — Effect on the right to deduct VAT.#Case C-329/18.

May 20, 2025 0 Comments
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