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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:32022L2561: Directive (EU) 2022/2561 of the European Parliament and of the Council of 14 December 2022 on the initial qualification and periodic training of drivers of certain road vehicles for the carriage of goods or passengers (codification) (Text with EEA relevance)

December 23, 2022 0 Comments

CELEX:32022R2560: Regulation (EU) 2022/2560 of the European Parliament and of the Council of 14 December 2022 on foreign subsidies distorting the internal market

December 23, 2022 0 Comments

CELEX:62021CJ0061:           Arrêt de la Cour (grande chambre) du 22 décembre 2022.#JP contre Ministre de la Transition écologique et Premier ministre.#Renvoi préjudiciel – Environnement – Directives 80/779/CEE, 85/203/CEE, 96/62/CE, 1999/30/CE et 2008/50/CE – Qualité de l’air – Valeurs limites fixées pour les microparticules (PM10) et pour le dioxyde d’azote (NO2) – Dépassement – Plans relatifs à la qualité de l’air – Préjudices qui auraient été causés à un particulier par la dégradation de l’air résultant d’un dépassement de ces valeurs limites – Responsabilité de l’État membre concerné – Conditions d’engagement de cette responsabilité – Exigence que la règle du droit de l’Union violée ait pour objet de conférer des droits aux particuliers lésés – Absence.#Affaire C-61/21.

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December 22, 2022 0 Comments

CELEX:62021CJ0288:           Urteil des Gerichtshofs (Sechste Kammer) vom 22. Dezember 2022.#Universität Koblenz-Landau gegen Europäische Exekutivagentur für Bildung und Kultur.#Rechtsmittel – Schiedsklausel – Tempus‑IV-Programme – Finanzhilfevereinbarungen Ecesis, Diusas und Deque – Systembedingte und immer wiederkehrende Unregelmäßigkeiten – Vollständige Rückforderung der ausgezahlten Beträge – Anspruch auf rechtliches Gehör – Grundsatz der Verhältnismäßigkeit – Grundsatz des Vertrauensschutzes – Antrag auf Wiedereröffnung des mündlichen Verfahrens im ersten Rechtszug – Art. 113 Abs. 2 Buchst. c der Verfahrensordnung des Gerichts.#Rechtssache C-288/21 P.

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December 22, 2022 0 Comments

CELEX:62022CJ0068: Judgment of the Court (Seventh Chamber) of 22 December 2022.#European Investment Bank v KL.#Appeal – Civil service – Staff of the European Investment Bank (EIB) – Concept of ‘invalidity’ – Declaration of fitness to work – Unjustified absence – Action for annulment and for damages.#Case C-68/22 P.

December 22, 2022 0 Comments

CELEX:62021CJ0246:           Arrêt de la Cour (sixième chambre) du 22 décembre 2022.#Parlement européen contre Giulia Moi.#Pourvoi – Droit institutionnel – Membre du Parlement européen – Principe ne ultra petita – Objet du litige – Droits de la défense – Article 232 TFUE – Modalités de fonctionnement du Parlement – Article 263, sixième alinéa, TFUE – Délai de recours – Pourvoi incident.#Affaire C-246/21 P.

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December 22, 2022 0 Comments

CELEX:62020CJ0125:           Arrêt de la Cour (sixième chambre) du 22 décembre 2022.#Commission européenne contre Royaume d'Espagne.#Manquement d’État – Environnement – Directive 2008/50/CE – Qualité de l’air ambiant – Article 13, paragraphe 1 – Annexe XI – Dépassement systématique et persistant des valeurs limites fixées pour le dioxyde d’azote (NO2) dans certaines zones et agglomérations d’Espagne – Article 23, paragraphe 1 – Annexe XV – Période de dépassement “la plus courte possible” – Mesures appropriées.#Affaire C-125/20.

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December 22, 2022 0 Comments

CELEX:62021CJ0332: Judgment of the Court (Tenth Chamber) of 22 December 2022.#Quadrant Amroq Beverages SRL v Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili.#Reference for a preliminary ruling – Harmonisation of fiscal legislation – Directive 92/83/EEC – Harmonisation of the structures of excise duties on alcohol and alcoholic beverages – Excise duty – Ethyl alcohol – Exemptions – Article 27(1)(e) – Production of flavours for the preparation of foodstuffs and non-alcoholic beverages with an alcohol strength not exceeding 1.2% volume – Scope – Principles of proportionality and effectiveness.#Case C-332/21.

December 22, 2022 0 Comments

CELEX:62021CJ0279: Judgment of the Court (Second Chamber) of 22 December 2022.#X v Udlændingenævnet.#Reference for a preliminary ruling – EEC-Turkey Association Agreement – Article 9 – Decision No 1/80 – Article 10(1) – Article 13 – Standstill clause – Family reunification – National rule introducing new more restrictive conditions in the area of family reunification for spouses of Turkish nationals who hold a permanent residence permit in the Member State concerned – Requirement that Turkish workers successfully take a test demonstrating a certain level of knowledge of the official language of that Member State – Justification – Objective of ensuring successful integration.#Case C-279/21.

December 22, 2022 0 Comments

CELEX:62022CJ0098:           Arrêt de la Cour (huitième chambre) du 22 décembre 2022.#Eurelec Trading SCRL contre Ministre de l’Économie et des Finances e.a.#Renvoi préjudiciel – Coopération judiciaire en matière civile – Compétence judiciaire, reconnaissance et exécution des décisions en matière civile et commerciale – Règlement (UE) no 1215/2012 – Article 1er, paragraphe 1 – Notion de “matière civile et commerciale” – Action d’une autorité publique visant à faire constater, sanctionner et cesser des pratiques restrictives de concurrence.#Affaire C-98/22.

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December 22, 2022 0 Comments

CELEX:62022CJ0020:           Arrêt de la Cour (septième chambre) du 22 décembre 2022.#Syndicat Les Entreprises du Médicament (LEEM) contre Ministre des Solidarités et de la Santé.#Renvoi préjudiciel – Médicaments à usage humain – Directive 89/105/CEE – Transparence des mesures régissant la fixation des prix des médicaments à usage humain et leur inclusion dans le champ d’application des systèmes nationaux d’assurance maladie – Article 4 – Blocage du prix de tous les médicaments ou de certaines catégories de médicaments – Mesure nationale concernant uniquement certains médicaments pris individuellement – Fixation d’un prix maximal de vente de certains médicaments aux établissements de santé.#Affaire C-20/22.

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December 22, 2022 0 Comments

CELEX:62021CJ0237: Judgment of the Court (Grand Chamber) of 22 December 2022.#Generalstaatsanwaltschaft München v S.M.#Reference for a preliminary ruling – Citizenship of the European Union – Articles 18 and 21 TFEU – Request sent to a Member State by a third State for the extradition of a Union citizen who is a national of another Member State and who has exercised his right to free movement in the first of those Member States – Request made for the purpose of enforcing a custodial sentence – Prohibition on extradition applied solely to own nationals – Restriction of freedom of movement – Justification based on the prevention of impunity – Proportionality.#Case C-237/21.

December 22, 2022 0 Comments

CELEX:62020CJ0530: Judgment of the Court (Grand Chamber) of 22 December 2022.#SIA „ EUROAPTIEKA” v Ministru kabinets.#Reference for a preliminary ruling – Medicinal products for human use – Directive 2001/83/EC – Article 86(1) – Concept of ‘advertising of medicinal products’ – Article 87(3) – Rational use of medicinal products – Article 90 – Prohibited advertising methods – Advertising of medicinal products not subject to medical prescription and not reimbursed – Advertising by price – Advertising of promotional offers – Advertising of bundled sales – Prohibition.#Case C-530/20.

December 22, 2022 0 Comments

CELEX:62021CJ0553: Judgment of the Court (Eighth Chamber) of 22 December 2022.#Hauptzollamt Hamburg v Shell Deutschland Oil GmbH.#Reference for a preliminary ruling – Directive 2003/96/EC – Taxation of energy products and electricity – Fourth indent of Article 5 – Differentiated rates of excise duty according to whether those products are for business or non-business use – Optional tax exemptions and reductions – Submission of an application for an optional tax reduction after the expiry of the period prescribed for that purpose but before the expiry of the period for assessment of the tax concerned – Principle of legal certainty – Principle of effectiveness – Principle of proportionality.#Case C-553/21.

December 22, 2022 0 Comments

CELEX:62021CJ0383:           Urteil des Gerichtshofs (Fünfte Kammer) vom 22. Dezember 2022.#Société de logement de service public (SLSP) “Sambre & Biesme” SCRL gegen Société wallonne du logement.#Vorlage zur Vorabentscheidung – Öffentliche Aufträge – Richtlinie 2014/24/EU – Vergabe eines öffentlichen Auftrags ohne Einleitung eines Ausschreibungsverfahrens – Öffentliche Aufträge zwischen Einrichtungen des öffentlichen Sektors – Art. 12 Abs. 3 – Öffentliche Aufträge, die ‚inhouse‘ vergeben werden – Begriff ‚ähnliche Kontrolle‘ – Voraussetzungen – Vertretung aller beteiligten öffentlichen Auftraggeber – Art. 12 Abs. 4 – Vertrag zwischen öffentlichen Auftraggebern, die gemeinsame Ziele von öffentlichem Interesse verfolgen – Begriff ‚Zusammenarbeit‘ – Voraussetzungen – Nicht fristgerechte Umse

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December 22, 2022 0 Comments

CELEX:62021CJ0404: Judgment of the Court (Fifth Chamber) of 22 December 2022.#WP v Istituto nazionale della previdenza sociale and Repubblica italiana.#Reference for a preliminary ruling – European Central Bank (ECB) staff members – Transfer of pension rights acquired in a national pension scheme to the ECB pension scheme – Article 4(3) TEU – Principle of sincere cooperation – ECB Conditions of Employment – Article 8 of Annex IIIa – No provision of national law or agreement between the Member State concerned and the ECB.#Case C-404/21.

December 22, 2022 0 Comments

CELEX:62021CJ0656: Judgment of the Court (Fifth Chamber) of 22 December 2022.#IM GESTÃO DE ATIVOS - SOCIEDADE GESTORA DE ORGANISMOS DE INVESTIMENTO COLETIVO, SA and Others v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Directive 2008/7/EC – Article 5(2)(a) – Indirect taxes on the raising of capital – Stamp duty on services relating to the marketing of shares in undertakings for collective investment in transferable securities.#Case C-656/21.

December 22, 2022 0 Comments

CELEX:62021CJ0083: Judgment of the Court (Second Chamber) of 22 December 2022.#Airbnb Ireland UC and Airbnb Payments UK Ltd v Agenzia delle Entrate.#Reference for a preliminary ruling – Internal market – Article 114(2) TFEU – Exclusion of fiscal provisions – Directive 2000/31/EC – Information society services – Electronic commerce – Online property intermediation platform – Article 1(5)(a) – Exclusion of the ‘field of taxation’ – Directive 2006/123/EC – Services in the internal market – Article 2(3) – Exclusion of the ‘field of taxation’ – Directive (EU) 2015/1535 – Article 1(1)(e) and (f) – Concepts of ‘rule on services’ and ‘technical regulation’ – Obligation on providers of property intermediation services to collect and transmit to the tax authorities data on rental contracts and to wi

December 22, 2022 0 Comments

CELEX:62021CJ0392: Judgment of the Court (Second Chamber) of 22 December 2022.#TJ v Inspectoratul General pentru Imigrări.#Reference for a preliminary ruling – Social policy – Protection of the safety and health of workers – Directive 90/270/EEC – Article 9(3) – Work with display screen equipment – Protection of workers’ eyes and eyesight – Special corrective appliances – Spectacles – Acquisition by the employee – Arrangements for the employer to meet the costs.#Case C-392/21.

December 22, 2022 0 Comments

CELEX:62021CJ0148:           Urteil des Gerichtshofs (Große Kammer) vom 22. Dezember 2022.#Christian Louboutin gegen Amazon Europe Core Sàrl u.a.#Vorlage zur Vorabentscheidung – Unionsmarke – Verordnung (EU) 2017/1001 – Art. 9 Abs. 2 Buchst. a – Rechte aus der Unionsmarke – Begriff ‚Benutzung‘ – Betreiber einer Online-Verkaufsplattform mit integriertem Online-Marktplatz – Anzeigen, die auf diesem Marktplatz von Drittanbietern veröffentlicht werden, die in diesen Anzeigen ein mit einer fremden Marke identisches Zeichen für Waren benutzen, die mit denjenigen identisch sind, für die diese Marke eingetragen ist – Wahrnehmung dieses Zeichens als fester Bestandteil der kommerziellen Kommunikation dieses Betreibers – Präsentationsweise der Anzeigen, die es nicht ermöglicht, die Angebote des Betr

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December 22, 2022 0 Comments
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