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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:62021CA0362: Case C-362/21: Judgment of the Court (Tenth Chamber) of 20 October 2022 (request for a preliminary ruling from the Administrativen sad Veliko Tarnovo — Bulgaria) –- ‘EKOFRUKT’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Veliko Tarnovo (Reference for a preliminary ruling — Internal market — Regulation (EU) No 910/2014 — Point 12 of Article 3 — Concept of ‘qualified electronic signature’ — Article 25(1) — Article 26 — Annex I — Legal effects of electronic signatures — Requirements relating to an advanced electronic signature — Administrative act issued in the form of an electronic document, the electronic signature of which does not meet the requirements of a ‘qualified electronic signature’ — Cumulative requirements — Consequences — Point

December 12, 2022 0 Comments

CELEX:62021CA0306: Case C-306/21: Judgment of the Court (Eighth Chamber) of 20 October 2022 (request for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) — Komisia za zashtita na lichnite danni, Tsentralna izbiratelna komisia v Koalitsia ‘Demokratichna Bulgaria — Obedinenie’ (Reference for a preliminary ruling — Protection of personal data — Regulation (EU) 2016/679 — Scope — Article 2(2)(a) — Meaning of ‘activity which falls outside the scope of Union law’ — National and European Elections — Article 6(1)(e) — Lawfulness of processing — Article 58 — Act adopted by the supervisory authorities limiting, or where appropriate, prohibiting the video recording of the determination of the election results at electoral premises)

December 12, 2022 0 Comments

CELEX:62021CA0301: Case C-301/21: Judgment of the Court (Sixth Chamber) of 20 October 2022 (request for a preliminary ruling from the Curtea de Apel Oradea — Romania) — Curtea de Apel Alba Iulia and Others v YF and Others (Reference for a preliminary ruling — Social policy — Equal treatment in employment and occupation — Directive 2000/78/EC — Article 2(1) and (2) — Prohibition of discrimination on grounds of age — National legislation which leads to a situation in which the remuneration of certain judges is higher than that of other judges of the same rank and performing the same work — Article 1 — Purpose — Exhaustive nature of the discrimination referred to)

December 12, 2022 0 Comments

CELEX:62021CA0295: Case C-295/21: Judgment of the Court (Eighth Chamber) of 20 October 2022 (request for a preliminary ruling from the Cour d’appel de Bruxelles — Belgium) — Allianz Benelux SA v État belge, SPF Finances (Reference for a preliminary ruling — Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Directive 90/435/EEC — Article 4(1) — Exemption in favour of a parent company of the dividends paid by its subsidiary — Carrying over definitively taxed income surpluses to subsequent tax years — Absorption of a company with definitively taxed income surpluses by another company — National legislation limiting the transfer of those surpluses to the absorbing company)

December 12, 2022 0 Comments

CELEX:62021CA0197: Case C-197/21: Judgment of the Court (Fifth Chamber) of 27 October 2022 (request for a preliminary ruling from the Korkein oikeus — Finland) — Soda-Club (CO2) SA, SodaStream International BV v MySoda Oy (Reference for a preliminary ruling — Trade-mark law — Regulation (EU) 2017/1001 — Article 15(2) — Directive (EU) 2015/2436 — Article 15(2) — Exhaustion of the rights conferred by the trade mark — Cylinders containing carbon dioxide — Placing on the market in a Member State by the trade mark proprietor — Activity of a reseller consisting in refilling and relabelling cylinders — Opposition brought by the trade mark proprietor — Legitimate reasons to oppose further commercialisation of the goods bearing the trade mark)

December 12, 2022 0 Comments

CELEX:62021CA0129: Case C-129/21: Judgment of the Court (Fourth Chamber) of 27 October 2022 (request for a preliminary ruling from the Hof van beroep te Brussel — Belgium) — Proximus NV v Gegevensbeschermingsautoriteit (Reference for a preliminary ruling — Processing of personal data and protection of privacy in the electronic communications sector — Directive 2002/58/EC — Article 12 — Public telephone directories and directory enquiry services — Subscriber’s consent — Obligations of the provider of directories and of directory enquiry services — Regulation (EU) 2016/679 — Article 17 — Right to erasure (‘right to be forgotten’) — Article 5(2) — Article 24 — Information obligations and responsibility of the controller)

December 12, 2022 0 Comments

CELEX:62021CA0111: Case C-111/21: Judgment of the Court (Third Chamber) of 20 October 2022 (request for a preliminary ruling from the Oberster Gerichtshof — Austria) — BT v Laudamotion GmbH (Reference for a preliminary ruling — Air transport — Montreal Convention — Article 17(1) — Liability of air carriers for death or bodily injuries sustained by passengers — Concept of ‘bodily injury’ — Post-traumatic stress disorder suffered by a passenger during the emergency evacuation of an aircraft)

December 12, 2022 0 Comments

CELEX:62021CA0077: Case C-77/21: Judgment of the Court (First Chamber) of 20 October 2022 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — Digi Távközlési és Szolgáltató Kft. v Nemzeti Adatvédelmi és Információszabadság Hatóság (Reference for a preliminary ruling — Protection of individuals with regard to the processing of personal data — Regulation (EU) 2016/679 — Article 5(1)(b) and (e) — Principle of ‘purpose limitation’ — Principle of ‘storage limitation’ — Creation, from an existing database, of a database for carrying out tests and correcting errors — Further processing of data — Compatibility of further processing of those data with the purposes of the initial collection — Period of storage in the light of those purposes)

December 12, 2022 0 Comments

CELEX:62021CA0068: Joined Cases C-68/21 and C-84/21: Judgment of the Court (Sixth Chamber) of 27 October 2022 (requests for a preliminary ruling from the Consiglio di Stato — Italy) — Iveco Orecchia SpA v APAM Esercizio SpA (C-68/21), Brescia Trasporti SpA (C-84/21) (References for a preliminary ruling — Approximation of laws — Motor vehicles — Directive 2007/46/EC — Technical specifications — Offer to supply spare parts equivalent to the originals of a specific mark — Absence of proof of type-approval — Declaration of equivalence to the original by the tenderer — Concept of ‘manufacturer’ — Means of proof — Public procurement — Directive 2014/25/EU)

December 12, 2022 0 Comments

CELEX:62021CA0066: Case C-66/21: Judgment of the Court (Fourth Chamber) of 20 October 2022 (request for a preliminary ruling from the Rechtbank Den Haag — Netherlands) — O.T.E. v Staatssecretaris van Justitie en Veiligheid (Reference for a preliminary ruling — Border controls, asylum and immigration — Asylum policy — Residence permit issued to third-country nationals who are victims of trafficking in human beings or who have been the subject of an action to facilitate irregular immigration, who cooperate with the competent authorities — Directive 2004/81/EC — Article 6 — Scope — Third-country national claiming to be the victim of an offence related to the trafficking in human beings — Entitlement to the reflection period provided for in Article 6(1) of that directive — Prohibition on enfor

December 12, 2022 0 Comments

CELEX:62020CA0721: Case C-721/20: Judgment of the Court (Fourth Chamber) of 27 October 2022 (request for a preliminary ruling from the Kammergericht Berlin — Germany) — DB Station & Service AG v ODEG Ostdeutsche Eisenbahn GmbH (Reference for a preliminary ruling — Rail transport — Article 102 TFEU — Abuse of a dominant position — Directive 2001/14/EC — Access to railway infrastructure — Article 30 — Railway regulatory body — Review of infrastructure charges — National courts — Review of charges in the light of competition law — Division of competence between the regulatory authority and the national courts)

December 12, 2022 0 Comments

CELEX:62020CA0604: Case C-604/20: Judgment of the Court (Third Chamber) of 20 October 2022 (request for a preliminary ruling from the Bundesarbeitsgericht — Germany) — ROI Land Investments Ltd. v FD (Reference for a preliminary ruling — Judicial cooperation in civil matters — Regulation (EU) No 1215/2012 — Article 6 — Defendant not domiciled in a Member State — Article 17 — Jurisdiction over consumer contracts — Concept of ‘trade or profession’ — Article 21 — Jurisdiction over individual contracts of employment — Concept of ‘employer’ — Relationship of subordination — Regulation (EC) No 593/2008 — Applicable law — Article 6 — Individual employment contract — Letter of comfort between the employee and a third party company ensuring fulfilment of the employer’s obligations vis-à-vis that emp

December 12, 2022 0 Comments

CELEX:62020CA0585: Case C-585/20: Judgment of the Court (Third Chamber) of 20 October 2022 (request for a preliminary ruling from the Juzgado Contencioso-Administrativo No 2 de Valladolid — Spain) — BFF Finance Iberia S.A.U v Gerencia Regional de Salud de la Junta de Castilla y León (Reference for a preliminary ruling — Directive 2011/7/EU — Combating late payment in commercial transactions — Recovery from a public authority of claims assigned by undertakings to a debt collection agency — Compensation for the recovery costs incurred by the creditor in the event of late payment by the debtor — Article 6 — Fixed minimum sum of EUR 40 — Transactions between undertakings and public authorities — Article 4 — Procedure for certification of the conformity of goods or services — Payment period — A

December 12, 2022 0 Comments

CELEX:62020CA0473: Case C-473/20: Judgment of the Court (First Chamber) of 20 October 2022 (request for a preliminary ruling from the Sofiyski rayonen sad — Bulgaria) — ‘Invest Fund Management’ AD v Komisia za finansov nadzor (Reference for a preliminary ruling — Approximation of laws — Directive 2009/65/EC — Undertakings for collective investment in transferable securities (UCITS) — UCITS management companies — Obligations concerning information to be provided to investors — Article 72 — Obligation to keep the ‘essential elements of the prospectus’ up to date — Scope — Article 69(2) — Information specified in Schedule A of Annex I — Composition of a body of the management company — Article 99a(r) — Transposition into national law — National regulation extending the scope for detection of

December 12, 2022 0 Comments

CELEX:32022R2428: Council Implementing Regulation (EU) 2022/2428 of 12 December 2022 implementing Regulation (EU) No 359/2011 concerning restrictive measures directed against certain persons, entities and bodies in view of the situation in Iran

December 12, 2022 0 Comments

CELEX:32022D2433: Council Implementing Decision (CFSP) 2022/2433 of 12 December 2022 implementing Decision 2011/235/CFSP concerning restrictive measures directed against certain persons and entities in view of the situation in Iran

December 12, 2022 0 Comments

CELEX:32022D2432: Council Decision (CFSP) 2022/2432 of 12 December 2022 amending Decision 2014/145/CFSP concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine

December 12, 2022 0 Comments

CELEX:32022D2431: Council Decision (CFSP) 2022/2431 of 12 December 2022 amending Decision (CFSP) 2016/849 concerning restrictive measures against the Democratic People’s Republic of Korea

December 12, 2022 0 Comments

CELEX:32022R2430: Council Implementing Regulation (EU) 2022/2430 of 12 December 2022 implementing Regulation (EU) No 269/2014 concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine

December 12, 2022 0 Comments

CELEX:32022R2429: Council Implementing Regulation (EU) 2022/2429 of 12 December 2022 implementing Regulation (EU) 2017/1509 concerning restrictive measures against the Democratic People’s Republic of Korea

December 12, 2022 0 Comments
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