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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:62021CO0480_INF: Order of the Court (Eighth Chamber) of 12 July 2022.#W O and J L v Minister for Justice and Equality.#Request for a preliminary ruling from the Supreme Court.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Judicial cooperation in criminal matters – European arrest warrant – Framework Decision 2002/584/JHA – Article 1(3) – Surrender procedure between Member States – Conditions for execution – Charter of Fundamental Rights of the European Union – Second paragraph of Article 47 – Fundamental right to a fair trial before an independent and impartial tribunal previously established by law – Systemic or generalised deficiencies – Two-step examination – Criteria for application – Obligation of the executing judicial autho

November 17, 2022 0 Comments

CELEX:62022CO0187_INF: Order of the Court of 11 July 2022.#Laboratorios Ern, SA v European Union Intellectual Property Office.#Appeal – EU trade mark – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed.#Case C-187/22 P.

November 17, 2022 0 Comments

CELEX:62022CO0253_INF: Order of the Court (Chamber determining whether appeals may proceed) of 6 July 2022.#Calrose Rice v European Union Intellectual Property Office.#Appeal – EU trade mark – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed.#Case C-253/22 P.

November 17, 2022 0 Comments

CELEX:62021CJ0578: Judgment of the Court (Seventh Chamber) of 17 November 2022.#Irish Wind Farmers' Association Clg and Others v European Commission.#Appeal – State aid – Article 107(1) TFEU – Article 108(2) and (3) TFEU – Regulation (EU) 2015/1589 – Article 4 – Member State legislation on business property taxation – Methods for valuation of property used to calculate the basis of assessment of the rate payable – Complaint from wind farm operators – Allegation of an under-assessment of the basis of assessment for the business rate payable by fossil fuel electricity producers and, consequently, of a level of business rate of those electricity generators lower than that of other electricity producers due to the choice of valuation method used – Preliminary examination procedure – Decision f

November 17, 2022 0 Comments

CELEX:62021CJ0350:           Arrêt de la Cour (sixième chambre) du 17 novembre 2022.##Renvoi préjudiciel – Traitement des données à caractère personnel dans le secteur des communications électroniques – Confidentialité des communications – Fournisseurs de services de communications électroniques – Conservation généralisée et indifférenciée des données relatives au trafic et des données de localisation pendant une période de six mois – Lutte contre la criminalité grave – Accès aux données conservées – Information des personnes concernées – Droit de recours – Directive 2002/58/CE – Article 15, paragraphes 1 et 2 – Directive (UE) 2016/680 – Articles 13 et 54 – Charte des droits fondamentaux de l’Union européenne – Articles 7, 8, 11 et 47 ainsi que article 52, paragraphe 1.#Affaire C-350/21.

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November 17, 2022 0 Comments

CELEX:62020CJ0224: Judgment of the Court (Fifth Chamber) of 17 November 2022.#Merck Sharp & Dohme BV and Others v Abacus Medicine A/S and Others.#Reference for a preliminary ruling – Articles 34 and 36 TFEU – Free movement of goods – Intellectual property – Trade marks – Regulation (EU) 2017/1001 – EU trade mark – Article 9(2) – Article 15 – Directive (EU) 2015/2436 – Approximation of the laws of the Member States relating to trade marks – Article 10(2) – Article 15 – Rights conferred by a trade mark – Exhaustion of the rights conferred by a trade mark – Parallel import of medicinal products – Repackaging of the product bearing the mark – New outer packaging – Replacement of the trade mark appearing on the original outer packaging by another product name – Reaffixing of the trade mark of t

November 17, 2022 0 Comments

CELEX:62020CJ0253: Judgment of the Court (Fifth Chamber) of 17 November 2022.#Impexeco N.V. and PI Pharma NV v Novartis AG and Novartis Pharma NV.#References for a preliminary ruling – Articles 34 and 36 TFEU – Free movement of goods – Intellectual property – Trade marks – Regulation (EC) No 207/2009 – Article 9(2) – Article 13 – Directive 2008/95 – Article 5(1) – Article 7 – Rights conferred by a trade mark – Exhaustion of the rights conferred by a trade mark – Parallel imports of medicinal products – Reference medicinal product and generic medicinal product – Economically linked undertakings – Repackaging of the generic medicinal product – New outer packaging – Affixing the trade mark of the reference medicinal product – Opposition by the proprietor of the trade mark – Artificial partiti

November 17, 2022 0 Comments

CELEX:62021CJ0304: Judgment of the Court (Seventh Chamber) of 17 November 2022.#VT v Ministero dell'Interno and Ministero dell'interno - Dipartimento della Pubblica Sicurezza - Direzione centrale per le risorse umane.#Reference for a preliminary ruling – Social policy – Equal treatment in employment and occupation – Article 21 of the Charter of Fundamental Rights of the European Union – Directive 2000/78/EC – Article 2(2), Article 4(1) and Article 6(1) – Prohibition of discrimination on grounds of age – National legislation fixing a maximum age limit of 30 years for the recruitment of police commissioners – Justification.#Case C-304/21.

November 17, 2022 0 Comments

CELEX:62021CJ0175: Judgment of the Court (Fifth Chamber) of 17 November 2022.#Harman International Industries, Inc. v AB SA.#Reference for a preliminary ruling – Articles 34 and 36 TFEU – Free movement of goods – Intellectual property – EU trade mark – Regulation (EU) 2017/1001 – Article 15 – Exhaustion of the rights conferred by a trade mark – Placing on the market within the European Economic Area (EEA) – Consent of the proprietor of the trade mark – Place of first marketing of products by the proprietor of the trade mark or with its consent – Proof – Directive 2004/48/EC – Article 47 of the Charter of Fundamental Rights of the European Union – Effective judicial protection – Operative part of judicial decisions not identifying the products covered – Difficulties in implementation – Rest

November 17, 2022 0 Comments

CELEX:62020CJ0331: Judgment of the Court (Second Chamber) of 17 November 2022.#Volotea, SA v European Commission.#Appeal – State aid – Article 107(1) TFEU – European Commission decision on compensation to Sardinian airports for public service obligations – Existence of unlawful State aid incompatible with the internal market, granted by the Italian Republic to airlines through airport operators – Concept of ‘State aid’ – Proof of the existence of an advantage – Determination of the amount – Market economy operator principle – Applicability and application – Test of the private acquirer of goods or services – Conditions – Burden of proof.#Case C-331/20 P.

November 17, 2022 0 Comments

CELEX:62021CJ0054: Judgment of the Court (Fourth Chamber) of 17 November 2022.#Konsorcjum: ANTEA POLSKA S.A., „Pectore-Eco'' sp. z o.o., Instytut Ochrony Środowiska - Państwowy Instytut Badawczy v Państwowe Gospodarstwo Wodne Wody Polskie.#Reference for a preliminary ruling – Public procurement – Directive 2014/24/EU – Principles of awarding contracts – Article 18 – Transparency – Article 21 – Confidentiality – Insertion of those principles in the national legislation – Right of access to the essential content of the information provided by tenderers concerning their experience and references, concerning the persons proposed to carry out the contract and concerning the design of the proposed projects and the manner of performance – Article 67 – Contract award criteria – Criteria relating t

November 17, 2022 0 Comments

CELEX:62021CJ0243:           Urteil des Gerichtshofs (Vierte Kammer) vom 17. November 2022.#„TOYA“ sp. z o.o. und Polska Izba Informatyki i Telekomunikacji gegen Prezes Urzędu Komunikacji Elektronicznej.#Vorlage zur Vorabentscheidung – Telekommunikation – Richtlinie 2002/19/EG (Zugangsrichtlinie) – Art. 8 Abs. 3 – Richtlinie 2014/61/EU – Art. 1 Abs. 3 und 4 und Art. 3 Abs. 5 – Befugnis der nationalen Regulierungsbehörde, regulatorische Vorabverpflichtungen für den Zugang zur physischen Infrastruktur eines Netzbetreibers ohne beträchtliche Marktmacht aufzuerlegen – Fehlen eines Rechtsstreits über den Zugang.#Rechtssache C-243/21.

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November 17, 2022 0 Comments

CELEX:62021CJ0230: Judgment of the Court (Third Chamber) of 17 November 2022.#X agissant en son nom propre et en sa capacité juridique représentante de ses enfants mineurs Y et Z v Belgische Staat.#Reference for a preliminary ruling – Area of freedom, security and justice – Immigration policy – Directive 2003/86/EC – Article 2(f) – Article 10(3)(a) – Concept of ‘unaccompanied minor’ – Right to family reunification – Refugee minor who is married at the time of her entry into the territory of a Member State – Child marriage not recognised in that Member State – Cohabitation with the spouse lawfully residing in that Member State.#Case C-230/21.

November 17, 2022 0 Comments

CELEX:62021CJ0443: Judgment of the Court (Tenth Chamber) of 17 November 2022.#SC Avicarvil Farms SRL v Ministerul Agriculturii şi Dezvoltării Rurale and Others.#Reference for a preliminary ruling – Common agricultural policy (CAP) – European Agricultural Fund for Rural Development (EAFRD) – Regulation (EC) No 1698/2005 – Article 40 – National rural development programme 2007-2013 – Animal welfare payments – Calculation errors – Reductions in payments by the national authorities – Principle of the protection of legitimate expectations – Principle of legal certainty.#Case C-443/21.

November 17, 2022 0 Comments

CELEX:62020CJ0147: Judgment of the Court (Fifth Chamber) of 17 November 2022.#Novartis Pharma GmbH v Abacus Medicine A/S.#Reference for a preliminary ruling – Intellectual property – EU trade mark – Regulation (EU) 2017/1001 – Article 9(2) – Rights conferred by a mark – Article 15 – Exhaustion of the rights conferred by a trade mark – Parallel import of medicinal products – Repackaging of the product bearing the mark – New outer packaging – Opposition by the proprietor of the mark – Artificial partitioning of the markets between Member States – Medicinal products for human use – Directive 2001/83/EC – Article 47a – Safety features – Replacement – Equivalent features – Delegated Regulation (EU) 2016/161 – Article 3(2) – Anti-tampering device – Unique identifier.#Case C-147/20.

November 17, 2022 0 Comments

CELEX:62020CJ0204: Judgment of the Court (Fifth Chamber) of 17 November 2022.#Bayer Intellectual Property GmbH v kohlpharma GmbH.#Reference for a preliminary ruling – Intellectual property – Trade marks – Directive (EU) 2015/2436 – Approximation of the laws of the Member States relating to trade marks – Article 10(2) – Rights conferred by a trade mark – Article 15 – Exhaustion of the rights conferred by a trade mark – Parallel import of medicinal products – Repackaging of the product bearing the mark – New outer packaging – Opposition by the proprietor of the mark – Artificial partitioning of the markets between Member States – Medicinal products for human use – Directive 2001/83/EC – Article 47a – Safety features – Replacement – Equivalent features – Delegated Regulation (EU) 2016/161 – A

November 17, 2022 0 Comments

CELEX:62020CJ0562:           Urteil des Gerichtshofs (Erste Kammer) vom 17. November 2022.#SIA „Rodl & Partner” gegen Valsts ieņēmumu dienests.#Vorlage zur Vorabentscheidung – Verhinderung der Nutzung des Finanzsystems zum Zwecke der Geldwäsche und der Terrorismusfinanzierung – Richtlinie (EU) 2015/849 – Art. 18 Abs. 1 und 3 – Anhang III Nr. 3 Buchst. b – Risikobasierter Ansatz – Bewertung der Risiken durch die Verpflichteten – Risikoermittlung durch die Mitgliedstaaten und die Verpflichteten – Sorgfaltspflichten gegenüber Kunden – Verstärkte Sorgfaltspflichten – Drittland mit hohem Korruptionsrisiko – Art. 13 Abs. 1 Buchst. c und d – Nachweis- und Dokumentationsanforderungen an die Verpflichteten – Art. 14 Abs. 5 – Den Verpflichteten obliegende kontinuierliche Überwachung in Bezug auf Ku

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November 17, 2022 0 Comments

CELEX:62020CJ0607: Judgment of the Court (First Chamber) of 17 November 2022.#GE Aircraft Engine Services Ltd v The Commissioners for Her Majesty's Revenue & Customs.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 26(1)(b) – Supply of services free of charge – Award of retail vouchers free of charge to staff of the taxable person’s business as part of an employee recognition and reward scheme – Transactions treated as supplies of services for consideration – Scope – Principle of fiscal neutrality.#Case C-607/20.

November 17, 2022 0 Comments

CELEX:62021CJ0238: Judgment of the Court (First Chamber) of 17 November 2022.#Porr Bau GmbH v Bezirkshauptmannschaft Graz-Umgebung.#Reference for a preliminary ruling – Environment – Waste – Directive 2008/98/EC – Point 1 of Article 3 – Article 5(1) – Article 6(1) – Excavated materials – Concepts of ‘waste’ and of ‘by-product’ – Cessation of waste status.#Case C-238/21.

November 17, 2022 0 Comments

CELEX:62021TJ0512: Judgment of the General Court (Second Chamber) of 16 November 2022.#Epsilon Data Management LLC v European Union Intellectual Property Office.#Case T-512/21.

November 17, 2022 0 Comments
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