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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:62021CB0637: Case C-637/21: Order of the President of the Court of 29 April 2022 (request for a preliminary ruling from the Raad van State — Netherlands) — K.R., Other party: Staatssecretaris van Justitie en Veiligheid

September 26, 2022 0 Comments

CELEX:62021CB0657: Case C-657/21: Order of the President of the Court of 8 June 2022 — European Parliament v European Commission

September 26, 2022 0 Comments

CELEX:62022CB0002: Case C-2/22: Order of the President of the Court of 27 April 2022 (request for a preliminary ruling from the Landgericht Erfurt — Germany) — HK v Allianz Lebensversicherungs AG

September 26, 2022 0 Comments

CELEX:62021CB0809: Case C-809/21: Order of the President of the Court of 1 June 2022 (request for a preliminary ruling from the Rechtbank Noord-Holland — Netherlands) — Nokia Solutions and Networks Oy v Inspecteur van de Belastingdienst/Douane, kantoor Eindhoven

September 26, 2022 0 Comments

CELEX:62022CB0062: Case C-62/22: Order of the President of the Court of 16 June 2022 (request for a preliminary ruling from the Amtsgericht Frankfurt am Main — Germany) — IA v DER Touristik Deutschland GmbH

September 26, 2022 0 Comments

CELEX:62022CN0346: Case C-346/22: Request for a preliminary ruling from the Audiencia Provincial de Pontevedra (Spain) lodged on 25 May 2022 — Mapfre España Compañía de Seguros y Reaseguros, S. A. v MACS Maritime Carrier Shipping GmbH & Co.

September 26, 2022 0 Comments

CELEX:62020CB0657: Case C-657/20: Order of the President of the Court of 14 July 2022 (request for a preliminary ruling from the Juzgado de Primera Instancia No 1 de Cazalla de la Sierra — Spain) — Caixabank S.A. v ZN, SD, AH

September 26, 2022 0 Comments

CELEX:62022CB0012: Case C-12/22: Order of the President of the Court of 30 June 2022 (request for a preliminary ruling from the Okresný súd Prešov — Slovakia) — UR v 365.bank a.s.

September 26, 2022 0 Comments

CELEX:62020CB0508: Case C-508/20: Order of the Court (Sixth Chamber) of 26 April 2022 (request for a preliminary ruling from the Landesverwaltungsgericht Steiermark — Austria) — RM v Landespolizeidirektion Steiermark (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Freedom to provide services — Article 56 TFEU — Games of chance — Provision of prohibited lotteries — Penalties — Proportionality — Fines of a minimum amount — Overlapping — No ceiling — Alternative penalty involving deprivation of liberty — Proportionate contribution to the costs of the proceedings — Charter of Fundamental Rights of the European Union — Article 49(3))

September 26, 2022 0 Comments

CELEX:62021CB0480: Case C-480/21: Order of the Court (Eighth Chamber) of 12 July 2022 (request for a preliminary ruling from the Supreme Court — Ireland) — Execution of European arrest warrants issued against W O, J L (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 — Oblig

September 26, 2022 0 Comments

CELEX:62021CB0450: Case C-450/21: Order of the Court (Sixth Chamber) of 18 May 2022 (request for a preliminary ruling from the Tribunale ordinario di Vercelli — Italy) — UC v Ministero dell’Istruzione (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Social policy — Directive 1999/70/EC — Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP — Clause 4(1) — Principle of non-discrimination — Concept of ‘employment conditions’ — Allowance to support the in-service training of teachers and to enhance their professional skills)

September 26, 2022 0 Comments

CELEX:62021CB0233: Case C-233/21 P: Order of the Court (Tenth Chamber) of 20 May 2022 — Germann Avocats LLC v European Commission (Appeal — Article 181 of the Rules of Procedure of the Court of Justice — European Union public contracts — Tendering procedure — Award of contracts — Decision to reject a tender and award the contract to another tenderer — Award criteria — Quality control — Distortion of the facts and evidence — Misuse of powers — Obligation to state reasons — Appeal in part manifestly inadmissible and in part manifestly unfounded)

September 26, 2022 0 Comments

CELEX:62021CB0541: Case C-541/21 P: Order of the Court (Tenth Chamber) of 2 June 2022 — Joëlle Mélin v European Parliament (Appeal — Article 181 of the Rules of Procedure of the Court of Justice — Law governing the institutions — Implementing measures for the Statute for Members of the European Parliament — Article 33(1) and (2) — Parliamentary assistance allowance — Recovery of undue payments — Plea of illegality — Principle of legal certainty — Principle of protection of legitimate expectations — Assessment of the evidence — Appeal in part manifestly inadmissible and in part manifestly unfounded)

September 26, 2022 0 Comments

CELEX:62021CB0346: Case C-346/21: Order of the Court (Sixth Chamber) of 5 May 2022 (request for a preliminary ruling from the Tribunal da Relação do Porto — Portugal) — ING Luxembourg SA v VX (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Judicial cooperation in civil and commercial matters — Service of judicial and extrajudicial documents — Regulation (CE) No 1393/2007 — Article 8 — Informing the addressee, by means of the standard form in Annex II to that regulation, of his or her right to refuse to accept a judicial document which is not written in or accompanied by a translation into a language which the addressee understands or into the official language or one of the official languages of the Member State addressed — Failure to us

September 26, 2022 0 Comments

CELEX:62021CB0221: Joined Cases C-221/21 and C-222/21: Order of the Court (Ninth Chamber) of 2 May 2022 (requests for a preliminary ruling from the Obvodní soud pro Prahu 1 — Czech Republic) — Správa železnic, státní organizace v České dráhy a.s., PKP Cargo International a.s., PDV Railway a.s., KŽC Doprava, s.r.o. (C-221/21), and České dráhy a.s. v Univerzita Pardubice and Others (C-222/21) (References for a preliminary ruling — Article 53(2) of the Rules of Procedure of the Court of Justice — Rail transport — Directive 2012/34/EU — Decisions of the regulatory body — Article 56(10) — Judicial review — National law providing for the jurisdiction of the civil courts — Rules governing the action — Compatibility with Directive 2012/34 — Manifest inadmissibility of the request for a preliminary

September 26, 2022 0 Comments

CELEX:62021CB0188: Case C-188/21: Order of the Court (Seventh Chamber) of 3 June 2022 (request for a preliminary ruling from the Kúria — Hungary) — Megatherm-Csillaghegy Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct VAT — Rules governing exercise of that right — Revocation and subsequent reinstatement of a taxable person’s tax identification number — Forfeiture of the right to deduct the VAT relating to transactions carried out during the period preceding that revocation — Principle of proportionality)

September 26, 2022 0 Comments

CELEX:62020CB0654: Case C-654/20: Order of the Court (Sixth Chamber) of 26 April 2022 (request for a preliminary ruling from the Apelativen sad — Sofia — Bulgaria) — Criminal proceedings against VD (Reference for a preliminary ruling — Article 53(2) of the Rules of Procedure of the Court of Justice — Transport — Directive 2006/126/EC — Driving licences — Charter of Fundamental Rights of the European Union — Article 49 — Principles of legality and proportionality of criminal offences and penalties — Driving a vehicle during the period of suspension of the driving licence — Penalties — Factual context of the dispute in the main proceedings — Reasons justifying the need for a reply to the questions referred for a preliminary ruling — Absence of sufficient information — Manifest inadmissibilit

September 26, 2022 0 Comments

CELEX:62020CB0710: Case C-710/20: Order of the Court (Ninth Chamber) of 8 July 2022 (request for a preliminary ruling from the Okresný súd Bratislava I — Slovakia) — Criminal proceedings against AM (Reference for a preliminary ruling — Article 53(2) of the Rules of Procedure of the Court — Charter of Fundamental Rights of the European Union — Field of application — Article 51 — Legislative procedure for the adoption of a resolution relating to the revocation of an amnesty — Judicial procedure for review of the compliance of that resolution with the national Constitution — Failure to implement EU law — Clear lack of jurisdiction of the Court)

September 26, 2022 0 Comments

CELEX:32022D1643: Council Decision (EU) 2022/1643 of 20 September 2022 on the signing, on behalf of the Union, of the Comprehensive Air Transport Agreement between the Member States of the Association of Southeast Asian Nations, and the European Union and its Member States

September 26, 2022 0 Comments

CELEX:62021CO0749:           Ordonnance de la Cour (huitième chambre) du 15 septembre 2022.#Coordination nationale médicale santé - environnement (CNMSE) e.a. contre Parlement européen et Conseil de l'Union européenne.#Pourvoi – Article 181 du règlement de procédure de la Cour – Règlement (UE) 2020/1043 – Convention d’Aarhus – Article 2, paragraphe 2, premier alinéa, sous d), et second alinéa – Règlement (CE) nº 1367/2006 – Article 2, paragraphe 1, sous c) – Recours en annulation – Article 263, quatrième alinéa, TFUE – Associations ayant pour objet la protection de la santé humaine et de l’environnement – Absence de qualité pour agir – Personne non concernée individuellement – Irrecevabilité du recours – Pourvoi, en partie, manifestement irrecevable et, en partie, manifestement non fondé.

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September 23, 2022 0 Comments
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