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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:62017CJ0324_SUM: Judgment of the Court (First Chamber) of 24 October 2019.#Criminal proceedings against Ivan Gavanozov.#Request for a preliminary ruling from the Spetsializiran nakazatelen sad.#Reference for a preliminary ruling — Judicial cooperation in criminal matters — Directive 2014/41/EU — European Investigation Order (EIO) in criminal matters — Article 5(1) — Form set out in Annex A — Section J — Absence of legal remedies in the issuing Member State.#Case C-324/17.

May 20, 2025 0 Comments

CELEX:62018CJ0042_SUM: Judgment of the Court (Third Chamber) of 3 October 2019.#Finanzamt Trier v Cardpoint GmbH, legal successor to Moneybox Deutschland GmbH.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Sixth Council Directive 77/388/EEC — Exemptions — Article 13B(d)(3) — Transactions concerning payments — Services supplied by a company to a bank relating to the operation of cash points.#Case C-42/18.

May 20, 2025 0 Comments

CELEX:62018CJ0493_SUM: Judgment of the Court (Ninth Chamber) of 4 December 2019.#UB v VA and Others.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling — Judicial cooperation in civil matters — Insolvency proceedings — Regulation (EC) No 1346/2000 — Article 3(1) — Actions which derive directly from insolvency proceedings and which are closely connected with such proceedings — Sale of immovable property and creation of a mortgage — Action brought by the trustee in bankruptcy seeking a declaration that the transactions concerned are ineffective — Article 25(1) — Exclusive jurisdiction of the courts of the Member State in which the insolvency proceedings were opened.#Case C-493/18.

May 20, 2025 0 Comments

CELEX:62018CJ0208_SUM: Judgment of the Court (First Chamber) of 3 October 2019.#Jana Petruchová v FIBO Group Holdings Limited.#Request for a preliminary ruling from the Nejvyšší soud České republiky.#Reference for a preliminary ruling — Judicial cooperation in civil matters — Regulation (EU) No 1215/2012 — Article 17(1) — Jurisdiction over consumer contracts — Notion of ‘consumer’ — Natural person carrying out transactions on the international exchange market through the intermediary of a brokerage company — Regulation (EC) No 593/2008 (Rome I) — Directive 2004/39/EC — Notion of ‘retail client’.#Case C-208/18.

May 20, 2025 0 Comments

CELEX:62018CJ0355_SUM: Judgment of the Court (Third Chamber) of 19 December 2019.#Barbara Rust-Hackner and Others v Nürnberger Versicherung Aktiengesellschaft Österreich and Others.#Requests for a preliminary ruling from the Landesgericht Salzburg and Bezirksgericht für Handelssachen Wien.#References for a preliminary ruling — Freedom to provide services — Direct life assurance — Directives 90/619/EEC, 92/96/EEC, 2002/83/EC and 2009/138/EC — Right of cancellation — Incorrect information concerning the detailed rules for exercising the right of cancellation — Formal requirements for the declaration of cancellation — Effects on the obligations of the assurance undertaking — Time limit — Lapse of the right of cancellation — Possibility to cancel a contract after it has been terminated — Repay

May 20, 2025 0 Comments

CELEX:62018CJ0018_SUM: Judgment of the Court (Third Chamber) of 3 October 2019.#Eva Glawischnig-Piesczek v Facebook Ireland Limited.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling — Information society — Free movement of services — Directive 2000/31/EC — Liability of intermediary service providers — Article 14(1) and (3) — Hosting services provider — Possibility of requiring the service provider to terminate or prevent an infringement — Article 18(1) — Personal, material and territorial limits on the scope of an injunction — Article 15(1) — No general obligation to monitor.#Case C-18/18.

May 20, 2025 0 Comments

CELEX:62018CJ0376_SUM: Judgment of the Court (Fifth Chamber) of 12 December 2019.#Slovenské elektrárne a.s. v Úrad pre vybrané hospodárske subjekty, formerly Daňový úrad pre vybrané daňové subjekty.#Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky.#Reference for a preliminary ruling — Admissibility — Common rules for the internal market in electricity — Directive 2009/72/EC — Scope — Article 3 — Objectives — Principle of non-discrimination — Special levy on the revenue of entities that are holders of an authorisation to carry on activity in regulated sectors — Electricity sector.#Case C-376/18.

May 20, 2025 0 Comments

CELEX:62018CJ0592_SUM: Judgment of the Court (Ninth Chamber) of 19 December 2019.#Darie BV v Staatssecretaris van Infrastructuur en Milieu.#Request for a preliminary ruling from the College van Beroep voor het Bedrijfsleven.#Reference for a preliminary ruling — Regulation (EU) No 528/2012 — Article 3(1)(a) and (c) — Concept of ‘biocidal product’ — Concept of ‘active substance’ — Bacterial product containing the bacterial species Bacillus ferment — Mode of action other than mere physical or mechanical action — Indirect action — Period within which effect takes place.#Case C-592/18.

May 20, 2025 0 Comments

CELEX:62018CJ0267_SUM: Judgment of the Court (Fourth Chamber) of 3 October 2019.#Delta Antrepriză de Construcţii şi Montaj 93 SA v Compania Naţională de Administrare a Infrastructurii Rutiere SA.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling — Public Procurement — Public procurement procedure — Directive 2014/24/EU — Article 57(4) — Optional grounds for exclusion — Exclusion of an economic operator from participating in a public procurement procedure — Early termination of a prior contract on account of partial subcontracting — Concept of ‘significant or persistent deficiencies’ — Scope.#Case C-267/18.

May 20, 2025 0 Comments

CELEX:62018CJ0010_SUM: Judgment of the Court (Fourth Chamber) of 4 March 2020.#Mowi ASA v European Commission.#Appeal — Competition — Control of concentrations between undertakings — Regulation (EC) No 139/2004 — Article 4(1) — Prior notification obligation for concentrations — Article 7(1) — Standstill obligation — Article 7(2) — Exemption — Concept of a ‘single concentration’ — Article 14(2) — Decision imposing fines for the implementation of a concentration before it has been notified and authorised — Principle ne bis in idem — Set‑off principle — Concurrent offences.#Case C-10/18 P.

May 20, 2025 0 Comments

CELEX:62018CJ0360_SUM: Judgment of the Court (Third Chamber) of 19 December 2019.#Cargill Deutschland GmbH v Hauptzollamt Krefeld.#Request for a preliminary ruling from the Finanzgericht Düsseldorf.#Reference for a preliminary ruling — Regulation (EU) No 1360/2013 — Agriculture — Common organisation of the markets — Sugar sector — Production levy — Effectiveness — Right to reimbursement of sums unduly paid — Applicability of national rules on limitation periods — Principle of effectiveness.#Case C-360/18.

May 20, 2025 0 Comments

CELEX:62018CJ0445_SUM: Judgment of the Court (First Chamber) of 14 November 2019.#Vaselife International BV and Chrysal International BV v College voor de toelating van gewasbeschermingsmiddelen en biociden.#Request for a preliminary ruling from the College van Beroep voor het Bedrijfsleven.#Reference for a preliminary ruling — Regulation (EC) No 1107/2009 — Placing of plant protection products on the market — Parallel trade — Modification of the period of validity of the parallel trade permit — Identity of the plant protection product and the reference product — Conditions.#Case C-445/18.

May 20, 2025 0 Comments

CELEX:62018CJ0600_SUM: Judgment of the Court (Eighth Chamber) of 26 September 2019.#UTEP 2006. SRL v Vas Megyei Kormányhivatal Hatósági Főosztály, Hatósági, Építésügyi és Oktatási Osztály.#Request for a preliminary ruling from the Szombathelyi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling — Road transport — Articles 91 and 92 TFEU — Regulation (EU) No 165/2014 — Article 32(3), Article 33(1) and Article 41(1) — Infringement of the rules on the use of tachographs — Duty of Member States to make provision for effective, dissuasive and non-discriminatory penalties — Resident and non-resident small and medium-sized enterprises — Differential treatment.#Case C-600/18.

May 20, 2025 0 Comments

CELEX:62018CJ0004_SUM: Judgment of the Court (Fifth Chamber) of 16 October 2019.#Michael Winterhoff v Finanzamt Ulm and Jochen Eisenbeisvv Bundeszentralamt für Steuern.#Requests for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(a) — Exemptions for certain activities in the public interest — Public postal services — Directive 97/67/EC — Universal postal service provider — Private operator providing the service of formally serving court or administrative authority documents.#Joined Cases C-4/18 and C-5/18.

May 20, 2025 0 Comments

CELEX:62018CJ0270_SUM: Judgment of the Court (Fifth Chamber) of 16 October 2019.#UPM France v Premier ministre and Ministre de l'Action et des Comptes publics.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling — Directive 2003/96/EC — Taxation of energy products and electricity — Third subparagraph of Article 21(5) — Exemption of small producers of electricity, subject to the taxation of electricity produced — Lack, during an authorised transitional period, of an internal tax on end consumption of electricity — Article 14(1)(a) — Obligation to exempt energy products and electricity used to produce electricity.#Case C-270/18.

May 20, 2025 0 Comments

CELEX:62018CJ0332_SUM: Judgment of the Court (Eighth Chamber) of 11 December 2019.#Mytilinaios Anonymos Etairia – Omilos Epicheiriseon v European Commission.#Appeal — State aid — Production of aluminium — Preferential electricity supply tariff granted by a contract — Decision declaring the aid compatible with the internal market — Termination of the contract — Judicial suspension, as an interim measure, of the effects of termination — Decision declaring the aid unlawful.#Case C-332/18 P.

May 20, 2025 0 Comments

CELEX:62018CJ0240_SUM: Judgment of the Court (Fifth Chamber) of 27 February 2020.#Constantin Film Produktion GmbH v European Union Intellectual Property Office.#Appeal — EU trade mark — Regulation (EC) No 207/2009 — Article 7(1)(f) — Absolute ground for refusal — Mark contrary to accepted principles of morality — Word sign ‘Fack Ju Göhte’ — Rejection of the application for registration.#Case C-240/18 P.

May 20, 2025 0 Comments

CELEX:62018CJ0423_SUM: Judgment of the Court (Eighth Chamber) of 17 October 2019.#Südzucker AG v Hauptzollamt Karlsruhe.#Request for a preliminary ruling from the Finanzgericht Baden-Württemberg.#Reference for a preliminary ruling – Agriculture – Common organisation of the markets – Regulation (EC) No 967/2006 – Article 3(2) – Sugar – Surplus amount – Time limit for notifying the total levy to be paid – Time limit for a retrospective correction – Principles of proportionality, legal certainty and the protection of legitimate expectations.#Case C-423/18.

May 20, 2025 0 Comments

CELEX:62018CJ0405_SUM: Judgment of the Court (Fourth Chamber) of 27 February 2020.#AURES Holdings a.s. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Article 49 TFEU — Freedom of establishment — Tax legislation — Corporation tax — Transfer of a company’s place of effective management to a Member State other than its registered seat — Transfer of tax residency to that other Member State — National legislation not allowing a tax loss incurred in the Member State of incorporation before the transfer of its seat to be claimed.#Case C-405/18.

May 20, 2025 0 Comments

CELEX:62018CJ0255_SUM: Judgment of the Court (First Chamber) of 14 November 2019.#State Street Bank International GmbH v Banca d'Italia.#Request for a preliminary ruling from the Tribunale Amministrativo Regionale per il Lazio.#Reference for a preliminary ruling — Directive 2014/59/EU — Recovery and resolution of credit institutions — National financing arrangement — Resolution authority — National fund — Articles 103 and 104 — Obligation to contribute — Ex ante contributions and extraordinary ex post contributions — Calculation — Late transposition of the directive — Delegated Regulation (EU) 2015/63 — Articles 12 and 14 — Concept of ‘change of status’ — Impact on the obligation to contribute.#Case C-255/18.

May 20, 2025 0 Comments
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