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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:62022CO0056:           Ordonnance de la Cour (neuvième chambre) du 8 septembre 2022.#PL contre État belge.#Renvoi préjudiciel – Article 53, paragraphe 2, et article 94 du règlement de procédure de la Cour – Exigence de présentation du contexte factuel et réglementaire du litige au principal ainsi que des raisons justifiant la nécessité d’une réponse à la question préjudicielle – Absence de précisions suffisantes – Irrecevabilité manifeste.#Affaire C-56/22.

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September 15, 2022 0 Comments

CELEX:62022CO0036:           Ordonnance de la Cour (huitième chambre) du 6 septembre 2022.#Silvia González Sordo e.a. contre Commission européenne.#Pourvoi – Article 181 du règlement de procédure de la Cour – Politique sociale – Directive 1999/70/CE – Mesures de transposition – Plainte auprès de la Commission européenne visant à faire constater la violation du droit de l’Union par le Royaume de l’Espagne – Absence d’engagement d’une procédure en manquement – Recours en carence.#Affaire C-36/22 P.

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September 15, 2022 0 Comments

CELEX:62022CO0040:           Ordonnance de la Cour (huitième chambre) du 6 septembre 2022.#Ramón Baides Fernández e.a. contre Commission européenne.#Pourvoi – Article 181 du règlement de procédure de la Cour – Politique sociale – Directive 1999/70/CE du Conseil – Mesures de transposition de la directive au droit national – Plainte auprès de la Commission européenne visant à faire constater la violation du droit de l’Union par le Royaume de l’Espagne – Absence d’engagement d’une procédure en manquement – Recours en carence.#Affaire C-40/22 P.

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September 15, 2022 0 Comments

CELEX:62022CO0188:           Ordonnance de la Cour (dixième chambre) du 8 septembre 2022.#VP contre KS représenté par AS.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Coopération judiciaire en matière civile et commerciale – Règlement (CE) no 1206/2001 – Obtention des preuves – Déposition par écrit d’une personne résidant dans un État membre autre que l’État membre de la juridiction compétente – Possibilité de recourir au moyen d’obtention des preuves prévu par le droit national et non à celui prévu par ce règlement.#Affaire C-188/22.

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September 15, 2022 0 Comments

CELEX:62022CO0039:           Ordonnance de la Cour (huitième chambre) du 6 septembre 2022.#Enol Velasco Granda e.a. contre Commission européenne.#Pourvoi – Article 181 du règlement de procédure de la Cour – Politique sociale – Directive 1999/70/CE – Mesures de transposition – Plainte auprès de la Commission européenne visant à faire constater la violation du droit de l’Union par le Royaume de l’Espagne – Absence d’engagement d’une procédure en manquement – Recours en carence.#Affaire C-39/22 P.

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September 15, 2022 0 Comments

CELEX:62021CC0343: Opinion of Advocate General Medina delivered on 15 September 2022.###

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CELEX:62020CC0695: Opinion of Advocate General Rantos delivered on 15 September 2022.###

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CELEX:62021CC0292: Opinion of Advocate General Emiliou delivered on 15 September 2022.###

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CELEX:62021CC0046: Opinion of Advocate General Campos Sánchez-Bordona delivered on 15 September 2022.###

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CELEX:62021CJ0326: Judgment of the Court (Tenth Chamber) of 15 September 2022.#PNB Banka AS v European Central Bank.#Appeal – Economic and monetary policy – Prudential supervision of credit institutions – Insolvency proceedings – Refusal by the European Central Bank (ECB) to grant the request of the board of directors of a credit institution seeking an order instructing the insolvency administrator of that institution to grant the lawyer authorised by that board access to the premises, information, staff and resources of that institution – Competence of the author of the measure – Article 263 TFEU – Measure open to an annulment action – Inadmissibility.#Case C-326/21 P.

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CELEX:62021CC0396: Opinion of Advocate General Medina delivered on 15 September 2022.###

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CELEX:62020CJ0675: Judgment of the Court (Fourth Chamber) of 15 September 2022.#Colin Brown v European Commission.#Appeal – Civil service – Annex VII to the Staff Regulations of Officials of the European Union – Article 4(1)(a) and (b) – EU official who is a national of the United Kingdom of Great Britain and Northern Ireland and who during the 10 years before his entry into service habitually resided within the territory of the State in which he is employed – Withdrawal of the United Kingdom from the European Union – Acquisition by that EU official of the nationality of the State in which he is employed – Withdrawal of the entitlement to receive an expatriation allowance – Action for annulment.#Case C-675/20 P.

September 15, 2022 0 Comments

CELEX:62021CJ0022: Judgment of the Court (Third Chamber) of 15 September 2022.#SRS and AA v Minister for Justice and Equality.#Reference for a preliminary ruling – Directive 2004/38/EC – Right of Union citizens and their family members to move and reside freely within the territory of the Member States – Article 3(2), first subparagraph, point (a) – Concept of ‘other family members who are members of the household of the Union citizen having the primary right of residence’ – Assessment criteria.#Case C-22/21.

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CELEX:62021CC0407: Opinion of Advocate General Medina delivered on 15 September 2022.###

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CELEX:62020CJ0705: Judgment of the Court (Second Chamber) of 15 September 2022.#Fossil (Gibraltar) Limited v Commissioner of Income Tax.#Reference for a preliminary ruling – State aid – Aid schemes implemented by the Government of Gibraltar concerning corporate income tax – Decision (EU) 2019/700 – Non-taxation of passive interest and royalty income – Decision of the European Commission declaring the aid scheme unlawful and incompatible with the internal market – Recovery obligation – Scope – Domestic provision which was not the subject of the Commission’s investigation concerning the State aid at issue – Set-off of the tax paid abroad in order to prevent double taxation.#Case C-705/20.

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CELEX:62022CO0036_INF:           Ordonnance de la Cour (huitième chambre) du 6 septembre 2022.#Silvia González Sordo e.a. contre Commission européenne.#Pourvoi – Article 181 du règlement de procédure de la Cour – Politique sociale – Directive 1999/70/CE – Mesures de transposition – Plainte auprès de la Commission européenne visant à faire constater la violation du droit de l’Union par le Royaume de l’Espagne – Absence d’engagement d’une procédure en manquement – Recours en carence.#Affaire C-36/22 P.

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September 15, 2022 0 Comments

CELEX:62021CJ0058: Judgment of the Court (Seventh Chamber) of 15 September 2022.#FK v Rechtsanwaltskammer Wien.#Reference for a preliminary ruling – Coordination of social security systems – Regulation (EC) No 883/2004 – Article 13 – Determination of the legislation applicable – Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons – Annex II – Article 1(2) – Person pursuing the profession of lawyer the centre of interest of whose private and professional activities is situated in Switzerland and who also pursues that profession in two other Member States – Application for the award of an early retirement pension – National legislation requiring that the person concerned waive his right to

September 15, 2022 0 Comments

CELEX:62021CJ0416: Judgment of the Court (Fourth Chamber) of 15 September 2022.#Landkreis A.-F. v J. Sch. Omnibusunternehmen and K. Reisen GmbH.#Reference for a preliminary ruling – Public procurement procedures – Directive 2014/24/EU – Article 57(4), first subparagraph, point (d) – Optional grounds for exclusion – Agreements with other economic operators aimed at distorting competition – Directive 2014/25/EU – Article 36(1) – Principles of proportionality and equal treatment of tenderers – Article 80(1) – Use of exclusion grounds and selection criteria provided for under Directive 2014/24/EU – Tenderers which constitute an economic unit and have submitted separate tenders that were neither autonomous nor independent – Need for sufficiently plausible indications to establish an infringemen

September 15, 2022 0 Comments

CELEX:62021CJ0018: Judgment of the Court (Third Chamber) of 15 September 2022.#Uniqa Versicherungen AG v VU.#Reference for a preliminary ruling – Judicial cooperation in civil matters – European order for payment procedure – Regulation No 1896/2006 – Article 16(2) – 30-day time limit for lodging a statement of opposition to the European order for payment – Article 20 – Review procedure – Article 26 – Application of national law for procedural issues not specifically dealt with in that regulation – COVID‑19 pandemic – National legislation which interrupted the procedural periods in civil matters for several weeks.#Case C-18/21.

September 15, 2022 0 Comments

CELEX:62021CJ0227: Judgment of the Court (Fourth Chamber) of 15 September 2022.#UAB „HA.EN.“ v Valstybinė mokesčių inspekcija.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Right to deduct input VAT – Sale of an item of immovable property between taxable persons – Vendor subject to insolvency proceedings – National practice under which the purchaser is denied the right of deduction on the ground that he or she knew or should have known of the vendor’s difficulties in paying the output tax – Fraud and abuse of rights – Conditions.#Case C-227/21.

September 15, 2022 0 Comments
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