Išči

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:62021CC0119: Opinion of Advocate General Szpunar delivered on 8 September 2022.###

September 8, 2022 0 Comments

CELEX:62021CC0162: Opinion of Advocate General Kokott delivered on 8 September 2022.###

September 8, 2022 0 Comments

CELEX:62021CC0279: Opinion of Advocate General Pitruzzella delivered on 8 September 2022.###

September 8, 2022 0 Comments

CELEX:62021CC0378: Opinion of Advocate General Kokott delivered on 8 September 2022.###

September 8, 2022 0 Comments

CELEX:62021CC0472: Opinion of Advocate General Szpunar delivered on 8 September 2022.###

September 8, 2022 0 Comments

CELEX:62021CC0323:           Schlussanträge des Generalanwalts J. Richard de la Tour vom 8. September 2022.###

This document does not exist in English.
September 8, 2022 0 Comments

CELEX:62021CJ0368: Judgment of the Court (Ninth Chamber) of 8 September 2022.#R.T. v Hauptzollamt Hamburg.#Reference for a preliminary ruling – Customs union – Union Customs Code – Regulation (EU) No 952/2013 – Place where the customs debt is incurred – Value added tax (VAT) – Directive 2006/112/EC – Article 30 – Article 60 – Article 71(1) – Chargeable event and place where the import VAT becomes chargeable – Place where the tax liability is incurred – Finding of a failure to comply with an obligation imposed by EU customs legislation – Determination of the place of importation of goods – Means of transport registered in a third country and imported into the European Union in infringement of customs legislation.#Case C-368/21.

September 8, 2022 0 Comments

CELEX:62022CO0152_INF: Order of the Court (Court determining whether appeals may proceed) of 22 June 2022.#Legero Schuhfabrik GmbH v European Union Intellectual Property Office.#Case C-152/22 P.

September 8, 2022 0 Comments

CELEX:62021CJ0263: Judgment of the Court (Fifth Chamber) of 8 September 2022.#Asociación Multisectorial de Empresas de la Electrónica, las Tecnologías de la Información y la Comunicación, de las Telecomunicaciones y de los contenidos Digitales (AMETIC) v Administración General del Estado and Others.#Reference for a preliminary ruling – Copyright and related rights – Directive 2001/29/EC – Article 5(2)(b) – Exclusive reproduction right – Exception – Copies for private use – Levy – Ex ante exemption – Exemption certificate issued by a private law entity controlled solely by copyright management societies – Powers of review of that entity.#Case C-263/21.

September 8, 2022 0 Comments

CELEX:62022CO0025_INF:           Ordonnance de la Cour (septième chambre) du 14 juillet 2022.#CM contre Finanzamt Österreich.#Renvoi préjudiciel – Article 53, paragraphe 2, et article 94 du règlement de procédure de la Cour – Exigence d’indication des raisons justifiant la nécessité d’une réponse aux questions posées – Absence de précisions suffisantes – Irrecevabilité manifeste.#Affaire C-25/22.

This document does not exist in English.
September 8, 2022 0 Comments

CELEX:62020CO0710_INF: Order of the Court (Ninth Chamber) of 8 July 2022.#Criminal proceedings against Krajská prokuratúra v Bratislave.#Request for a preliminary ruling from the Okresný súd Bratislava II.#Case C-710/20.

September 8, 2022 0 Comments

CELEX:62022CO0478_INF: Order of the Vice-President of the Court of 22 July 2022.#Telefónica de España, SA v European Commission.#Interim relief – Articles 278 and 279 TFEU – Appeal – Application for suspension of operation and other interim measures – Public procurement – Article 160(7) of the Rules of Procedure of the Court of Justice.#Case C-478/22 P(R)-R.

September 8, 2022 0 Comments

CELEX:62021CJ0098:           Arrêt de la Cour (septième chambre) du 8 septembre 2022.#Finanzamt R contre W-GmbH.#Renvoi préjudiciel – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 2, paragraphe 1, article 9, paragraphe 1, article 167 et article 168, sous a) – Déduction de la taxe payée en amont – Notion d’“assujetti” – Société holding – Dépenses liées à une contribution d’associée en nature à des filiales – Absence de participation des dépenses aux frais généraux – Activités des filiales pour la plupart exonérées d’impôt.#Affaire C-98/21.

This document does not exist in English.
September 8, 2022 0 Comments

CELEX:62020CJ0716: Judgment of the Court (Fifth Chamber) of 8 September 2022.#RTL Television GmbH v Grupo Pestana S.G.P.S., S.A. and SALVOR - Sociedade de Investimento Hoteleiro, S.A.#Reference for a preliminary ruling – Copyright and related rights – Satellite broadcasting and cable retransmission – Directive 93/83/EEC – Article 1(3) – Concept of ‘cable retransmission’ – Provider of the retransmission not having the status of a cable operator – Simultaneous, unaltered and unabridged distribution of television and radio programmes broadcast by satellite and intended for reception by the public, performed by the operator of a hotel establishment, by means of a satellite dish, a cable and television or radio sets – None.#Case C-716/20.

September 8, 2022 0 Comments

CELEX:62020CJ0614: Judgment of the Court (First Chamber) of 8 September 2022.#AS Lux Express Estonia v Majandus- ja Kommunikatsiooniministeerium.#Reference for a preliminary ruling – Regulation (EC) No 1370/2007 – Public passenger transport services by rail and by road – Imposition by means of general rules of an obligation to carry certain categories of passenger free of charge – Obligation for the competent authority to grant public service compensation to operators – Calculation method.#Case C-614/20.

September 8, 2022 0 Comments

CELEX:62021CJ0080:           Arrêt de la Cour (neuvième chambre) du 8 septembre 2022.#E.K. e.a. contre D.B.P. et M.#Renvoi préjudiciel – Directive 93/13/CEE – Clauses abusives dans les contrats conclus avec les consommateurs – Article 6, paragraphe 1, et article 7, paragraphe 1 – Contrats de crédit hypothécaire – Effets de la constatation du caractère abusif d’une clause – Prescription – Principe d’effectivité.#Affaires jointes C-80/21 et C-81/21.

This document does not exist in English.
September 8, 2022 0 Comments

CELEX:62021CJ0399:           Arrêt de la Cour (neuvième chambre) du 8 septembre 2022.#IRnova AB contre FLIR Systems AB.#Renvoi préjudiciel – Coopération judiciaire en matière civile – Compétence judiciaire, reconnaissance et exécution des décisions en matière civile et commerciale – Règlement (UE) no 1215/2012 – Article 24, point 4 – Compétences exclusives – Compétence en matière d’inscription ou de validité des brevets – Champ d’application – Demande de brevet déposée et brevet délivré dans un État tiers – Qualité d’inventeur – Titulaire du droit sur une invention.#Affaire C-399/21.

This document does not exist in English.
September 8, 2022 0 Comments

CELEX:62020CJ0659: Judgment of the Court (Fourth Chamber) of 8 September 2022.#ET v Ministerstvo životního prostředí.#Reference for a preliminary ruling – Protection of species of wild fauna and flora by regulating trade therein – Regulation (EC) No 338/97 – Article 8(3)(d) – Concept of ‘specimens of animal species that are born and bred in captivity’ – Regulation (EC) No 865/2006 – Article 1(3) – Concept of ‘breeding stock’ – Article 54(2) – Establishment of the breeding stock – Controlled ancestry.#Case C-659/20.

September 8, 2022 0 Comments

Navodilo o izvajanju postopka v zvezi s tehtanjem svežih banan

Glavna novost v navodilu je, da se zahtevek za pridobitev statusa pooblaščenega tehtalca po novem lahko vlaga le preko evropskega sistema carinskih odločb (CDS) - portala za gospodarske subjekte (TP) in ne več z vložitvijo obrazca pri krajevno pristojnem finančnem uradu.

Navodilo za prijavo v evropski sistem carinskih odločb – CDS in Navodilo za uporabo portala TP za področje carinskih dovoljenj – TP CDS, sta na voljo na povezavi eCarina.

September 8, 2022 0 Comments

Navodilo o izvajanju postopka v zvezi s tehtanjem svežih banan

Glavna novost v navodilu je, da se zahtevek za pridobitev statusa pooblaščenega tehtalca po novem lahko vlaga le preko evropskega sistema carinskih odločb (CDS) - portala za gospodarske subjekte (TP) in ne več z vložitvijo obrazca pri krajevno pristojnem finančnem uradu.

Navodilo za prijavo v evropski sistem carinskih odločb – CDS in Navodilo za uporabo portala TP za področje carinskih dovoljenj – TP CDS, sta na voljo na povezavi eCarina.

September 8, 2022 0 Comments
RSS
First12011202120312041206120812091210Last