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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:62022CN0479: Case C-479/22 P: Appeal brought on 14 July 2022 by OC against the judgment of the General Court (Ninth Chamber) delivered on 4 May 2022 in Case T-384/20, OC v Commission

September 5, 2022 0 Comments

CELEX:62022CN0458: Case C-458/22 P: Appeal brought on 5 July 2022 by Robert Roos and Others against the judgment of the General Court (Eighth Chamber, Extended Composition) delivered on 27 April 2022 in Cases T-710/21, T-722/21 and T-723/21 Robert Roos and Others v European Parliament

September 5, 2022 0 Comments

CELEX:62022CN0426: Case C-426/22: Request for a preliminary ruling from the Szegedi Törvényszék (Hungary) lodged on 28 June 2022 — SOLE-MiZo Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

September 5, 2022 0 Comments

CELEX:62021CA0036: Case C-36/21: Judgment of the Court (Third Chamber) of 14 July 2022 (request for a preliminary ruling from the College van Beroep voor het bedrijfsleven — Netherlands) — Sense Visuele Communicatie en Handel vof (also trading under the name De Scharrelderij) v Minister van Landbouw, Natuur en Voedselkwaliteit (Reference for a preliminary ruling — Common agricultural policy — Regulation (EU) No 1307/2013 — Direct support schemes — Common rules — Article 30(6) and Article 50(2) — Application for payment entitlements from the national reserve for young farmers — National administrative authority which has given incorrect information about the classification of a person as a ‘young farmer’ — Principle of the protection of legitimate expectations — Action seeking reparation fo

September 5, 2022 0 Comments

CELEX:62022CN0408: Case C-408/22: Request for a preliminary ruling from the Conseil d’État (France) lodged on 20 June 2022 — Ministre de l’Économie, des Finances et de la Relance v Bricolage Investissement France SA

September 5, 2022 0 Comments

CELEX:62022CN0407: Case C-407/22: Request for a preliminary ruling from the Conseil d’État (France) lodged on 20 June 2022 — Ministre de l’Economie, des Finances et de la Relance v Manitou BF SA

September 5, 2022 0 Comments

CELEX:62020CA0500: Case C-500/20: Judgment of the Court (Fifth Chamber) of 14 July 2022 (request for a preliminary ruling from the Oberster Gerichtshof — Austria) — ÖBB-Infrastruktur Aktiengesellschaft v Lokomotion Gesellschaft für Schienentraktion mbH (Reference for a preliminary ruling — International agreements — Railway transport — Convention concerning International Carriage by Rail (COTIF) — Uniform Rules concerning the contract for the use of infrastructure in international rail traffic (CUI) — Article 4 — Mandatory law — Article 8 — Liability of the manager — Article 19 — Other actions — Jurisdiction of the Court — Damage to the carrier’s locomotives following a derailment — Leasing of replacement locomotives — Obligation on the infrastructure manager to reimburse lease costs — Con

September 5, 2022 0 Comments

CELEX:62020CA0436: Case C-436/20: Judgment of the Court (Fourth Chamber) of 14 July 2022 (request for a preliminary ruling from the Tribunal Superior de Justicia de la Comunidad Valenciana — Spain) — Asociación Estatal de Entidades de Servicios de Atención a Domicilio (ASADE) v Consejería de Igualdad y Políticas Inclusivas (Reference for a preliminary ruling — Articles 49 and 56 TFEU — Purely internal situation — Services in the internal market — Directive 2006/123/EC — Scope — Article 2(2)(j) — Public procurement — Directive 2014/24/EU — Concept of a ‘public contract’ — Articles 74 to 77 — Provision of social services in the form of personal assistance — Contractual action agreements with private, social initiative entities — Exclusion of profit-making operators — Location of the entity a

September 5, 2022 0 Comments

CELEX:62020CA0159: Case C-159/20: Judgment of the Court (Fifth Chamber) of 14 July 2022 — European Commission v Kingdom of Denmark (Failure of a Member State to fulfil obligations — Regulation (EU) No 1151/2012 — Quality schemes for agricultural products and foodstuffs — Article 13 — Use of the protected designation of origin (PDO) ‘Feta’ to designate cheese produced in Denmark and intended for export to third countries — Article 4(3) TEU — Principle of sincere cooperation)

September 5, 2022 0 Comments

CELEX:62020CA0145: Case C-145/20: Judgment of the Court (Grand Chamber) of 14 July 2022 (request for a preliminary ruling from the Oberster Gerichtshof — Austria) — DS v Porsche Inter Auto GmbH & Co. KG, Volkswagen AG (Reference for a preliminary ruling — Approximation of laws — Regulation (EC) No 715/2007 — Approval of motor vehicles — Article 5(2) — Defeat device — Motor vehicles — Diesel engines — Emission control system — Software installed in the electronic engine controller — Exhaust gas recirculation valve (‘EGR valve’) — Reduction in nitrogen oxide (NOx) emissions limited by a ‘temperature window’ — Prohibition on the use of defeat devices that reduce the effectiveness of emission control systems — Article 5(2)(a) — Exception to that prohibition — Consumer protection — Directive 19

September 5, 2022 0 Comments

CELEX:62021CB0722: Case C-722/21: Order of the Court (Eighth Chamber) of 19 May 2022 (request for a preliminary ruling from a notario del Ilustre Colegio Notarial de Andalucía — Spain) — Frontera Capital SARL (Reference for a preliminary ruling — Article 53(2) of the Rules of Procedure of the Court — Article 267 TFEU — Notary — Meaning of a ‘court or tribunal’ — Criteria — No dispute before the referring body — Manifest inadmissibility)

September 5, 2022 0 Comments

CELEX:62020CA0134: Case C-134/20: Judgment of the Court (Grand Chamber) of 14 July 2022 (request for a preliminary ruling from the Landesgericht Eisenstadt — Austria) — IR v Volkswagen AG (Reference for a preliminary ruling — Approximation of laws — Regulation (EC) No 715/2007 — Approval of motor vehicles — Article 3(10) — Article 5(1) and (2) — Defeat device — Motor vehicles — Diesel engines — Pollutant emissions — Emission control system — Software installed in the electronic engine controller — Exhaust gas recirculation valve (‘EGR valve’) — Reduction in nitrogen oxide (NOx) emissions limited by a ‘temperature window’ — Prohibition on the use of defeat devices that reduce the effectiveness of emission control systems — Article 5(2)(a) — Exception to that prohibition — Directive 1999/44/

September 5, 2022 0 Comments

CELEX:62021CA0110: Case C-110/21 P: Judgment of the Court (Second Chamber) of 14 July 2022 — Universität Bremen v European Research Executive Agency (REA) (Appeal — Action for annulment — Article 19 of the Statute of the Court of Justice of the European Union — Representation of non-privileged parties in a direct action before the Courts of the European Union — University teacher — University teacher teaching at the university represented in that action and performing duties as coordinator and head of the project that is the subject matter of the dispute — Condition of independence — Existence of a direct and personal interest in the outcome of the dispute)

September 5, 2022 0 Comments

CELEX:62020CA0128: Case C-128/20: Judgment of the Court (Grand Chamber) of 14 July 2022 (request for a preliminary ruling from the Landesgericht Klagenfurt — Austria) — GSMB Invest GmbH & Co. KG v Auto Krainer GesmbH (Reference for a preliminary ruling — Approximation of laws — Regulation (EC) No 715/2007 — Approval of motor vehicles — Article 3(10) — Article 5(1) and (2) — Defeat device — Motor vehicles — Diesel engines — Pollutant emissions — Emission control system — Software installed in the electronic engine controller — Exhaust gas recirculation valve (‘EGR valve’) — Reduction in nitrogen oxide (NOx) emissions limited by a ‘temperature window’ — Prohibition on the use of defeat devices that reduce the effectiveness of emission control systems — Article 5(2)(a) — Exception to that pro

September 5, 2022 0 Comments

CELEX:62019CA0817: Case C-817/19: Judgment of the Court (Grand Chamber) of 21 June 2022 (request for a preliminary ruling from the Cour constitutionnelle — Belgium) — Ligue des droits humains v Conseil des ministres (Reference for a preliminary ruling — Processing of personal data — Passenger Name Records (PNR) — Regulation (EU) 2016/679 — Article 2(2)(d) — Scope — Directive (EU) 2016/681 — Use of PNR data of air passengers of flights operated between the European Union and third countries — Power to include data of air passengers of flights operated within the European Union — Automated processing of that data — Retention period — Fight against terrorist offences and serious crime — Validity — Charter of Fundamental Rights of the European Union — Articles 7, 8 and 21 as well as Article 52

September 5, 2022 0 Comments

CELEX:62019CA0743: Case C-743/19: Judgment of the Court (Grand Chamber) of 14 July 2022 — European Parliament v Council of the European Union (Action for annulment — Law governing the institutions — Bodies, offices and agencies of the European Union — European Labour Authority (ELA) — Competence to determine the location of the seat — Article 341 TFEU — Scope — Decision adopted by the Representatives of the Governments of the Member States in the margins of a Council meeting — Jurisdiction of the Court under Article 263 TFEU — Author and legal nature of the act — Absence of binding effects in the EU legal order)

September 5, 2022 0 Comments

CELEX:62018CA0059: Joined Cases C-59/18 and C-182/18: Judgment of the Court (Grand Chamber) of 14 July 2022 — Italian Republic, Comune di Milano v Council of the European Union (Action for annulment — Law governing the institutions — EU bodies, offices and agencies — European Medicines Agency (EMA) — Competence to determine the location of the seat — Article 341 TFEU — Scope — Decision adopted by the Representatives of the Governments of the Member States in the margins of a Council meeting — Jurisdiction of the Court under Article 263 TFEU — Author and legal nature of the act — Absence of binding effects in the EU legal order)

September 5, 2022 0 Comments

CELEX:62019CA0106: Joined Cases C-106/19 and C-232/19: Judgment of the Court (Grand Chamber) of 14 July 2022 — Italian Republic (C-106/19), Comune di Milano (C-232/19) v Council of the European Union, European Parliament (Action for annulment — Law governing the institutions — Regulation (EU) 2018/1718 — Location of the seat of the European Medicines Agency (EMA) in Amsterdam (Netherlands) — Article 263 TFEU — Admissibility — Interest in bringing proceedings — Locus standi — Direct and individual concern — Decision adopted by the Representatives of the Governments of the Member States in the margins of a Council meeting in order to determine the location of the seat of an EU agency — Absence of binding effects in the EU legal order — Prerogatives of the European Parliament)

September 5, 2022 0 Comments

CELEX:62022CN0390: Case C-390/22: Request for a preliminary ruling from the Okrazhen sad Burgas (Bulgaria) lodged on 14 June 2022 — Obshtina Pomorie v ‘Anhialo auto’ OOD

September 5, 2022 0 Comments

CELEX:62022CN0364: Case C-364/22: Request for a preliminary ruling from the Verwaltungsgericht Minden (Germany) lodged on 7 June 2022 — J.B., S.B. and F.B. v Federal Republic of Germany

September 5, 2022 0 Comments
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