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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:62021CC0237: Opinion of Advocate General Richard de la Tour delivered on 14 July 2022.###

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CELEX:62018CJ0059: Judgment of the Court (Grand Chamber) of 14 July 2022.#Italian Republic 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.#Case C-59/18.

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CELEX:62021CJ0036: Judgment of the Court (Third Chamber) of 14 July 2022.#Sense Visuele Communicatie en Handel vof (agissant également sous le nom 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 for loss or harm based on the failure to comply with the national law principle of legitimate expectations.#Case C

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CELEX:62021CC0127: Opinion of Advocate General Rantos delivered on 14 July 2022.###

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CELEX:62020CJ0159:           Arrêt de la Cour (cinquième chambre) du 14 juillet 2022.#Commission européenne contre Royaume de Danemark.#Manquement d’État – Règlement (UE) no 1151/2012 – Systèmes de qualité applicables aux produits agricoles et aux denrées alimentaires – Article 13 – Utilisation de l’appellation d’origine protégée (AOP) “Feta” pour désigner du fromage produit au Danemark et destiné à l’exportation vers des pays tiers – Article 4, paragraphe 3, TUE – Principe de coopération loyale.#Affaire C-159/20.

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CELEX:62020CJ0128: Judgment of the Court (Grand Chamber) of 14 July 2022.#GSMB Invest GmbH & Co. KG v Auto Krainer Gesellschaft m.b.H.#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.#Case C-128/20.

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CELEX:62020CJ0436:           Urteil des Gerichtshofs (Vierte Kammer) vom 14. Juli 2022.#Asociación Estatal de Entidades de Servicios de Atención a Domicilio (ASADE) gegen Consejería de Igualdad y Políticas Inclusivas.#Vorlage zur Vorabentscheidung – Art. 49 und 56 AEUV – Rein interner Sachverhalt – Dienstleistungen im Binnenmarkt – Richtlinie 2006/123/EG – Anwendungsbereich – Art. 2 Abs. 2 Buchst. j – Vergabe öffentlicher Aufträge – Richtlinie 2014/24/EU – Begriff ‚öffentliche Aufträge‘ – Art. 74 bis 77 – Erbringung personenbezogener sozialer Unterstützungsleistungen – Vereinbarungen der konzertierten Aktion mit privaten Einrichtungen der Sozialinitiative – Ausschluss von Wirtschaftsteilnehmern, die einen Erwerbszweck verfolgen – Ort der Ansässigkeit der Einrichtung als Auswahlkriterium.#

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CELEX:62021CC0366: Opinion of Advocate General Pikamäe delivered on 14 July 2022.###

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CELEX:62021CJ0401:           Arrêt de la Cour (septième chambre) du 14 juillet 2022.#Roumanie contre Commission européenne.#Pourvoi – Fonds de cohésion et Fonds européen de développement régional (FEDER) – Règlement (UE) no 1303/2013 – Taux de cofinancement applicable – Modification du taux intervenue entre la présentation de la dernière demande de paiement intermédiaire et l’approbation des comptes – Principes d’annualité comptable et de non-rétroactivité.#Affaire C-401/21 P.

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CELEX:62021CJ0116: Judgment of the Court (Third Chamber) of 14 July 2022.#European Commission and Council of the European Union v VW and Others.#Appeal – Civil service – Pension – Staff Regulations of Officials of the European Union – Article 20 of Annex VIII – Grant of a survivor’s pension – Surviving spouse of a former official in receipt of a retirement pension – Marriage entered into after termination of the official’s service – Condition that the marriage must have lasted for at least five years at the date of the official’s death – Article 18 of Annex VIII – Marriage entered into before termination of the official’s service – Condition that the marriage must have lasted for at least one year only – Plea of illegality in respect of Article 20 of Annex VIII – Charter of Fundamental Rig

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CELEX:62019CJ0743: 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.#Case C-743/19.

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CELEX:62020CJ0134: Judgment of the Court (Grand Chamber) of 14 July 2022.#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/EC – Sale of consumer goods and associated guarantees – Article 3(2) – Device installed during

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CELEX:62021CC0311: Opinion of Advocate General Collins delivered on 14 July 2022.###

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CELEX:62021CJ0572: Judgment of the Court (Fourth Chamber) of 14 July 2022.#CC v VO.#Reference for a preliminary ruling – Jurisdiction and the recognition and enforcement of judgments in matrimonial matters and the matters of parental responsibility – Parental responsibility – Regulation (EC) No 2201/2003 – Article 8(1) and Article 61(a) – General jurisdiction – Perpetuatio fori principle – Transfer, during the proceedings, of the habitual residence of a child from a Member State of the European Union to a third State that is party to the 1996 Hague Convention.#Case C-572/21.

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CELEX:62020CJ0145: Judgment of the Court (Grand Chamber) of 14 July 2022.#DS v Porsche Inter Auto GmbH & Co KG and 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 1999/44/EC – Sale of consumer goods and associated guarantees – Article 2(2)(d) – Concept o

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CELEX:62021CJ0371:           Arrêt de la Cour (dixième chambre) du 14 juillet 2022.#SGI Studio Galli Ingegneria Srl contre Commission européenne.#Pourvoi – Clause compromissoire – Septième programme-cadre pour des actions de recherche, de développement technologique et de démonstration (2007-2013) – Convention de subvention – Projet Marsol – Coûts éligibles – Rapport d’enquête de l’Office européen de lutte antifraude (OLAF) ayant constaté le caractère non éligible de certaines dépenses exposées – Remboursement des sommes versées – Droit d’accès au dossier de l’OLAF – Droit d’être entendu – Charge de la preuve – Dénaturation des faits – Valeur probante – Principe de proportionnalité – Enrichissement sans cause.#Affaire C-371/21 P.

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CELEX:62021CJ0110: Judgment of the Court (Second Chamber) of 14 July 2022.#Universität Bremen v European Research Executive Agency.#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.#Case C-110/21 P.

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CELEX:62020CC0680:           Conclusions de l'avocat général M. A. Rantos, présentées le 14 juillet 2022.###

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CELEX:62022CC0031: Opinion of Advocate General Szpunar delivered on 14 July 2022.###

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CELEX:62021CJ0207: Judgment of the Court (Fourth Chamber) of 14 July 2022.#European Commission v Republic of Poland.#Appeal – Annulment of Implementing Decision (EU) 2017/1442 – Article 16(4) and (5) TEU – Article 3(2) and (3) of Protocol (No 36) on transitional provisions – Application ratione temporis – Council’s voting rules – Qualified majority.#Case C-207/21 P.

July 14, 2022 0 Comments
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