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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:62021CJ0376: Judgment of the Court (Eighth Chamber) of 16 June 2022.#Zamestnik-ministar na regionalnoto razvitie i blagoustroystvoto i rakovoditel na Upravlyavashtia organ na Operativna programa „Regioni v rastezh“ 2014-2020 v Obshtina Razlog.#Reference for a preliminary ruling – Public procurement – Regulation (EU, Euratom) 2018/1046 – Regulation (EU, Euratom) No 966/2012 – Inapplicability to public contracts awarded by Member States and financed by resources from the European Structural and Investment Funds – Directive 2014/24/EU – Direct and unconditional reference to provisions of EU law in national legislation – Applicability to a contract whose estimated value is lower than the threshold set in the directive – Article 32(2)(a) – Option for a contracting authority to invite only

June 16, 2022 0 Comments

CELEX:62020CJ0520:           Arrêt de la Cour (première chambre) du 16 juin 2022.#DB et LY contre Nachalnik na Rayonno upravlenie Silistra pri Oblastna direktsia na Ministerstvo na vatreshnite raboti.#Renvoi préjudiciel – Coopération judiciaire en matière pénale – Système d’information Schengen de deuxième génération (SIS II) – Décision 2007/533/JAI – Articles 38 et 39 – Signalement concernant un objet recherché – Objectifs du signalement – Saisie ou preuve dans une procédure pénale – Exécution – Mesures nécessaires et conduite à tenir demandée dans un signalement – Remise de l’objet saisi à l’État membre signalant – Réglementation nationale ne permettant pas le refus d’exécution du signalement.#Affaire C-520/20.

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June 16, 2022 0 Comments

CELEX:62020CJ0572: Judgment of the Court (Fourth Chamber) of 16 June 2022.#ACC Silicones Ltd. v Bundeszentralamt für Steuern.#Reference for a preliminary ruling – Free movement of capital – Dividends from ‘free-float’ shares – Reimbursement of tax on income from capital paid by a non-resident company – Conditions – Free movement of capital – Principle of proportionality.#Case C-572/20.

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CELEX:62016TJ0538: Judgment of the General Court (Eighth Chamber) of 15 June 2022.#Dora Schaffrin v European Commission.#Case T-538/16.

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CELEX:62021CC0289: Opinion of Advocate General Campos Sánchez-Bordona delivered on 16 June 2022.###

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CELEX:62021CJ0229:           Urteil des Gerichtshofs (Fünfte Kammer) vom 16. Juni 2022.#Port de Bruxelles und Région de Bruxelles-Capitale gegen Infrabel SA.#Vorlage zur Vorabentscheidung – Transeuropäisches Verkehrsnetz Verordnung (EU) Nr. 1315/2013 Art. 15 Abs. 1 Binnenschifffahrtsinfrastruktur – Binnenhäfen Verpflichtung eines Mitgliedstaats, Binnenhäfen an die Straßen- und Schienenverkehrsinfrastrukturen anzubinden Beseitigung der Verbindung zu einer dieser beiden Arten von Verkehrsinfrastrukturen Voraussetzungen.#Rechtssache C-229/21.

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June 16, 2022 0 Comments

CELEX:62016TJ0531: Judgment of the General Court (Eighth Chamber) of 15 June 2022.#Vasile Dumitrescu and Guido Schwarz v European Commission.#Case T-531/16.

June 16, 2022 0 Comments

CELEX:62020CJ0596: Judgment of the Court (Tenth Chamber) of 16 June 2022.#DuoDecad Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 2, 24 et 43 – Place of supply of services – Technical support services provided to a company established in another Member State – Abuse of rights – Assessment of the facts – Lack of jurisdiction.#Case C-596/20.

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CELEX:62021TJ0122: Judgment of the General Court (Seventh Chamber) of 15 June 2022.#QI v European Commission.#Case T-122/21.

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CELEX:62019CJ0699: Judgment of the Court (Fourth Chamber) of 16 June 2022.#Quanta Storage, Inc. v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Optical disk drives – Decision finding an infringement of Article 101 TFEU and of Article 53 of the Agreement on the European Economic Area of 2 May 1992 – Single and continuous infringement – Definition – Collusive agreements relating to procurement events concerning optical disk drives for notebook and desktop computers organised by two computer manufacturers.#Case C-699/19 P.

June 16, 2022 0 Comments

CELEX:62021CJ0065: Judgment of the Court (Fourth Chamber) of 16 June 2022.#SGL Carbon SE and Others v European Commission.#Appeals – Environment – Regulation (EC) No 1272/2008 – Classification, labelling and packaging of certain substances and mixtures – Regulation (EU) No 944/2013 – Classification of pitch, coal tar, high-temp as an Aquatic Acute 1 (H400) toxic substance and as an Aquatic Chronic 1 (H410) toxic substance – Annulment – Actions for damages.#Joined Cases C-65/21 P, C-73/21 P and C-74/21 P.

June 16, 2022 0 Comments

CELEX:62019CJ0697: Judgment of the Court (Fourth Chamber) of 16 June 2022.#Sony Corporation and Sony Electronics, Inc v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Optical disk drives – Decision finding an infringement of Article 101 TFEU and Article 53 of the Agreement on the European Economic Area of 2 May 1992 – Single and continuous infringement – Definition – Collusive agreements relating to procurement events concerning optical disk drives for notebook and desktop computers organised by two computer manufacturers.#Case C-697/19 P.

June 16, 2022 0 Comments

CELEX:62019CJ0698: Judgment of the Court (Fourth Chamber) of 16 June 2022.#Sony Optiarc, Inc and Sony Optiarc America, Inc v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Optical disk drives – Decision finding an infringement of Article 101 TFEU and Article 53 of the Agreement on the European Economic Area of 2 May 1992 – Single and continuous infringement – Definition – Collusive agreements relating to procurement events concerning optical disk drives for notebook and desktop computers organised by two computer manufacturers.#Case C-698/19 P.

June 16, 2022 0 Comments

CELEX:62019CJ0700: Judgment of the Court (Fourth Chamber) of 16 June 2022.#Toshiba Samsung Storage Technology Corp. and Toshiba Samsung Storage Technology Korea Corp. v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Optical disk drives – Decision finding an infringement of Article 101 TFEU and of Article 53 of the Agreement on the European Economic Area of 2 May 1992 – Single and continuous infringement – Definition – Collusive agreements relating to procurement events concerning optical disk drives for notebook and desktop computers organised by two computer manufacturers.#Case C-700/19 P.

June 16, 2022 0 Comments

CELEX:62020CJ0328: Judgment of the Court (Second Chamber) of 16 June 2022.#European Commission v Republic of Austria.#Failure to fulfil obligations – Coordination of social security systems – Regulation (EC) No 883/2004 – Articles 4, 7 and 67 – Freedom of movement for workers – Regulation (EU) No 492/2011 – Article 7 – Equal treatment – Family benefits – Social and tax advantages – Adjustment of amounts on the basis of price levels in the children’s State of residence.#Case C-328/20.

June 16, 2022 0 Comments

CELEX:62020CJ0577:           Arrêt de la Cour (première chambre) du 16 juin 2022.#A contre Sosiaali- ja terveysalan lupa- ja valvontavirasto.#Renvoi préjudiciel – Reconnaissance des qualifications professionnelles – Directive 2005/36/CE – Article 2 – Champ d’application – Article 13, paragraphe 2 – Professions réglementées – Conditions d’obtention du droit d’accès au titre de psychothérapeute dans un État membre sur la base d’un diplôme en psychothérapie délivré par une université établie dans un autre État membre – Articles 45 et 49 TFUE – Libertés de circulation et d’établissement – Appréciation de l’équivalence de la formation en cause – Article 4, paragraphe 3, TUE – Principe de coopération loyale entre les États membres – Mise en cause, par l’État membre d’accueil, du degré des conna

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June 16, 2022 0 Comments

CELEX:62021TJ0338: Judgment of the General Court (Sixth Chamber) of 15 June 2022.#F I S I Fibre sintetiche SpA v European Union Intellectual Property Office.#Case T-338/21.

June 16, 2022 0 Comments

CELEX:62021TJ0171_INF: Judgment of the General Court (Second Chamber) of 2 March 2022.#Ubisoft Entertainment v European Union Intellectual Property Office.#Case T-171/21.

June 16, 2022 0 Comments

CELEX:62021TJ0192_INF: Judgment of the General Court (Second Chamber) of 2 March 2022.#Laboratorios Ern, SA v European Union Intellectual Property Office.#Case T-192/21.

June 16, 2022 0 Comments

CELEX:62022TO0046_INF: Order of the President of the General Court of 3 March 2022.#Esedra v European Parliament.#Case T-46/22 R.

June 16, 2022 0 Comments
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