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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:62021CO0233: Order of the Court (Tenth Chamber) of 20 May 2022.#Germann Avocats LLC v European Commission.#Appeal – Article 181 of the Rules of Procedure of the Court of Justice – European Union public contracts – Tendering procedure – Award of contracts – Decision to reject a tender and award the contract to another tenderer – Award criteria – Quality control – Distortion of the facts and evidence – Misuse of powers – Obligation to state reasons – Appeal in part manifestly inadmissible and in part manifestly unfounded.#Case C-233/21 P.

May 30, 2022 0 Comments

Pršna kad v obliki ploščatega podstavka, izdelana iz mešanice mineralov in plastičnih mas ter bele zunanje plastične prevleke

Pršna kad v obliki ploščatega podstavka, izdelana iz mešanice mineralov in plastičnih mas ter bele zunanje plastične prevleke se uvršča pod oznako KN 3922 10 00, kot to določa Izvedbena uredba Komisije (EU) 2022/788, ki velja od 9. 6. 2022.

Na spletni strani FURS je objavljen seznam vseh uredb o uvrstitvi določenega blaga v kombinirano nomenklaturo, ki jih v spornih primerih sprejme Evropska komisija in so zavezujoče v vseh državah članicah EU.

May 30, 2022 0 Comments

Pršna kad v obliki ploščatega podstavka, izdelana iz mešanice mineralov in plastičnih mas ter bele zunanje plastične prevleke

Pršna kad v obliki ploščatega podstavka, izdelana iz mešanice mineralov in plastičnih mas ter bele zunanje plastične prevleke se uvršča pod oznako KN 3922 10 00, kot to določa Izvedbena uredba Komisije (EU) 2022/788, ki velja od 9. 6. 2022.

Na spletni strani FURS je objavljen seznam vseh uredb o uvrstitvi določenega blaga v kombinirano nomenklaturo, ki jih v spornih primerih sprejme Evropska komisija in so zavezujoče v vseh državah članicah EU.

May 30, 2022 0 Comments

Pršna kad v obliki ploščatega podstavka, izdelana iz mešanice mineralov in plastičnih mas ter bele zunanje plastične prevleke

Pršna kad v obliki ploščatega podstavka, izdelana iz mešanice mineralov in plastičnih mas ter bele zunanje plastične prevleke se uvršča pod oznako KN 3922 10 00, kot to določa Izvedbena uredba Komisije (EU) 2022/788, ki velja od 9. 6. 2022.

Na spletni strani FURS je objavljen seznam vseh uredb o uvrstitvi določenega blaga v kombinirano nomenklaturo, ki jih v spornih primerih sprejme Evropska komisija in so zavezujoče v vseh državah članicah EU.

May 30, 2022 0 Comments

Pršna kad v obliki ploščatega podstavka, izdelana iz mešanice mineralov in plastičnih mas ter bele zunanje plastične prevleke

Pršna kad v obliki ploščatega podstavka, izdelana iz mešanice mineralov in plastičnih mas ter bele zunanje plastične prevleke se uvršča pod oznako KN 3922 10 00, kot to določa Izvedbena uredba Komisije (EU) 2022/788, ki velja od 9. 6. 2022.

Na spletni strani FURS je objavljen seznam vseh uredb o uvrstitvi določenega blaga v kombinirano nomenklaturo, ki jih v spornih primerih sprejme Evropska komisija in so zavezujoče v vseh državah članicah EU.

May 30, 2022 0 Comments

CELEX:62020CA0342: Case C-342/20: Judgment of the Court (Second Chamber) of 7 April 2022 (request for a preliminary ruling from the Helsingin hallinto-oikeus — Finland) — A SCPI (Reference for a preliminary ruling — Taxation — Articles 63 and 65 TFEU — Free movement of capital — Restrictions — Tax on the income of legal persons — Exemption for investment funds — Conditions for exemption — Condition related to the fund being in contractual form)

May 30, 2022 0 Comments

CELEX:62020CA0333: Case C-333/20: Judgment of the Court (Fifth Chamber) of 7 April 2022 (request for a preliminary ruling from the Curtea de Apel Bucureşti — Romania) — Berlin Chemie A. Menarini SRL v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti — Direcţia Generală Regională a Finanţelor Publice Bucureşti (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 44 — Place of supply of services — Implementing Regulation (EU) No 282/2011 — Article 11(1) — Provision of services — Point of reference for tax purposes — Concept of a ‘fixed establishment’ — Company from one Member State affiliated to a company located in another Member State — Suitable structure in terms of human and technical resources — Ability to receive and use the service

May 30, 2022 0 Comments

CELEX:62020CA0236: Case C-236/20: Judgment of the Court (First Chamber) of 7 April 2022 (request for a preliminary ruling from the Tribunale amministrativo regionale per l’Emilia Romagna — Italy) — PG v Ministero della Giustizia, CSM — Consiglio Superiore della Magistratura, Presidenza del Consiglio dei Ministri (Reference for a preliminary ruling — Social policy — Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP — Clauses 2 and 4 — Framework Agreement on part-time work concluded by UNICE, CEEP and the ETUC — Clause 4 — Principle of non-discrimination — Equal treatment in employment and occupation — Magistrates and ordinary judges — Clause 5 — Measures intended to penalise improper use of fixed-term contracts — Directive 2003/88/EC — Article 7 — Paid annual leave)

May 30, 2022 0 Comments

CELEX:62020CA0228: Case C-228/20: Judgment of the Court (Second Chamber) of 7 April 2022 (request for a preliminary ruling from the Niedersächsisches Finanzgericht — Germany) — I GmbH v Finanzamt H (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(b) — Exemptions for certain activities in the public interest — Exemption for hospital and medical care — Private hospital — Duly recognised establishment — Comparable social conditions)

May 30, 2022 0 Comments

CELEX:62020CA0176: Case C-176/20: Judgment of the Court (Second Chamber) of 7 April 2022 (request for a preliminary ruling from the Curtea de Apel Alba Iulia — Romania) — SC Avio Lucos SRL v Agenţia de Plăţi şi Intervenţie pentru Agricultură — Centrul judeţean Dolj, Agenţia de Plăţi şi Intervenţie pentru Agricultură (APIA) — Aparat Central (Reference for a preliminary ruling — Agriculture — Common agricultural policy — Direct support schemes — Common rules — Single area payment scheme — Regulation (EU) No 1307/2013 — Article 4(1)(a) and (c) and Article 4(2)(b) — National legislation making direct support conditional on the farmer keeping his own animals — Article 9(1) — Concept of ‘active farmer’ — Regulation (EU) No 1306/2013 — Article 60 — Circumvention clause — Concept of ‘artificially

May 30, 2022 0 Comments

CELEX:62020CA0161: Case C-161/20: Judgment of the Court (Grand Chamber) of 5 April 2022 — European Commission v Council of the European Union (Action for annulment — Council decision, contained in the act of the Permanent Representatives Committee (Coreper) of 5 February 2020, endorsing the submission to the International Maritime Organisation (IMO) concerning the introduction of life cycle guidelines to estimate well-to-tank greenhouse gas emissions of sustainable alternative fuels — Article 17(1) TEU — External representation of the European Union — Transmission of that submission to the IMO by the Member State holding the Presidency of the Council, on behalf of the Member States and the Commission)

May 30, 2022 0 Comments

CELEX:62020CA0140: Case C-140/20: Judgment of the Court (Grand Chamber) of 5 April 2022 (request for a preliminary ruling from the Supreme Court — Ireland) — G.D. v The Commissioner of An Garda Síochána, Minister for Communications, Energy and Natural Resources, Attorney General (Reference for a preliminary ruling — Processing of personal data in the electronic communications sector — Confidentiality of the communications — Providers of electronic communications services — General and indiscriminate retention of traffic and location data — Access to retained data — Subsequent court supervision — Directive 2002/58/EC — Article 15(1) — Charter of Fundamental Rights of the European Union — Articles 7, 8 and 11 and Article 52(1) — Possibility for a national court to restrict the temporal effec

May 30, 2022 0 Comments

CELEX:62020CA0116: Case C-116/20: Judgment of the Court (Second Chamber) of 7 April 2022 (request for a preliminary ruling from the Curtea de Apel Timişoara — Romania) — SC Avio Lucos SRL v Agenţia de Plăţi şi Intervenţie pentru Agricultură — Centrul judeţean Dolj, Agenţia de Plăţi şi Intervenţie pentru Agricultură (APIA) — Aparat Central (Reference for a preliminary ruling — Agriculture — Common agricultural policy — Direct support schemes — Common rules — Single area payment scheme — Regulation (EC) No 73/2009 — Article 2(c) — Concept of ‘agricultural activity’ — Article 35 — Regulation (EC) No 1122/2009 — National legislation requiring the production of a legal document establishing the right to use the agricultural parcel made available to the farmer under a concession contract and mak

May 30, 2022 0 Comments

CELEX:62022CN0083: Case C-83/22: Request for a preliminary ruling from the Juzgado de Primera Instancia de Cartagena (Spain) lodged on 8 February 2022 — RTG v Tuk Travel, S.L.

May 30, 2022 0 Comments

CELEX:62022CN0078: Case C-78/22: Request for a preliminary ruling from the Vrchní soud v Praze (Czech Republic) lodged on 7 February 2022 — ALD Automotive s.r.o. v DY, insolvency administrator of the debtor GEDEM-STAV a.s.

May 30, 2022 0 Comments

CELEX:62022CN0068: Case C-68/22 P: Appeal brought on 2 February 2022 by the European Investment Bank against the judgment of the General Court (Fourth Chamber) delivered on 24 November 2021 in Case T-370/20, KL v European Investment Bank

May 30, 2022 0 Comments

CELEX:62022CN0061: Case C-61/22: Request for a preliminary ruling from the Verwaltungsgericht Wiesbaden (Germany) lodged on 1 February 2022 — RL v Landeshauptstadt Wiesbaden

May 30, 2022 0 Comments

CELEX:62022CN0058: Case C-58/22: Request for a preliminary ruling from the Curtea de Apel Craiova (Romania) lodged on 28 January 2022 — NR v Parchetul de pe lângă Curtea de Apel Craiova

May 30, 2022 0 Comments

CELEX:62022CN0034: Case C-34/22: Request for a preliminary ruling from the Rechtbank van eerste aanleg Oost-Vlaanderen, Afdeling Gent (Belgium) lodged on 17 January 2022 — VN v Belgische Staat

May 30, 2022 0 Comments

CELEX:62021CN0813: Case C-813/21: Request for a preliminary ruling from the Audiencia Provincial de Barcelona (Spain) lodged on 20 December 2021 — OK and PI v Banco Sabadell

May 30, 2022 0 Comments
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