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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:62020CJ0415: Judgment of the Court (Second Chamber) of 28 April 2022.#Gräfendorfer Geflügel- und Tiefkühlfeinkost Produktions GmbH and F. Reyher Nchfg. GmbH & Co. KG vertr. d. d. Komplementärin Verwaltungsgesellschaft F. Reyher Nchfg. mbH v Hauptzollamt Hamburg.#Reference for a preliminary ruling – Customs union – Rights to the repayment or to the payment of sums of money levied or refused by a Member State in breach of EU law – Anti-dumping duties, import duties, export refunds and financial penalties – Concept of ‘breach of EU law’ – Misinterpretation or misapplication of EU law – Finding of a breach of EU law by a Court of the European Union or by a national court – Right to the payment of interest – Period covered by that payment of interest.#Joined Cases C-415/20 and C-419/20.

April 28, 2022 0 Comments

CELEX:62021CJ0277:           Arrêt de la Cour (dixième chambre) du 28 avril 2022.#Secrétariat général de l’Enseignement catholique ASBL (SeGEC) e.a. contre Institut des Comptes nationaux (ICN) et Banque nationale de Belgique.#Renvoi préjudiciel – Règlement (UE) no 549/2013 – Système européen des comptes nationaux et régionaux dans l’Union européenne – Annexe A, point 20.15 – Contrôle exercé par un Institut des comptes nationaux sur des pouvoirs organisateurs des établissements d’enseignement constitués sous la forme d’institutions sans but lucratif – Établissements d’enseignement bénéficiant d’un financement public et d’une liberté d’enseignement garantie par la Constitution – Annexe A, point 20.15, deuxième phrase – Notion d’“intervention publique sous forme de réglementation générale s’

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April 28, 2022 0 Comments

CELEX:62020CJ0237: Judgment of the Court (Third Chamber) of 28 April 2022.#Federatie Nederlandse Vakbeweging v Heiploeg Seafood International BV and Heitrans International BV.#Reference for a preliminary ruling – Directive 2001/23/EC – Articles 3 to 5 – Transfers of undertakings – Safeguarding of employees’ rights – Exceptions – Insolvency proceedings – ‘Pre-pack’ – Survival of an undertaking – Transfer of (part of) an undertaking following a declaration of insolvency preceded by a pre-pack.#Case C-237/20.

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CELEX:62021CJ0044: Judgment of the Court (Sixth Chamber) of 28 April 2022.#Phoenix Contact GmbH & Co. KG v HARTING Deutschland GmbH & Co. KG and Harting Electric GmbH & Co. KG.#Reference for a preliminary ruling – Intellectual property – Directive 2004/48/EC – Article 9(1) – European patent – Interim measures – Power of national judicial authorities to issue an interlocutory injunction to prevent an imminent infringement of an intellectual property right – National case-law dismissing applications for interim measures where the validity of the patent in question has not been confirmed, at the very least, by a decision given at first instance in opposition or invalidity proceedings – Obligation to interpret national law in conformity with EU law.#Case C-44/21.

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CELEX:62021CJ0160:           Arrêt de la Cour (neuvième chambre) du 28 avril 2022.#NIKOPOLIS AD ISTRUM 2010 contre Izpalnitelen direktor na Darzhaven fond „Zemedelie“.#Renvoi préjudiciel – Politique agricole commune – Régimes de soutien direct – Règlement (UE) no 1306/2013 – Paiements aux bénéficiaires – Article 75 – Délai de paiement – Respect – Absence – Refus implicite de la demande d’aide.#Affaire C-160/21.

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April 28, 2022 0 Comments

CELEX:62021CJ0251:           Arrêt de la Cour (septième chambre) du 28 avril 2022.#„Piltenes meži” SIA contre Lauku atbalsta dienests.#Renvoi préjudiciel – Fonds européen agricole pour le développement rural (Feader) – Règlement (UE) no 1305/2013 – Soutien au développement rural par le Feader – Article 30 – Paiements au titre de Natura 2000 – Champ d’application – Demande d’aide au titre d’une microréserve créée dans une forêt ne faisant pas partie du réseau Natura 2000, dans le but de contribuer à assurer la protection d’une espèce d’oiseau sauvage – Règlement (UE) no 702/2014 – Exemption par catégorie de certaines aides aux secteurs agricole et forestier – Application aux aides cofinancées au moyen de ressources de l’Union européenne – Non-application aux entreprises en difficulté.#Affa

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April 28, 2022 0 Comments

CELEX:62019CJ0666: Judgment of the Court (Fourth Chamber) of 28 April 2022.#Changmao Biochemical Engineering Co. Ltd v European Commission.#Appeal – Dumping – Imports of aspartame originating in the People’s Republic of China – Regulations No 1225/2009 and 2016/1036 – Temporal scope – Article 2(7) – Market economy treatment – Denied – Article 2(10) – Adjustments – Burden of proof – Article 3 – Determination of injury – Duty of care of the European Commission.#Case C-666/19 P.

April 28, 2022 0 Comments

CELEX:62020CC0585:           Conclusions de l'avocat général M. A. Rantos, présentées le 28 avril 2022.###

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CELEX:32018L0822R(06)

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CELEX:32022D0628R(01):           Rectificatif à la décision (PESC) 2022/628 du Conseil du 13 avril 2022 modifiant la décision (PESC) 2022/266 concernant des mesures restrictives en réponse à la reconnaissance des zones des oblasts ukrainiens de Donetsk et de Louhansk non contrôlées par le gouvernement et à l’ordre donné aux forces armées russes d’entrer dans ces zones («Journal officiel de l’Union européenne» L 116 du 13 avril 2022)

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CELEX:32010L0063R(13)

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CELEX:32019R1896R(02)

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CELEX:32021R1139R(01)

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CELEX:32021R2117R(01)

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CELEX:32019R2088R(06)

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CELEX:32022R0259R(03)

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CELEX:32021R0783R(01)

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CELEX:32022B0182R(02)

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CELEX:32006L0043R(04)

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CELEX:32019R0788R(04)

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