Išči

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:62020CA0257: Case C-257/20: Judgment of the Court (Fifth Chamber) of 24 February 2022 (request for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) — ‘Viva Telecom Bulgaria’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia (Reference for a preliminary ruling — Taxation — Withholding tax on notional interest on an interest-free loan granted to a resident subsidiary by a non-resident parent company — Directive 2003/49/EC — Payments of interest between associated companies of different Member States — Article 1(1) — Exemption from withholding tax — Article 4(1)(d) — Exclusion of certain payments — Directive 2011/96/EU — Corporation tax — Article 1(1)(b) — Distribution of profits by a resident subsidiary to its non-resident parent c

April 19, 2022 0 Comments

CELEX:62022TN0087: Case T-87/22: Action brought on 17 February 2022 — Hahn Rechtsanwälte v Commission

April 19, 2022 0 Comments

CELEX:62020CA0226: Case C-226/20 P: Judgment of the Court (Fourth Chamber) of 24 February 2022 — Eurofer, European Steel Association, AISBL v European Commission, HBIS Group Serbia Iron & Steel LLC Belgrade (Appeal — Dumping — Imports of hot-rolled flat products of iron, non-alloy or other alloy steel originating in Brazil, Iran, Russia, Serbia and Ukraine — Termination of the proceedings against imports originating in Serbia — Determination of injury — Cumulative assessment of the effects of imports from more than one third country — Regulation (EU) 2016/1036 — Article 3(4) — Termination of the proceedings without measures — Article 9(2) — ‘Negligible’ imports — De minimis threshold — European Commission’s discretion)

April 19, 2022 0 Comments

CELEX:62020CA0175: Case C-175/20: Judgment of the Court (Fifth Chamber) of 24 February 2022 (request for a preliminary ruling from the Administratīvā apgabaltiesa — Latvia) — ‘SS’ SIA v Valsts ieņēmumu dienests (Reference for a preliminary ruling — Protection of natural persons with regard to the processing of personal data — Regulation (EU) 2016/679 — Article 2 — Scope — Article 4 — Concept of ‘processing’ — Article 5 — Principles relating to processing — Purpose limitation — Data minimisation — Article 6 — Lawfulness of processing — Processing necessary for the performance of a task carried out in the public interest by the controller — Processing necessary for compliance with a legal obligation to which the controller is subject — Article 23 — Limitations — Processing of data for tax pu

April 19, 2022 0 Comments

CELEX:62020CA0160: Case C-160/20: Judgment of the Court (Grand Chamber) of 22 February 2022 (request for a preliminary ruling from the Rechtbank Rotterdam — Netherlands) — Stichting Rookpreventie Jeugd and Others v Staatssecretaris van Volksgezondheid, Welzijn en Sport (Reference for a preliminary ruling — Directive 2014/40/EU — Manufacture, presentation and sale of tobacco products — Products not complying with the maximum emission levels — Prohibition on placing on the market — Measurement method — Filter cigarettes with small ventilation holes — Measurement of the emissions on the basis of ISO standards — Standards not published in the Official Journal of the European Union — Compliance with the publication requirements laid down in Article 297(1) TFEU read in the light of the principle

April 19, 2022 0 Comments

CELEX:62022TN0086: Case T-86/22: Action brought on 15 February 2022 — Associazione ‘Terra Mia Amici No Tap’ v EIB

April 19, 2022 0 Comments

CELEX:62020CA0582: Case C-582/20: Judgment of the Court (Fifth Chamber) of 24 February 2022 (request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie — Romania) — SC Cridar Cons SRL v Administraţia Judeţeană a Finanţelor Publice Cluj, Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca (Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Articles 167 and 168 — Right to deduction — Refusal — Tax evasion — Evaluation of evidence — Suspension of examination of an administrative complaint relating to a notice of assessment refusing a right to deduction, pending the outcome of criminal proceedings — Procedural autonomy of the Member States — Principle of fiscal neutrality — Right to good administration — Article 47 of the

April 19, 2022 0 Comments

CELEX:62020CA0143: Joined Cases C-143/20 and C-213/20: Judgment of the Court (Third Chamber) of 24 February 2022 (Request for a preliminary ruling from the Sąd Rejonowy dla Warszawy-Woli w Warszawie — Poland) — A v O (C-143/20), G. W., E. S. v A. Towarzystwo Ubezpieczeń Życie S.A. (C-213/20) (Reference for a preliminary ruling — Freedom to provide services — Direct life assurance — ‘Unit-linked’ open-ended group endowment and life assurance contracts — Directive 2002/83/EC — Article 36 — Directive 2002/92/EC — Article 12(3) — Pre-contractual information disclosure — Information as to the nature of the underlying assets of ‘unit-linked’ assurance contracts — Field of application — Scope — Directive 2005/29/EC — Article 7 — Unfair commercial practices — Misleading omission)

April 19, 2022 0 Comments

CELEX:62020CA0563: Case C-563/20: Judgment of the Court (Fourth Chamber) of 24 February 2022 (request for a preliminary ruling from the Sąd Okręgowy w Warszawie — Poland) — ORLEN KolTrans sp. z o.o. v Prezes Urzędu Transportu Kolejowego (Reference for a preliminary ruling — Rail transport — Directive 2001/14/EC — Article 4 — Setting of infrastructure charges by decision of the manager — Article 30(2) — Railway undertakings’ right to bring an administrative action — Article 30(6) — Judicial review of the decisions of the regulatory body)

April 19, 2022 0 Comments

CELEX:62022TN0071: Case T-71/22: Action brought on 27 January 2022 — BNP Paribas v SRB

April 19, 2022 0 Comments

CELEX:62020CA0536: Case C-536/20: Judgment of the Court (Fourth Chamber) of 24 February 2022 (request for a preliminary ruling from the Lietuvos Aukščiausiasis Teismas — Lithuania) — ‘Tiketa’ UAB v M. Š. (Reference for a preliminary ruling — Directive 2011/83/EU — Consumer contracts — Concept of ‘trader’ — Obligation to provide information in respect of distance contracts — Requirement that the necessary information be provided in plain and intelligible language and on a durable medium)

April 19, 2022 0 Comments

CELEX:62021TB0434: Case T-434/21: Order of the General Court of 10 February 2022 — TO v EEA (Civil service — Compliance with a judgment of the General Court — Decision which was not contested in time — Res judicata — Conditional undertaking given by the AECC in the context of a favourable out-of-court settlement — Settlement offer not accepted by the applicant — No act adversely affecting the applicant — Inadmissibility)

April 19, 2022 0 Comments

CELEX:62020CA0532: Case C-532/20: Judgment of the Court (Ninth Chamber) of 24 February 2022 (request for a preliminary ruling from the Curtea de Apel Bucureşti — Romania) — Alstom Transport SA v Compania Naţională de Căi Ferate CFR SA, Strabag AG — Sucursala Bucureşti, Swietelsky AG Linz — Sucursala Bucureşti (Reference for a preliminary ruling — Directive 92/13/EEC — Procurement procedures of entities operating in the water, energy, transport and telecommunications sectors — Article 1(1) and (3) — Access to review procedures — Article 2c — Time limits for applying for review — Calculation — Review of a decision allowing a tenderer to participate)

April 19, 2022 0 Comments

CELEX:62022CN0097: Case C-97/22: Request for a preliminary ruling from the Landgericht Essen (Germany) lodged on 10 February 2022 — DC v HJ

April 19, 2022 0 Comments

CELEX:62020CA0483: Case C-483/20: Judgment of the Court (Grand Chamber) of 22 February 2022 (request for a preliminary ruling from the Conseil d’État — Belgium) — XXXX v Commissaire général aux réfugiés et aux apatrides (Reference for a preliminary ruling — Common policy on asylum — Common procedures for granting and withdrawing international protection — Directive 2013/32/EU — Article 33(2)(a) — Inadmissibility of an application for international protection lodged in a Member State by a third-country national who has obtained refugee status in another Member State, where the minor child of that third-country national, who is a beneficiary of subsidiary protection status, resides in the first Member State — Charter of Fundamental Rights of the European Union — Article 7 — Right to respect

April 19, 2022 0 Comments

CELEX:62022CN0086: Case C-86/22: Request for a preliminary ruling from the Tribunale Amministrativo Regionale per il Lazio (Italy) lodged on 9 February 2022 — Papier Mettler Italia S.r.l. v Ministero della Transizione Ecologica (formerly the Ministero dell’Ambiente e della Tutela del Territorio e del Mare), Ministero dello Sviluppo Economico

April 19, 2022 0 Comments

CELEX:62021CN0557: Case C-557/21 P: Appeal brought on 10 September 2021 by Acciona, S.A. against the judgment of the General Court (Fifth Chamber) delivered on 30 June 2021 in Case T-362/20 Acciona v EUIPO — Agencia Negociadora PB (REACCIONA)

April 19, 2022 0 Comments

CELEX:62022CN0077: Case C-77/22 P: Appeal brought on 4 February 2022 by Advansa Manufacturing GmbH, Beaulieu International Group, Brilen, SA, Cordenka GmbH & Co. KG, Dolan GmbH, Enka International GmbH & Co. KG, Glanzstoff Longlaville, Infinited Fiber Company Oy, Kelheim Fibres GmbH, Nurel SA, PHP Fibers GmbH, Teijin Aramid BV, Thrace Nonwovens & Geosynthetics monoprosopi AVEE mi yfanton yfasmaton kai geosynthetikon proïonton, Trevira GmbH against the order of the General Court (Fifth Chamber) delivered on 29 November 2021 in Case T-741/20, Advansa Manufacturing and Others v Commission

April 19, 2022 0 Comments

CELEX:62021CN0322: Case C-322/21 P: Appeal brought on 24 May 2021 by Roberto Alejandro Macías Chávez, José María Castillejo Oriol and Fernando Presencia against the order of the General Court (Fourth Chamber) delivered on 27 April 2021 in Case T-719/20 Macías Chávez and Others v Spain and Parliament

April 19, 2022 0 Comments

CELEX:62022CN0073: Case C-73/22 P: Appeal brought on 3 February 2022 by Grupa Azoty S.A., Azomureș SA, Lipasmata Kavalas LTD Ypokatastima Allodapis against the order of the General Court (Fifth Chamber) delivered on 29 November 2021 in Case T-726/20, Grupa Azoty and Others v Commission

April 19, 2022 0 Comments
RSS
First13461347134813491351135313541355Last