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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:62020CC0460: Opinion of Advocate General Pitruzzella delivered on 7 April 2022.###

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CELEX:62020CC0721:           Schlussanträge der Generalanwältin T. Ćapeta vom 7. April 2022.###

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CELEX:62021CC0019: Opinion of Advocate General Emiliou delivered on 7 April 2022.###

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CELEX:62020CJ0668: Judgment of the Court (Ninth Chamber) of 7 April 2022.#GmbH v Hauptzollamt.#Reference for a preliminary ruling – Common Customs Tariff – Combined Nomenclature – Classification of goods – Headings 1302, 3301 and 3302 – Extracted vanilla oleoresin – Excise duties – Directive 92/83/EEC – Exemptions – Article 27(1)(e) – Definition of ‘flavour’ – Directive 92/12/EEC – Excise Committee of the European Commission – Powers.#Case C-668/20.

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CELEX:62021CJ0150: Judgment of the Court (Seventh Chamber) of 7 April 2022.#Prokuratura Rejonowa Łódź-Bałuty v D. B.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Mutual recognition – Framework Decision 2005/214/JHA – Enforcement of financial penalties – Article 1(a)(ii) – Decision imposing a financial penalty issued by an administrative authority – Decision open to appeal to a public prosecutor, subject to instructions from the Minister for Justice – Subsequent appeal before a court having jurisdiction in particular in criminal matters.#Case C-150/21.

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CELEX:62020CJ0176:           Arrêt de la Cour (deuxième chambre) du 7 avril 2022.#SC Avio Lucos SRL contre Agenţia de Plăţi şi Intervenţie pentru Agricultură – Centrul judeţean Dolj et Agenţia de Plăţi şi Intervenţie pentru Agricultură (APIA) – Aparat Central.#Renvoi préjudiciel – Agriculture – Politique agricole commune – Régimes de soutien direct – Règles communes – Régime de paiement unique à la surface – Règlement (UE) no 1307/2013 – Article 4, paragraphe 1, sous a) et c), et paragraphe 2, sous b) – Réglementation nationale conditionnant le soutien direct à la détention par l’agriculteur de ses propres animaux – Article 9, paragraphe 1 – Notion d’“agriculteur actif” – Règlement (UE) no 1306/2013 – Article 60 – Clause de contournement – Notion de “conditions créées artificiellement”.#A

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CELEX:62020CJ0561: Judgment of the Court (Fourth Chamber) of 7 April 2022.#Q and Others v United Airlines, Inc.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Common rules on compensation and assistance to passengers in the event of denied boarding and of cancellation or long delay of flights – Connecting flight consisting of two legs – Significant delay to final destination caused in the second leg of that flight linking two airports in a third country – Validity of that regulation under international law.#Case C-561/20.

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CELEX:62020CJ0645: Judgment of the Court (Fifth Chamber) of 7 April 2022.#V A and Z A v TP.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 650/2012 – Article 10 – Subsidiary jurisdiction in matters of succession – Deceased person habitually resident at the time of his or her death in a State that is not bound by Regulation (EU) No 650/2012 – Deceased person who is a national of a Member State and has assets in that Member State – Obligation for the court of that Member State seised to examine of its own motion the criteria as regards its subsidiary jurisdiction – Appointment of an administrator of the estate.#Case C-645/20.

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CELEX:62020CJ0385: Judgment of the Court (Fourth Chamber) of 7 April 2022.#EL and TP v Caixabank SA.#Reference for a preliminary ruling – Unfair terms in consumer contracts – Directive 93/13/EEC – Principle of effectiveness – Principle of equivalence – Judicial proceedings seeking a declaration that a contractual term is unfair – National court's power of review of its own motion – National proceedings for taxation of costs – Costs recoverable in respect of lawyers’ fees.#Case C-385/20.

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CELEX:62020CJ0228: Judgment of the Court (Second Chamber) of 7 April 2022.#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.#Case C-228/20.

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CELEX:62021CJ0249: Judgment of the Court (Eighth Chamber) of 7 April 2022.#Fuhrmann-2-GmbH v B.#Reference for a preliminary ruling – Consumer protection – Directive 2011/83/EU – Article 8(2) – Distance contracts concluded by electronic means – Information requirements for the trader – Activation of a button or a similar function in order to place the order with an obligation to pay – Unambiguous formulation corresponding to the words ‘order with obligation to pay’ – Taking account only of the words on the button or similar function for the purposes of assessing the ‘corresponding’ nature of such a formulation.#Case C-249/21.

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CELEX:62021TJ0116_INF:           Arrêt du Tribunal (dixième chambre) du 2 février 2022.#Maternus GmbH contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Procédure de nullité – Marque de l’Union européenne verbale WILD – Motif absolu de refus – Caractère descriptif – Article 52, paragraphe 1, sous a), et article 7, paragraphe 1, sous c), du règlement (CE) no 207/2009 [devenus article 59, paragraphe 1, sous a), et article 7, paragraphe 1, sous c), du règlement (UE) 2017/1001].#Affaire T-116/21.

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CELEX:62020TJ0325_INF:           Arrêt du Tribunal (sixième chambre) du 26 janvier 2022.#Unger Marketing International LLC contre Office de l’Union européenne pour la propriété intellectuelle.#Dessin ou modèle communautaire – Procédure de nullité – Dessin représentant un purificateur d’eau – Motif de nullité – Non-respect des conditions de protection – Article 25, paragraphe 1, sous b), du règlement (CE) no 6/2002 – Caractéristiques de l’apparence d’un produit exclusivement imposées par la fonction technique de celui-ci – Article 8, paragraphe 1, du règlement no 6/2002 – Déclaration de nullité.#Affaire T-325/20.

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CELEX:62021CJ0102: Judgment of the Court (Ninth Chamber) of 7 April 2022.#KW and SG v Autonome Provinz Bozen.#Reference for a preliminary ruling – Aid granted by Member States – Aid scheme for the construction of mini-hydroelectric power plants – Alpine and mountain huts without connection to an electricity grid – Authorisation by the European Commission – Expiry.#Joined Cases C-102/21 and C-103/21.

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CELEX:62020CJ0333: Judgment of the Court (Fifth Chamber) of 7 April 2022.#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 services for the fixed establishment’s own needs – Marketing, regulatory, advertising and representati

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CELEX:62020CJ0429: Judgment of the Court (Seventh Chamber) of 7 April 2022.#Solar Ileias Bompaina AE v European Commission.#Appeal – State aid – Market for electricity generated from renewable energy sources – National legislation which allegedly has the effect of conferring an unlawful advantage on electricity suppliers – Complaint to the European Commission – Rejection decision without initiating the formal investigation procedure – Action for annulment – Regulation (EU) 2015/1589 – Article 1(h) – Concept of ‘interested party’ – Inadmissibility.#Case C-429/20 P.

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CELEX:62020CJ0568: Judgment of the Court (Third Chamber) of 7 April 2022.#J v H Limited.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Scope – Article 2(a) – Concept of ‘judgment’ – Order for payment made in another Member State after a summary contested examination of a judgment given in a third State – Article 39 – Enforceability in Member States.#Case C-568/20.

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CELEX:62020CJ0342: Judgment of the Court (Second Chamber) of 7 April 2022.#A SCPI v Veronsaajien oikeudenvalvontayksikkö.#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.#Case C-342/20.

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CELEX:62020CJ0236: Judgment of the Court (First Chamber) of 7 April 2022.#PG v Ministero della Giustizia and Others.#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.#Case C-236/20.

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CELEX:62020CJ0489: Judgment of the Court (Second Chamber) of 7 April 2022.#UB v Kauno teritorinė muitinė.#Reference for a preliminary ruling – Union Customs Code – Extinguishment of the customs debt – Goods unlawfully introduced into the customs territory of the European Union – Seizure and confiscation – Directive 2008/118/EC – Excise duties – Directive 2006/112/EC – Value added tax – Chargeable event – Chargeability.#Case C-489/20.

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