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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:62021CN0515: Case C-515/21: Reference for a preliminary ruling from Court of Appeal (Ireland) made on 20 August 2021 — PH v Minister for Justice and Equality

March 14, 2022 0 Comments

CELEX:62021CN0514: Case C-514/21: Reference for a preliminary ruling from the Court of Appeal (Ireland) made on 20 August 2021 — LU v Minister for Justice and Equality

March 14, 2022 0 Comments

CELEX:62021CN0169: Case C-169/21 P: Appeal brought on 15 March 2021 by Sergio Spadafora against the judgment of the General Court (Fourth Chamber) delivered on 10 February 2021 in Case T-130/19, Spadafora v Commission

March 14, 2022 0 Comments

CELEX:62021CB0740: Case C-740/21: Order of the President of the Court of 5 January 2022 (request for a preliminary ruling from the Landgericht Düsseldorf — Germany) — SN and Others v Eurowings GmbH (Air transport — Compensation to air passengers in the event of denied boarding — Passengers who arrived at the airport in good time — Flight missed owing to the unusually long duration of the check-in process — Organisational shortcomings or disruptions affecting the airport)

March 14, 2022 0 Comments

CELEX:62021CB0226: Case C-226/21: Order of the Court (Eighth Chamber) of 13 December 2021 (request for a preliminary ruling from the Juzgado de lo Contencioso-Administrativo No 1 de Toledo — Spain) — KQ v Servicio de Salud de Castilla-La Mancha (SESCAM) (Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP — Clause 4 — Principle of non-discrimination — Concept of ‘employment conditions’ — Exemption from providing on-call medical services on the grounds of age granted solely to permanent workers)

March 14, 2022 0 Comments

CELEX:62021CB0151: Case C-151/21: Order of the Court (Eighth Chamber) of 13 December 2021 (request for a preliminary ruling from the Tribunal Superior de Justicia de Castilla-La Mancha — Spain) — Servicio de Salud de Castilla-La Mancha (SESCAM) v BF (Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP — Clause 4 — Principle of non-discrimination — Field of public health — Calculation of length-of-service increments — National legislation refusing to take into account, as regards permanent staff regulated under administrative law, for the purpose of calculating length-of-service increments, periods corresponding to activities temporarily exercised in a higher professional category)

March 14, 2022 0 Comments

CELEX:62020CA0432: Case C-432/20: Judgment of the Court (Third Chamber) of 20 January 2022 (request for a preliminary ruling from the Verwaltungsgericht Wien — Austria) — ZK (Reference for a preliminary ruling — Area of freedom, security and justice — Immigration policy — Directive 2003/109/EC — Article 9(1)(c) — Loss of the status of long-term resident third-country national — Absence from the territory of the European Union for a period of 12 consecutive months — Interruption of that period of absence — Irregular and short-term stays in the territory of the European Union)

March 14, 2022 0 Comments

CELEX:62020CA0347: Case C-347/20: Judgment of the Court (Fifth Chamber) of 27 January 2022 (request for a preliminary ruling from the Administratīvā rajona tiesa — Latvia) — SIA ‘Zinātnes parks’ v Finanšu ministrija (Reference for a preliminary ruling — Structural Funds — European Regional Development Fund (ERDF) — Regulation (EU) No 1303/2013 — Co-financing programme — State aid — Regulation (EU) No 651/2014 — Scope — Limits — Concepts of ‘subscribed share capital’ and ‘undertaking in difficulty’ — Exclusion of undertakings in difficulty from ERDF support — Conditions for the taking effect of an increase of the subscribed share capital — Date of submission of evidence of that increase — Principles of non-discrimination and transparency)

March 14, 2022 0 Comments

CELEX:62020CA0261: Case C-261/20: Judgment of the Court (Grand Chamber) of 18 January 2022 (request for a preliminary ruling from the Bundesgerichtshof — Germany) — Thelen Technopark Berlin GmbH v MN (Reference for a preliminary ruling — Freedom to provide services — Article 49 TFEU — Directive 2006/123/EC — Article 15 — Architects’ and engineers’ fees — Fixed minimum tariffs — Direct effect — Judgment establishing a failure to fulfil obligations delivered during proceedings before a national court or tribunal)

March 14, 2022 0 Comments

CELEX:62020CA0238: Case C-238/20: Judgment of the Court (Third Chamber) of 27 January 2022 (request for a preliminary ruling from the Augstākā tiesa (Senāts) — Latvia) — ‘Sātiņi-S’ SIA (Reference for a preliminary ruling — Charter of Fundamental Rights of the European Union — Article 17 — Right to property — Directive 2009/147/EC — Compensation for the damage caused to aquaculture by protected wild birds in a Natura 2000 area — Compensation less than the damage actually suffered — Article 107(1) TFEU — State aid — Concept of ‘advantage’ — Conditions — Regulation (EU) No 717/2014 — De minimis rule)

March 14, 2022 0 Comments

CELEX:62020CA0234: Case C-234/20: Judgment of the Court (Third Chamber) of 27 January 2022 (request for a preliminary ruling from the Augstākā tiesa (Senāts) — Latvia) — ‘Sātiņi-S’ SIA (Reference for a preliminary ruling — European Agricultural Fund for Rural Development (EAFRD) — Regulation (EU) No 1305/2013 — Support for rural development — Article 30(6)(a) — Natura 2000 payments — Compensation for income foregone in agricultural and forest areas — Peat bogs — Prohibition of establishing plantations of cranberries — No compensation for damage — Charter of Fundamental Rights of the European Union — Article 17 — Right to property)

March 14, 2022 0 Comments

CELEX:62020CA0181: Case C-181/20: Judgment of the Court (Grand Chamber) of 25 January 2022 (request for a preliminary ruling from the Nejvyšší soud — Czech Republic) — VYSOČINA WIND a.s. v Česká republika — Ministerstvo životního prostředí (Reference for a preliminary ruling — Environment — Directive 2012/19/EU — Waste electrical and electronic equipment — Obligation to finance the costs relating to the management of waste from photovoltaic panels — Retroactive effect — Principle of legal certainty — Incorrect transposition of a directive — Liability of the Member State)

March 14, 2022 0 Comments

CELEX:62020CA0179: Case C-179/20: Judgment of the Court (Fifth Chamber) of 27 January 2022 (request for a preliminary ruling from the Curtea de Apel Bucureşti — Romania) — Fondul Proprietatea SA v Guvernul României, SC Complexul Energetic Hunedoara SA, in liquidation, SC Complexul Energetic Oltenia SA and Compania Naţională de Transport al Energiei Electrice ‘Transelectrica’ SA (Reference for a preliminary ruling — Internal market in electricity — Directive 2009/72/EC — Article 15(4) — Priority dispatch — Security of supply — Article 32(1) — Free third-party access — Guaranteed access to transmission systems — Directive 2009/28/EC — Article 16(2) — Guaranteed access — Article 107(1) TFEU — Article 108(3) TFEU — State aid)

March 14, 2022 0 Comments

CELEX:62020CA0165: Case C-165/20: Judgment of the Court (Fifth Chamber) of 20 January 2022 (request for a preliminary ruling from the Verwaltungsgericht Berlin — Germany) — ET acting as insolvency administrator of Air Berlin PLC & Co. Luftverkehrs KG v Bundesrepublik Deutschland (Reference for a preliminary ruling — Scheme for greenhouse gas emission allowance trading — Directive 2003/87/EC — Article 3e — Inclusion of aviation activities — Directive 2008/101/EC — Allocation and issue of allowances free of charge to aircraft operators — Cessation, by such an operator, of its activities due to insolvency — Decision of the competent national authority refusing to issue allowances to the insolvency administrator of the company in liquidation)

March 14, 2022 0 Comments

CELEX:62020CA0118: Case C-118/20: Judgment of the Court (Grand Chamber) of 18 January 2022 (request for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — JY v Wiener Landesregierung (Reference for a preliminary ruling — Citizenship of the Union — Articles 20 and 21 TFEU — Scope — Renunciation of the nationality of one Member State in order to obtain the nationality of another Member State in accordance with the assurance given by the latter to naturalise the person concerned — Revocation of that assurance on grounds of public policy or public security — Principle of proportionality — Statelessness)

March 14, 2022 0 Comments

CELEX:62020CA0090: Case C-90/20: Judgment of the Court (Second Chamber) of 20 January 2022 (request for a preliminary ruling from the Højesteret — Denmark) — Apcoa Parking Danmark A/S v Skatteministeriet (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Scope — Taxable transactions — Activities carried out by a company incorporated under private law — Operation of car parks on private land — Control fees levied by that company in the event of failure by the motorists to comply with the general terms and conditions for use of those car parks — Characterisation — Economic and commercial realities of the transactions)

March 14, 2022 0 Comments

CELEX:62020CA0051: Case C-51/20: Judgment of the Court (Second Chamber) of 20 January 2022 — European Commission v Hellenic Republic (Failure of a Member State to fulfil obligations — State aid — Aid declared unlawful and incompatible with the internal market — Obligation of recovery — Judgment of the Court establishing the failure of a Member State to fulfil its obligations — Non-compliance — Failure to comply with the obligation to recover unlawful and incompatible aid — Financial penalties — Proportionality and dissuasiveness — Periodic penalty payment — Lump sum — Ability to pay — Weighting of the Member State’s voting rights in the European Parliament)

March 14, 2022 0 Comments

CELEX:62019CA0899: Case C-899/19 P: Judgment of the Court (Fourth Chamber) of 20 January 2022 — Romania v European Commission, Hungary (Appeal — Law governing the institutions — Citizens’ initiative — Regulation (EU) No 211/2011 — Article 4(2)(b) — Registration of a proposed citizens’ initiative — Condition requiring that that proposed citizens’ initiative does not manifestly fall outside the framework of the European Commission’s powers to submit a proposal for a legal act for the purpose of implementing the Treaties — Decision (EU) 2017/652 — Citizens’ initiative ‘Minority SafePack — one million signatures for diversity in Europe’ — Registration in part — Article 5(2) TEU — Principle of conferral — Article 296 TFEU — Obligation to state reasons — Audi alteram partem rule)

March 14, 2022 0 Comments

CELEX:62019CA0891: Case C-891/19 P: Judgment of the Court (Third Chamber) of 20 January 2022 — European Commission v Hubei Xinyegang Special Tube Co. Ltd, ArcelorMittal Tubular Products Roman SA, Válcovny trub Chomutov a.s., Vallourec Deutschland GmbH (Appeal — Dumping — Implementing Regulation (EU) 2017/804 — Imports of certain seamless pipes and tubes originating in China — Definitive anti-dumping duty — Regulation (EU) 2016/1036 — Article 3(2), (3) and (6), and Article 17 — Determination of injury — Examination of the effect of dumped imports on the prices of like products sold on the EU market — Analysis of price undercutting — Application of the product control number (PCN) method — Obligation of the European Commission to take into account the different market segments relating to th

March 14, 2022 0 Comments

CELEX:62019CA0788: Case C-788/19: Judgment of the Court (First Chamber) of 27 January 2022 — European Commission v Kingdom of Spain (Failure of a Member State to fulfil obligations — Article 258 TFEU — Free movement of capital — Obligation to provide information concerning assets or rights held in other Member States of the European Union or the European Economic Area (EEA) — Failure to comply with that obligation — Limitation — Penalties)

March 14, 2022 0 Comments
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