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:62018CJ0091_SUM: Judgment of the Court (Seventh Chamber) of 11 July 2019.#European Commission v Hellenic Republic.#Failure of a Member State to fulfil obligations — Excise duties on alcohol and alcoholic beverages — Article 110 TFEU — Directive 92/83/EEC — Directive 92/84/EEC — Regulation (EC) No 110/2008 — Application of a lower rate of duty to the manufacture of national products ‘tsipouro’ and ‘tsikoudia’.#Case C-91/18.

May 21, 2025 0 Comments

CELEX:62017CJ0494_SUM: Judgment of the Court (First Chamber) of 8 May 2019.#Ministero dell'Istruzione, dell'Università e della Ricerca - MIUR v Fabio Rossato and Conservatorio di Musica F.A. Bonporti.#Request for a preliminary ruling from the Corte di Appello di Trento.#Reference for a preliminary ruling — Social policy — Fixed-term work — Contracts concluded with a public sector employer — Measures to penalise misuse of fixed-term employment contracts — Conversion of the employment relationship into a relationship of indefinite duration — Limitation on the retroactive effect of the conversion –No financial remedies.#Case C-494/17.

May 21, 2025 0 Comments

CELEX:62018CJ0223_SUM: Judgment of the Court (Sixth Chamber) of 6 June 2019.#Deichmann SE v European Union Intellectual Property Office.#Appeal — EU trade mark — Regulation (EC) No 207/2009 — Revocation proceedings — Figurative mark representing a cross on the side of a sports shoe — Rejection of the application for revocation.#Case C-223/18 P.

May 21, 2025 0 Comments

CELEX:62017CJ0566_SUM: Judgment of the Court (Second Chamber) of 8 May 2019.#Związek Gmin Zagłębia Miedziowego w Polkowicach v Szef Krajowej Administracji Skarbowej.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 168(a) — Deduction of input tax — Principle of VAT neutrality — Taxable person carrying out both economic and non-economic activities — Goods and services acquired for the purpose of carrying out both transactions subject to VAT and transactions not subject to VAT — Lack of apportionment criteria in national legislation — Principle of fiscal legality.#Case C-566/17.

May 21, 2025 0 Comments

CELEX:62017CJ0723_SUM: Judgment of the Court (First Chamber) of 26 June 2019.#Lies Craeynest and Others v Brussels Hoofdstedelijk Gewest and Brussels Instituut voor Milieubeheer.#Request for a preliminary ruling from the Nederlandstalige rechtbank van eerste aanleg Brussel.#Reference for a preliminary ruling — Directive 2008/50/EC — Articles 6, 7, 13 and 23 — Annex III — Assessment of air quality — Criteria for determining whether the nitrogen dioxide limit values have been exceeded — Measurements using fixed sampling points — Choice of appropriate sites — Interpretation of the values measured at the sampling points — Obligations of the Member States — Judicial review — Intensity of the review — Power to issue directions.#Case C-723/17.

May 21, 2025 0 Comments

CELEX:62022TJ0641:           Urteil des Gerichts (Achte erweiterte Kammer) vom 6. November 2024.#Portigon AG gegen Einheitlicher Abwicklungsausschuss.#Wirtschafts- und Währungsunion – Bankenunion – Einheitlicher Abwicklungsmechanismus für Kreditinstitute und bestimmte Wertpapierfirmen (SRM) – Einheitlicher Abwicklungsfonds (SRF) – Beschluss des SRB über die Berechnung der für 2017 im Voraus erhobenen Beiträge – Begründungspflicht.#Rechtssache T-641/22.

This document does not exist in English.
May 21, 2025 0 Comments

CELEX:62018CJ0243_SUM: Judgment of the Court (First Chamber) of 8 May 2019.#European Joint Undertaking for ITER and the Development of Fusion Energy v Yosu Galocha.#Appeal – Civil service – Officials – Competition – Judgment annulling a decision – Extent of the annulment – Weighing up of interests involved – Annulment of reserve lists – Annulment of the decisions to appoint successful candidates from those lists.#Case C-243/18 P.

May 21, 2025 0 Comments

CELEX:62018CJ0194_SUM: Judgment of the Court (Ninth Chamber) of 8 May 2019.#Jadran Dodič v Banka Koper and Alta Invest.#Request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije.#Reference for a preliminary ruling — Social policy — Transfers of undertakings — Directive 2001/23/EC — Article 1(1) — Scope — Criteria for assessment of the transfer — Transfer of clients — Transfer of all the financial services of a bank, excluding staff, to a stock brokering company.#Case C-194/18.

May 21, 2025 0 Comments

CELEX:62018CJ0127_SUM: Judgment of the Court (First Chamber) of 8 May 2019.#A-PACK CZ s.r.o. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Articles 90 and 273 — Total or partial non-payment, by the debtor, of a sum due to the taxable person in respect of a transaction subject to VAT — Taxable amount — Reduction — Principles of fiscal neutrality and proportionality.#Case C-127/18.

May 21, 2025 0 Comments

CELEX:62018CJ0226_SUM: Judgment of the Court (Fourth Chamber) of 22 May 2019.#Krohn & Schröder GmbH v Hauptzollamt Hamburg-Hafen.#Request for a preliminary ruling from the Finanzgericht Hamburg.#Reference for a preliminary ruling — Customs union — Regulation (EEC) No 2913/92 — Article 212a — Import procedures — Customs debt — Exemption — Dumping — Subsidies — Imports of crystalline silicon photovoltaic modules and key components (i.e. cells) originating in or consigned from the People’s Republic of China — Implementing Regulations (EU) No 1238/2013 and (EU) No 1239/2013 imposing an anti-dumping duty and a countervailing duty — Exemptions.#Case C-226/18.

May 21, 2025 0 Comments

CELEX:62018CJ0038_SUM: Judgment of the Court (First Chamber) of 29 July 2019.#Criminal procedure against Massimo Gambino and Shpetim Hyka.#Request for a preliminary ruling from the Tribunale di Bari.#Reference for a preliminary ruling — Judicial cooperation in criminal matters — Directive 2012/29/EU — Minimum standards on the rights, support and protection of victims of crime — Articles 16 and 18 — Examination of the victim by a criminal court of first instance — Alteration of the composition of the panel of judges — Fresh examination of the victim at the request of one of the parties to the proceedings — Charter of Fundamental Rights of the European Union — Articles 47 and 48 — Right to a fair trial and rights of the defence — Principle of immediacy — Scope — Victim’s right to protection

May 21, 2025 0 Comments

CELEX:62017CJ0644_SUM: Judgment of the Court (Fourth Chamber) of 3 July 2019.#Proceedings brought by Eurobolt BV.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling — Article 267 TFEU — Right to an effective remedy — Extent of review by national courts of an act of the European Union — Regulation (EC) No 1225/2009 — Article 15(2) — Communication to the Member States, no later than 10 working days before the meeting of the Advisory Committee, of all relevant information — Concept of ‘relevant information’ — Essential procedural requirement — Implementing Regulation (EU) No 723/2011 — Extension of the anti-dumping duty imposed on imports of certain iron or steel fasteners originating in China to imports consigned from Malaysia — Validity.#

May 21, 2025 0 Comments

CELEX:62017CJ0706_SUM: Judgment of the Court (Fourth Chamber) of 15 May 2019.#Achema AB and Others v Valstybinė kainų ir energetikos kontrolės komisija (VKEKK).#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling — State aid — Concept of ‘aid granted by a Member State or through State resources’ — Measures intended to compensate providers of public interest services in the electricity sector — Concept of aid ‘affecting trade between Member States’ and ‘distorting or threatening to distort competition’ — Concept of ‘selective advantage’ — Service of general economic interest — Offsetting of costs involved in the discharging of public service obligations.#Case C-706/17.

May 21, 2025 0 Comments

CELEX:62017CJ0341_SUM: Judgment of the Court (Eighth Chamber) of 15 May 2019.#Hellenic Republic v European Commission.#Appeal — Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF), European Agricultural Guarantee Fund (EAGF) and European Agricultural Fund for Rural Development (EAFRD) — Expenditure excluded from EU financing — Expenditure incurred by the Hellenic Republic — Regulation (EC) No 1782/2003 — Regulation (EC) No 796/2004 — Area-related aid scheme — Concept of ‘permanent pasture’ — Flat-rate financial corrections — Deduction of earlier correction.#Case C-341/17 P.

May 21, 2025 0 Comments

CELEX:62018CJ0249_SUM: Judgment of the Court (Eighth Chamber) of 10 July 2019.#Staatssecretaris van Financiën v CEVA Freight Holland BV.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Customs Code – Customs declaration – Incorrect combined nomenclature customs subheading stated – Notice of assessment – Article 78 of the Customs Code – Amendment of the declaration – Amendment of the transaction value – Article 221 of the Customs Code – Limitation period applicable to recovery of the customs debt – Interruption of the limitation period.#Case C-249/18.

May 21, 2025 0 Comments

CELEX:62018CJ0210_SUM: Judgment of the Court (Eighth Chamber) of 10 July 2019.#WESTbahn Management GmbH v ÖBB-Infrastruktur AG.#Request for a preliminary ruling from the Schienen-Control Kommission.#Reference for a preliminary ruling — Transport — Single European Railway Area — Directive 2012/34/EU — Article 3 — Concept of ‘railway infrastructure’ — Annex II — Minimum access — Inclusion of the use of passenger platforms.#Case C-210/18.

May 21, 2025 0 Comments

CELEX:62017CJ0614_SUM: Judgment of the Court (Fourth Chamber) of 2 May 2019.#Fundación Consejo Regulador de la Denominación de Origen Protegida Queso Manchego v Industrial Quesera Cuquerella SL and Juan Ramón Cuquerella Montagud.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling — Agriculture — Regulation (EC) No 510/2006 — Article 13(1)(b) — Protection of geographical indications and designations of origin for agricultural products and foodstuffs — Manchego cheese (‘queso manchego’) — Use of signs capable of evoking the region with which a protected designation of origin (PDO) is associated — Concept of the ‘average consumer who is reasonably well informed and reasonably observant and circumspect’ — European consumers or consumers of the Member

May 21, 2025 0 Comments

CELEX:62018CJ0132_SUM: Judgment of the Court (Eighth Chamber) of 15 May 2019.#European Commission v Sabine Tuerck.#Appeal — Civil service — Pensions — Transfer of pension rights acquired in a national pension scheme to the European Union pension scheme — Deduction of the appreciation between the date of the application for a transfer and the actual date of the transfer.#Case C-132/18 P.

May 21, 2025 0 Comments

CELEX:62017CJ0649_SUM: Judgment of the Court (First Chamber) of 10 July 2019.#Bundesverband der Verbraucherzentralen und Verbraucherverbände - Verbraucherzentrale Bundesverband eV v Amazon EU Sàrl.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling — Consumer protection — Directive 2011/83/EU — Article 6(1)(c) — Information requirements for distance and off‑premises contracts — Obligation, for a trader, to indicate its telephone number and its fax number ‘where they are available’ — Scope.#Case C-649/17.

May 21, 2025 0 Comments

CELEX:62018CJ0019_SUM: Judgment of the Court (First Chamber) of 10 July 2019.#VG, successor in title to MS v European Commission.#Appeal — Action for damages against the European Commission — Decision of the Commission to put an end to a collaboration in connection with the Team Europe network — Compensation for the damage suffered — Plea of inadmissibility raised by the Commission — Whether the dispute is contractual or tortious.#Case C-19/18 P.

May 21, 2025 0 Comments
RSS
First910111214161718Last