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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:62022TN0004: Case T-4/22: Action brought on 4 January 2022 — Puma v EUIPO — Doosan Machine Tools (PUMA)

March 7, 2022 0 Comments

CELEX:62021CB0623: Case C-623/21: Order of the President of the Court of 29 October 2021 (request for a preliminary ruling from the Landgericht Stuttgart — Germany) — Société Air France SA v AQ and Others (Air transport — Compensation to air passengers in the event of cancellation or long delay of flights — Distinction between denied boarding, cancellation and long delay where there is a re-routing flight resulting in a delay shorter than the delay caused by taking the flight originally booked)

March 7, 2022 0 Comments

CELEX:62020CA0724: Case C-724/20: Judgment of the Court (Third Chamber) of 13 January 2022 (request for a preliminary ruling from the Cour de cassation — France) — Paget Approbois SAS v Depeyre entreprises SARL, Alpha Insurance A/S (Reference for a preliminary ruling — Freedom of establishment — Freedom to provide services — Business of Insurance and Reinsurance — Directive 2009/138/EC — Winding-up of insurance undertakings — Article 292 — Effects of winding-up proceedings on pending lawsuits — Exception to the application of the lex concursus — Lex processus)

March 7, 2022 0 Comments

CELEX:62019CA0177: Joined Cases C-177/19 P to C-179/19 P: Judgment of the Court (Fifth Chamber) of 13 January 2022 — Federal Republic of Germany v Ville de Paris (France), Ville de Bruxelles (Belgium), Ayuntamiento de Madrid (Spain), European Commission (C-177/19 P), Hungary v Ville de Paris (France), Ville de Bruxelles (Belgium), Ayuntamiento de Madrid (Spain), European Commission (C-178/19 P), European Commission v Ville de Paris (France), Ville de Bruxelles (Belgium), Ayuntamiento de Madrid (Spain) (C-179/19 P) (Appeal — Action for annulment — Environment — Type approval of motor vehicles — Regulation (EU) 2016/646 — Emissions from light passenger and commercial vehicles (Euro 6) — Setting of the not-to-exceed (NTE) values for emissions of oxides of nitrogen during the real driving emis

March 7, 2022 0 Comments

CELEX:62020CA0351: Case C-351/20 P: Judgment of the Court (Third Chamber) of 13 January 2022 — Liviu Dragnea v European Commission (Appeal — Investigations conducted by the European Anti-Fraud Office (OLAF) — Investigation reports — Request for an investigation to be opened into the conduct of previous OLAF investigations — Request to access documents — Letter of refusal — Article 263 TFEU — Decision against which an action for annulment may be brought — Time limit for bringing proceedings — Action against a letter confirming OLAF’s investigation reports — Regulation (EC) No 1049/2001 — Article 6 and Article 7(2) — Obligation to inform the applicant of his or her right to make a confirmatory application)

March 7, 2022 0 Comments

CELEX:62019CA0881: Case C-881/19: Judgment of the Court (Fifth Chamber) of 13 January 2022 (request for a preliminary ruling from the Krajský soud v Brně — Czech Republic) — Tesco Stores ČR a.s. v Ministerstvo zemědělství (Reference for a preliminary ruling — Consumer protection — Approximation of the laws — Regulation (EU) No 1169/2011 — Point 2(a) of Part E of Annex VII — Provision of food information to consumers — Labelling and presentation of foodstuffs — Directive 2000/36/EC — Point 2(c) of Part A of Annex I — Cocoa and chocolate products — List of ingredients of a food intended for consumers in a Member State)

March 7, 2022 0 Comments

CELEX:62020CA0514: Case C-514/20: Judgment of the Court (Seventh Chamber) of 13 January 2022 (request for a preliminary ruling from the Bundesarbeitsgericht — Germany) — DS v Koch Personaldienstleistungen GmbH (Reference for a preliminary ruling — Social policy — Charter of Fundamental Rights of the European Union — Article 31(2) — Directive 2003/88/EC — Organisation of working time — Article 7 — Annual leave — Working time — Overtime — Calculation of working time on a monthly basis — No overtime pay when taking annual leave)

March 7, 2022 0 Comments

CELEX:62020CA0361: Case C-361/20 P: Judgment of the Court (Seventh Chamber) of 13 January 2022 — YG v European Commission (Appeal — Civil service — Official — Promotion — 2017 promotion procedure — Decision not to promote the appellant — Article 45(1) of the Staff Regulations of Officials of the European Union — Comparison of the merits — Principle of equal treatment — Duty to state reasons)

March 7, 2022 0 Comments

CELEX:62021CB0697: Case C-697/21: Order of the President of the Court of 5 January 2022 (request for a preliminary ruling from the Amtsgericht Düsseldorf — Germany) — PW v Eurowings GmbH (Air transport — Compensation to air passengers in the event of cancellation of flights — Means by which the cost of the ticket is reimbursed — Reimbursement by travel voucher — Request to be reimbursed in cash)

March 7, 2022 0 Comments

CELEX:62020CA0327: Case C-327/20: Judgment of the Court (Ninth Chamber) of 13 January 2022 (request for a preliminary ruling from the Sąd Okręgowy w Opolu — Poland) — Skarb Państwa — Starosta Nyski v New Media Development & Hotel Services Sp. z o.o. (Reference for a preliminary ruling — Directive 2011/7/EU — Combating late payment in commercial transactions — Scope — Concept of ‘commercial transactions’ — Public authority acting as a creditor of an undertaking — Excluded — Handing over by a public authority of an immovable property in perpetual usufruct to an undertaking against payment of an annual fee)

March 7, 2022 0 Comments

CELEX:62020CA0110: Case C-110/20: Judgment of the Court (Second Chamber) of 13 January 2022 (request for a preliminary ruling from the Consiglio di Stato — Italy) — Regione Puglia v Ministero dell’Ambiente e della Tutela del Territorio e del Mare and Others (Reference for a preliminary ruling — Energy — Directive 94/22/EC — Conditions for granting and using authorisations for the prospection, exploration and production of hydrocarbons — Authorisation for the prospection of hydrocarbons in a specific geographical area for a specified period — Contiguous areas — Grant of several authorisations to the same operator — Directive 2011/92/EU — Article 4(2) and (3) — Environmental impact assessment)

March 7, 2022 0 Comments

CELEX:62020CA0055: Case C-55/20: Judgment of the Court (Third Chamber) of 13 January 2022 (request for a preliminary ruling from the Sąd Dyscyplinarny Izby Adwokackiej w Warszawie — Poland) — Proceedings initiated by the Minister Sprawiedliwości (Reference for a preliminary ruling — Admissibility — Article 267 TFEU — Definition of ‘court or tribunal of a Member State’ — Bar Association Disciplinary Court — Disciplinary investigation initiated against a lawyer — Decision of the Disciplinary Agent finding that there was no disciplinary offence and terminating the investigation — Appeal by the Minister for Justice to the Bar Association Disciplinary Court — Directive 2006/123/EC — Services in the internal market — Article 4, point (6), and Article 10(6) — Authorisation scheme — Withdrawal of

March 7, 2022 0 Comments

CELEX:62019CA0377: Case C-377/19: Judgment of the Court (Second Chamber) of 13 January 2022 (request for a preliminary ruling from the Consiglio di Stato — Italy) — Benedetti Pietro e Angelo Ss and Others v Agenzia per le Erogazioni in Agricoltura (AGEA) (Reference for a preliminary ruling — Milk and milk products sector — Quotas — Additional levy — Regulation (EC) No 1788/2003 — Deliveries exceeding the producer’s available reference quantity — Collection of the contribution to the excess levy by the purchaser — Refund of levies overpaid — Regulation (EC) No 595/2004 — Article 16 — Criteria for redistributing the excess levy)

March 7, 2022 0 Comments

CELEX:62020CA0683: Case C-683/20: Judgment of the Court (Eighth Chamber) of 13 January 2022 — European Commission v Slovak Republic (Failure of a Member State to fulfil obligations — Environment — Directive 2002/49/EC — Assessment and management of environmental noise — Major roads and major railways — Article 8(2) — Action plans — Article 10(2) — Annex VI — Summaries of action plans — Failure to communicate to the Commission within the prescribed period)

March 7, 2022 0 Comments

CELEX:62021CN0548: Case C-548/21: Request for a preliminary ruling from the Landesverwaltungsgericht Tirol (Austria) lodged on 6 September 2021 — C.G. v Bezirkshauptmannschaft Landeck

March 7, 2022 0 Comments

CELEX:32021R0953R(03): Corrigendum to Regulation (EU) 2021/953 of the European Parliament and of the Council of 14 June 2021 on a framework for the issuance, verification and acceptance of interoperable COVID-19 vaccination, test and recovery certificates (EU Digital COVID Certificate) to facilitate free movement during the COVID-19 pandemic (Official Journal of the European Union L 211 of 15 June 2021)

March 7, 2022 0 Comments

CELEX:62020CA0156: Zadeva C-156/20: Sodba Sodišča (prvi senat) z dne 13. januarja 2022 (predlog za sprejetje predhodne odločbe Supreme Court of the United Kingdom – Združeno kraljestvo) – Zipvit Ltd/The Commissioners for Her Majesty's Revenue & Customs (Predhodno odločanje – Skupni sistem davka na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 168 – Pravica do odbitka – Poštne storitve, ki so napačno oproščene plačila davka – DDV, za katerega se šteje, da je za uveljavljanje pravice do odbitka del tržne cene storitve – Izključitev – Pojem „dolgovani ali plačani“ DDV)

CELEX:62020CA0156: Zadeva C-156/20: Sodba Sodišča (prvi senat) z dne 13. januarja 2022 (predlog za sprejetje predhodne odločbe Supreme Court of the United Kingdom – Združeno kraljestvo) – Zipvit Ltd/The Commissioners for Her Majesty's Revenue & Customs (Predhodno odločanje – Skupni sistem davka na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 168 – Pravica do odbitka – Poštne storitve, ki so napačno oproščene plačila davka – DDV, za katerega se šteje, da je za uveljavljanje pravice do odbitka del tržne cene storitve – Izključitev – Pojem „dolgovani ali plačani“ DDV)
March 7, 2022 0 Comments

CELEX:62020CA0363: Zadeva C-363/20: Sodba Sodišča (osmi senat) z dne 13. januarja 2022 (predlog za sprejetje predhodne odločbe Fővárosi Törvényszék – Madžarska) – MARCAS MC Szolgáltató Zrt./Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Predhodno odločanje – Podjetja – Davek od dohodkov pravnih oseb – Davčni nadzor – Področje uporabe prava Unije – Listina Evropske unije o temeljnih pravicah – Člen 51(1) – Izvajanje prava Unije – Neobstoj – Četrta direktiva 78/660/EGS – Letni računovodski izkazi posameznih vrst družb – Knjiženje prihodkov iz pravic intelektualne lastnine – Člen 2(3) – Načelo prikazovanja resnične in poštene slike – Člen 31 – Postavke, prikazane v letnih računovodskih izkazih – Spoštovanje računovodskih načel)

CELEX:62020CA0363: Zadeva C-363/20: Sodba Sodišča (osmi senat) z dne 13. januarja 2022 (predlog za sprejetje predhodne odločbe Fővárosi Törvényszék – Madžarska) – MARCAS MC Szolgáltató Zrt./Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Predhodno odločanje – Podjetja – Davek od dohodkov pravnih oseb – Davčni nadzor – Področje uporabe prava Unije – Listina Evropske unije o temeljnih pravicah – Člen 51(1) – Izvajanje prava Unije – Neobstoj – Četrta direktiva 78/660/EGS – Letni računovodski izkazi posameznih vrst družb – Knjiženje prihodkov iz pravic intelektualne lastnine – Člen 2(3) – Načelo prikazovanja resnične in poštene slike – Člen 31 – Postavke, prikazane v letnih računovodskih izkazih – Spoštovanje računovodskih načel)
March 7, 2022 0 Comments

CELEX:62020CA0326: Zadeva C-326/20: Sodba Sodišča (tretji senat) z dne 13. januarja 2022 (predlog za sprejetje predhodne odločbe Administratīvā apgabaltiesa – Latvija) – „MONO“ SIA/Valsts ieņēmumu dienests (Predhodno odločanje – Trošarine – Direktiva 2008/118/ES – Oprostitev usklajene trošarine – Blago, namenjeno uporabi v okviru diplomatskih ali konzularnih odnosov – Pogoji za uporabo oprostitve, ki jih določi država članica gostiteljica – Plačilo z negotovinskimi plačilnimi sredstvi)

CELEX:62020CA0326: Zadeva C-326/20: Sodba Sodišča (tretji senat) z dne 13. januarja 2022 (predlog za sprejetje predhodne odločbe Administratīvā apgabaltiesa – Latvija) – „MONO“ SIA/Valsts ieņēmumu dienests (Predhodno odločanje – Trošarine – Direktiva 2008/118/ES – Oprostitev usklajene trošarine – Blago, namenjeno uporabi v okviru diplomatskih ali konzularnih odnosov – Pogoji za uporabo oprostitve, ki jih določi država članica gostiteljica – Plačilo z negotovinskimi plačilnimi sredstvi)
March 7, 2022 0 Comments

CELEX:62020CA0513: Zadeva C-513/20: Sodba Sodišča (sedmi senat) z dne 13. januarja 2022 (predlog za sprejetje predhodne odločbe Supremo Tribunal Administrativo – Portugalska) – Autoridade Tributária e Aduaneira/Termas Sulfurosas de Alcafache SA (Predhodno odločanje – Skupni sistem davka na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 132(1)(b) – Oprostitve za določene dejavnosti, ki so v javnem interesu – Oprostitev za bolnišnično in zdravstveno oskrbo – Tesno povezane dejavnosti – Zdraviliško zdravljenje – Znesek, prejet iz naslova priprave posamezne kartoteke, ki vključuje anamnezo)

CELEX:62020CA0513: Zadeva C-513/20: Sodba Sodišča (sedmi senat) z dne 13. januarja 2022 (predlog za sprejetje predhodne odločbe Supremo Tribunal Administrativo – Portugalska) – Autoridade Tributária e Aduaneira/Termas Sulfurosas de Alcafache SA (Predhodno odločanje – Skupni sistem davka na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 132(1)(b) – Oprostitve za določene dejavnosti, ki so v javnem interesu – Oprostitev za bolnišnično in zdravstveno oskrbo – Tesno povezane dejavnosti – Zdraviliško zdravljenje – Znesek, prejet iz naslova priprave posamezne kartoteke, ki vključuje anamnezo)
March 7, 2022 0 Comments
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