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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: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

CELEX:62017CO0558: Order of the Court (Eighth Chamber) of 21 February 2022.#OZ v European Investment Bank.#Taxation of costs.#Case C-558/17 P-DEP.

March 4, 2022 0 Comments

CELEX:62018TJ0671: Judgment of the General Court (Seventh Chamber) of 20 October 2021.#ZU v European Commission.#Civil service – Officials – Transfer in the interests of the service – Article 12a of the Staff Regulations – Psychological harassment – Article 25 of the Staff Regulations – Obligation to state reasons – Rights of the defence and the right to be heard – Manifest error of assessment – Principle of sound administration and duty to have regard for the welfare of staff – Article 22a of the Staff Regulations – Misuse of powers – Article 24 of the Staff Regulations – Request for assistance – Refusal of the request – 2017 appraisal exercise – Appraisal report – 2018 promotion exercise – Proposed non-promotion – Liability.#Joined Cases T-671/18 and T-140/19.

March 4, 2022 0 Comments

CELEX:62021CO0678: Order of the Court of 24 February 2022.#Sony Interactive Entertainment Europe Ltd v European Union Intellectual Property Office.#Appeal – EU trade mark – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed.#Case C-678/21 P.

March 4, 2022 0 Comments

CELEX:62019TO0866: Order of the General Court (Third Chamber) of 12 July 2021.#Ryanair DAC and Laudamotion GmbH v European Commission.#Action for annulment – Air transport – Regulation (EC) No 1008/2008 – Rules on the distribution of air traffic between Schiphol and Lelystad Airports – Priority for the allocation of slots to Lelystad Airport – Regulatory act entailing implementing measures – Not individually concerned – Inadmissibility.#Case T-866/19.

March 4, 2022 0 Comments

CELEX:62019TO0777(04): Order of the General Court of 2 July 2021.#David Bourel and Others v European Commission.#Case T-777/19 R.

March 4, 2022 0 Comments

CELEX:62020TJ0225: Judgment of the General Court (Eighth Chamber) of 15 December 2021.#FJ and Others v European External Action Service.#Case T-225/20.

March 4, 2022 0 Comments

CELEX:62020TO0634: Order of the General Court (Eighth Chamber) of 28 July 2021.#Unie van Professionele Transporteurs en Logistieke Ondernemers (UPTR) v European Parliament and Council of the European Union.#Case T-634/20.

March 4, 2022 0 Comments

CELEX:62020TO0760: Order of the General Court (Second Chamber) of 10 August 2021.#Stasys Jakeliūnas v European Securities and Markets Authority.#Case T-760/20.

March 4, 2022 0 Comments

CELEX:62021TJ0076: Judgment of the General Court (Tenth Chamber) of 19 January 2022.#Masterbuilders, Heiermann, Schmidtmann GbR v European Union Intellectual Property Office.#Case T-76/21.

March 4, 2022 0 Comments

CELEX:62020TJ0267: Judgment of the General Court (Fifth Chamber) of 7 July 2021.#Sergej Arbuzov v Council of the European Union.#Case T-267/20.

March 4, 2022 0 Comments
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