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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:62021CJ0052:           Urteil des Gerichtshofs (Siebte Kammer) vom 24. Februar 2022.#Pharmacie populaire – La Sauvegarde SCRL gegen État belge.#Vorlage zur Vorabentscheidung – Freier Dienstleistungsverkehr – Art. 56 AEUV – Beschränkungen – Steuerrecht – Körperschaftsteuer – Verpflichtung der Erwerber von Dienstleistungen, Belege über die von in einem anderen Mitgliedstaat ansässigen Dienstleistungserbringern in Rechnung gestellten Beträge auszustellen und an die Steuerverwaltung zu übermitteln – Keine solche Verpflichtung bei allein innerstaatlichen Dienstleistungen – Rechtfertigung – Wirksamkeit der Steuerkontrollen – Verhältnismäßigkeit.#Rechtssache C-52/21.

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February 24, 2022 0 Comments

CELEX:62020CJ0463:           Arrêt de la Cour (troisième chambre) du 24 février 2022.#Namur-Est Environnement ASBL contre Région wallonne.#Renvoi préjudiciel – Environnement – Directive 2011/92/UE – Évaluation des incidences de certains projets sur l’environnement – Directive 92/43/CEE – Conservation des habitats naturels – Articulation entre la procédure d’évaluation et d’autorisation visée à l’article 2 de la directive 2011/92/UE et une procédure nationale de dérogation aux mesures de protection des espèces prévues par la directive 92/43/CEE – Notion d’“autorisation” – Processus décisionnel complexe – Obligation d’évaluation – Portée matérielle – Stade procédural auquel doit être garantie la participation du public au processus décisionnel.#Affaire C-463/20.

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February 24, 2022 0 Comments

CELEX:62020CJ0257: Judgment of the Court (Fifth Chamber) of 24 February 2022.#„Viva Telecom Bulgaria“ EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia.#Reference for a preliminary ruling – Taxation – Withholding tax on notional interest on an interest-free loan granted to a resident subsidiary by a non-resident parent company – Directive 2003/49/EC – Payments of interest between associated companies of different Member States – Article 1(1) – Exemption from withholding tax – Article 4(1)(d) – Exclusion of certain payments – Directive 2011/96/EU – Corporation tax – Article 1(1)(b) – Distribution of profits by a resident subsidiary to its non-resident parent company – Article 5 – Exemption from withholding tax – Directive 2008/7/EC – Raising of capital – Art

February 24, 2022 0 Comments

CELEX:62020CJ0536: Judgment of the Court (Fourth Chamber) of 24 February 2022.#UAB „Tiketa“ v M. Š. and VšĮ „Baltic Music“.#Reference for a preliminary ruling – Directive 2011/83/EU – Consumer contracts – Concept of ‘trader’ – Obligation to provide information in respect of distance contracts – Requirement that the necessary information be provided in plain and intelligible language and on a durable medium.#Case C-536/20.

February 24, 2022 0 Comments

CELEX:62020CJ0605:           Arrêt de la Cour (septième chambre) du 24 février 2022.#Suzlon Wind Energy Portugal - Energia Eólica Unipessoal, Lda contre Autoridade Tributária e Aduaneira.#Renvoi préjudiciel – Fiscalité – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 2, paragraphe 1, sous c) – Applicabilité ratione temporis – Prestations soumises à la TVA – Prestations de services à titre onéreux – Critères – Relation intragroupe – Prestations consistant à réparer ou à remplacer des composants d’aérogénérateurs sous garantie et à effectuer des rapports de non-conformité – Notes de débit émises par le prestataire sans mention de la TVA – Déduction par le prestataire de la TVA ayant grevé les biens et les services qui lui ont été facturés par ses sous‑traitants au titre

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February 24, 2022 0 Comments

CELEX:62020CJ0283: Judgment of the Court (Fifth Chamber) of 24 February 2022.#CO and Others v MJ and Others.#Reference for a preliminary ruling – Common Foreign and Security Policy (CFSP) – European Union Rule of Law Mission in Kosovo (Eulex Kosovo) – Joint Action 2008/124/CFSP – Article 8(3) and (5), Article 9(3) and Article 10(3) – Status of employer of the mission staff – Article 16(5) – Subrogation.#Case C-283/20.

February 24, 2022 0 Comments

CELEX:62020TO0377(01)_INF:           Ordonnance du président du Tribunal du 19 octobre 2020.#KN contre Comité économique et social européen.#Référé – Fonction publique – Membre du CESE – Harcèlement – Enquête de l’OLAF – Décision du bureau du CESE – Demande de sursis à exécution – Nouvelle demande – Faits nouveaux – Défaut d’urgence.#Affaire T-377/20 RII.

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February 24, 2022 0 Comments

CELEX:62019TO0689: Order of the General Court (Seventh Chamber) of 11 November 2021.#ZU v European External Action Service.#Action for annulment and for damages – Civil service – Officials – Commission staff serving in the EEAS – Request for reimbursement of mission expenses – Request for assistance – Rejection – Competence of the author of the act – Delegation of powers – Pre-litigation procedure – Designation of the defendant – Partial inadmissibility – Principle of sound financial management – Misuse of powers – Action in part manifestly lacking any foundation in law.#Case T-689/19.

February 24, 2022 0 Comments

CELEX:62020TJ0159: Judgment of the General Court (First Chamber) of 21 December 2021.#Helene Hamers v European Centre for the Development of Vocational Training.#Case T-159/20.

February 24, 2022 0 Comments

CELEX:62021TJ0152: Judgment of the General Court (Sixth Chamber) of 1 December 2021.#Union syndicale Solidaires des services départementaux d'incendie et de secours (SDIS) de France et DOM/TOM v European Commission.#Case T-152/21.

February 24, 2022 0 Comments

CELEX:62020TJ0366: Judgment of the General Court (Ninth Chamber) of 12 January 2022.#1031023 B.C. Ltd v European Union Intellectual Property Office.#Case T-366/20.

February 24, 2022 0 Comments

CELEX:62021TO0272(01): Order of the General Court of 30 July 2021.#Carles Puigdemont i Casamajó and Others v European Parliament.#Interim relief – Institutional law – Member of Parliament – Privileges and immunities – Waiver of the parliamentary immunity of a Member of the Parliament – Application for suspension of operation of a measure – No urgency.#Case T-272/21 R.

February 24, 2022 0 Comments

CELEX:62021TJ0069: Judgment of the General Court (Second Chamber) of 15 December 2021.#Carmine Rotondaro v European Union Intellectual Property Office.#Case T-69/21.

February 24, 2022 0 Comments

CELEX:62020TO0648: Order of the General Court (Fourth Chamber) of 28 September 2021.#NB v Court of Justice of the European Union.#Case T-648/20.

February 24, 2022 0 Comments

CELEX:62021TO0067: Order of the General Court (Second Chamber) of 4 February 2022.#ultra air GmbH v European Union Intellectual Property Office.#Case T-67/21.

February 24, 2022 0 Comments

CELEX:62021TJ0099: Judgment of the General Court (Sixth Chamber) of 19 January 2022.#Construcciones EElectromecánicas Sabero, SL v European Union Intellectual Property Office.#Case T-99/21.

February 24, 2022 0 Comments

CELEX:32022D0286: Council Decision (EU) 2022/286 of 22 February 2022 appointing a member, proposed by the Federal Republic of Germany, of the Committee of the Regions

CELEX:32022D0286: Council Decision (EU) 2022/286 of 22 February 2022 appointing a member, proposed by the Federal Republic of Germany, of the Committee of the Regions
February 24, 2022 0 Comments

CELEX:32022D0013R(01)

CELEX:32022D0013R(01)
February 24, 2022 0 Comments

CELEX:32022D0010R(01)

CELEX:32022D0010R(01)
February 24, 2022 0 Comments

CELEX:32022D0285: Council Decision (EU) 2022/285 of 22 February 2022 appointing two members and an alternate member, proposed by the Republic of Malta, of the Committee of the Regions

CELEX:32022D0285: Council Decision (EU) 2022/285 of 22 February 2022 appointing two members and an alternate member, proposed by the Republic of Malta, of the Committee of the Regions
February 24, 2022 0 Comments
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