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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:62021CN0671: Case C-671/21: Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas (Lithuania) lodged on 9 November 2021 — ‘Gargždų geležinkelis’ UAB v Lietuvos transporto saugos administracija

February 21, 2022 0 Comments

CELEX:62021CN0661: Case C-661/21: Request for a preliminary ruling from the Hof van Cassatie (Belgium) lodged on 4 November 2021 — Verbraeken J. en Zonen BV, PN

February 21, 2022 0 Comments

CELEX:62021CN0538: Case C-538/21 P: Appeal brought on 26 August 2021 by Republic of Cyprus against the judgment of the General Court (Second Chamber) delivered on 16 June 2021 in Case T-281/19, Cyprus v EUIPO

February 21, 2022 0 Comments

CELEX:62021CN0476: Case C-476/21 P: Appeal brought on 1 August 2021 by Rezon OOD against the judgment of the General Court delivered on 16 June 2021 in Case T-487/20, Rezon v EUIPO

February 21, 2022 0 Comments

CELEX:62021CB0400: Case C-400/21: Order of the Court (Seventh Chamber) of 10 January 2022 (request for a preliminary ruling from the Tribunalul Arad — Romania) — Asociaţia Naţională de Terapii Complementare din România (ANATECOR) (Reference for a preliminary ruling — Article 53(2) of the Rules of Procedure of the Court of Justice — Interpretation of national law — National insolvency proceedings — Possibility for the insolvency judge to determine his or her substantive jurisdiction and the claim — Purely internal dispute — Lack of connection with EU law — Clear lack of jurisdiction of the Court)

February 21, 2022 0 Comments

CELEX:62020CB0255: Case C-255/20: Order of the Court (Seventh Chamber) of 9 November 2021 (request for a preliminary ruling from the Commissione Tributaria Regionale del Lazio — Italy) — Agenzia delle dogane e dei monopoli — Ufficio delle dogane di Gaeta v Punto Nautica Srl (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Taxation — Harmonisation of legislation — Excise duty — Directive 92/12/EEC — Article 3(2) — Directive 2008/118/EC — Article 1(2) — Other indirect taxes on excise goods — Regional tax on the sale of fuel for motor vehicles — Specific purposes — Absence)

February 21, 2022 0 Comments

CELEX:62020CA0586: Case C-586/20 P: Judgment of the Court (Seventh Chamber) of 21 December 2021 — P. Krücken Organic GmbH v European Commission (Appeal — Law governing the institutions — Action for damages — Conditions governing the non-contractual liability of the European Union — Regulation (EC) No 834/2007 — Organic production and labelling of organic products — Article 33(3) — Concept of ‘appropriate supervision’ — Regulation (EC) No 1235/2008 — Arrangements for imports of organic products from third countries — Private control body for the purpose of equivalence — Attribution of that body’s conduct to the European Commission)

February 21, 2022 0 Comments

CELEX:62020CA0575: Case C-575/20: Judgment of the Court (Tenth Chamber) of 16 December 2021 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — Apollo Tyres (Hungary) Kft. v Innovációért és Technológiáért Felelős Miniszter (Reference for a preliminary ruling — Atmospheric pollution — System for greenhouse gas emission allowance trading — Directive 2003/87/EC — Installations for the combustion of fuels — Annex I — Total rated thermal input — Rules for calculation — Aggregation rule)

February 21, 2022 0 Comments

CELEX:62020CA0524: Case C-524/20: Judgment of the Court (Tenth Chamber) of 21 December 2021 (request for a preliminary ruling from the Městský soud v Praze — Czech Republic) — Vítkovice Steel a.s. v Ministerstvo životního prostředí (Reference for a preliminary ruling — Scheme for greenhouse gas emission allowance trading — Directive 2003/87/EC — Article 11(3) — Decision 2011/278/EU — Article 3(b) and Article 10(2)(a) — Product benchmark sub-installation — Decision 2013/448/EU — Validity — Installation using a basic oxygen furnace — Hot metal — Input from a third-party installation — Refusal to allocate emission allowances — Admissibility — Failure by the applicant in the main proceedings to bring an action for annulment)

February 21, 2022 0 Comments

CELEX:62020CA0497: Case C-497/20: Judgment of the Court (Grand Chamber) of 21 December 2021 (request for a preliminary ruling from the Corte suprema di cassazione — Italy) — Randstad Italia SpA v Umana SpA, Azienda USL Valle d’Aosta, IN. VA SpA, Synergie Italia agenzia per il Lavoro SpA (Reference for a preliminary ruling — Second subparagraph of Article 19(1) TEU — Obligation of Member States to provide remedies sufficient to ensure effective legal protection in the fields covered by Union law — Public procurement — Directive 89/665/EEC — Article 1(1) and (3) — Article 47 of the Charter of Fundamental Rights of the European Union — Judgment of a Member State’s highest administrative court declaring inadmissible, in breach of the case-law of the Court of Justice, an action brought by a ten

February 21, 2022 0 Comments

CELEX:62020CA0490: Case C-490/20: Judgment of the Court (Grand Chamber) of 14 December 2021 (request for a preliminary ruling from the Administrativen sad Sofia-grad — Bulgaria) — V.М.А. v Stolichna obshtina, rayon ‘Pancharevo’ (Reference for a preliminary ruling — Citizenship of the Union — Articles 20 and 21 TFEU — Right to move and reside freely within the territory of the Member States — Child born in the host Member State of her parents — Birth certificate issued by that Member State mentioning two mothers in respect of that child — Refusal by the Member State of origin of one of those two mothers to issue a birth certificate for the child in the absence of information as to the identity of the child’s biological mother — Possession of such a certificate being a prerequisite for the i

February 21, 2022 0 Comments

CELEX:62020CA0428: Case C-428/20: Judgment of the Court (Second Chamber) of 21 December 2021 (request for a preliminary ruling from the Sąd Apelacyjny w Warszawie — Poland) — A.K. v Skarb Państwa (Reference for a preliminary ruling — Compulsory insurance against civil liability in respect of the use of motor vehicles — Second Directive 84/5/EEC — Article 1(2) — Directive 2005/14/EC — Directive 2009/103/EC — Article 9(1) — Obligation to increase the minimum amounts covered by compulsory insurance — Transitional period — New rule applying immediately to the future effects of a situation arising under the old rule — Situation arising prior to the entry into force of an EU rule of substantive law — National legislation excluding insurance contracts concluded before 11 December 2009 from the ob

February 21, 2022 0 Comments

CELEX:62020CA0395: Case C-395/20: Judgment of the Court (First Chamber) of 21 December 2021 (request for a preliminary ruling from the Landgericht Düsseldorf — Germany) — EP, GM v Corendon Airlines Turistik Hava Taşımacılık A.Ş. (Reference for a preliminary ruling — Air transport — Regulation (EC) No 261/2004 — Common rules on compensation and assistance to passengers in the event of cancellation or long delay of flights — Article 2(l) — Article 5(1) — Change in the departure time of a flight — Departure postponed by approximately three hours — Passengers notified nine days before departure — Concepts of ‘cancellation’ and ‘delay’)

February 21, 2022 0 Comments

CELEX:62020CA0394: Case C-394/20: Judgment of the Court (Fifth Chamber) of 21 December 2021 (request for a preliminary ruling from the Finanzgericht Düsseldorf — Germany) — XY v Finanzamt V (Reference for a preliminary ruling — Free movement of capital — Articles 63 and 65 TFEU — National legislation on inheritance tax — Immovable property situated in a Member State — Limited tax liability — Different treatment of residents and non-residents — Right to an allowance on the taxable value — Proportionate reduction in the case of limited tax liability — Liabilities under reserved portions — No deduction in the case of limited tax liability)

February 21, 2022 0 Comments

CELEX:62020CA0274: Case C-274/20: Judgment of the Court (Sixth Chamber) of 16 December 2021 (request for a preliminary ruling from the Giudice di pace di Massa — Italy) — GN, WX v Prefettura di Massa Carrara — Ufficio Territoriale del Governo di Massa Carrara (Reference for a preliminary ruling — Article 63 TFEU — Free movement of capital — Road traffic — Registration and taxation of motor vehicles — Driver residing in a Member State — Vehicle registered in another Member State — Vehicle provided free of charge for a short period — National legislation prohibiting persons who have resided in Italy for more than 60 days from driving in that Member State a vehicle registered in another country)

February 21, 2022 0 Comments

CELEX:62020CA0263: Case C-263/20: Judgment of the Court (First Chamber) of 21 December 2021 (request for a preliminary ruling from the Landesgericht Korneuburg — Austria) — Airhelp Limited v Laudamotion GmbH (Reference for a preliminary ruling — Air transport — Regulation (EC) No 261/2004 — Common rules on compensation and assistance to passengers in the event of cancellation or long delay of flights — Article 2(l) — Article 5(1)(c) — Flight booked through an online platform — Flight departure time brought forward by the operating air carrier — Classification — Receipt of notification of the flight being brought forward sent to an electronic address not belonging to the passengers concerned — Directive 2000/31/EC — Electronic commerce — Article 11 — Presumption of receipt — Scope of the op

February 21, 2022 0 Comments

CELEX:62020CA0251: Case C-251/20: Judgment of the Court (Grand Chamber) of 21 December 2021 (request for a preliminary ruling from the Cour de cassation — France) — Gtflix Tv v DR (Reference for a preliminary ruling — Judicial cooperation in civil matters — Jurisdiction and the enforcement of judgments in civil and commercial matters — Regulation (EU) No 1215/2012 — Article 7(2) — Special jurisdiction in matters relating to tort, delict or quasi-delict — Publication on the internet of allegedly disparaging comments concerning a person — Place where the harmful event occurred — Courts of each Member State in which content placed online is or has been accessible)

February 21, 2022 0 Comments

CELEX:62020CA0243: Case C-243/20: Judgment of the Court (Sixth Chamber) of 21 December 2021 (request for a preliminary ruling from the Polymeles Protodikeio Athinon — Greece) — DP, SG v Trapeza Peiraios AE (Reference for a preliminary ruling — Consumer protection — Directive 93/13/EEC — Unfair terms — Article 1(2) — Contractual terms which reflect mandatory statutory or regulatory provisions — Exclusion from the scope of that directive — Loan repayable in a foreign currency — Term which reflects a national provision of non-mandatory law — Relevance of the failure to transpose Article 1(2) — Article 3(1) and Article 4(1) — Review of the unfairness of a term — Article 8 — Adoption or retention of provisions which ensure a higher level of protection for consumers — Interaction between those v

February 21, 2022 0 Comments

CELEX:62020CA0225: Case C-225/20: Judgment of the Court (Sixth Chamber) of 16 December 2021 (request for a preliminary ruling from the Curtea de Apel Constanţa — Romania) — Euro Delta Danube SRL v Agenţia de Plăţi şi Intervenţie pentru Agricultură — Centrul Judeţean Tulcea (Reference for a preliminary ruling — Agriculture — Common agricultural policy — Delegated Regulation (EU) No 640/2014 — Area-related aid scheme — Single area payment — Eligibility criteria — Concession agreement for agricultural land — Change of use of that land without the agreement of the grantor — Agricultural use of areas intended for aquaculture use — Difference between the area declared and the area determined — Over-declaration — Administrative penalties)

February 21, 2022 0 Comments

CELEX:62020CA0203: Case C-203/20: Judgment of the Court (Third Chamber) of 16 December 2021 (request for a preliminary ruling from the Okresný súd Bratislava III — Slovakia) — Criminal proceedings against AB and Others (Reference for a preliminary ruling — Judicial cooperation in criminal matters — European arrest warrant — Charter of Fundamental Rights of the European Union — Scope — Article 51 — Implementation of EU law — Framework Decision 2002/584/JHA — Jurisdiction of the Court — Reference made before the issue of a European arrest warrant — Admissibility — Principle ne bis in idem — Article 50 — Concepts of ‘acquittal’ and ‘conviction’ — Amnesty in the issuing Member State — Final decision discontinuing a criminal prosecution — Revocation of the amnesty — Setting-aside of the decisio

February 21, 2022 0 Comments
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