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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:62022CJ0213_SUM: Judgment of the Court (Third Chamber) of 23 November 2023.#Instituto de Financiamento da Agricultura e Pescas, IP v CS.#Reference for a preliminary ruling – Common agricultural policy – Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF) – Community aid scheme for forestry measures in agriculture – Regulation (EEC) No 2080/92 – Article 3, first paragraph, points (b) and (c) – Aid scheme – Maintenance premiums and premiums for loss of income – Conditions for granting – National legislation laying down a requirement of a minimum reforestation density of the plots – Failure to comply with the requirement for a reason not attributable to the beneficiary – Obligation to repay the aid – Force majeure – Principle of proportionality.#Case C-213

March 11, 2025 0 Comments

CELEX:62022CJ0422_SUM: Judgment of the Court (Second Chamber) of 16 November 2023.#Zakład Ubezpieczeń Społecznych Oddział w Toruniu v TE.#Reference for a preliminary ruling – Migrant workers – Social security – Legislation applicable – Regulation (EC) No 987/2009 – Articles 5, 6 and 16 – A1 certificate – Inaccuracy of the particulars – Withdrawal on the initiative of the issuing institution – Obligation for the issuing institution to initiate a dialogue and conciliation procedure with the competent authority of the host Member State – None.#Case C-422/22.

March 11, 2025 0 Comments

CELEX:62022CO0748:           Ordonnance de la Cour (neuvième chambre) du 26 février 2025.#E.B. contre Presidenza del Consiglio dei Ministri e.a.#Renvoi préjudiciel – Article 53, paragraphe 2, et article 94 du règlement de procédure de la Cour – Exigence de présentation du contexte factuel du litige au principal et des raisons justifiant la nécessité d’une interprétation de certaines dispositions du droit de l’Union par la Cour – Absence de précisions suffisantes – Irrecevabilité manifeste.#Affaire C-748/22.

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March 11, 2025 0 Comments

CELEX:62023CC0448: Opinion of Advocate General Spielmann delivered on 11 March 2025.###

March 11, 2025 0 Comments

Motnje v delovanju sistema eDavki za uporabnike digitalnih potrdil Halcom, 16. 3. 2025

V nedeljo, 16. 3. 2025, bo od 07.00 do 14.00 potekala nadgradnja sistema Halcom CA. Med potekom del bo lahko prihajalo do motenega delovanja spletnega servisa ws.halcom.si.​

March 11, 2025 0 Comments

Motnje v delovanju sistema eDavki za uporabnike digitalnih potrdil Halcom, 16. 3. 2025

V nedeljo, 16. 3. 2025, bo od 07.00 do 14.00 potekala nadgradnja sistema Halcom CA. Med potekom del bo lahko prihajalo do motenega delovanja spletnega servisa ws.halcom.si.​

March 11, 2025 0 Comments

Motnje v delovanju sistema eDavki za uporabnike digitalnih potrdil Halcom, 16. 3. 2025

V nedeljo, 16. 3. 2025, bo od 07.00 do 14.00 potekala nadgradnja sistema Halcom CA. Med potekom del bo lahko prihajalo do motenega delovanja spletnega servisa ws.halcom.si.​

March 11, 2025 0 Comments

Motnje v delovanju sistema eDavki za uporabnike digitalnih potrdil Halcom, 16. 3. 2025

V nedeljo, 16. 3. 2025, bo od 07.00 do 14.00 potekala nadgradnja sistema Halcom CA. Med potekom del bo lahko prihajalo do motenega delovanja spletnega servisa ws.halcom.si.​

March 11, 2025 0 Comments

CELEX:32025D01609: Council Decision of 5 March 2025 replacing a member of the Management Board of the European Foundation for the Improvement of Living and Working Conditions for Ireland

March 11, 2025 0 Comments

CELEX:62022CJ0084_SUM: Judgment of the Court (Fourth Chamber) of 23 November 2023.#Right to Know CLG v An Taoiseach.#Reference for a preliminary ruling – Environment – Aarhus Convention – Directive 2003/4/EC – Public access to environmental information – Refusal of a request for information – Records of government meetings – Discussions relating to greenhouse gas emissions – Article 4(1) and (2) – Exceptions to the right of access to information – Concepts of ‘internal communications’ and ‘proceedings of public authorities’ – Judicial review – Quashing of the decision refusing access – Applicable exception identified in the judgment – Res judicata.#Case C-84/22.

March 10, 2025 0 Comments

CELEX:62022CJ0318_SUM: Judgment of the Court (Ninth Chamber) of 16 November 2023.#GE Infrastructure Hungary Holding Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Approximation of laws – Common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares – Directive 2009/133/EC – Partial division – Purely internal situation – No reduction in share capital – Company holding 100% of the share capital of the transferring company.#Case C-318/22.

March 10, 2025 0 Comments

CELEX:62022CJ0201_SUM: Judgment of the Court (Fifth Chamber) of 23 November 2023.#Kopiosto ry v Telia Finland Oyj.#Reference for a preliminary ruling – Intellectual property rights – Directive 2014/26/EU – Collective management of copyright and related rights – Collective management organisation – Directive 2004/48/EC – Measures, procedures and remedies necessary to ensure the enforcement of intellectual property rights – Article 4 – Persons entitled to seek the application of the measures, procedures and remedies provided for in Directive 2004/48/EC – Collective management organisation authorised to carry out extended collective licensing – Standing to bring proceedings for the defence of intellectual property rights.#Case C-201/22.

March 10, 2025 0 Comments

CELEX:62022CJ0682_SUM: Judgment of the Court (Tenth Chamber) of 23 November 2023.#LM v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak.#Reference for a preliminary ruling – Regulation (EC) No 1085/2006 – Assistance granted under the instrument for pre-accession assistance (IPA) – Regulation (EC) No 718/2007 – Article 7(1) and (3) – Conclusion of a framework agreement between the European Commission and the beneficiary country concerned – Rules for cooperation concerning the EU financial assistance granted to that beneficiary country – Taxes and fiscal charges – IPA framework agreement Albania-EC – Contract financed by the European Union – Expert having the status neither of an official nor of a member of staff of the European Union – Article

March 10, 2025 0 Comments

CELEX:62022CJ0366_SUM: Judgment of the Court (Sixth Chamber) of 16 November 2023.#Viterra Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Tariff headings – Positions 2304 and 2309 – Soya meal.#Case C-366/22.

March 10, 2025 0 Comments

CELEX:62021CJ0209_SUM: Judgment of the Court (Fourth Chamber) of 23 November 2023.#Ryanair DAC v European Commission.#Appeal – State aid – Article 107(3)(b) TFEU – Swedish air transport market – Aid scheme notified by the Kingdom of Sweden – Loan guarantees to support airlines amid the COVID-19 pandemic – Temporary Framework for State aid measures – Decision by the European Commission not to raise objections – Aid intended to remedy a serious disturbance in the economy – Principles of proportionality and non-discrimination – Free provision of services.#Case C-209/21 P.

March 10, 2025 0 Comments

CELEX:62022CJ0480_SUM: Judgment of the Court (Tenth Chamber) of 23 November 2023.#EVN Business Service GmbH and Others.#Reference for a preliminary ruling – Public contracts – Review procedures relating to the award of public contracts – Directive 2014/25/EU – Article 57(3) – Contracting entity having its head office in a Member State other than that of the head office of a central purchasing body acting in its name and on its behalf – Access to the review procedures – Applicable procedural rules and jurisdiction of review bodies.#Case C-480/22.

March 10, 2025 0 Comments

CELEX:62022CJ0497_SUM: Judgment of the Court (Fourth Chamber) of 16 November 2023.#EM v Roompot Service BV.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Exclusive jurisdiction – First subparagraph of Article 24(1) – Disputes regarding tenancies of immovable property – Contract in relation to the short-term letting of a bungalow in a holiday park concluded between an individual and a tourism professional operating that park.#Case C-497/22.

March 10, 2025 0 Comments

CELEX:62021CJ0210_SUM: Judgment of the Court (Fourth Chamber) of 23 November 2023.#Ryanair DAC v European Commission.#Appeal – State aid – Article 107(2)(b) TFEU – French air transport market – Aid scheme notified by the French Republic – Deferral of the payment of airline taxes and charges to support airlines amid the COVID-19 pandemic – Temporary Framework for State aid measures – Decision by the European Commission not to raise objections – Aid intended to make good the damage suffered as a result of an exceptional occurrence – Principles of proportionality and non-discrimination – Free provision of services.#Case C-210/21 P.

March 10, 2025 0 Comments

CELEX:62022CJ0283_SUM: Judgment of the Court (Eighth Chamber) of 16 November 2023.#DZ and Others v Ministerstvo vnútra Slovenskej republiky.#Reference for a preliminary ruling – Carriage by air – Montreal Convention – Article 1(1) and (2) – Scope – Concept of ‘international carriage’ – Article 2(1) – Concept of ‘Carriage performed by the State’ – Article 17(1) – Liability of air carriers in the event of death or bodily injury of a passenger – Air carrier and aircraft operator insurance – Regulation (EC) No 785/2004 – Article 1(1) and Article 2(1) and (2)(a) – Scope – Concept of ‘State aircraft’ – Article 4(1) – Minimum insurance requirements for air carriers and aircraft operators – Crash of a helicopter operated by the public administration of a Member State during a specialised evacuatio

March 10, 2025 0 Comments

CELEX:62022CJ0532_SUM: Judgment of the Court (Tenth Chamber) of 23 November 2023.#Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca and Administraţia Judeţeană a Finanţelor Publice Cluj v SC Westside Unicat.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 53 – Services in respect of admissions to entertainment events – Place of supply of services – Streaming of interactive video sessions – Making available of a location and of the equipment necessary for the video capture of performances and for the implementation of accompaniment in order to provide quality performances.#Case C-532/22.

March 10, 2025 0 Comments
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