Išči

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:62023CJ0152: Judgment of the Court (Sixth Chamber) of 6 March 2025.#European Commission v Czech Republic.#Failure of a Member State to fulfil obligations – Article 258 TFEU – Protection of persons who report breaches of Union law – Directive (EU) 2019/1937 – Article 26(1) and (3) – Failure to transpose and communicate transposition measures – Article 260(3) TFEU – Application for the imposition of a lump sum – Criteria for establishing the amount of the penalty – Automatic application of a coefficient for seriousness.#Case C-152/23.

March 7, 2025 0 Comments

CELEX:62023CJ0048_RES: Judgment of the Court (Fifth Chamber) of 6 March 2025.#Alajärven Sähkö Oy e.a. and Elenia Verkko Oyj v Energiavirasto.#Reference for a preliminary ruling – Internal market for electricity – Directive (EU) 2019/944 – Article 57(4) and (5) – Independence of national regulatory authority in the exercise of its duties and powers – Policy guidelines issued by a Member State – Legislative amendment aimed at reducing electricity distribution prices – Decision concerning methods for monitoring electricity system operation charges taken by the regulatory authority concerned following that amendment – Account taken of the travaux préparatoires relating to the law that introduced that amendment.#Case C-48/23.

March 7, 2025 0 Comments

CELEX:62023CC0582: Opinion of Advocate General Spielmann delivered on 6 March 2025.###

March 7, 2025 0 Comments

CELEX:32025D0463: Council Decision (EU) 2025/463 of 5 March 2025 on the renewal of the Agreement on cooperation in science and technology between the European Community and Ukraine

March 7, 2025 0 Comments

CELEX:32016R2336R(03)

The corrigendum does not concern the English version.
March 7, 2025 0 Comments

CELEX:32025D0465: Council Decision (EU) 2025/465 of 28 February 2025 on the position to be taken on behalf of the European Union within the Association Committee in Trade configuration established by the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and Ukraine, of the other part, as regards the modification of Part A of Appendix XVII-3 (Rules applicable to telecommunication services) of Annex XVII to that Agreement

March 7, 2025 0 Comments

CELEX:62023TO0195(01): Order of the General Court (Fourth Chamber) of 26 February 2025.#Dansk Avis Omdeling Distribution A/S v European Commission.#Action for annulment – State aid – Postal sector – Compensation for discharging the universal service obligation – Decision finding aid compatible with the internal market – Lack of individual concern – No substantial effect on the competitive position – Inadmissibility.#Case T-195/23.

March 6, 2025 0 Comments

CELEX:62022CJ0597_SUM: Judgment of the Court (Third Chamber) of 26 September 2024.#European Commission v HB.#Appeal – Public supply contracts – Irregularities in the contract award procedure – Decision to recover sums unduly paid – Enforceable decision – Article 299 TFEU – Jurisdiction of the EU judicature.#Case C-597/22 P.

March 6, 2025 0 Comments

CELEX:62023CJ0178_SUM: Judgment of the Court (Eighth Chamber) of 7 November 2024.#ERB New Europe Funding II v YI.#Request for a preliminary ruling from the Tribunalul Specializat Mureş.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Article 7(1) – Unfair terms in consumer contracts – Powers and obligations of the national court – First legal remedy pursued by the consumer before the court of the place where the seller or supplier has its registered office, without the assistance of a lawyer and without that consumer attending the hearing – Second legal remedy pursued by the consumer before the court of his or her place of domicile, with the assistance of a lawyer – Res judicata – Article 47 of the Charter of Fundamental Rights of the European Union – Effec

March 6, 2025 0 Comments

CELEX:62022CJ0456_SUM: Judgment of the Court (Third Chamber) of 14 December 2023.#VX and AT v Gemeinde Ummendorf.#Reference for a preliminary ruling – Protection of personal data – Regulation (EU) 2016/679 – Article 82 – Right to compensation and liability – Concept of ‘non-material damage’ – Online publication of the agenda for a municipal council meeting containing personal data – Publication without the consent of the data subjects – Claim of those data subjects seeking compensation for non-material damage.#Case C-456/22.

March 6, 2025 0 Comments

CELEX:62023CJ0429_SUM: Judgment of the Court (Seventh Chamber) of 12 September 2024.#„NARE-BG“ ЕООD v Direktor na direktsia „Obzhalvane i danachno-osiguritelna praktika“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad - Varna.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Right of deduction – Time limits for filing and paying certain taxes – Extension of time on account of the COVID-19 pandemic – Denial of the right to deduct VAT – Time-barred – Principles of equivalence, effectiveness and neutrality of VAT.#Case C-429/23.

March 6, 2025 0 Comments

CELEX:62021CJ0198_SUM: Judgment of the Court (Fourth Chamber) of 19 September 2024.#Giacomo Santini and Others v European Parliament.#Appeal – Law governing the institutions – Single Statute for Members of the European Parliament – Members of the European Parliament elected in Italian constituencies – Adoption by the Italian Chamber of Deputies of a pension decision – Change in the amounts of the pensions of members of the Italian Parliament – Corresponding change, by the European Parliament, in the amounts of the pensions of certain former Members of the European Parliament elected in Italy – Replacement of the decisions of the Parliament – Continuing interest in bringing proceedings for annulment of the judgment of the General Court of the European Union.#Case C-198/21 P.

March 6, 2025 0 Comments

CELEX:62023CJ0171_SUM: Judgment of the Court (Fourth Chamber) of 4 October 2024.#UP CAFFE d.o.o. v Ministarstvo financija Republike Hrvatske.#Request for a preliminary ruling from the Upravni sud u Zagrebu.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Point 19 of Article 287 – VAT exemption scheme for small enterprises – Abusive practice by forming a new company.#Case C-171/23.

March 6, 2025 0 Comments

CELEX:62023CJ0164_SUM: Judgment of the Court (Third Chamber) of 26 September 2024.#VOLÁNBUSZ Zrt. v Bács-Kiskun Vármegyei Kormányhivatal.#Request for a preliminary ruling from the Szegedi Törvényszék.#Reference for a preliminary ruling – Road transport – Harmonisation of certain provisions of social legislation – Regulation (EC) No 561/2006 – Article 9(3) – Concept of ‘employer’s operational centre where the driver is normally based’ – Place where a driver takes charge of a vehicle falling within the scope of that regulation – Concept of ‘other work’ – Time spent by that driver driving a vehicle falling outside the scope of that regulation to travel to or from that operational centre.#Case C-164/23.

March 6, 2025 0 Comments

CELEX:62023CJ0134_SUM: Judgment of the Court (Fourth Chamber) of 4 October 2024.#Somateio «Elliniko Symvoulio gia tous Prosfyges» and Astiki Mi Kerdoskopiki Etaireia «Ypostirixi Prosfygon sto Aigaio» v Ypourgos Exoterikon and Ypourgos Metanastefsis kai Asylou.#Request for a preliminary ruling from the Symvoulio tis Epikrateias.#Reference for a preliminary ruling – Granting of international protection – Directive 2013/32/EU – Article 38 – Article 18 of the Charter of Fundamental Rights of the European Union – Concept of ‘safe third country’ – Classification of the Republic of Türkiye as a ‘safe third country’ – Readmission of applicants for international protection in third countries – Refusal.#Case C-134/23.

March 6, 2025 0 Comments

CELEX:62022CJ0719_SUM: Judgment of the Court (Tenth Chamber) of 21 November 2024.#Criminal proceedings against Profit Europe NV and Gosselin Forwarding Services NV.#Request for a preliminary ruling from the Hof van beroep te Antwerpen.#Reference for a preliminary ruling – Common commercial policy – Protection against dumping – Imports of threaded tube or pipe cast fittings, of malleable cast iron, originating in China – Provisional Regulation (EU) No 1071/2012 – Implementing Regulation (EU) No 430/2013 – Validity – Regulation (EC) No 1225/2009 – Article 5 – Initiation of the investigation procedure – Definition of the product concerned – Threaded tube or pipe cast fittings, of spheroidal graphite cast iron.#Case C-719/22.

March 6, 2025 0 Comments

CELEX:62022CJ0237_SUM: Judgment of the Court (Eighth Chamber) of 4 October 2024.#Mylan IRE Healthcare Ltd v European Commission.#Appeal – Regulation (EC) No 141/2000 – Orphan medicinal products – Articles 3 and 8 – Concept of ‘significant benefit’ – Concept of ‘clinical superiority’ – Regulation (EC) No 847/2000 – Article 3 – Marketing authorisation for the medicinal product for human use Tobramycin VVB – Period of market exclusivity of Tobi Podhaler, containing the active substance tobramycin – Derogation from that market exclusivity.#Case C-237/22 P.

March 6, 2025 0 Comments

CELEX:62021CJ0792_SUM: Judgment of the Court (Third Chamber) of 26 September 2024.#AZ and Federal Republic of Germany v European Commission.#Appeal – State aid – Aid scheme implemented by the Federal Republic of Germany in favour of large electricity consumers – Exemption from network charges in 2012 and 2013 – Decision declaring the aid scheme incompatible with the internal market – Action for annulment – Time limit for bringing proceedings – Admissibility – Article 107(1) TFEU – Concept of ‘State aid’ – State resources – Parafiscal charge or other compulsory surcharges.#Joined Cases C-792/21 P and C-793/21 P.

March 6, 2025 0 Comments

CELEX:62023CJ0088_SUM: Judgment of the Court (Third Chamber) of 19 September 2024.#Parfümerie Akzente GmbH v KTF Organisation AB.#Request for a preliminary ruling from the Svea Hovrätt.#Reference for a preliminary ruling – Electronic commerce – Information society services – Directive 2000/31/EC – Coordinated field – Article 2(h) – Online promotion and sale of cosmetic products – Exclusion from the coordinated field of labelling obligations applicable to products promoted and sold by an information society service provider – Directive 75/324/EEC – Article 8(2) – Regulation (EC) No 1223/2009 – Article 19(5) – Option for the Member State of destination to enforce use of a language of its choice.#Case C-88/23.

March 6, 2025 0 Comments

CELEX:62023CJ0350_SUM: Judgment of the Court (Sixth Chamber) of 19 September 2024.#Vorstand für den Geschäftsbereich II der Agrarmarkt Austria v T F.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Agriculture – Common agricultural policy – Direct support schemes – Delegated Regulation (EU) No 639/2014 – Livestock aid application – Article 53(4) – Conditions for granting coupled support measures for bovine animals – Regulation (EC) No 1760/2000 – Article 7 – Registration of bovine animals – Decision 2001/672/EC – Article 2(2) and (4) – Movement of bovine animals to summer grazing in mountain areas – Late notification – Delegated Regulation (EU) No 640/2014 – Points 2, 15, 16 and 18 of the second subparagraph of Article 2(1) – Article 3

March 6, 2025 0 Comments
RSS
First147148149150152154155156Last