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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: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

CELEX:62022CJ0621_SUM: Judgment of the Court (Ninth Chamber) of 4 October 2024.#Koninklijke Nederlandse Lawn Tennisbond v Autoriteit Persoonsgegevens.#Request for a preliminary ruling from the Rechtbank Amsterdam.#Case C-621/22.

March 6, 2025 0 Comments

CELEX:62022CJ0086_SUM: Judgment of the Court (Third Chamber) of 21 December 2023.#Papier Mettler Italia S.r.l. v Ministero della Transizione Ecologica and Ministero dello Sviluppo Economico.#Reference for a preliminary ruling – Approximation of laws – Environment – Directive 94/62/EC – Packaging and packaging waste – Directive 98/34/EC – Information procedure in the field of technical standards and regulations and of rules on Information Society services – Obligation on the Member States to notify the European Commission of any draft technical regulation – National legislation containing stricter technical rules than those laid down by EU legislation.#Case C-86/22.

March 6, 2025 0 Comments

CELEX:62022CJ0396_SUM: Judgment of the Court (Seventh Chamber) of 21 December 2023.#Request for a preliminary ruling from the Kammergericht Berlin.#Reference for a preliminary ruling – Police and judicial cooperation in criminal matters – Framework Decision 2002/584/JHA – European arrest warrant – Article 4a(1) – Surrender procedure between Member States – Conditions for execution – Grounds for optional non-execution – Exceptions – Mandatory execution – Sentence handed down in absentia – Concept of ‘trial resulting in the decision’ – Proceedings amending sentences previously passed – Decision imposing a cumulative sentence – Decision handed down without the person concerned having appeared in person – National legislation imposing an absolute prohibition on surrender of the person concerne

March 6, 2025 0 Comments

CELEX:62022CJ0278_SUM: Judgment of the Court (Fifth Chamber) of 21 December 2023.#AUTOTECHNICA FLEET SERVICES d.o.o. v Hrvatska agencija za nadzor financijskih usluga.#Request for a preliminary ruling from the Upravni sud u Zagrebu.#Reference for a preliminary ruling – Freedom of establishment – Freedom to provide services – Directive 2006/123/EC – Article 2(2)(b) – Scope – Exclusion of financial services – Long-term rental of motor vehicles – Articles 9(1) and 10(1) and (2) – Services subject to prior authorisation.#Case C-278/22.

March 6, 2025 0 Comments

CELEX:62023CJ0248_SUM: Judgment of the Court (First Chamber) of 12 September 2024.#Novo Nordisk A/S v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 90(1) – Reduction of the taxable amount consequent on a price reduction after the supply takes place – Contributions paid by a pharmaceutical company to the national health insurance agency – National tax legislation excluding contributions paid by a pharmaceutical company to the public health insurance agency pursuant to an ex lege obligation from the benefit of the reduction of the taxable amount.#Case C-248/23.

March 6, 2025 0 Comments

CELEX:62021CJ0790_SUM: Judgment of the Court (Third Chamber) of 26 September 2024.#Covestro Deutschland AG 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-790/21 P and C-791/21 P.

March 6, 2025 0 Comments

CELEX:62022CJ0412_SUM: Judgment of the Court (Ninth Chamber) of 4 October 2024.#Autoridade Tributária e Aduaneira v NT.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Dumping – Importation of certain iron or steel fasteners originating in the People’s Republic of China – Imports of certain iron or steel fasteners consigned from Malaysia – Implementing Regulation (EU) 2016/278 – Repeal of the anti-dumping duties imposed by Regulation (EC) No 91/2009 – Entry into effect of that repeal – Imports prior to that entry into effect – Post-clearance recovery of anti-dumping duties.#Case C-412/22.

March 6, 2025 0 Comments

CELEX:62020CJ0725_SUM: Judgment of the Court (Fourth Chamber) of 19 September 2024.#Maria Teresa Coppo Gavazzi 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 decision on pensions – 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-725/20 P.

March 6, 2025 0 Comments

CELEX:62021CJ0391_SUM: Judgment of the Court (Fourth Chamber) of 19 September 2024.#Enrico Falqui 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 decision on pensions – Change in the amounts of the pensions of members of the Italian Parliament – Corresponding change, by the European Parliament, in the amount of the pension of a former Member of the European Parliament elected in Italy – Withdrawal and 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-391/21 P.

March 6, 2025 0 Comments

CELEX:62024CC0004:           Conclusions de l'avocat général Mme L. Medina, présentées le 6 mars 2025.###

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March 6, 2025 0 Comments

CELEX:62023CJ0395:           Arrêt de la Cour (quatrième chambre) du 6 mars 2025.##Renvoi préjudiciel – Coopération judiciaire en matière civile – Règlement (UE) 2019/1111 – Champ d’application – Article 1er, paragraphe 1, sous b), et paragraphe 2, sous e) – Mesure liée à la disposition des biens d’un enfant – Article 7 – Compétence en matière de responsabilité parentale – Article 10 – Élection de for – Règlement (UE) no 1215/2012 – Champ d’application – Article 1er, paragraphe 2, sous a) – Exclusion concernant l’état et la capacité des personnes physiques – Règles de compétence judiciaire prévues dans un accord bilatéral entre la République de Bulgarie et la Fédération de Russie conclu avant l’adhésion de la République de Bulgarie à l’Union européenne – Différence entre ces règles et cel

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March 6, 2025 0 Comments

CELEX:62023CJ0471:           Arrêt de la Cour (huitième chambre) du 6 mars 2025.#Obshtina Veliko Tarnovo et Obshtina Belovo contre Rakovoditel na Upravlyavashtia organ na Operativna programa „Regioni v rastezh“ 2014-2020 et Rakovoditel na Upravlyavashtia organ na Operativna programa „Оkolna sreda“ 2014 – 2020.#Renvoi préjudiciel – Cohésion économique, sociale et territoriale – Ressources propres de l’Union européenne – Protection des intérêts financiers de l’Union – Règlement (UE) no 1303/2013 – Article 2, point 10 – Notion de “bénéficiaire” – Correction financière pour violation d’une réglementation nationale en matière de marchés publics – Destinataire d’une décision de correction financière – Détermination de la responsabilité relative à cette correction et répartition contractuelle de

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March 6, 2025 0 Comments

CELEX:62023CJ0315:           Arrêt de la Cour (septième chambre) du 6 mars 2025.#Commission européenne contre République de Croatie.#Manquement d’État – Article 260, paragraphe 2, TFUE – Traitement des déchets – Directive 2008/98/CE – Granulats de pierre mis en décharge sur le site de Biljane Donje (Croatie) – Article 5, paragraphe 1 – Notion de “sous‑produit” – Article 13 – Obligation des États membres de veiller à la protection de la santé humaine et de l’environnement – Article 15, paragraphe 1 – Obligation de faire traiter les déchets par leur détenteur ou par d’autres personnes désignées – Arrêt de la Cour constatant un manquement – Inexécution – Sanctions pécuniaires – Somme forfaitaire – Astreinte.#Affaire C-315/23.

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March 6, 2025 0 Comments

CELEX:62023CC0482: Opinion of Advocate General Rantos delivered on 6 March 2025.###

March 6, 2025 0 Comments
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