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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:62023CJ0638: Judgment of the Court (Eighth Chamber) of 27 February 2025.#Amt der Tiroler Landesregierung v Datenschutzbehörde and Others.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 4(7) – Concept of ‘controller’ – Direct designation of the controller by national law – Auxiliary administrative entity in the service of a regional government – Lack of legal personality – Lack of legal capacity of the entity’s own – Determination of the purposes and means of the processing.#Case C-638/23.

February 28, 2025 0 Comments

CELEX:62024CJ0277: Judgment of the Court (Ninth Chamber) of 27 February 2025.#M. B. v Dyrektor Izby Administracji Skarbowej we Wrocławiu.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Measures to ensure the correct collection of VAT – VAT debt of a taxable person – National legislation which provides for the joint and several liability of the former chairperson of the management board of the taxable person – Participation of the former chairperson of the management board in the proceedings establishing the existence of a VAT debt – Proceedings to invoke joint and several liability – Calling into question of the VAT debt – Rights of the defence – Proportionality.#Case C-277/24.

February 28, 2025 0 Comments

CELEX:62023CJ0018: Judgment of the Court (First Chamber) of 27 February 2025.#F S.A. v Dyrektor Krajowej Informacji Skarbowej.#Reference for a preliminary ruling – Article 63(1) TFEU – Free movement of capital – Undertakings for collective investment in transferable securities – Corporation tax – Exemption from corporation tax for income received by such an undertaking – Conditions for exemption – External management of that undertaking – Directive 2009/65/EC – Article 29(1) – Applicability.#Case C-18/23.

February 28, 2025 0 Comments

CELEX:62023CJ0537_RES: Judgment of the Court (First Chamber) of 27 February 2025.#Società Italiana Lastre SpA (SIL) v Agora SARL.#Reference for a preliminary ruling – Judicial cooperation in civil and commercial matters – Regulation (EU) No 1215/2012 – Article 25(1) – Agreement conferring jurisdiction – Assessment of the validity of the agreement – Imprecise and asymmetric nature – Applicable law – Concept of ‘null and void as to its substantive validity’.#Case C-537/23.

February 28, 2025 0 Comments

CELEX:62023CC0271: Opinion of Advocate General Medina delivered on 27 February 2025.###

February 28, 2025 0 Comments

CELEX:62023CJ0517_RES: Judgment of the Court (Fifth Chamber) of 27 February 2025.#Apothekerkammer Nordrhein v DocMorris NV.#Reference for a preliminary ruling – Medicinal products for human use – Directive 2001/83/EC – Article 86(1) – Concept of ‘advertising of medicinal products’ – Article 87(3) – Advertising of prescription-only medicinal products – Advertising of a pharmacy’s entire range of medicinal products – Vouchers corresponding to a certain sum of money or a percentage reduction for the subsequent purchase of other products – Price reductions and payments with immediate effect – Free movement of goods – Article 34 TFEU – Freedom to provide services – Electronic commerce – Directive 2000/31/EC – Article 3(2) and (4)(a) – Restriction – Justification – Consumer protection.#Case C-51

February 28, 2025 0 Comments

CELEX:62023CJ0454: Judgment of the Court (Fifth Chamber) of 27 February 2025.#Κ.Α.Μ. v Republic of Cyprus.#Reference for a preliminary ruling – Area of freedom, security and justice – Asylum policy – International protection – Directive 2011/95/EU – Refugee status – Article 14(4)(a) and (5) – Revocation or refusal to grant refugee status in the event of danger to the security of the host Member State – Conduct and acts prior to the entry of the applicant into the territory of the host Member State – Admissibility – Validity – Article 18 of the Charter of Fundamental Rights of the European Union – Article 78(1) TFEU – Convention relating to the Status of Refugees (‘Geneva Convention’).#Case C-454/23.

February 28, 2025 0 Comments

CELEX:62023CJ0562: Judgment of the Court (Sixth Chamber) of 27 February 2025.#T - 2 družba za ustvarjanje, razvoj in trženje elektronskih komunikacij in opreme d.o.o. v Agencija za komunikacijska omrežja in storitve Republike Slovenije.#Reference for a preliminary ruling – Authorisation of electronic communications networks and services – Harmonised radio spectrum – Individual rights of use for a limited period – Extension of those rights – Directive 2002/20/EC – Article 5(2) – Directive 2002/20, as amended by Directive 2009/140/EC – Article 5(2) – European Electronic Communications Code – Directive (EU) 2018/1972 – Article 49(1) and (2) – Temporal applicability.#Case C-562/23.

February 28, 2025 0 Comments

CELEX:62023CJ0674: Judgment of the Court (Third Chamber) of 27 February 2025.#AEON NEPREMIČNINE, d.o.o. and Others v Državni zbor Republike Slovenije.#Reference for a preliminary ruling – Freedom of establishment – Services in the internal market – Directive 2006/123/EC – Article 15(2) and (3) – Fixed maximum tariffs – Provider of property intermediation services – National legislation laying down a maximum limit on the commission charged for intermediation services relating to the sale or rental of immovable property by a natural person – Proportionality – Articles 16 and 38 of the Charter of Fundamental Rights of the European Union – Freedom to conduct a business – Consumer protection.#Case C-674/23.

February 28, 2025 0 Comments

CELEX:62023CJ0537: Judgment of the Court (First Chamber) of 27 February 2025.#Società Italiana Lastre SpA (SIL) v Agora SARL.#Reference for a preliminary ruling – Judicial cooperation in civil and commercial matters – Regulation (EU) No 1215/2012 – Article 25(1) – Agreement conferring jurisdiction – Assessment of the validity of the agreement – Imprecise and asymmetric nature – Applicable law – Concept of ‘null and void as to its substantive validity’.#Case C-537/23.

February 28, 2025 0 Comments

CELEX:62024CJ0128:           Arrêt de la Cour (neuvième chambre) du 27 février 2025.#Commission européenne contre République hellénique.#Manquement d’État – Environnement – Directive 2014/89/UE – Planification de l’espace maritime – Article 8, paragraphe 1 – Obligation d’élaborer des plans issus de la planification de l’espace maritime – Article 14, paragraphe 1 – Obligation de communiquer des copies des plans issus de la planification de l’espace maritime à la Commission européenne et aux autres États membres concernés.#Affaire C-128/24.

This document does not exist in English.
February 28, 2025 0 Comments

CELEX:62023CJ0517: Judgment of the Court (Fifth Chamber) of 27 February 2025.#Apothekerkammer Nordrhein v DocMorris NV.#Reference for a preliminary ruling – Medicinal products for human use – Directive 2001/83/EC – Article 86(1) – Concept of ‘advertising of medicinal products’ – Article 87(3) – Advertising of prescription-only medicinal products – Advertising of a pharmacy’s entire range of medicinal products – Vouchers corresponding to a certain sum of money or a percentage reduction for the subsequent purchase of other products – Price reductions and payments with immediate effect – Free movement of goods – Article 34 TFEU – Freedom to provide services – Electronic commerce – Directive 2000/31/EC – Article 3(2) and (4)(a) – Restriction – Justification – Consumer protection.#Case C-517/23

February 28, 2025 0 Comments

CELEX:62024CJ0085: Judgment of the Court (First Chamber) of 27 February 2025.#Verein für Konsumenteninformation v BAWAG P.S.K. Bank für Arbeit und Wirtschaft und Österreichische Postsparkasse AG.#Reference for a preliminary ruling – Consumer protection – Credit agreements for consumers relating to residential immovable property – Directive 2014/17/EU – Article 13(1)(g) – General information on home loan products – Obligation to provide a ‘representative example’ – Directive 2005/29/EC – Article 7 – Banking institution offering different variants of loans – Information sheet including only examples of variable rate credit agreements.#Case C-85/24.

February 28, 2025 0 Comments

CELEX:62024CJ0032: Judgment of the Court (Eighth Chamber) of 27 February 2025.#OA v European Parliament.#Appeal – Civil service – Staff Regulations of Officials – EU pension scheme – Article 77, third subparagraph – Scope of application – Accredited parliamentary assistant who has spent his entire professional career in the European Parliament – Interpretation consistent with the principles of equal treatment and non-discrimination – Principle of the protection of legitimate expectations.#Case C-32/24 P.

February 28, 2025 0 Comments

CELEX:32024L2831R(01): Corrigendum to Directive (EU) 2024/2831 of the European Parliament and of the Council of 23 October 2024 on improving working conditions in platform work (OJ L, 2024/2831, 11.11.2024)

February 28, 2025 0 Comments

CELEX:32023R1115R(02):           Berichtigung der Verordnung (EU) 2023/1115 des Europäischen Parlaments und des Rates vom 31. Mai 2023 über die Bereitstellung bestimmter Rohstoffe und Erzeugnisse, die mit Entwaldung und Waldschädigung in Verbindung stehen, auf dem Unionsmarkt und ihre Ausfuhr aus der Union sowie zur Aufhebung der Verordnung (EU) Nr. 995/2010 (ABl. L 150 vom 9.6.2023)

The corrigendum does not concern the English version.
February 28, 2025 0 Comments

CELEX:32013R1023R(04)

The corrigendum does not concern the English version.
February 28, 2025 0 Comments

CELEX:32025L0425: Council Directive (EU) 2025/425 of 18 February 2025 amending Directive 2006/112/EC as regards the electronic value added tax exemption certificate

February 28, 2025 0 Comments

CELEX:32024R2809R(01): Corrigendum to Regulation (EU) 2024/2809 of the European Parliament and of the Council of 23 October 2024 amending Regulations (EU) 2017/1129, (EU) No 596/2014 and (EU) No 600/2014 to make public capital markets in the Union more attractive for companies and to facilitate access to capital for small and medium-sized enterprises (OJ L, 2024/2809, 14.11.2024)

February 28, 2025 0 Comments

CELEX:32019R1896R(05)

The corrigendum does not concern the English version.
February 28, 2025 0 Comments
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