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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:62018CJ0260_SUM: Judgment of the Court (Third Chamber) of 3 October 2019.#Kamil Dziubak and Justyna Dziubak v Raiffeisen Bank International AG, prowadzący działalność w Polsce w formie oddziału pod nazwą Raiffeisen Bank International AG Oddział w Polsce, anciennement Raiffeisen Bank Polska SA.#Request for a preliminary ruling from the Sąd Okręgowy w Warszawie.#Reference for a preliminary ruling — Directive 93/13/EEC — Consumer contracts — Unfair terms — Mortgage loan indexed to a foreign currency — Term relating to arrangement of the exchange rate between the currencies — Effects of a declaration that a term is unfair — Whether it is possible for the court to remedy unfair terms by having recourse to general terms of civil law — Assessment of the consumer’s interests — Continued exis

May 20, 2025 0 Comments

CELEX:62018CJ0773_SUM: Judgment of the Court (Seventh Chamber) of 27 February 2020.#TK and Others v Land Sachsen-Anhalt.#Requests for a preliminary ruling from the Verwaltungsgericht Halle.#References for a preliminary ruling – Social policy – Equal treatment in employment and occupation – Directive 2000/78/EC – Articles 2 and 6 – Prohibition of all discrimination on grounds of age – Remuneration of civil servants – Discriminatory system of remuneration – Retrospective payment calculated on the basis of a prior discriminatory classification – New form of discrimination – Article 9 – Compensation as a result of discriminatory legislation – Time limit for making an application for compensation – Principles of equivalence and effectiveness.#Joined Cases C-773/18 to C-775/18.

May 20, 2025 0 Comments

CELEX:62018CJ0251_SUM: Judgment of the Court (Fourth Chamber) of 19 September 2019.#Trace Sport v Inspecteur van de Belastingdienst/Douane, kantoor Eindhoven.#Request for a preliminary ruling from the Rechtbank Noord-Holland.#Reference for a preliminary ruling – Commercial policy – Anti-dumping duties – Imports of bicycles consigned from Indonesia, Malaysia, Sri Lanka and Tunisia – Extension to those countries of the definitive anti-dumping duty imposed on imports of bicycles originating in China – Implementing Regulation (EU) No 501/2013 – Validity – Admissibility – No action for annulment brought by the applicant in the main proceedings – Associated importer – Standing to bring an action for annulment – Regulation (EC) No 1225/2009 – Article 13 – Circumvention – Article 18 – Non-cooperat

May 20, 2025 0 Comments

CELEX:62017CJ0692_SUM: Judgment of the Court (Second Chamber) of 17 October 2019.#Paulo Nascimento Consulting - Mediação Imobiliária Lda v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Exemptions — Article 135(1)(b) and (d) — Transactions relating to the granting, negotiation and management of credit — Transactions concerning debts, with the exception of the recovery of debt — Assignment for consideration, to a third party, of a position held in enforcement proceedings for recovery of a debt recognised by a judgment.#Case C-692/17.

May 20, 2025 0 Comments

CELEX:62018CJ0467_SUM: Judgment of the Court (Third Chamber) of 19 September 2019.#Criminal proceedings against EP.#Request for a preliminary ruling from the Rayonen sad Lukovit.#Reference for a preliminary ruling — Judicial cooperation in criminal matters — Articles 6, 47 and Article 51(1) of the Charter of Fundamental Rights of the European Union — Directive 2012/13/EU — Article 8(2) — Directive 2013/48/EU — Article 12 — Directive (EU) 2016/343 — Article 3 — National legislation authorising, on therapeutic and safety grounds, the committal to a psychiatric hospital of persons who, in a state of insanity, have committed acts representing a danger to society — Right to information about rights — Right of access to a lawyer — Right to an effective remedy — Presumption of innocence — Vulnera

May 20, 2025 0 Comments

CELEX:62018CJ0329_SUM: Judgment of the Court (Third Chamber) of 3 October 2019.#Valsts ieņēmumu dienests v SIA „Altic”.#Request for a preliminary ruling from the Augstākā tiesa.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Procurement of food products — Deduction of input tax — Refusal of deduction — Possibly fictitious supplier — VAT fraud — Requirements relating to knowledge on the part of the purchaser — Regulation (EC) No 178/2002 — Obligations of traceability of foodstuffs and identification of the supplier — Regulations (CE) No 852/2004 and (EC) No 882/2004 — Registration obligations of operators in the food sector — Effect on the right to deduct VAT.#Case C-329/18.

May 20, 2025 0 Comments

CELEX:62017CJ0324_SUM: Judgment of the Court (First Chamber) of 24 October 2019.#Criminal proceedings against Ivan Gavanozov.#Request for a preliminary ruling from the Spetsializiran nakazatelen sad.#Reference for a preliminary ruling — Judicial cooperation in criminal matters — Directive 2014/41/EU — European Investigation Order (EIO) in criminal matters — Article 5(1) — Form set out in Annex A — Section J — Absence of legal remedies in the issuing Member State.#Case C-324/17.

May 20, 2025 0 Comments

CELEX:62018CJ0042_SUM: Judgment of the Court (Third Chamber) of 3 October 2019.#Finanzamt Trier v Cardpoint GmbH, legal successor to Moneybox Deutschland GmbH.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Sixth Council Directive 77/388/EEC — Exemptions — Article 13B(d)(3) — Transactions concerning payments — Services supplied by a company to a bank relating to the operation of cash points.#Case C-42/18.

May 20, 2025 0 Comments

CELEX:62018CJ0493_SUM: Judgment of the Court (Ninth Chamber) of 4 December 2019.#UB v VA and Others.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling — Judicial cooperation in civil matters — Insolvency proceedings — Regulation (EC) No 1346/2000 — Article 3(1) — Actions which derive directly from insolvency proceedings and which are closely connected with such proceedings — Sale of immovable property and creation of a mortgage — Action brought by the trustee in bankruptcy seeking a declaration that the transactions concerned are ineffective — Article 25(1) — Exclusive jurisdiction of the courts of the Member State in which the insolvency proceedings were opened.#Case C-493/18.

May 20, 2025 0 Comments

CELEX:62018CJ0208_SUM: Judgment of the Court (First Chamber) of 3 October 2019.#Jana Petruchová v FIBO Group Holdings Limited.#Request for a preliminary ruling from the Nejvyšší soud České republiky.#Reference for a preliminary ruling — Judicial cooperation in civil matters — Regulation (EU) No 1215/2012 — Article 17(1) — Jurisdiction over consumer contracts — Notion of ‘consumer’ — Natural person carrying out transactions on the international exchange market through the intermediary of a brokerage company — Regulation (EC) No 593/2008 (Rome I) — Directive 2004/39/EC — Notion of ‘retail client’.#Case C-208/18.

May 20, 2025 0 Comments

CELEX:62018CJ0355_SUM: Judgment of the Court (Third Chamber) of 19 December 2019.#Barbara Rust-Hackner and Others v Nürnberger Versicherung Aktiengesellschaft Österreich and Others.#Requests for a preliminary ruling from the Landesgericht Salzburg and Bezirksgericht für Handelssachen Wien.#References for a preliminary ruling — Freedom to provide services — Direct life assurance — Directives 90/619/EEC, 92/96/EEC, 2002/83/EC and 2009/138/EC — Right of cancellation — Incorrect information concerning the detailed rules for exercising the right of cancellation — Formal requirements for the declaration of cancellation — Effects on the obligations of the assurance undertaking — Time limit — Lapse of the right of cancellation — Possibility to cancel a contract after it has been terminated — Repay

May 20, 2025 0 Comments

CELEX:62018CJ0018_SUM: Judgment of the Court (Third Chamber) of 3 October 2019.#Eva Glawischnig-Piesczek v Facebook Ireland Limited.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling — Information society — Free movement of services — Directive 2000/31/EC — Liability of intermediary service providers — Article 14(1) and (3) — Hosting services provider — Possibility of requiring the service provider to terminate or prevent an infringement — Article 18(1) — Personal, material and territorial limits on the scope of an injunction — Article 15(1) — No general obligation to monitor.#Case C-18/18.

May 20, 2025 0 Comments

CELEX:62018CJ0376_SUM: Judgment of the Court (Fifth Chamber) of 12 December 2019.#Slovenské elektrárne a.s. v Úrad pre vybrané hospodárske subjekty, formerly Daňový úrad pre vybrané daňové subjekty.#Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky.#Reference for a preliminary ruling — Admissibility — Common rules for the internal market in electricity — Directive 2009/72/EC — Scope — Article 3 — Objectives — Principle of non-discrimination — Special levy on the revenue of entities that are holders of an authorisation to carry on activity in regulated sectors — Electricity sector.#Case C-376/18.

May 20, 2025 0 Comments

CELEX:62018CJ0592_SUM: Judgment of the Court (Ninth Chamber) of 19 December 2019.#Darie BV v Staatssecretaris van Infrastructuur en Milieu.#Request for a preliminary ruling from the College van Beroep voor het Bedrijfsleven.#Reference for a preliminary ruling — Regulation (EU) No 528/2012 — Article 3(1)(a) and (c) — Concept of ‘biocidal product’ — Concept of ‘active substance’ — Bacterial product containing the bacterial species Bacillus ferment — Mode of action other than mere physical or mechanical action — Indirect action — Period within which effect takes place.#Case C-592/18.

May 20, 2025 0 Comments

CELEX:62018CJ0267_SUM: Judgment of the Court (Fourth Chamber) of 3 October 2019.#Delta Antrepriză de Construcţii şi Montaj 93 SA v Compania Naţională de Administrare a Infrastructurii Rutiere SA.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling — Public Procurement — Public procurement procedure — Directive 2014/24/EU — Article 57(4) — Optional grounds for exclusion — Exclusion of an economic operator from participating in a public procurement procedure — Early termination of a prior contract on account of partial subcontracting — Concept of ‘significant or persistent deficiencies’ — Scope.#Case C-267/18.

May 20, 2025 0 Comments

CELEX:62018CJ0010_SUM: Judgment of the Court (Fourth Chamber) of 4 March 2020.#Mowi ASA v European Commission.#Appeal — Competition — Control of concentrations between undertakings — Regulation (EC) No 139/2004 — Article 4(1) — Prior notification obligation for concentrations — Article 7(1) — Standstill obligation — Article 7(2) — Exemption — Concept of a ‘single concentration’ — Article 14(2) — Decision imposing fines for the implementation of a concentration before it has been notified and authorised — Principle ne bis in idem — Set‑off principle — Concurrent offences.#Case C-10/18 P.

May 20, 2025 0 Comments

CELEX:62018CJ0360_SUM: Judgment of the Court (Third Chamber) of 19 December 2019.#Cargill Deutschland GmbH v Hauptzollamt Krefeld.#Request for a preliminary ruling from the Finanzgericht Düsseldorf.#Reference for a preliminary ruling — Regulation (EU) No 1360/2013 — Agriculture — Common organisation of the markets — Sugar sector — Production levy — Effectiveness — Right to reimbursement of sums unduly paid — Applicability of national rules on limitation periods — Principle of effectiveness.#Case C-360/18.

May 20, 2025 0 Comments

CELEX:62018CJ0445_SUM: Judgment of the Court (First Chamber) of 14 November 2019.#Vaselife International BV and Chrysal International BV v College voor de toelating van gewasbeschermingsmiddelen en biociden.#Request for a preliminary ruling from the College van Beroep voor het Bedrijfsleven.#Reference for a preliminary ruling — Regulation (EC) No 1107/2009 — Placing of plant protection products on the market — Parallel trade — Modification of the period of validity of the parallel trade permit — Identity of the plant protection product and the reference product — Conditions.#Case C-445/18.

May 20, 2025 0 Comments

CELEX:62018CJ0600_SUM: Judgment of the Court (Eighth Chamber) of 26 September 2019.#UTEP 2006. SRL v Vas Megyei Kormányhivatal Hatósági Főosztály, Hatósági, Építésügyi és Oktatási Osztály.#Request for a preliminary ruling from the Szombathelyi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling — Road transport — Articles 91 and 92 TFEU — Regulation (EU) No 165/2014 — Article 32(3), Article 33(1) and Article 41(1) — Infringement of the rules on the use of tachographs — Duty of Member States to make provision for effective, dissuasive and non-discriminatory penalties — Resident and non-resident small and medium-sized enterprises — Differential treatment.#Case C-600/18.

May 20, 2025 0 Comments

CELEX:62018CJ0004_SUM: Judgment of the Court (Fifth Chamber) of 16 October 2019.#Michael Winterhoff v Finanzamt Ulm and Jochen Eisenbeisvv Bundeszentralamt für Steuern.#Requests for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(a) — Exemptions for certain activities in the public interest — Public postal services — Directive 97/67/EC — Universal postal service provider — Private operator providing the service of formally serving court or administrative authority documents.#Joined Cases C-4/18 and C-5/18.

May 20, 2025 0 Comments
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