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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:62023CJ0207_SUM: Judgment of the Court (Sixth Chamber) of 25 April 2024.#Finanzamt X v Y KG.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Article 16 – Application of goods forming part of a taxable person’s business assets and their transfer free of charge to another taxable person – Drying of wood and heating of asparagus fields stemming from a cogeneration plant connected to a biogas production facility – Article 74 – Taxable amount – Cost price – Limitation to costs subject to input VAT only.#Case C-207/23.

February 20, 2025 0 Comments

CELEX:62023CJ0036_SUM: Judgment of the Court (Seventh Chamber) of 25 April 2024.#L v Familienkasse Sachsen der Bundesagentur für Arbeit.#Request for a preliminary ruling from the Finanzgericht Bremen.#Reference for a preliminary ruling – Social security – Regulation (EC) No 883/2004 – Family benefits – Article 68 – Rules of priority in the case of overlapping of benefits – Obligation on the institution of the Member State having secondary competence to forward an application for family benefits to the institution of the Member State having primary competence – No application for family benefits in the child’s Member State of residence – Partial recovery of family benefits paid in the Member State of activity as an employed person of one of the parents.#Case C-36/23.

February 20, 2025 0 Comments

CELEX:62022CJ0684_SUM: Judgment of the Court (Fourth Chamber) of 25 April 2024.#S.Ö. and Others v Stadt Duisburg and Others.#Requests for a preliminary ruling from the Verwaltungsgericht Düsseldorf.#Reference for a preliminary ruling – Citizenship of the Union – Article 20 TFEU – Nationality of a Member State and of a third country – Acquisition of the nationality of a third country – Loss of the nationality of a Member State and of citizenship of the Union by operation of law – Possibility of applying to retain the nationality of the Member State prior to acquisition of the nationality of a third country – Individual examination of the consequences of the loss of the nationality of the Member State in the light of EU law – Scope.#Joined Cases C-684/22 to C-686/22.

February 20, 2025 0 Comments

CELEX:62023CJ0020_SUM: Judgment of the Court (Second Chamber) of 8 May 2024.#SF v MV and Others.#Request for a preliminary ruling from the Tribunal da Relação do Porto.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Directive (EU) 2019/1023 – Procedures concerning restructuring, insolvency and discharge of debt – Article 20 – Access to discharge – Article 23 – Derogations – Article 23(4) – Exclusion of specific categories of debt from discharge of debt – National legislation excluding tax and social security debts from the discharge of debt – Duly justified nature of such an exclusion.#Case C-20/23.

February 20, 2025 0 Comments

CELEX:62024TO0322:           Ordonnance du Tribunal (cinquième chambre) du 12 décembre 2024.#EH contre Commission européenne.#Fonction publique – Recrutement – Avis de concours – Concours général EPSO/AD/382/20 – Administrateurs (AD 5/AD 7) dans le domaine des relations extérieures – Décision de ne pas inscrire le nom du requérant sur la liste de réserve – Obligation de motivation – Secret des travaux du jury – Évaluation des compétences générales – Concours similaires – Recours manifestement dépourvu de tout fondement en droit».#Affaire T-322/24.

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February 20, 2025 0 Comments

CELEX:62022CJ0673_SUM: Judgment of the Court (Seventh Chamber) of 16 May 2024.#CCC v Tesorería General de la Seguridad Social (TGSS) and Instituto Nacional de la Seguridad Social (INSS).#Request for a preliminary ruling from the Juzgado de lo Social No 1 de Sevilla.#Reference for a preliminary ruling – Social policy – Directive (EU) 2019/1158 – Balance between working life and private life of parents – Single-parent family – Equal treatment with two-parent families – Extension of maternity leave – Article 5 – Parental leave – Inadmissibility of the request for a preliminary ruling.#Case C-673/22.

February 20, 2025 0 Comments

CELEX:62022CJ0664_SUM: Judgment of the Court (Second Chamber) of 30 May 2024.#Google Ireland Ltd and Eg Vacation Rentals Ireland Ltd v Autorità per le Garanzie nelle Comunicazioni.#Requests for a preliminary ruling from the Tribunale Amministrativo Regionale per il Lazio.#Reference for a preliminary ruling – Freedom to provide services – Providers of information society services – Obligation to be entered in the register of communications operators – Obligation to provide information on structure and organisation – Obligation to make a financial contribution – Directive 2000/31/EC – Coordinated field – Principle of control in the home Member State – Exemptions – Concept of measures ‘taken against a given information society service’ – Regulation (EU) 2019/1150 – Objective.#Joined Cases C-6

February 20, 2025 0 Comments

CELEX:62022CJ0662_SUM: Judgment of the Court (Second Chamber) of 30 May 2024.#Airbnb Ireland UC and Amazon Services Europe Sàrl v Autorità per le Garanzie nelle Comunicazioni.#Requests for a preliminary ruling from the Tribunale Amministrativo Regionale per il Lazio.#Reference for a preliminary ruling – Freedom to provide services – Providers of information society services – Obligation to be entered in the register of communications operators – Obligation to provide information on structure and organisation – Obligation to make a financial contribution – Directive 2000/31/EC – Coordinated field – Principle of control in the home Member State – Exemptions – Concept of measures ‘taken against a given information society service’ – Regulation (EU) 2019/1150 – Objective.#Joined Cases C-662/22

February 20, 2025 0 Comments

CELEX:62022CJ0746_SUM: Judgment of the Court (Second Chamber) of 16 May 2024.#Slovenské Energetické Strojárne 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) – Detailed rules for the refund of VAT to taxable persons not established in the Member State of refund – Directive 2008/9/EC – Article 20 – Request for additional information made by the Member State of refund – Information to be provided within a one-month period – Discontinuation of the procedure on account of failure by the taxable person to provide additional information within that time limit – Article 23 – Refusal to take account of information provided for the first time in t

February 20, 2025 0 Comments

CELEX:62023CJ0130_SUM: Judgment of the Court (Seventh Chamber) of 30 May 2024.#Vialto Consulting Kft. v European Commission.#Appeal – Instrument for Pre-Accession Assistance – Subsidies – Investigations by the European Anti-Fraud Office (OLAF) – Administrative penalties – Exclusion from public procurement procedures and from procedures for the award of grants financed from the general budget of the European Union – Publication of the exclusion on the website of the European Commission – Proportionality of the penalties – Failure to indicate the absence of a final judgment or a final administrative decision.#Case C-130/23 P.

February 20, 2025 0 Comments

CELEX:62022CJ0743_SUM: Judgment of the Court (Fifth Chamber) of 30 May 2024.#DISA Suministros y Trading SLU (DISA) v Agencia Estatal de la Administración Tributaria.#Request for a preliminary ruling from the Tribunal Supremo (Supreme Court, Spain),.#Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Article 5 – Excise duty on mineral oils – Regional rate of excise duties on mineral oils on top of the national rate – Differentiated rates of excise duties in the territory of a Member State according to the region in which the product is consumed.#Case C-743/22.

February 20, 2025 0 Comments

CELEX:62023CJ0176_SUM: Judgment of the Court (Eighth Chamber) of 30 May 2024.#UG v SC Raiffeisen Bank SA.#Request for a preliminary ruling from the Tribunalul Specializat Mureş.#Reference for a preliminary ruling – Directive 93/13/EEC – Unfair terms in consumer contracts – Article 1(2) – Scope – Exclusion of contractual terms reflecting mandatory statutory or regulatory provisions – Supplementary agreement to a credit agreement notified by the seller or supplier to the consumer for the purpose of complying with national legislation – Article 3(2) – Contractual term which has not been individually negotiated – Failure of the consumer to sign the supplementary agreement – Presumption of tacit acceptance of that supplementary agreement – National case-law precluding the courts from reviewing

February 20, 2025 0 Comments

CELEX:62022CJ0665_SUM: Judgment of the Court (Second Chamber) of 30 May 2024.#Amazon Services Europe Sàrl v Autorità per le Garanzie nelle Comunicazioni.#Request for a preliminary ruling from the Tribunale Amministrativo Regionale per il Lazio.#Reference for a preliminary ruling – Freedom to provide services – Providers of information society services – Obligation to provide information on the economic situation of a provider of online intermediation services – Directive 2000/31/EC – Coordinated field – Principle of control in the home Member State – Exemptions – Concept of measures ‘taken against a given information society service’ – Regulation (EU) 2019/1150 – Objective.#Case C-665/22.

February 20, 2025 0 Comments

CELEX:62023CJ0222_SUM: Judgment of the Court (Fourth Chamber) of 16 May 2024.#‘Toplofikatsia Sofia’ EAD.#Request for a preliminary ruling from the Sofiyski rayonen sad.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Jurisdiction and the enforcement of judgments in civil and commercial matters – Order for payment procedure – Concept of ‘domicile’ – National of a Member State having his or her permanent address in that Member State and his or her current address in another Member State – No possibility of changing or renouncing that permanent address.#Case C-222/23.

February 20, 2025 0 Comments

CELEX:62020CJ0623_SUM: Judgment of the Court (First Chamber) of 16 February 2023.#European Commission v Italian Republic.#Appeal – Rules on languages – Notice of open competition for the recruitment of administrators in the field of audit – Knowledge of languages – Restriction of the choice of the second competition language to English, French and German – Language of communication with the European Personnel Selection Office (EPSO) – Regulation No 1 – Staff Regulations – Article 1d(1) – Difference in treatment based on language – Justification – Interests of the service – Requirement to recruit administrators who are ‘immediately operational’ – Judicial review – Standard of proof required.#Case C-623/20 P.

February 20, 2025 0 Comments

CELEX:62020CJ0635_SUM: Judgment of the Court (First Chamber) of 16 February 2023.#European Commission v Italian Republic and Kingdom of Spain.#Appeal – Rules on languages – Notice of open competitions for the recruitment of administrators’ functions as investigators and team leaders – Knowledge of languages – Restriction of the choice of the second competition language to English, French and German – Language of communication with the European Personnel Selection Office (EPSO) – Regulation No 1 – Staff Regulations – Article 1d(1) – Difference in treatment based on language – Justification – Interests of the service – Requirement to recruit administrators who are ‘immediately operational’ – Judicial review – Standard of proof required.#Case C-635/20 P.

February 20, 2025 0 Comments

CELEX:62023CJ0166_SUM: Judgment of the Court (Ninth Chamber) of 6 June 2024.#Naturvårdsverket v Nouryon Functional Chemicals AB.#Request for a preliminary ruling from the Svea hovrätt, Mark- och miljööverdomstolen.#Reference for a preliminary ruling – Environment – Directive 2003/87/EC – Annex I, point 5 – Atmospheric pollution – Scheme for greenhouse gas emission allowance trading – Exclusion of units for the incineration of hazardous or municipal waste – Relevance of the purpose of incineration.#Case C-166/23.

February 20, 2025 0 Comments

CELEX:62020CJ0707_SUM: Judgment of the Court (Third Chamber) of 16 February 2023.#Gallaher Limited v The Commissioners for Her Majesty's Revenue & Customs.#Request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber).#Reference for a preliminary ruling – Direct taxation – Corporate income tax – Articles 49, 63 and 64 TFEU – Freedom of establishment – Free movement of capital – Disposal of assets within a group of companies – Company resident for tax purposes in one Member State having a parent company resident for tax purposes in another Member State and a sister company resident for tax purposes in a third country – Disposal of intellectual property rights of the company resident for tax purposes in a Member State to its sister company resident for tax purposes in a

February 20, 2025 0 Comments

CELEX:62021CJ0208_SUM: Judgment of the Court (Ninth Chamber) of 2 February 2023.#K.D. v Towarzystwo Ubezpieczeń Ż S.A.#Request for a preliminary ruling from the Sąd Rejonowy dla Warszawy-Woli w Warszawie.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Article 5 – Obligation to draft contractual clauses in plain intelligible language – Directive 2005/29/EC – Unfair business-to-consumer commercial practices – Article 3 – Scope – Article 7 – Misleading omission – Article 13 – Penalties – ‘Unit-linked’ life assurance contracts linked to investment funds – Information on the nature and structure of the assurance product and the risks associated with that product – Misleading standard contracts – Entity that is responsible –

February 20, 2025 0 Comments

CELEX:62021CJ0280_SUM: Judgment of the Court (Third Chamber) of 12 January 2023.#P.I. v Migracijos departamentas prie Lietuvos Respublikos vidaus reikalų ministerijos.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling – Area of freedom, security and justice – Common asylum policy – Eligibility for refugee status – Directive 2011/95/EU – Article 10(1)(e) and (2) – Reasons for persecution – Concepts of ‘political opinion’ and ‘attributed political opinion’ – Attempts by an applicant for asylum to defend himself, in his country of origin, by legal means against non-State actors acting illegally and in a position to exploit the mechanism by which that State imposes penalties for criminal offences.#Case C-280/21.

February 20, 2025 0 Comments
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