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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:32022R2554R(06)

The corrigendum does not concern the English version.
February 20, 2025 0 Comments

CELEX:32024R1517R(01):           Berichtigung der Durchführungsverordnung (EU) 2024/1517 des Rates vom 27. Mai 2024 zur Durchführung der Verordnung (EU) Nr. 36/2012 über restriktive Maßnahmen angesichts der Lage in Syrien (ABl. L, 2024/1517, 28.5.2024)

The corrigendum does not concern the English version.
February 20, 2025 0 Comments

CELEX:32023R2411R(01):           Rectificatif au règlement (UE) 2023/2411 du Parlement européen et du Conseil du 18 octobre 2023 relatif à la protection des indications géographiques pour les produits artisanaux et industriels et modifiant les règlements (UE) 2017/1001 et (UE) 2019/1753 (JO L, 2023/2411, 27.10.2023)

The corrigendum does not concern the English version.
February 20, 2025 0 Comments

CELEX:32024D0995R(01)

The corrigendum does not concern the English version.
February 20, 2025 0 Comments

CELEX:32003R0694R(02)

The corrigendum does not concern the English version.
February 20, 2025 0 Comments

CELEX:62022CO0784:           Ordonnance de la Cour (septième chambre) du 12 février 2025.#,,Solvay Sodi“ AD contre Zamestnik-predsedatel na Darzhavna agentsia „Darzhaven rezerv i voennovremenni zapasi“.#Renvoi préjudiciel – Article 53, paragraphe 2, et article 94 du règlement de procédure de la Cour – Nécessité d’une interprétation du droit de l’Union pour que la juridiction de renvoi puisse rendre son jugement – Absence – Exigence d’indication des raisons justifiant la nécessité d’une réponse par la Cour – Absence de précisions suffisantes – Irrecevabilité manifeste.#Affaire C-784/22.

This document does not exist in English.
February 19, 2025 0 Comments

CELEX:62021CJ0162_SUM: Judgment of the Court (First Chamber) of 19 January 2023.#Pesticide Action Network Europe ASBL and Others v État belge.#Request for a preliminary ruling from the Conseil d'État (Belgium).#Reference for a preliminary ruling – Environment – Regulation (EC) No 1107/2009 – Placing of plant protection products on the market – Article 53(1) – Emergency situations in plant protection – Derogation – Scope – Seeds treated with plant protection products – Neonicotinoids – Active substances posing high risks to bees – Prohibition of the placing on the market and outside use of seeds treated with plant protection products containing those active substances – Implementing Regulation (EU) 2018/784 and Implementing Regulation (EU) 2018/785 – Non-applicability of the derogation – Pr

February 19, 2025 0 Comments

CELEX:62021CJ0147_SUM: Judgment of the Court (Third Chamber) of 19 January 2023.#Comité interprofessionnel des huiles essentielles françaises (CIHEF) and Others v Ministre de la Transition écologique and Premier ministre.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Approximation of laws – Biocidal products – Regulation (EU) No 528/2012 – Article 72 – Free movement of goods – Article 34 TFEU – Possibility for Member States to adopt restrictive measures on commercial and advertising practices – Selling arrangements falling outside the scope of Article 34 TFEU – Whether justified – Article 36 TFEU – Objective of protecting human and animal health and the environment – Proportionality.#Case C-147/21.

February 19, 2025 0 Comments

CELEX:62021CJ0154_SUM: Judgment of the Court (First Chamber) of 12 January 2023.#RW v Österreichische Post AG.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 15(1)(c) – Data subject’s right of access to his or her data – Information about the recipients or categories of recipient to whom the personal data have been or will be disclosed – Restrictions.#Case C-154/21.

February 19, 2025 0 Comments

CELEX:62023CO0639(01)_SUM: Order of the Vice-President of the Court of 27 March 2024.#European Commission v Amazon Services Europe Sàrl.#Appeal – Interim relief – Approximation of laws – Regulation (EU) 2022/2065 – Single market for digital services – Additional online advertising transparency – Decision to designate a very large online platform – Action for annulment.#Case C-639/23 P(R).

February 19, 2025 0 Comments

CELEX:62022CJ0517_SUM: Judgment of the Court (Third Chamber) of 11 January 2024.#Eurobolt BV and Others v European Commission.#Appeal – Dumping – Extension of the anti-dumping duty imposed on imports of certain iron or steel fasteners originating in China to imports consigned from Malaysia – Compliance with the judgment of 3 July 2019, Eurobolt (C‑644/17, EU:C:2019:555) – Re-imposition of a definitive anti-dumping duty – Implementing Regulation (EU) 2020/611 – Validity.#Case C-517/22 P.

February 19, 2025 0 Comments

CELEX:62022CJ0440_SUM: Judgment of the Court (Ninth Chamber) of 11 January 2024.#Wizz Air Hungary Légiközlekedési Zrt. (Wizz Air Hungary Zrt.) v European Commission.#Appeal – State aid – Air transport – Romania – Rescue aid to TAROM – Guidelines on State aid for rescuing and restructuring non-financial undertakings in difficulty – Decision of the European Commission not to raise objections on the ground that the measures constitute aid compatible with the internal market.#Case C-440/22 P.

February 19, 2025 0 Comments

CELEX:62023CO0037_SUM: Order of the Court (Eighth Chamber) of 18 March 2024.#Agenzia delle Entrate v PR.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 2, 206 and 273 – Principle of fiscal neutrality – Reduction of the VAT payable by taxable persons affected by the earthquake of 6 April 2009 in the Abruzzo region.#Case C-37/23.

February 19, 2025 0 Comments

CELEX:62022CJ0371_SUM: Judgment of the Court (Fifth Chamber) of 11 January 2024.#G sp. z o.o. v W S.A.#Request for a preliminary ruling from the Sąd Okręgowy w Warszawie.#Reference for a preliminary ruling – Internal market in electricity – Directive 2009/72/EC – Article 3(5) and (7) – Consumer protection – Right to switch supplier – Non-household customer – Fixed-term, fixed-price electricity supply contract concluded with a small undertaking – Contractual penalty for early termination – National legislation limiting the amount of that penalty to the ‘costs and damages resulting from the contract’.#Case C-371/22.

February 19, 2025 0 Comments

CELEX:62022CO0429_SUM: Order of the Court (Seventh Chamber) of 14 March 2024.#VK v N1 Interactive Ltd.#Request for a preliminary ruling from the Oberlandesgericht Wien.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Judicial cooperation in civil matters – Law applicable to contractual obligations – Regulation (EC) No 593/2008 – Article 6 – Consumer claiming payment of a sum of money allegedly won in an online casino – No choice of applicable law – Application of a law deemed to be more favourable rather than the law of the country of habitual residence of the consumer.#Case C-429/22.

February 19, 2025 0 Comments

CELEX:62023CO0220_SUM: Order of the Court (Seventh Chamber) of 11 January 2024.#R. sp. z o.o. v Prezes Urzędu Regulacji Energetyki.#Request for a preliminary ruling from the Sąd Apelacyjny w Warszawie.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – State aid – Support for renewable energy – Obligation to supply electricity from renewable energy sources – Aid compatible with the internal market – Prior notification of the aid – Article 108(3) TFEU – Possibility of imposing a pecuniary penalty for a breach of the supply obligation that occurred before that notification.#Case C-220/23.

February 19, 2025 0 Comments

CELEX:62023CO0532_SUM: Order of the Court (Seventh Chamber) of 10 April 2024.#Lear Corporation Hungary Autóipari Gyártó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article183 – Right to deduct input VAT – Rules governing exercise of that right – Late refund – Delay caused by the application of a national provision – Effect of a preliminary ruling given by the Court after those facts occurred – Late payment interest – Limitation – Principles of equivalence, effectiv

February 19, 2025 0 Comments

CELEX:62022CJ0252_SUM: Judgment of the Court (Fourth Chamber) of 11 January 2024.#Societatea Civilă Profesională de Avocaţi AB & CD v Consiliul Judeţean Suceava and Others.#Request for a preliminary ruling from the Curtea de Apel Târgu-Mureş.#Reference for a preliminary ruling – Environment – Aarhus Convention – Article 9(3) to (5) – Access to justice – Law firm partnership – Action seeking to challenge administrative measures – Admissibility – Conditions laid down by national law – No impairment of a right or undermining of a legitimate interest – Not prohibitively expensive judicial proceedings – Allocation of costs – Criteria.#Case C-252/22.

February 19, 2025 0 Comments

CELEX:62022CJ0722_SUM: Judgment of the Court (Eighth Chamber) of 25 January 2024.#Proceedings brought by Sofiyski gradski sad.#Request for a preliminary ruling from the Sofiyski gradski sad.#Reference for a preliminary ruling – Area of freedom, justice and security – Judicial cooperation in criminal matters – Framework Decision 2005/212/JHA – Confiscation of crime-related proceeds, instrumentalities and property – Third indent of Article 1 – Concept of ‘instrumentality’ – Article 2(1) – Obligation for Member States to take measures to enable the confiscation of instrumentalities from criminal offences – Vehicle used to transport excise goods without a tax marking in breach of the law.#Case C-722/22.

February 19, 2025 0 Comments

CELEX:62022CJ0674_SUM: Judgment of the Court (Fourth Chamber) of 22 February 2024.#Gemeente Dinkelland v Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle.#Request for a preliminary ruling from the Rechtbank Gelderland.#Reference for a preliminary ruling – Taxes levied in breach of EU law – Obligation to refund value added tax (VAT) and to pay interest on that amount – Refund resulting from errors made in the taxable person’s accounts – Refund resulting from the retroactive amendment of the detailed rules for calculating the deductible VAT relating to the taxable person’s general costs.#Case C-674/22.

February 19, 2025 0 Comments
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