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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:62022CJ0054_SUM: Judgment of the Court (Ninth Chamber) of 22 February 2024.#Romania v European Commission.#Appeal – Law governing the institutions – European Citizens’ Initiative – Regulation (EU) No 211/2011 – Registration of a proposed citizens’ initiative – Article 4(2)(b) – Proposed citizens’ initiative not falling manifestly outside the framework of the European Commission’s powers to submit a proposal for a legal act of the European Union for the purpose of implementing the Treaties – Burden of proof – Power of the Commission to proceed with partial registration.#Case C-54/22 P.

February 19, 2025 0 Comments

CELEX:62021CJ0255_SUM: Judgment of the Court (Third Chamber) of 30 January 2024.#Reti Televisive Italiane SpA (RTI) v Autorità per le Garanzie nelle Comunicazioni.#Reference for a preliminary ruling – Directive 2010/13/EU – Audiovisual media services – Article 23(1) and (2) – Limits on the hourly broadcasting time for television advertising – Exceptions – Concept of ‘announcements made by the broadcaster in connection with its own programmes’ – Announcements made by such an organisation in order to promote broadcasts of a radio station belonging to the same broadcasting group as that broadcaster.#Case C-255/21.

February 19, 2025 0 Comments

CELEX:62023CJ0013_SUM: Judgment of the Court (Seventh Chamber) of 29 February 2024.#cdVet Naturprodukte GmbH v Niedersächsisches Landesamt für Verbraucherschutz und Lebensmittelsicherheit (LA-VES).#Request for a preliminary ruling from the Verwaltungsgericht Osnabrück.#Reference for a preliminary ruling – Food safety – Feed additives – Regulation (EC) No 1831/2003 – Authorisation procedure – Ban on placing on the market without authorisation – Status of existing products – Validity in the light of the Charter of Fundamental Rights of the European Union – Freedom to conduct a business – Right to property – Principle of proportionality – Implementing Regulation (EU) 2021/758 – Withdrawal from the market of grapefruit extract – Feedingstuffs containing grapefruit seed and grapefruit peel extr

February 19, 2025 0 Comments

CELEX:62021CJ0687_SUM: Judgment of the Court (Third Chamber) of 25 January 2024.#BL v MediaMarktSaturn Hagen-Iserlohn GmbH.#Request for a preliminary ruling from the Amtsgericht Hagen.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Interpretation of Articles 5, 24, 32 and 82 – Assessment of the validity of Article 82 – Inadmissibility of the request for an assessment of validity – Right to compensation for damage caused by data processing which infringes that regulation – Transmission of data to an unauthorised third party on account of an error made by the employees of the controller – Assessment of the appropriateness of the protective measures implemented by the controller – Compensatory func

February 19, 2025 0 Comments

CELEX:62023CJ0085_SUM: Judgment of the Court (Seventh Chamber) of 22 February 2024.#Landkreis Jerichower Land v A.#Request for a preliminary ruling from the Oberverwaltungsgericht des Landes Sachsen-Anhalt.#Reference for a preliminary ruling – Public health – Health rules applicable to animal by-products and derived products not intended for human consumption – Regulation (EC) No 1069/2009 – Approval – Article 24(1)(i) – Concept of ‘storage of animal by-products’ – Interruption of a transport operation for up to eight hours.#Case C-85/23.

February 19, 2025 0 Comments

CELEX:62023CJ0081_SUM: Judgment of the Court (Ninth Chamber) of 22 February 2024.#MA v FCA Italy SpA and FPT Industrial SpA.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Point 2 of Article 7 – Special jurisdiction in tort, delict or quasi-delict – Place where the damage occurred – Use on a vehicle of a defeat device that reduces the effectiveness of emission control systems – Contract for the sale of that vehicle concluded in a Member State other than the State in which the purchaser is domiciled and in which the manufacturer has its seat – Delivery of that vehicle and normal use of it in the Member State in which the purchaser is domiciled.#Case C-81/23.

February 19, 2025 0 Comments

CELEX:62022CJ0046_SUM: Judgment of the Court (First Chamber) of 18 January 2024.#Liam Jenkinson v Council of the European Union and Others.#Appeal – Arbitration clause – Staff of international missions of the European Union – Consecutive fixed-term contracts – Claim that all the contractual relationships should be re-categorised as a ‘contract of indefinite duration’ – Claim for compensation for unfair dismissal – Actions for damages – Principle of non-discrimination – Principle of ne ultra petita – Obligation to state reasons – Distortion of national law – Costs.#Case C-46/22 P.

February 19, 2025 0 Comments

CELEX:62022CJ0631_SUM: Judgment of the Court (First Chamber) of 18 January 2024.#J.M.A.R v Ca Na Negreta SA.#Request for a preliminary ruling from the Tribunal Superior de Justicia de las Islas Baleares.#Reference for a preliminary ruling – Directive 2000/78/EC – Equal treatment in employment and occupation – Prohibition of discrimination on grounds of disability – Accident at work – Total permanent incapacity – Termination of the employment contract – Article 5 – Reasonable accommodation.#Case C-631/22.

February 19, 2025 0 Comments

CELEX:62022CJ0733_SUM: Judgment of the Court (Seventh Chamber) of 8 February 2024.#Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite v ‘Valentina Heights’ EOOD.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Annex III, point 12 – Reduced rate of VAT applicable to accommodation provided in hotels and similar establishments – Application of that rate only to accommodation facilities with a categorisation certificate – Principle of fiscal neutrality.#Case C-733/22

February 19, 2025 0 Comments

CELEX:62023CJ0011_SUM: Judgment of the Court (Third Chamber) of 29 February 2024.#Eventmedia Soluciones SL v Air Europa Líneas Aéreas SAU.#Request for a preliminary ruling from the Juzgado de lo Mercantil de Palma de Mallorca.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Article 5(1) and (3) – Article 7(1) – Compensation to air passengers in the event of cancellation of flights – Nature and basis of the right to compensation – Transfer to a company of the passengers’ claim against the air carrier – Contractual clause that prohibits such a transfer – Article 15 – Exclusion of waiver.#Case C-11/23.

February 19, 2025 0 Comments

CELEX:62022CJ0457_SUM: Judgment of the Court (Ninth Chamber) of 14 March 2024.#European Commission v Republic of Slovenia.#Failure of a Member State to fulfil obligations – Article 258 TFEU – Directive (EU) 2018/1972 – European Electronic Communications Code – Failure to transpose and to notify transposition measures – Article 260(3) TFEU – Application for the imposition of a lump sum and a periodic penalty payment – Criteria for determining the amount of the penalty – Discontinuance in part.#Case C-457/22.

February 19, 2025 0 Comments

CELEX:62022CJ0584_SUM: Judgment of the Court (Second Chamber) of 29 February 2024.#QM v Kiwi Tours GmbH.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Package travel and linked services – Directive (EU) 2015/2302 – Article 12(2) – Right of a traveller to terminate a package travel contract without paying a termination fee – Unavoidable and extraordinary circumstances – Spread of COVID-19 – Consequences significantly affecting the performance of the package or the carriage of passengers to the destination – Foreseeability of the occurrence of those consequences at the date of the declaration of termination – Events occurring after the termination date but before the start of the package.#Case C-584/22.

February 19, 2025 0 Comments

CELEX:62022CJ0479_SUM: Judgment of the Court (Sixth Chamber) of 7 March 2024.#OC v European Commission.#Appeal – Actions for damages – Non-contractual liability of the European Union – Alleged unlawful conduct of the European Anti-Fraud Office (OLAF) – Press release from OLAF – Protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies – Regulation (EU) 2018/1725 – Article 3, point 1 – Concepts of ‘personal data’ and of ‘identifiable natural person’ – Investigations conducted by OLAF – Regulation (EU, Euratom) No 883/2013 – Presumption of innocence – Right to good administration.#Case C-479/22 P.

February 19, 2025 0 Comments

CELEX:62022CJ0452_SUM: Judgment of the Court (Ninth Chamber) of 14 March 2024.#European Commission v Republic of Poland.#Failure of a Member State to fulfil obligations – Article 258 TFEU – Directive (EU) 2018/1972 – European Electronic Communications Code – Failure to transpose and to notify transposition measures – Article 260(3) TFEU – Application for the imposition of a lump sum and a periodic penalty payment – Criteria for determining the amount of the penalty.#Case C-452/22.

February 19, 2025 0 Comments

CELEX:62023CJ0046_SUM: Judgment of the Court (Fifth Chamber) of 14 March 2024.#Budapest Főváros IV. Kerület Újpest Önkormányzat Polgármesteri Hivatala v Nemzeti Adatvédelmi és Információszabadság Hatóság.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 58(2)(d) and (g) – Powers of the supervisory authority of a Member State – Article 17(1) – Right to erasure (‘right to be forgotten’) – Erasure of unlawfully processed personal data – Power of the national supervisory authority to order the controller or processor to erase those data without a prior request from the data subject.#Case C-46/23.

February 19, 2025 0 Comments

CELEX:62022CJ0449_SUM: Judgment of the Court (Ninth Chamber) of 14 March 2024.#European Commission v Portuguese Republic.#Failure of a Member State to fulfil obligations – Article 258 TFEU – Directive (EU) 2018/1972 – European Electronic Communications Code – Failure to transpose and notify the transposition measures – Article 260(3) TFEU – Application for the imposition of a lump sum and a periodic penalty payment – Criteria for determining the amount of the penalty – Discontinuance in part.#Case C-449/22.

February 19, 2025 0 Comments

CELEX:62022CJ0687_SUM: Judgment of the Court (Second Chamber) of 11 April 2024.#Julieta and Rogelio v Agencia Estatal de la Administración Tributaria.#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 20(1) – Full discharge of debt – Article 23 – Derogations – Article 23(4) – Exclusion of certain categories of debt from the discharge of debt – Exclusion of claims governed by public law – Justification under national law – Legal effects of directives – Obligation to interpret national law in conformity with EU law.#Case C-687/22.

February 19, 2025 0 Comments

CELEX:62022CJ0314_SUM: Judgment of the Court (Tenth Chamber) of 29 February 2024.#'Consortium Remi Group' AD v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Derogation provided for in Article 90(2) – Taxable amount – Reduction of the taxable amount – Total or partial non-payment of the price – Limitation period regarding applications for a subsequent reduction in the taxable amount of VAT – Date from which the limitation period begins to run – Taxable person’s entitlement to interest.#Case C-314/22.

February 19, 2025 0 Comments

CELEX:62022CJ0770_SUM: Judgment of the Court (Tenth Chamber) of 11 April 2024.#OSTP Italy Srl v Agenzia delle Dogane e dei Monopoli, Ufficio delle Dogane di Genova 1 and Others.#Request for a preliminary ruling from the Corte di giustizia tributaria di primo grado di Genova.#Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Judgments at first instance annulling customs measures relating to traditional own resources of the European Union – Immediately implementable nature of those judgments – No suspension of implementation of judgments.#Case C-770/22.

February 19, 2025 0 Comments

CELEX:62022CJ0010_SUM: Judgment of the Court (Fifth Chamber) of 21 March 2024.#Liberi editori e autori (LEA) v Jamendo SA.#Request for a preliminary ruling from the Tribunale ordinario di Roma.#Reference for a preliminary ruling – Directive 2014/26/EU – Collective management of copyright and related rights – Collective management organisations – Independent management entities – Access to the activity of managing copyright and related rights – Directive 2000/31/EC – Material scope – Article 3(3) – Directive 2006/123/EC – Material scope – Article 17(11) – Article 56 TFEU.#Case C-10/22.

February 19, 2025 0 Comments
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