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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: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

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
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