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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: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

CELEX:62018CJ0270_SUM: Judgment of the Court (Fifth Chamber) of 16 October 2019.#UPM France v Premier ministre and Ministre de l'Action et des Comptes publics.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling — Directive 2003/96/EC — Taxation of energy products and electricity — Third subparagraph of Article 21(5) — Exemption of small producers of electricity, subject to the taxation of electricity produced — Lack, during an authorised transitional period, of an internal tax on end consumption of electricity — Article 14(1)(a) — Obligation to exempt energy products and electricity used to produce electricity.#Case C-270/18.

May 20, 2025 0 Comments

CELEX:62018CJ0332_SUM: Judgment of the Court (Eighth Chamber) of 11 December 2019.#Mytilinaios Anonymos Etairia – Omilos Epicheiriseon v European Commission.#Appeal — State aid — Production of aluminium — Preferential electricity supply tariff granted by a contract — Decision declaring the aid compatible with the internal market — Termination of the contract — Judicial suspension, as an interim measure, of the effects of termination — Decision declaring the aid unlawful.#Case C-332/18 P.

May 20, 2025 0 Comments

CELEX:62018CJ0240_SUM: Judgment of the Court (Fifth Chamber) of 27 February 2020.#Constantin Film Produktion GmbH v European Union Intellectual Property Office.#Appeal — EU trade mark — Regulation (EC) No 207/2009 — Article 7(1)(f) — Absolute ground for refusal — Mark contrary to accepted principles of morality — Word sign ‘Fack Ju Göhte’ — Rejection of the application for registration.#Case C-240/18 P.

May 20, 2025 0 Comments

CELEX:62018CJ0423_SUM: Judgment of the Court (Eighth Chamber) of 17 October 2019.#Südzucker AG v Hauptzollamt Karlsruhe.#Request for a preliminary ruling from the Finanzgericht Baden-Württemberg.#Reference for a preliminary ruling – Agriculture – Common organisation of the markets – Regulation (EC) No 967/2006 – Article 3(2) – Sugar – Surplus amount – Time limit for notifying the total levy to be paid – Time limit for a retrospective correction – Principles of proportionality, legal certainty and the protection of legitimate expectations.#Case C-423/18.

May 20, 2025 0 Comments

CELEX:62018CJ0405_SUM: Judgment of the Court (Fourth Chamber) of 27 February 2020.#AURES Holdings a.s. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Article 49 TFEU — Freedom of establishment — Tax legislation — Corporation tax — Transfer of a company’s place of effective management to a Member State other than its registered seat — Transfer of tax residency to that other Member State — National legislation not allowing a tax loss incurred in the Member State of incorporation before the transfer of its seat to be claimed.#Case C-405/18.

May 20, 2025 0 Comments

CELEX:62018CJ0255_SUM: Judgment of the Court (First Chamber) of 14 November 2019.#State Street Bank International GmbH v Banca d'Italia.#Request for a preliminary ruling from the Tribunale Amministrativo Regionale per il Lazio.#Reference for a preliminary ruling — Directive 2014/59/EU — Recovery and resolution of credit institutions — National financing arrangement — Resolution authority — National fund — Articles 103 and 104 — Obligation to contribute — Ex ante contributions and extraordinary ex post contributions — Calculation — Late transposition of the directive — Delegated Regulation (EU) 2015/63 — Articles 12 and 14 — Concept of ‘change of status’ — Impact on the obligation to contribute.#Case C-255/18.

May 20, 2025 0 Comments

CELEX:62018CJ0068_SUM: Judgment of the Court (Fifth Chamber) of 7 November 2019.#SC Petrotel-Lukoil SA v Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili and Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling — Taxation of energy products and electricity — Directive 2003/96/EC — Article 21(3) — No chargeable event giving rise to taxation — Consumption of energy products on a site that produces such products — Article 2(3) — Obligation to obtain a classification for energy products in order to determine the level of excise duty — Tax rate applicable to those products — Principle of proportional

May 20, 2025 0 Comments

CELEX:62018CJ0586_SUM: Judgment of the Court (Ninth Chamber) of 4 March 2020.#Buonotourist Srl v European Commission.#Appeal — Competition — State aid — Undertaking operating bus route networks in the Regione Campania (Campania Region, Italy) — Compensation for public service obligations paid by the Italian authorities following a judgment of the Consiglio di Stato (Council of State, Italy) — European Commission decision declaring the aid measure unlawful and incompatible with the internal market.#Case C-586/18 P.

May 20, 2025 0 Comments

CELEX:62018CJ0280_SUM: Judgment of the Court (First Chamber) of 7 November 2019.#Alain Flausch and Others v Ypourgos Perivallontos kai Energeias and Others.#Request for a preliminary ruling from the Symvoulio tis Epikrateias.#Reference for a preliminary ruling — Environment — Assessment of the effects of certain projects on the environment — Public participation in decision-making and access to justice — Date from which the time for bringing proceedings starts to run.#Case C-280/18.

May 20, 2025 0 Comments

CELEX:62018CJ0380_SUM: Judgment of the Court (First Chamber) of 12 December 2019.#Staatssecretaris van Justitie en Veiligheid v E.P.#Request for a preliminary ruling from the Raad van State.#Reference for a preliminary ruling — Border controls, asylum and immigration — Regulation (EU) 2016/399 — Union Code on the rules governing the movement of persons across borders (Schengen Borders Code) — Article 6 — Entry conditions for third-country nationals — Concept of ‘threat to public policy’ — Return decision issued to an illegally staying third-country national.#Case C-380/18.

May 20, 2025 0 Comments

CELEX:62018CJ0555_SUM: Judgment of the Court (Sixth Chamber) of 7 November 2019.#K.H.K. v B.A.C. and E.E.K.#Request for a preliminary ruling from the Sofiyski rayonen sad.#Reference for a preliminary ruling — Judicial cooperation in civil matters — Regulation (EU) No 655/2014 — European Account Preservation Order — Article 5(a) — Obtention procedure –Article 4(8) to (10) — Definition of ‘judgment’, ‘court settlement’ and ‘authentic instrument’ — National order for payment against which an objection may be lodged — Article 18(1) — Time limits — Article 45 — Exceptional circumstances — Definition.#Case C-555/18.

May 20, 2025 0 Comments

CELEX:62018CJ0389_SUM: Judgment of the Court (Seventh Chamber) of 19 December 2019.#Brussels Securities SA v État belge.#Request for a preliminary ruling from the Tribunal de première instance francophone de Bruxelles.#Reference for a preliminary ruling — Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Directive 90/435/EEC — Prevention of double taxation — First indent of Article 4(1) — Prohibition on taxing profits received — Inclusion of the dividend distributed by the subsidiary in the parent company’s tax base — Deduction of the dividend distributed from the parent company’s tax base and the indefinite carrying forward of the surplus to the following tax years — The order in which tax deductions on profits are to be app

May 20, 2025 0 Comments

CELEX:62018CJ0213_SUM: Judgment of the Court (First Chamber) of 7 November 2019.#Adriano Guaitoli and Others v easyJet Airline Co. Ltd.#Request for a preliminary ruling from the Tribunale ordinario di Roma.#Reference for a preliminary ruling — Judicial cooperation in civil matters — Jurisdiction, recognition and enforcement of judgments in civil and commercial matters — Regulation (EU) No 1215/2012 — Article 7(1)(a) — Competent court in matters relating to a contract — Common rules on compensation and assistance to passengers in the event of denied boarding and of cancellation or long delay of flights — Regulation (EC) No 261/2004 — Articles 5, 7, 9 and 12 — Montreal Convention — Jurisdiction — Articles 19 and 33 — Application for compensation and compensation for damage resulting from the

May 20, 2025 0 Comments

CELEX:62018CJ0523_SUM: Judgment of the Court (Fifth Chamber) of 19 December 2019.#Engie Cartagena S.L. v Ministerio para la Transición Ecológica.#Request for a preliminary ruling from the Audiencia Nacional.#Reference for a preliminary ruling — Internal market in electricity — Common rules — Directive 2003/54/EC — Article 3(2) — Directive 2009/72/EC — Article 3(2) — Public service obligations — Meaning — National rules — Financing of energy efficiency plans — Designation of electricity generating undertakings — Mandatory contribution.#Case C-523/18.

May 20, 2025 0 Comments

CELEX:62018CJ0211_SUM: Judgment of the Court (Sixth Chamber) of 5 March 2020.#Idealmed III – Serviços de Saúde SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(b) — Exemptions — Hospital and medical care — Hospital establishments — Services provided under social conditions comparable to those applicable to bodies governed by public law — Articles 377 and 391 — Derogations — Right to opt for a taxation regime — Maintenance of the taxation — Variation in the conditions for the exercise of the activity.#Case C-211/18.

May 20, 2025 0 Comments
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