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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:62017CJ0447_SUM: Judgment of the Court (First Chamber) of 5 September 2019.##Appeals – Actions for damages – Second paragraph of Article 340 TFEU – Excessive length of the proceedings in a case before the General Court of the European Union – Compensation for the damage allegedly sustained by the applicant – Concept of a ‘single undertaking’ not applied – Material damage – Bank guarantee costs – Causal link – Loss of profit – Non-pecuniary damage – Liability of the European Union for damage caused by infringements of EU law arising from a decision of the General Court – No incurring of liability.#Joined Cases C-447/17 P and C-479/17 P.

May 22, 2025 0 Comments

CELEX:62017CJ0578_SUM: Judgment of the Court (Fourth Chamber) of 27 March 2019.#Proceedings brought by Oy Hartwall Ab.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling — Approximation of laws — Trade marks — Directive 2008/95/EC — Articles 2 and 3(1)(b) — Refusal to register or invalidity — Assessment of distinctive character by reference to the actual situation — Classification of a trade mark — Effect — Colour mark or figurative mark — Graphic representation of a mark submitted as a figurative mark — Conditions for registration — Insufficiently clear and precise graphic representation.#Case C-578/17.

May 22, 2025 0 Comments

CELEX:62018CJ0101_SUM: Judgment of the Court (Tenth Chamber) of 28 March 2019.#Idi Srl v Arcadis - Agenzia Regionale Campana Difesa Suolo.#Reference for a preliminary ruling – Coordination of procedures for the award of public works contracts, public supply contracts and public service contracts – Directive 2004/18/EC – Article 45(2), first subparagraph, point (b) – Personal situation of the candidate or tenderer – Possibility for the Member States to exclude from participation in a public contract any operator subject to a procedure for an arrangement with creditors – National legislation providing for the exclusion of persons subject to an ‘ongoing’ procedure for a declaration of admission to an arrangement with creditors, except where the insolvency plan provides for the continuation of

May 22, 2025 0 Comments

CELEX:62018CJ0266_SUM: Judgment of the Court (First Chamber) of 3 April 2019.#Aqua Med sp. z o.o.v Irena Skóra.#Request for a preliminary ruling from the Sąd Okręgowy w Poznaniu.#Reference for a preliminary ruling — Consumer protection — Directive 93/13/EEC — Unfair terms in consumer contracts — Article 1(2) — Scope of the directive — Contractual term conferring territorial jurisdiction on the court determined pursuant to the general rules — Article 6(1) — Review of unfairness of the court’s own motion — Article 7(1) — Obligations and powers of the national court.#Case C-266/18.

May 22, 2025 0 Comments

CELEX:62019CO0614_SUM: Order of the Court (Chamber determining whether appeals may proceed) of 24 October 2019.#Dr. Ing. h.c. F. Porsche AG v European Union Intellectual Property Office.#Appeal — Community design — Determination as to whether appeals should be allowed to proceed — Article 170b of the Rules of Procedure of the Court — Request failing to demonstrate a significant issue with respect to the unity, consistency or development of EU law — Appeal not allowed to proceed.#Case C-614/19 P.

May 22, 2025 0 Comments

CELEX:62019CO0465_SUM: Order of the Court (Sixth Chamber) of 17 December 2019.#B & L Elektrogeräte GmbH v GC.#Request for a preliminary ruling from the Amtsgericht Straubing.#Reference for a preliminary ruling — Consumer protection — Directive 2011/83/EU — Article 2(8)(c) and (9) — Off-premises contract — Concept of ‘business premises’ — Contract entered into at a stand at a trade fair immediately after the consumer, who was in a common area of the fair, had been solicited by the trader.#Case C-465/19.

May 22, 2025 0 Comments

CELEX:62018CJ0047_SUM: Judgment of the Court (First Chamber) of 18 September 2019.#Skarb Pánstwa Rzeczpospolitej Polskiej – Generalny Dyrektor Dróg Krajowych i Autostrad v Stephan Riel, en qualité d’administrateur judiciaire de Alpine Bau GmbH.#Request for a preliminary ruling from the Oberlandesgericht Wien.#Reference for a preliminary ruling — Regulation (EU) No 1215/2012 — Jurisdiction in civil and commercial matters — Scope — Article 1(2)(b) — Bankruptcy, proceedings relating to the winding-up of insolvent companies or other legal persons, judicial arrangements, compositions and analogous proceedings — Not included — Action for a declaration that a claim exists for the purposes of its registration in insolvency proceedings — Application of Regulation (EC) No 1346/2000 — Article 41 — Co

May 22, 2025 0 Comments

CELEX:62017CJ0498_SUM: Judgment of the Court (Fifth Chamber) of 21 March 2019.#European Commission v Italian Republic.#Failure of a Member State to fulfil obligations — Directive 1999/31/EC — Article 14(b) and (c) — Landfill of waste — Existing landfill sites — Infringement.#Case C-498/17.

May 22, 2025 0 Comments

CELEX:62017CJ0563_SUM: Judgment of the Court (Second Chamber) of 27 February 2019.#Associação Peço a Palavra and Others v Conselho de Ministros.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling — Freedom of establishment — Regulation (EC) No 1008/2008 — Air carrier company — Reprivatisation process — Sale of shares representing up to 61% of the share capital — Conditions — Requirement to keep the headquarters and effective management in a Member State — Public service obligations — Requirement to maintain and develop the existing national hub.#Case C-563/17.

May 22, 2025 0 Comments

CELEX:62024TO0408: Order of the President of the General Court of 5 November 2024.#Intrawork OÜ and Others v European Union Agency for the Operational Management of Large-Scale IT Systems in the Area of Freedom, Security and Justice.#Interim relief – Public supply contracts – Tendering procedure – Publication of a call for tenders – Application for suspension of operation of a measure – Failure to comply with procedural requirements – Inadmissibility.#Case T-408/24 R.

May 22, 2025 0 Comments

CELEX:62017CJ0670_SUM: Judgment of the Court (First Chamber) of 27 February 2019.#Hellenic Republic v European Commission.#Appeal — European Agricultural Guidance and Guarantee Fund (EAGGF) — Guidance Section — Reduction of financial assistance — Regulation (EC) No 1260/1999 — Operational programme — Financial corrections — Article 39 — Legal basis — Transitional provisions.#Case C-670/17 P.

May 22, 2025 0 Comments

CELEX:62018CJ0278_SUM: Judgment of the Court (Eighth Chamber) of 28 February 2019.#Manuel Jorge Sequeira Mesquita v Fazenda Pública.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling — Value added tax (VAT) — Sixth Directive 77/388/EEC — Exemption — Article 13B(b) — Leasing or letting of immovable property — Meaning — Contract for the transfer of the use of land comprising vineyards for agricultural purposes.#Case C-278/18.

May 22, 2025 0 Comments

CELEX:62018CJ0245_SUM: Judgment of the Court (Tenth Chamber) of 21 March 2019.#Tecnoservice Int. Srl, in liquidation v Poste Italiane SpA.#Request for a preliminary ruling from the Tribunale ordinario di Udine.#Reference for a preliminary ruling — Payment services in the internal market — Directive 2007/64/EC — Article 74(2) — Payment order by credit transfer — Incorrect unique identifier provided by the payer — Execution of the payment transaction on the basis of the unique identifier — Liability of the payee’s payment service provider.#Case C-245/18.

May 22, 2025 0 Comments

CELEX:62018CJ0288_SUM: Judgment of the Court (Tenth Chamber) of 11 April 2019.#X BV v Staatssecretaris van Financiën.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Common Customs Tariff – Classification of goods – Combined Nomenclature – Subheadings 8528 51 00 and 8528 59 40 – LCD flat panel monitors capable of displaying signals from automatic data-processing systems – Agreement on trade in information technology products.#Case C-288/18.

May 22, 2025 0 Comments

CELEX:62017CJ0562_SUM: Judgment of the Court (Ninth Chamber) of 14 February 2019.#Nestrade SA v Agencia Estatal de la Administración Tributaria (AEAT) and Tribunal Económico-Administrativo Central (TEAC).#Request for a preliminary ruling from the Audiencia Nacional.#Reference for a preliminary ruling — Thirteenth Council Directive 86/560/EEC — Arrangements for the refund of value added tax (VAT) — Principles of equivalence and effectiveness — Company not established in the European Union — Preliminary and final decision refusing the refund of VAT — Incorrect VAT identification number.#Case C-562/17.

May 22, 2025 0 Comments

CELEX:62018CJ0095_SUM: Judgment of the Court (Fourth Chamber) of 19 September 2019.#Sociale Verzekeringsbank v F. van den Berg and Others.#Requests for a preliminary ruling from the Hoge Raad der Nederlanden.#References for a preliminary ruling — Social security for migrant workers — Regulation (EEC) No 1408/71 — Article 13 — Applicable law — Resident of a Member State falling within the scope of Regulation (EEC) No 1408/71 — Allowances under the old-age pension or child benefit schemes — Member State of residence and Member State of employment — Refusal.#Joined Cases C-95/18 and C-96/18.

May 22, 2025 0 Comments

CELEX:62024TJ0003: Judgment of the General Court (Seventh Chamber) of 13 November 2024.#Delvaux design coordination et finance (DDCF) v European Union Intellectual Property Office.#EU trade mark – Application for EU word mark SUSTAINABLE BY DESIGN – Absolute ground for refusal – No distinctive character – Article 7(1)(b) of Regulation (EU) 2017/1001.#Case T-3/24.

May 22, 2025 0 Comments

CELEX:62017CJ0587_SUM: Judgment of the Court (Fourth Chamber) of 30 January 2019.#Kingdom of Belgium v European Commission.#Appeal — European Agricultural Guarantee Fund (EAGF) — Regulation (EC) No 1290/2005 — Regulation (EU) No 1306/2013 — Expenses excluded from financing by the European Union — Unduly paid export refunds — Recovery — Not all judicial remedies were exhausted — No appeal on a point of law following the negative opinion of a lawyer authorised to act before the Cour de cassation (Belgium) — Article 267 TFEU — No reference for a preliminary ruling to the Court of Justice — Negligence on the part of a Member State.#Case C-587/17 P.

May 22, 2025 0 Comments

CELEX:62018CJ0377_SUM: Judgment of the Court (Second Chamber) of 5 September 2019.#Criminal proceedings against AH and Others.#Request for a preliminary ruling from the Spetsializiran nakazatelen sad.#Reference for a preliminary ruling — Judicial cooperation in criminal matters — Directive (EU) 2016/343 — Article 4(1) — Presumption of innocence — Public references to guilt — Agreement concluded between the prosecutor and the perpetrator of an offence — National case-law providing for the identification of accused persons who have not concluded such an agreement — Charter of Fundamental Rights — Article 48.#Case C-377/18.

May 22, 2025 0 Comments

CELEX:62018CJ0443_SUM: Judgment of the Court (Fifth Chamber) of 5 September 2019.#European Commission v Italian Republic.#Failure of a Member State to fulfil obligations – Protection of plant health – Directive 2000/29/EC – Protection against the introduction into and the spread within the European Union of organisms harmful to plants or plant products – Article 16(1) and (3) – Implementing Decision (EU) 2015/789 – Measures to prevent the introduction into and the spread within the European Union of Xylella fastidiosa (Wells et al.) – Article 7(2)(c) – Containment measures – Obligation to remove immediately infected plants in a 20 km strip in the infected zone – Article 7(7) – Obligation to monitor – Annual surveys – Article 6(2), (7) and (9) – Eradication measures – Persistent and general

May 22, 2025 0 Comments
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