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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:62018CJ0832_SUM: Judgment of the Court (Eighth Chamber) of 12 March 2020.#A and Others v Finnair Oyj.#Request for a preliminary ruling from the Helsingin hovioikeus.#Reference for a preliminary ruling — Air transport — Regulation (EC) No 261/2004 — Articles 5 and 7 — Right to compensation in the event of delay or cancellation of a flight — Entitlement to compensation more than once in the event of a delay or cancellation not only of the original reservation, but also of the subsequent reservation made in the context of a re-routing — Scope — Exemption from the obligation to pay compensation — Concept of ‘extraordinary circumstances’ — ‘On condition’ part — Technical shortcomings inherent in aircraft maintenance.#Case C-832/18.

May 17, 2025 0 Comments

CELEX:62018CJ0698_SUM: Judgment of the Court (Fourth Chamber) of 9 July 2020.#SC Raiffeisen Bank SA and BRD Groupe Societé Générale SA v JB and KC.#Requests for a preliminary ruling from the Tribunalul Specializat Mureş.#Reference for a preliminary ruling — Directive 93/13/EEC — Personal loan agreement — Contract performed in full — Finding that contractual terms are unfair — Action for reimbursement of sums unduly paid on the basis of an unfair clause — Judicial arrangements — Ordinary legal action not subject to any limitation period — Ordinary legal action of a personal and pecuniary nature subject to a limitation period– Point from which the limitation period starts to run — Objective point in time at which the consumer knows of the existence of the unfair term.#Joined Cases C-698/18 a

May 17, 2025 0 Comments

CELEX:62019CJ0115_SUM: Judgment of the Court (Tenth Chamber) of 11 June 2020.#China Construction Bank Corp. v European Union Intellectual Property Office.#Appeal — EU trade mark — Regulation (EC) No 207/2009 — Opposition — Article 8(1)(b) — Likelihood of confusion — Assessment of the similarity of the signs at issue — Assessment of the distinctive character of the earlier mark.#Case C-115/19 P.

May 17, 2025 0 Comments

CELEX:62019CJ0367_SUM: Judgment of the Court (Fourth Chamber) of 10 September 2020.#Tax-Fin-Lex d.o.o. v Ministrstvo za notranje zadeve.#Request for a preliminary ruling from the Državna revizijska komisija za revizijo postopkov oddaje javnih naročil.#Reference for a preliminary ruling – Public service contracts – Directive 2014/24/EU – Article 2(1)(5) – Concept of ‘public contract’ – Concept of ‘contract for pecuniary interest’ – Tenderer’s bid at a price of EUR 0.00 – Rejection of the tender – Article 69 – Abnormally low tender.#Case C-367/19.

May 17, 2025 0 Comments

CELEX:62019CJ0477_SUM: Judgment of the Court (Seventh Chamber) of 2 July 2020.#IE v Magistrat der Stadt Wien.#Request for a preliminary ruling from the Verwaltungsgericht Wien.#Reference for a preliminary ruling — Conservation of natural habitats and of wild fauna and flora — Directive 92/43/EEC — Article 12(1) — System of strict protection for animal species — Annex IV — Cricetus cricetus (European hamster) — Resting places and breeding sites — Deterioration or destruction — Areas which have been abandoned.#Case C-477/19.

May 17, 2025 0 Comments

CELEX:62019CJ0018_SUM: Judgment of the Court (First Chamber) of 2 July 2020.#WM v Stadt Frankfurt am Main.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling — Area of freedom, security and justice — Directive 2008/115/EC — Common standards and procedures in Member States for returning illegally staying third-country nationals — Conditions of detention — Article 16(1) — Detention in prison accommodation for the purpose of removal — Third-country national who poses a serious threat to public policy or public security.#Case C-18/19.

May 17, 2025 0 Comments

CELEX:62020TO0445(01):           Ordonnance du Tribunal (huitième chambre élargie) du 14 mai 2025.#Crédit agricole SA e.a. contre Conseil de résolution unique.#Union économique et monétaire – Union bancaire – Mécanisme de résolution unique des établissements de crédit et de certaines entreprises d’investissement (MRU) – Fonds de résolution unique (FRU) – Décision du CRU sur le calcul des contributions ex ante pour 2020 – Article 70, paragraphe 2, du règlement (UE) no 806/2014 – Recours manifestement fondé – Limitation des effets de l’ordonnance dans le temps.#Affaire T-445/20.

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May 17, 2025 0 Comments

CELEX:62020TO0412(01):           Ordonnance du Tribunal (huitième chambre élargie) du 14 mai 2025.#Landesbank Hessen-Thüringen Girozentrale contre Conseil de résolution unique.#Union économique et monétaire – Union bancaire – Mécanisme de résolution unique des établissements de crédit et de certaines entreprises d’investissement (MRU) – Fonds de résolution unique (FRU) – Décision du CRU sur le calcul des contributions ex ante pour 2020 – Article 70, paragraphe 2, du règlement (UE) no 806/2014 – Recours manifestement fondé – Limitation des effets de l’ordonnance dans le temps.#Affaire T-412/20.

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May 17, 2025 0 Comments

CELEX:62020TO0394:           Ordonnance du Tribunal (huitième chambre élargie) du 14 mai 2025.#Hypo Vorarlberg Bank AG contre Conseil de résolution unique.#Union économique et monétaire – Union bancaire – Mécanisme de résolution unique des établissements de crédit et de certaines entreprises d’investissement (MRU) – Fonds de résolution unique (FRU) – Décision du CRU sur le calcul des contributions ex ante pour 2020 – Article 70, paragraphe 2, du règlement (UE) no 806/2014 – Recours manifestement fondé – Limitation des effets de l’ordonnance dans le temps.#Affaire T-394/20.

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May 17, 2025 0 Comments

CELEX:62018CJ0771_SUM: Judgment of the Court (Ninth Chamber) of 16 July 2020.#European Commission v Hungary.#Failure of a Member State to fulfil obligations – Internal markets in electricity and natural gas – Electricity and natural gas transmission networks – Conditions of access – Regulation (EC) No 714/2009 – Article 14(1) – Regulation (EC) No 715/2009 – Article 13(1) – Costs – Determination of network access charges – Directive 2009/72/EC – Article 37(17) – Directive 2009/73/EC – Article 41(17) – National causes of action – Principle of effective judicial protection.#Case C-771/18.

May 17, 2025 0 Comments

CELEX:62019CJ0133_SUM: Judgment of the Court (Third Chamber) of 16 July 2020.#B. M. M. and Others v État belge.#Requests for a preliminary ruling from the Conseil d'État (Belgium).#Reference for a preliminary ruling — Area of freedom, security and justice — Immigration policy — Right to family reunification — Directive 2003/86/EC — Article 4(1) — Concept of a ‘minor child’ — Article 24(2) of the Charter of Fundamental Rights of the European Union — Best interests of the child — Article 47 of the Charter of Fundamental Rights — Right to an effective remedy — Children of the sponsor who have reached majority during the decision-making procedure or court proceedings against the decision refusing the family reunification application.#Joined Cases C-133/19, C-136/19 and C-137/19.

May 17, 2025 0 Comments

CELEX:62019CJ0411_SUM: Judgment of the Court (Sixth Chamber) of 16 July 2020.#WWF Italia Onlus and Others v Presidenza del Consiglio dei Ministri and Azienda Nazionale Autonoma Strade SpA (ANAS).#Request for a preliminary ruling from the Tribunale Amministrativo Regionale per il Lazio.#Reference for a preliminary ruling – Environment – Directive 92/43/EEC – Article 6 – Conservation of natural habitats and of wild fauna and flora – Special areas of conservation – Construction of a section of road – Assessment of the implications of that project for the special area of conservation concerned – Authorisation – Imperative reasons of overriding public interest.#Case C-411/19.

May 17, 2025 0 Comments

CELEX:62019CJ0391_SUM: Judgment of the Court (Eighth Chamber) of 9 July 2020.#'Unipack' АD v Direktor na Teritorialna direktsia ‘Dunavska’ of the Agentsia ‘Mitnitsi’ and Prokuror ot Varhovna administrativna prokuratura na Republika Bulgaria.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Customs union – Union Customs Code – Delegated Regulation (EU) 2015/2446 – Article 172(2) – Authorisation to use the end-use procedure – Retroactive effect – Concept of ‘exceptional circumstances’ – Amendment of the tariff classification – Expiry of validity of a decision relating to binding tariff information.#Case C-391/19.

May 17, 2025 0 Comments

CELEX:62019CJ0267_SUM: Judgment of the Court (Sixth Chamber) of 7 May 2020.#PARKING d.o.o. and Interplastics s.r.o. v SAWAL d.o.o. and Letifico d.o.o.#Requests for a preliminary ruling from the Trgovački sud u Zagrebu.#Reference for a preliminary ruling – Regulation (EU) No 1215/2012 – Judicial cooperation in civil matters – Notaries acting in enforcement proceedings based on an authentic document – Non-adversarial proceedings – Principle of non-discrimination – Article 18 TFEU – Right to a fair trial – Article 47 of the Charter of Fundamental Rights of the European Union.#Joined Cases C-267/19 and C-323/19.

May 17, 2025 0 Comments

CELEX:62018CJ0716_SUM: Judgment of the Court (Fifth Chamber) of 9 July 2020.#CT v Administraţia Judeţeană a Finanţelor Publice Caraş-Severin – Serviciul Inspecţie Persoane Fizice and Direcţia Generală Regională a Finanţelor Publice Timişoara – Serviciul Soluţionare Contestaţii 1.#Request for a preliminary ruling from the Curtea de Apel Timişoara.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Point 4 of the first paragraph of Article 288 – Special scheme for small enterprises – Method of calculating annual turnover which serves as a reference for the application of the special scheme for small enterprises – Concept of ‘incidental real estate transaction’ – Letting of immovable property by a natural person who exercises sever

May 17, 2025 0 Comments

CELEX:62019CJ0257_SUM: Judgment of the Court (Fifth Chamber) of 9 July 2020.#European Commission v Ireland.#Failure of a Member State to fulfil obligations — Principles governing the investigation of accidents in the maritime transport sector — Directive 2009/18/EC — Article 8(1) — Parties whose interests could conflict with the task entrusted to the investigative body — Members of the investigative body simultaneously performing other functions — Failure to provide for an independent investigative body.#Case C-257/19.

May 17, 2025 0 Comments

CELEX:62019CJ0266_SUM: Judgment of the Court (Sixth Chamber) of 14 May 2020.#EIS GmbH v TO.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Consumer protection – Directive 2011/83/EU – Article 6(1)(c) and (h) and (4) – Annex I(A) – Right of withdrawal – Information to be supplied by the trader relating to the conditions, time limit and procedures for exercising the right of withdrawal – Requirement for the trader to state his or her telephone number ‘where available’ – Scope.#Case C-266/19.

May 17, 2025 0 Comments

CELEX:62018CJ0779_SUM: Judgment of the Court (First Chamber) of 26 March 2020.#Mikrokasa S.A. w Gdyni and Revenue Niestandaryzowany Sekurytyzacyjny Fundusz Inwestycyjny Zamknięty w Warszawie v XO.#Request for a preliminary ruling from the Sąd Rejonowy w Siemianowicach Śląskich.#Reference for a preliminary ruling — Consumer protection — Credit agreements for consumers — Directive 2008/48/EC — Article 3(g), Article 10(2) and Article 22(1) — Level of harmonisation — Concept of ‘non-interest credit costs’ — Directive 93/13/EEC — Article 1(2) — Unfair terms in consumer contracts — Ceiling value for the total non-interest credit costs — Contractual terms reflecting mandatory statutory or regulatory provisions — Not included.#Case C-779/18.

May 17, 2025 0 Comments

CELEX:62019CJ0148_SUM: Judgment of the Court (Seventh Chamber) of 7 May 2020.#BTB Holding Investments SA and Duferco Participations Holding SA v European Commission.#Appeal – State aid – Regional aid for the steel industry – Decision declaring the aid incompatible with the common market – Notion of ‘State aid’ – Advantage – Private-operator test – Manifest error – Burden of proof – Limits of judicial review.#Case C-148/19 P.

May 17, 2025 0 Comments

CELEX:62017CJ0650_SUM: Judgment of the Court (Fourth Chamber) of 30 April 2020.#Royalty Pharma Collection Trust v Deutsches Patent- und Markenamt.#Request for a preliminary ruling from the Bundespatentgericht.#Reference for a preliminary ruling — Intellectual and industrial property — Regulation (EC) No 469/2009 — Supplementary protection certificate for medicinal products — Conditions for obtaining such a certificate — Article 3(a) — Concept of a ‘product protected by a basic patent in force’ — Assessment criteria.#Case C-650/17.

May 17, 2025 0 Comments
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