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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:62019CJ0135_SUM: Judgment of the Court (Eighth Chamber) of 5 March 2020.#Pensionsversicherungsanstalt v CW.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling — Social security for migrant workers — Coordination of social security systems — Regulation (EC) No 883/2004 — Articles 3 and 11 — Matters covered — Benefits falling within the scope of the regulation — Classification — Sickness benefit — Invalidity benefit — Unemployment benefit — Person who has ceased to be insured under the social security system of a Member State after ceasing to be employed there and moving his or her place of residence to another Member State — Application for a rehabilitation allowance in the former Member State of residence and employment — Refusal — Dete

May 17, 2025 0 Comments

CELEX:62018CJ0401_SUM: Judgment of the Court (Fourth Chamber) of 23 April 2020.#Herst s.r.o. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Krajský soud v Praze.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(b) — Intra-Community acquisition of goods — Article 20 — Acquisition of the right to dispose of goods as owner — Chain of transactions for the purchase and resale of goods with a single intra-Community transport — Right to take decisions capable of affecting the legal situation of property — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Temporal effect of judgments by way of interpretation.#Case C-401/18.

May 17, 2025 0 Comments

CELEX:62019CJ0378_SUM: Judgment of the Court (Fifth Chamber) of 11 June 2020.#Proceedings brought by Prezident Slovenskej republiky.#Request for a preliminary ruling from the Ústavný súd Slovenskej republiky.#Reference for a preliminary ruling – Internal market for electricity – Directive 2009/72/EC – Article 35(4) and (5) – Independence of the regulatory authorities – National legislation transferring the power to appoint the chairperson of the national regulatory authority from the Head of State to the government – Participation of national ministries in the tariff regulation procedures.#Case C-378/19.

May 17, 2025 0 Comments

CELEX:62018CJ0686_SUM: Judgment of the Court (First Chamber) of 16 July 2020.#OC e.a. and Others v Banca d'Italia and Others.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling — Admissibility — Article 63 et seq. TFEU — Free movement of capital — Article 107 et seq. TFEU — State aid — Articles 16 and 17 of the Charter of Fundamental Rights of the European Union — Freedom to conduct a business — Right to property — Regulation (EU) No 575/2013 — Prudential requirements applicable to credit institutions and investment firms — Article 29 — Regulation (EU) No 1024/2013 — Article 6(4) — Prudential supervision of credit institutions — Conferral of specific tasks on the European Central Bank (ECB) — Delegated Regulation (EU) No 241/2014 — Regulatory t

May 17, 2025 0 Comments

CELEX:62019CJ0184_SUM: Judgment of the Court (Seventh Chamber) of 30 April 2020.#Hecta Viticol SRL v Agenţia Naţională de Administrare Fiscală (ANAF) – Direcţia Generală de Soluţionare a Contestaţiilor and Others.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling – Directives 92/83/EEC and 92/84/EEC – Rates of excise duty on wine and still fermented beverages other than wine and beer – Differentiated rates of excise duty – Principles of legal certainty and the protection of legitimate expectations.#Case C-184/19.

May 17, 2025 0 Comments

CELEX:62018CJ0215_SUM: Judgment of the Court (First Chamber) of 26 March 2020.#Libuše Králová v Primera Air Scandinavia.#Request for a preliminary ruling from the Obvodní soud pro Prahu 8.#Reference for a preliminary ruling — Area of freedom, security and justice — Jurisdiction and the enforcement of judgments in civil and commercial matters — Regulation (EC) No 44/2001 — Article 5(1) — Jurisdiction in matters relating to a contract — Articles 15 to 17 — Jurisdiction over consumer contracts — Regulation (EC) No 261/2004 — Articles 6 and 7 — Right to compensation in the case where a flight is subject to a long delay — Contract for carriage combining travel and accommodation concluded between the passenger and a travel agency — Action for compensation brought against the air carrier which is

May 17, 2025 0 Comments

CELEX:62018CJ0344_SUM: Judgment of the Court (Fourth Chamber) of 26 March 2020.#ISS Facility Services NV v Sonia Govaerts and Atalian NV, formerly Euroclean NV.#Request for a preliminary ruling from the Arbeidshof te Gent.#Reference for a preliminary ruling — Directive 2001/23/EC — Article 3(1) — Transfers of undertakings — Safeguarding of employees’ rights — Public contract for cleaning services — Award of market lots to two new contractors — Re‑engagement of a worker assigned to all the market lots.#Case C-344/18.

May 17, 2025 0 Comments

Pogosto zastavljena vprašanja o sistemu CATCH

May 16, 2025 0 Comments

CELEX:62020CJ0178_SUM: Judgment of the Court (Fourth Chamber) of 8 July 2021.#Pharma Expressz Szolgáltató és Kereskedelmi Kft v Országos Gyógyszerészeti és Élelmezés-egészségügyi Intézet.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Free movement of goods – Medicinal products for human use – Directive 2001/83/EC – Article 5(1), Article 6(1) and Articles 70 to 73 – Medicinal products authorised in one Member State – Classification as medicinal products not subject to medical prescription – Sale in pharmacies of another Member State where the medicinal product does not have a marketing authorisation – National legislation requiring notification to be given to the competent authority and a declaration from that authority concerning the u

May 16, 2025 0 Comments

CELEX:62019CJ0405_SUM: Judgment of the Court (Eighth Chamber) of 1 October 2020.#Vos Aannemingen BVBA v Belgische Staat.#Request for a preliminary ruling from the Hof van Cassatie.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Article 17(2)(a) – Right to deduct input tax – Services also having benefited third parties – Existence of a direct and immediate link with the taxable person’s economic activity – Existence of a direct and immediate link with one or more output transactions.#Case C-405/19.

May 16, 2025 0 Comments

CELEX:62019CJ0275_SUM: Judgment of the Court (Ninth Chamber) of 22 October 2020.#Sportingbet plc and Internet Opportunity Entertainment Ltd v Santa Casa da Misericórdia de Lisboa.#Reference for a preliminary ruling – Procedure for the provision of information in the field of technical standards and regulations and of rules on Information Society services – Notion of ‘technical regulation’ – Obligation on Member States to notify the European Commission of all draft technical regulations – Technical regulations which have not been notified cannot be enforced against individuals – Inapplicability to service providers.#Case C-275/19.

May 16, 2025 0 Comments

CELEX:62019CJ0302_SUM: Judgment of the Court (Fifth Chamber) of 25 November 2020.#Istituto nazionale della previdenza sociale v WS.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Directive 2011/98/EU – Rights for third country workers who hold single permits – Article 12 – Right to equal treatment – Social security – Legislation of a Member State excluding, for the purposes of determining entitlement to a family benefit, the family members of the holder of a single permit who do not reside in the territory of that Member State.#Case C-302/19.

May 16, 2025 0 Comments

CELEX:62019CJ0352_SUM: Judgment of the Court (First Chamber) of 3 December 2020.#Région de Bruxelles-Capitale v European Commission.#Appeal – Regulation (EC) No 1107/2009 – Placing of plant protection products on the market – Implementing Regulation (EU) 2017/2324 – Renewal of the approval of the active substance glyphosate – Article 263 TFEU – Standing to bring proceedings of a regional body – Whether directly concerned.#Case C-352/19 P.

May 16, 2025 0 Comments

CELEX:62019CJ0235_SUM: Judgment of the Court (First Chamber) of 8 October 2020.#United Biscuits (Pension Trustees) Limited and United Biscuits Pension Investments Limited v Commissioners for Her Majesty's Revenue and Customs.#Request for a preliminary ruling from the Court of Appeal.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 135(1)(a) – Exemption of insurance transactions – Supply of pension fund management services to trustees by investment fund managers – Exclusion of any risk indemnity – Occupational pension scheme – National tax practice – Exercise of an insurance activity – Authorised entities – Entities not holding such authorisation – Concept of ‘insurance transactions’.#Case C-235/19.

May 16, 2025 0 Comments

CELEX:62019CJ0299_SUM: Judgment of the Court (Ninth Chamber) of 18 November 2020.#Techbau SpA v Azienda Sanitaria Locale AL.#Request for a preliminary ruling from the Tribunale ordinario di Torino.#Reference for a preliminary ruling – Combating late payments in commercial transactions – Directive 2000/35/EC – Concept of ‘commercial transactions’ – Concepts of ‘delivery of goods’ and ‘provision of services’ – Article 1 and first subparagraph of Article 2(1) – Public works contract.#Case C-299/19.

May 16, 2025 0 Comments

CELEX:62017CO0265_SUM: Order of the Court (Ninth Chamber) of 3 September 2020.#United Parcel Service, Inc. v European Commission.#Taxation of costs.#Case C-265/17 P-DEP.

May 16, 2025 0 Comments

CELEX:62019CJ0311_SUM: Judgment of the Court (Fourth Chamber) of 3 December 2020.#BONVER WIN, a. s. v Ministerstvo financí ČR.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Freedom to provide services – Restrictions – National legislation prohibiting the operation of gambling in certain places – Applicability of Article 56 TFEU – Existence of a cross-border element.#Case C-311/19.

May 16, 2025 0 Comments

CELEX:62019CJ0771_SUM: Judgment of the Court (Tenth Chamber) of 24 March 2021.#NAMA Symvouloi Michanikoi kai Meletites A.E. – LDK Symvouloi Michanikoi A.E. and Others v Archi Exetasis Prodikastikon Prosfigon (AEPP) and Attiko Metro AE.#Request for a preliminary ruling from the Symvoulio tis Epikrateias.#Reference for a preliminary ruling – Procurement contracts in the water, energy, transport and telecommunications sectors – Directive 92/13/EEC – Review procedures – Pre-contractual stage – Assessment of bids – Rejection of a technical bid and acceptance of the bid of a competitor – Suspension of the implementation of that measure – Legitimate interest of the unsuccessful tenderer in challenging the legality of the bid of the successful tenderer.#Case C-771/19.

May 16, 2025 0 Comments

CELEX:62019CJ0330_SUM: Judgment of the Court (Seventh Chamber) of 8 October 2020.#Staatssecretaris van Financiën v Exter BV.#Reference for a preliminary ruling — Customs union — Regulation (EEC) No 2913/92 — Community Customs Code — Article 121(1) — Inward processing procedure — Release for free circulation — Incurrence of a customs debt — Determination of the debt — Concept of ‘taxation elements’ — Taking account of a preferential tariff measure.#Case C-330/19.

May 16, 2025 0 Comments

CELEX:62019CJ0543_SUM: Judgment of the Court (Fourth Chamber) of 15 October 2020.#Jebsen & Jessen (GmbH & Co.) KG v Hauptzollamt Hamburg.#Reference for a preliminary ruling – Customs union – Regulation (EEC) No 2913/92 – Article 78 – Article 236(1) – Import procedure – Revision of the customs declaration – Commercial policy – Anti-dumping – Implementing Regulation (EU) 2015/82 – Definitive anti-dumping duty – Price undertakings – Exemption – Article 2(1) – Condition to submit an undertaking invoice – Failure to mention an element listed in the Annex to Implementing Regulation 2015/82.#Case C-543/19.

May 16, 2025 0 Comments
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