Išči

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:31998D0181R(01)

The corrigendum does not concern the English version.
December 12, 2024 0 Comments

CELEX:32022D1334R(01):           Rectificatif à la décision (PESC) 2022/1334 du Conseil du 28 juillet 2022 modifiant la décision (PESC) 2016/610 relative à une mission militaire de formation PSDC de l’Union européenne en République centrafricaine (EUTM RCA) (JO L 201 du 1.8.2022)

The corrigendum does not concern the English version.
December 12, 2024 0 Comments

CELEX:32024R3005: Regulation (EU) 2024/3005 of the European Parliament and of the Council of 27 November 2024 on the transparency and integrity of Environmental, Social and Governance (ESG) rating activities, and amending Regulations (EU) 2019/2088 and (EU) 2023/2859 (Text with EEA relevance)

December 12, 2024 0 Comments

CELEX:32024L3019: Directive (EU) 2024/3019 of the European Parliament and of the Council of 27 November 2024 concerning urban wastewater treatment (recast) (Text with EEA relevance)

December 12, 2024 0 Comments

CELEX:32024R3015: Regulation (EU) 2024/3015 of the European Parliament and of the Council of 27 November 2024 on prohibiting products made with forced labour on the Union market and amending Directive (EU) 2019/1937 (Text with EEA relevance)

December 12, 2024 0 Comments

CELEX:62022CJ0256_SUM: Judgment of the Court (Second Chamber) of 8 February 2024.#Pilatus Bank plc v European Central Bank.#Appeal – Economic and monetary policy – Prudential supervision of credit institutions – Regulation (EU) No 1024/2013 – Specific supervisory tasks assigned to the European Central Bank (ECB) – Withdrawal of authorisation – Action for annulment – Inadmissibility – Representation of a party – Authority to act granted to the lawyer – Representative not lawfully provided with authority to act.#Case C-256/22 P.

December 11, 2024 0 Comments

CELEX:62022CJ0481_SUM: Judgment of the Court (Ninth Chamber) of 25 January 2024.#European Commission v Ireland.#Failure of a Member State to fulfil obligations – Directive 98/83/EC – Quality of water intended for human consumption – Article 4(1) – Obligation on Member States to take the measures necessary to ensure that water intended for human consumption is wholesome and clean – Annex I, Part B – Exceedance of limit values for concentrations of trihalomethanes in drinking water – Article 8(2) – Obligation on Member States to take the necessary remedial action as soon as possible to restore the quality of the water and to give priority to their enforcement action.#Case C-481/22.

December 11, 2024 0 Comments

CELEX:62023CO0131_SUM: Order of the Court (Ninth Chamber) of 9 January 2024.#Criminal proceedings against C.A.A. and C.V.#Request for a preliminary ruling from the Curtea de Apel Braşov.#Case C-131/23.

December 11, 2024 0 Comments

CELEX:62023CJ0022_SUM: Judgment of the Court (First Chamber) of 18 April 2024.#'Citadeles nekustamie īpašumi' SIA v Valsts ieņēmumu dienests.#Request for a preliminary ruling from the administratīvā rajona tiesa.#Reference for a preliminary ruling – Prevention of the use of the financial system for the purposes of money laundering or terrorist financing – Directive (EU) 2015/849 – Scope – Obliged entity – Article 3(7)(c) – Concept of ‘trust or company service provider’ – Provision of a registered office – Owner of immovable property who has entered into leases with legal persons – Registration of the registered office of such legal persons in that immovable property.#Case C-22/23.

December 11, 2024 0 Comments

CELEX:62022CJ0330_SUM: Judgment of the Court (Fifth Chamber) of 11 January 2024.#Friends of the Irish Environment CLG v Minister for Agriculture Food and the Marine and Others.#Request for a preliminary ruling from the High Court (Irlande).#Reference for a preliminary ruling – Common fisheries policy – Conservation of resources – Total allowable catches (TACs) applicable to stocks of cod in the West of Scotland and the Celtic Sea, whiting in the Irish Sea and plaice in the Celtic Sea South – Regulation (EU) 2020/123 – Annex IA – TACs above zero – Expiry of the period of application – Assessment of validity – Regulation (EU) No 1380/2013 – Article 2(2), second subparagraph – Objective of achieving a maximum sustainable yield (MSY) exploitation rate at the latest by 2020 for all stocks – Art

December 11, 2024 0 Comments

CELEX:62022CJ0606_SUM: Judgment of the Court (Seventh Chamber) of 21 March 2024.#Dyrektor Izby Administracji Skarbowej w Bydgoszczy v B. sp. z o.o., anciennement B. sp.j.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Provision of recreational services and services to improve physical fitness – Sale of passes giving access to services whose existence is evidenced by a cash register and by cash register receipts – Taxable amount – Error in the tax rate – Principle of fiscal neutrality – Adjustment of the tax debt as a result of a change in the taxable amount – National practice that does not permit, in the absence of an invoice, a correction of the VAT and a refund of the

December 11, 2024 0 Comments

CELEX:62023CO0278_SUM: Order of the Court (Seventh Chamber) of 8 January 2024.#M.M. v Ministero della Difesa.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Directive 1999/70/EC – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clause 5 – Fixed-term employment contracts in the public sector – Successive contracts – Prohibition on converting fixed-term contracts to open-ended contracts – Teaching non-military subjects in military schools.#Case C-278/23.

December 11, 2024 0 Comments

CELEX:62022CJ0634_SUM: Judgment of the Court (Fourth Chamber) of 18 April 2024.#Criminal proceedings against OT and Others.#Request for a preliminary ruling from the Sofiyski gradski sad.#Reference for a preliminary ruling – Values and objectives of the European Union – Article 2 TEU – Rule of law – Second subparagraph of Article 19(1) TEU – Independent and impartial court – Reorganisation of jurisdiction of courts in a Member State – Abolition of a specialised criminal court – Inadmissibility of the request for a preliminary ruling.#Case C-634/22.

December 11, 2024 0 Comments

CELEX:62021CJ0822_SUM: Judgment of the Court (First Chamber) of 30 April 2024.#Republic of Latvia v Kingdom of Sweden.#Failure of a Member State to fulfil obligations – Article 259 TFEU – Directive 2014/49/EU – Deposit guarantee schemes (DGSs) – Article 14(3) – Transfer of the activities of a credit institution from the DGS of one Member State to the DGS of another Member State – Transfer to the DGS of the host Member State of the contributions paid to the DGS of the home Member State during the 12 months preceding the transfer of the activities – Obligation – Failure to transfer contributions – Effectiveness – Principle of sincere cooperation.#Case C-822/21.

December 11, 2024 0 Comments

CELEX:62023CJ0027_SUM: Judgment of the Court (Third Chamber) of 16 May 2024.#FV v Caisse pour l'avenir des enfants.#Request for a preliminary ruling from the Cour de cassation du Grand-Duché de Luxembourg.#Reference for a preliminary ruling – Article 45 TFEU – Freedom of movement for workers – Equal treatment – Social advantages – Regulation (EU) No 492/2011 – Article 7(2) – Family allowance – Worker having custody of a child placed with that worker by a court order – Resident worker and non-resident worker – Difference in treatment – No justification.#Case C-27/23.

December 11, 2024 0 Comments

CELEX:62022CJ0567_SUM: Judgment of the Court (Fourth Chamber) of 18 April 2024.#Vasile Dumitrescu and Others v European Commission and Court of Justice of the European Union.#Appeal – Civil service – Second subparagraph of Article 8(2) of Annex VII to the Staff Regulations of Officials of the European Union – Flat-rate payment of travel expenses from the place of employment to the place of origin – Regulation (EU, Euratom) No 1023/2013 – New calculation rules – Officials whose place of origin is outside the territories of the Member States as well as outside the countries and territories listed in Annex II to the FEU Treaty and the territories of the Member States of the European Free Trade Association (EFTA) – Principle of equal treatment.#Joined Cases C-567/22 P to C-570/22 P.

December 11, 2024 0 Comments

CELEX:62022CJ0400_SUM: Judgment of the Court (Fifth Chamber) of 30 May 2024.#VT and UR v Conny GmbH.#Request for a preliminary ruling from the Landgericht Berlin.#Reference for a preliminary ruling – Consumer protection – Directive 2011/83/EU – Article 8(2) – Distance contracts concluded by electronic means – Information requirements for the trader – Order implying an obligation to pay – Order placed by activating a button or similar function on a website – Obligation on the trader to label that button or similar function with the words ‘order with obligation to pay’ or a corresponding formulation – Conditional payment obligation.#Case C-400/22.

December 11, 2024 0 Comments

CELEX:62022CJ0309_SUM: Judgment of the Court (Third Chamber) of 25 April 2024.#Pesticide Action Network Europe (PAN Europe) v College voor de toelating van gewasbeschermingsmiddelen en biociden.#Requests for a preliminary ruling from the College van Beroep voor het bedrijfsleven.#Reference for a preliminary ruling – Approximation of laws – Regulation (EC) No 1107/2009 – Authorisation for placing plant protection products on the market – Examination for authorisation – Article 4 – Article 29 – Conditions – No harmful effect – Criteria – Endocrine disrupting properties – Regulation (EU) 2018/605 – Precautionary principle – Current scientific and technical knowledge.#Joined Cases C-309/22 and C-310/22.

December 11, 2024 0 Comments

CELEX:62021CJ0484_SUM: Judgment of the Court (Ninth Chamber) of 25 April 2024.#F C C and M A B v Caixabank SA.#Request for a preliminary ruling from the Juzgado de Primera Instancia de Barcelona.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Mortgage loan contract – Term stipulating that costs relating to the contract are to be paid by the consumer – Final judicial decision finding that term unfair and declaring it void – Action for restitution of the sums paid pursuant to the unfair term – Point from which the limitation period starts to run.#Case C-484/21.

December 11, 2024 0 Comments

CELEX:62022CJ0703_SUM: Judgment of the Court (Eighth Chamber) of 21 March 2024.#WU v Directie van het Centraal Bureau Rijvaardigheidsbewijzen (CBR).#Request for a preliminary ruling from the Raad van State.#Reference for a preliminary ruling – Transport – Road transport – Directive 2006/126/EC – Driving licences – Conditions for issue or renewal – Minimum standards for physical and mental fitness – Eyesight – Point 6.4 of Annex III – Principle of proportionality – Person not meeting the field of vision requirement – Favourable opinion on fitness to drive issued by medical experts – Discretion in an individual case failing an express exception.#Case C-703/22.

December 11, 2024 0 Comments
RSS
First257258259260262264265266Last