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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:62023CJ0114_SUM: Judgment of the Court (Third Chamber) of 11 April 2024.#Prokuratura Rejonowa Warszawa Ochota and Prokuratura Okręgowa w Warszawie v KB and Others.#Requests for a preliminary ruling from the Sąd Okręgowy w Warszawie.#Reference for a preliminary ruling – Article 267 TFEU – Interpretation sought by the referring court necessary to enable it to give judgment – Independence of the judiciary – Conditions for the appointment of ordinary judges – Possibility of challenging a final judgment or decree of criminal conviction at the stage of proceedings to enforce that judgment or decree – Admissibility of the requests for a preliminary ruling.#Joined Cases C-114/23, C-115/23, C-132/23 and C-160/23.

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CELEX:62023CJ0204_SUM: Judgment of the Court (Eighth Chamber) of 25 April 2024.#Autorità di regolazione dei trasporti v Lufthansa Linee Aeree Germaniche and Others.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Air transport – Airport charges – Directive 2009/12/EC – Article 11(5) – Funding for the independent supervisory authority – Contribution from airport users – Criteria for taxation.#Case C-204/23.

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CELEX:62022CJ0311_SUM: Judgment of the Court (Second Chamber) of 22 February 2024.#Anklagemyndigheden v PO and Moesgaard Meat 2012 A/S.#Request for a preliminary ruling from the Højesteret.#Reference for a preliminary ruling – Environment – Directive 2010/75/EU – Integrated pollution prevention and control – Article 10 – Annex I, point 6.4(a) – Operating slaughterhouses with a carcass production capacity greater than 50 tonnes per day – Concepts of ‘carcass’ and ‘production capacity per day’ – Slaughterhouse without a permit – Actual production must be taken into account.#Case C-311/22.

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CELEX:62022CJ0714_SUM: Judgment of the Court (Ninth Chamber) of 21 March 2024.#S.R.G. v Profi Credit Bulgaria EOOD.#Request for a preliminary ruling from the Sofiyski rayonen sad.#Reference for a preliminary ruling – Consumer protection – Consumer credit agreements – Directive 2008/48/EC – Article 3(g), Article 10(2)(g) and Article 23 – Total cost of the credit to the consumer – No indication of the relevant costs – Penalty – Directive 93/13/EEC – Unfair terms in consumer contracts – Article 3(1), Article 4(2), Article 6(1) and Article 7(1) – Point 1(o) of the annex to Directive 93/13/EEC – Services ancillary to a credit agreement – Terms giving priority to the examination of the credit application of a consumer purchasing those services and to the making available of the sum borrowed as w

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CELEX:62022CJ0724_SUM: Judgment of the Court (Ninth Chamber) of 29 February 2024.#Investcapital Ltd v G.H.R.#Request for a preliminary ruling from the Juzgado de Primera Instancia de León.#Reference for a preliminary ruling – Unfair terms in consumer contracts – Directive 93/13/EEC – Principle of effectiveness of EU law – Revolving credit agreement – Order for payment procedure – Review of the court’s own motion of whether contractual terms are unfair in the course of that procedure – Enforcement of the procedural decision terminating that procedure – Loss, due to a time-bar, of the possibility of raising the unfairness of a contractual term at the stage of enforcement of the order for payment – Power of review of the national court.#Case C-724/22.

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CELEX:62022CJ0341_SUM: Judgment of the Court (Third Chamber) of 7 March 2024.#Feudi di San Gregorio Aziende Agricole SpA v Agenzia delle Entrate.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Concept of taxable person – Principle of fiscal neutrality – Principle of proportionality – Non-operating company – National legislation denying the right of deduction, refund or offsetting of input VAT.#Case C-341/22.

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CELEX:62022CJ0390_SUM: Judgment of the Court (Fifth Chamber) of 25 January 2024.#Obshtina Pomorie v 'ANHIALO AVTO' OOD.#Request for a preliminary ruling from the Okrazhen sad - Burgas.#Reference for a preliminary ruling – Transport – Regulation (EC) No 1370/2007 – Public passenger transport services by rail and by road – Public service contracts – Public service obligations – Public service compensation – Article 4(1)(b) – Mandatory content of public service contracts – Parameters for calculating public service compensation – Determination of prior, objective and transparent parameters – Absence of competitive tendering procedure – Application of the rules for calculating compensation contained in the annex to Regulation (EC) No 1370/2007 – Conditions laid down by national legislation for

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CELEX:62022CJ0075_SUM: Judgment of the Court (Fourth Chamber) of 8 May 2024.#European Commission v Czech Republic.#Failure of a Member State to fulfil obligations – Directive 2005/36/EC – Recognition of professional qualifications – Article 3(1)(g) and (h) – Obligation for the Member States to ensure that the competent authorities of the host Member State determine the status of persons undergoing an adaptation period or preparing themselves for an aptitude test – Article 7(3) – Obligation for Member States to ensure that, in particular, veterinary surgeons and architects have the possibility to provide services, within the framework of the freedom to provide services, under the professional title of the host Member State – Article 45(2)(c), (f) and, in part, (e) – Obligation for the Membe

December 11, 2024 0 Comments

CELEX:62023CJ0076_SUM: Judgment of the Court (Third Chamber) of 21 March 2024.#Cobult UG v TAP Air Portugal SA.#Request for a preliminary ruling from the Landgericht Frankfurt am Main.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Article 7(3) – Article 8(1)(a) – Right to reimbursement of the cost of the airline ticket in the event of cancellation of a flight – Reimbursement in travel vouchers – Concept of the ‘signed agreement of the passenger’ – Reimbursement procedure through a form available on the website of the operating air carrier.#Case C-76/23.

December 11, 2024 0 Comments

CELEX:62022CJ0558_SUM: Judgment of the Court (Second Chamber) of 7 March 2024.#Autorità di Regolazione per Energia Reti e Ambiente (ARERA) v Fallimento Esperia spa and Gestore dei Servizi Energetici SpA - GSE.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – National support scheme providing for the award of tradable green certificates to national producers of electricity from renewable energy sources – Import of electricity produced from renewable energy sources in another Member State – Obligation to purchase green certificates – Penalty – Exemption – Directive 2001/77/EC – Directive 2009/28/EC – Support scheme – Guarantees of origin – Free movement of goods – Articles 18, 28, 30, 34 and 110 TFEU – State aid – Articles 107 and 108 TFEU –

December 11, 2024 0 Comments

CELEX:62024CO0388:           Ordonnance du président de la Cour du 29 novembre 2024.#GK e.a. contre Ministero dell'Interno e.a.#Procédure accélérée.#Affaires jointes C-388/24 et C-389/24.

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CELEX:62024CO0758:           Ordonnance du président de la Cour du 29 novembre 2024.#LC et CP.#Procédure accélérée.#Affaires jointes C-758/24 et C-759/24.

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CELEX:62024CO0520: Order of the Court of 19 November 2024.#Jaw de Croon Holding BV v Community Plant Variety Office.#Appeal – Community plant variety rights – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Appeal not demonstrating the significance of an issue of law with respect to the unity, consistency or development of EU law – Appeal not allowed to proceed.#Case C-520/24 P.

December 11, 2024 0 Comments

CELEX:62023TJ1163_RES:           Arrêt du Tribunal (première chambre) du 11 décembre 2024 (Extraits).#Glashütter Uhrenbetrieb GmbH - Glashütte/Sa. contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Demande de marque de l’Union européenne figurative Glashütte ORIGINAL – Motif absolu de refus – Absence de caractère distinctif – Article 7, paragraphe 1, sous b), du règlement (UE) 2017/1001.#Affaire T-1163/23.

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CELEX:62022TJ0440: Judgment of the General Court (Tenth Chamber, Extended Composition) of 11 December 2024.#Unione Italiana Vini Servizi Soc. coop. arl (UIV Servizi) v European Research Executive Agency.#Arbitration clause – Grant agreement concerning the project TTD.EU (‘European Quality Wines: Taste the Difference’) – Information provision and promotion measures concerning agricultural products implemented in the internal market and in third countries – Suspension of the grant agreement – Suspicion of fraud in the context of a criminal investigation relating to another grant agreement – Contractual liability.#Case T-440/22.

December 11, 2024 0 Comments

CELEX:62023TJ0179:           Arrêt du Tribunal (neuvième chambre élargie) du 11 décembre 2024.#Fédération de la fonction publique européenne section Conseil (FFPE section Conseil) contre Conseil de l'Union européenne.#Droit institutionnel – Accord conclu entre le Conseil et des organisations syndicales ou professionnelles pour la mise en œuvre de l’article 10 quater du statut – Procédure de vérification des critères de reconnaissance et de représentativité des organisations syndicales ou professionnelles – Note informant des résultats de la procédure de vérification – Obligation de motivation – Principe de bonne administration – Principe d’exécution de bonne foi – Liberté syndicale.#Affaire T-179/23.

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December 11, 2024 0 Comments

CELEX:62022TO0595(01)_INF: Order of the General Court (Fourth Chamber) of 5 February 2024.#Carlos Miguel Ferreira de Macedo Silva v European Border and Coast Guard Agency.#Case T-595/22.

December 11, 2024 0 Comments

CELEX:62022TJ0289_INF: Judgment of the General Court (First Chamber) of 7 February 2024.#Igor Shuvalov v Council of the European Union.#Case T-289/22.

December 11, 2024 0 Comments

CELEX:62021TJ0297_INF: Judgment of the General Court (Ninth Chamber) of 17 January 2024.#Troy Chemical Company BV and Troy Corp. v European Commission.#Case T-297/21.

December 11, 2024 0 Comments

CELEX:62021TJ0733_INF:           Arrêt du Tribunal (troisième chambre) du 21 février 2024.#Greenspider GmbH contre Agence exécutive pour le Conseil européen de l’innovation et les PME.#Clause compromissoire – Convention de subvention conclue dans le cadre du programme-cadre pour la recherche et l’innovation “Horizon 2020” (2014-2020) – Coûts éligibles – Note de débit – Remboursement des sommes versées.#Affaire T-733/21.

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December 11, 2024 0 Comments
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