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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: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

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.

December 11, 2024 0 Comments

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.

December 11, 2024 0 Comments

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.

December 11, 2024 0 Comments

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

December 11, 2024 0 Comments

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.

December 11, 2024 0 Comments

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.

December 11, 2024 0 Comments

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

December 11, 2024 0 Comments

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
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