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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:62019CJ0320_SUM: Judgment of the Court (Fifth Chamber) of 3 December 2020.#Ingredion Germany GmbH v Bundesrepublik Deutschland.#Request for a preliminary ruling from the Verwaltungsgericht Berlin.#Reference for a preliminary ruling – Environment – Directive 2003/87/EC – Greenhouse gas emission allowance trading scheme – Article 3(h) – New entrants – Article 10a – Transitional rules for free allocation of emission allowances – Decision 2011/278/EU – Article 18(1)(c) – Fuel-related activity level – Second subparagraph of Article 18(2) – Relevant capacity utilisation factor.#Case C-320/19.

May 16, 2025 0 Comments

CELEX:62019CO0415_SUM: Order of the Court (Sixth Chamber) of 6 May 2020.#Blumar SpA and Others v Agenzia delle Entrate.#Requests 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 — State aid — European Commission decision declaring an aid scheme compatible with the internal market — National legislation precluding the award of aid under the authorised scheme in the event of non-compliance with a condition not provided for in the Commission decision.#Joined Cases C-415/19 to C-417/19.

May 16, 2025 0 Comments

CELEX:62019CJ0556_SUM: Judgment of the Court (First Chamber) of 21 October 2020.#Société Eco TLC v Ministre de la Transition écologique et solidaire and Ministre de l’Économie et des Finances.#Request for a preliminary ruling from the Conseil d'État (France).#Reference for a preliminary ruling – State aid – Article 107(1) TFEU – Concept of ‘State resources’ – Increased responsibility of producers – Eco-body approved by the public authorities to collect financial contributions from those who place on the market certain products in order to be able to fulfil, on their behalf, their legal obligation to treat waste from those products – Financial support paid by that eco-body to contractually bound sorting operators.#Case C-556/19.

May 16, 2025 0 Comments

CELEX:62019CJ0427_SUM: Judgment of the Court (First Chamber) of 12 November 2020.#„Bulstrad Vienna Insurance Group“ АD v Olympic Insurance Company Ltd.#Request for a preliminary ruling from the Sofiyski rayonen sad.#Reference for a preliminary ruling – Directive 2009/138/EC – Article 274 – Law applicable to winding-up proceedings with regard to insurance undertakings – Withdrawal of the authorisation of an insurance company – Appointment of a provisional liquidator – Concept of ‘decision to open winding-up proceedings with regard to an insurance undertaking’ – Absence of a court decision to open winding-up proceedings in the home Member State – Stay of court proceedings with regard to the insurance undertaking concerned in Member States other than its home Member State.#Case C-427/19.

May 16, 2025 0 Comments

CELEX:62019CJ0558_SUM: Judgment of the Court (Sixth Chamber) of 8 October 2020.#Impresa Pizzarotti & C SpA Italia Sucursala Cluj v Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili.#Request for a preliminary ruling from the Tribunalul Cluj.#Reference for a preliminary ruling – Articles 49 and 63 TFEU – Freedom of establishment – Free movement of capital – Calculation of the taxable income of companies – Persons having a relationship of interdependence – Unusual advantage granted by a resident branch to a non-resident company – Correction of the taxable income of the branch of a non-resident company – No correction of taxable income in the event of an identical advantage granted by a branch to a resident company – Principle of free

May 16, 2025 0 Comments

CELEX:62018CJ0777_SUM: Judgment of the Court (Fourth Chamber) of 23 September 2020.#WO v Vas Megyei Kormányhivatal.#Request for a preliminary ruling from the Szombathelyi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling – Social security – Sickness insurance – Regulation (EC) No 883/2004 – Article 20 – Scheduled treatment – Prior authorisation – Mandatory grant – Conditions – Insured person prevented from applying for prior authorisation – Regulation (EC) No 987/2009 – Article 26 – Assumption of costs of scheduled treatment incurred by the insured person – Procedure for reimbursement – Directive 2011/24/EU – Cross-border healthcare – Article 8(1) – Healthcare that may be subject to prior authorisation – Principle of proportionality – Article 9(3) – Processing of appli

May 16, 2025 0 Comments

CELEX:62019CO0256_SUM: Order of the Court (Tenth Chamber) of 2 July 2020.#S.A.D. Maler und Anstreicher OG v Magistrat der Stadt Wien and Bauarbeiter Urlaubs- und Abfertigungskasse.#Request for a preliminary ruling from the Verwaltungsgericht Wien.#Reference for a preliminary ruling – Article 53(2) of the Rules of Procedure of the Court – Second subparagraph of Article 19(1) TEU – Effective judicial protection in the areas covered by EU law – Principle of judicial independence – Article 47 of the Charter of Fundamental Rights of the European Union – Jurisdiction of the Court – Article 267 TFEU – Admissibility – National provisions relating to the allocation of cases in a court or tribunal – Remedy – Interpretation necessary to enable the referring court to give judgment – Manifest inadmissi

May 16, 2025 0 Comments

CELEX:62019CJ0529_SUM: Judgment of the Court (Sixth Chamber) of 21 October 2020.#Möbel Kraft GmbH & Co. KG v ML.#Request for a preliminary ruling from the Amtsgericht Potsdam.#Reference for a preliminary ruling – Consumer protection – Directive 2011/83/EU – Article 16(c) – Right of withdrawal – Exceptions – Goods made to the consumer’s specifications or clearly personalised – Goods which the trader has begun to produce.#Case C-529/19.

May 16, 2025 0 Comments

CELEX:62019CJ0539_SUM: Judgment of the Court (Eighth Chamber) of 3 September 2020.#Bundesverband der Verbraucherzentralen und Verbraucherverbände - Verbraucherzentrale Bundesverband eV v Telefónica Germany GmbH & Co. OHG.#Reference for a preliminary ruling — Roaming on public mobile communications networks within the European Union — Regulation (EU) No 531/2012 — Article 6a — Article 6e(3) — Roaming provider required to automatically apply the regulated roaming tariff — Application to consumer having opted for a specific roaming tariff prior to the entry into force of Regulation (EU) No 531/2012.#Case C-539/19.

May 16, 2025 0 Comments

CELEX:62018CJ0791_SUM: Judgment of the Court (Second Chamber) of 17 September 2020.#Stichting Schoonzicht v Staatssecretaris van Financiën.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Immovable property acquired as capital goods – Deduction of input tax paid – Adjustment of the initial deduction – Single adjustment of that deduction in full after the goods in question are first used – Adjustment period.#Case C-791/18.

May 16, 2025 0 Comments

CELEX:62019CJ0651_SUM: Judgment of the Court (First Chamber) of 9 September 2020.#JP v Commissaire général aux réfugiés et aux apatrides.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Asylum policy – Common procedures for granting and withdrawing international protection – Directive 2013/32/EU – Article 46 – Charter of Fundamental Rights of the European Union – Article 47 – Right to an effective remedy – Action brought against a subsequent application for international protection as being inadmissible – Time limit for bringing proceedings – Rules governing notification.#Case C-651/19.

May 16, 2025 0 Comments

CELEX:62019CJ0516_SUM: Judgment of the Court (Tenth Chamber) of 24 September 2020.#NMI Technologietransfer GmbH v EuroNorm GmbH.#Request for a preliminary ruling from the Verwaltungsgericht Berlin.#Reference for a preliminary ruling – State aid – Articles 107 and 108 TFEU – Regulation (EU) No 651/2014 – Exemption of certain categories of aid compatible with the internal market – Annex I – Small and medium-sized enterprises (SMEs) – Definition – Independence test – Article 3(1) – Autonomous enterprise – Article 3(4) – Not included – Indirect control of 25% of the capital or voting rights by public bodies – Concepts of ‘control’ and ‘public bodies’.#Case C-516/19.

May 16, 2025 0 Comments

CELEX:62019CJ0269_SUM: Judgment of the Court (First Chamber) of 25 November 2020.#Banca B. SA v A.A.A.#Request for a preliminary ruling from the Curtea de Apel Cluj.#Reference for a preliminary ruling – Consumer protection – Unfair terms in consumer contracts – Directive 93/13/EEC – Consequences of a term being found to be unfair – Replacement of the unfair term – Method for calculating the variable interest rate – Whether permissible – Referral of the parties to negotiations.#Case C-269/19.

May 16, 2025 0 Comments

CELEX:62018CJ0742_SUM: Judgment of the Court (Fourth Chamber) of 3 September 2020.#Czech Republic v European Commission.#Appeal – European Agricultural Guarantee Fund (EAGF) and European Agricultural Fund for Rural Development (EAFRD) – Expenditure excluded from EU financing – Expenditure incurred by the Czech Republic – Regulation (EC) No 555/2008 – Articles 19 and 77 – Wine market – Regulation (EC) No 1122/2009 – Article 33 – Support for rural development – Area-related aid – Decoupled direct aid – Cross-compliance checks – Traditional on-the-spot checks and on-the-spot checks by remote sensing – Burden of proof – One-off and flat-rate corrections – Doubts concerning the effectiveness of the checks – Risk analysis – Deficiencies.#Case C-742/18 P.

May 16, 2025 0 Comments

CELEX:62019CJ0212_SUM: Judgment of the Court (Second Chamber) of 17 September 2020.#Ministre de l'Agriculture et de l'Alimentation v Compagnie des pêches de Saint-Malo.#Request for a preliminary ruling from the Conseil d'État (France).#Reference for a preliminary ruling – State aid – Concept – Wreck of the oil tanker Erika – Aid scheme for aquaculture and fisheries undertakings – Decision declaring the aid scheme partly incompatible with the common market and ordering the recovery of the aid paid out – Assessment of validity – Examination of the Court’s own motion – Admissibility – Failure to bring an action for annulment by the defendant in the main proceedings – Reduction in social security contributions – Employees’ contributions – Advantage – Question of who is liable for repayment.#Ca

May 16, 2025 0 Comments

CELEX:62023CJ0717: Judgment of the Court (Second Chamber) of 15 May 2025.#Bundesminister für Soziales, Gesundheit, Pflege und Konsumentenschutz v Bezirkshauptmannschaft Grieskirchen and M M.#Reference for a preliminary ruling – Approximation of laws – Manufacture, presentation and sale of tobacco products – Directive 2014/40/EU – Article 2(40) – Concept of ‘placing on the market’ – Article 23(2) – Enforcement – Scope – Placing on the market of tobacco products the packaging of which includes non-compliant elements – Supply of tobacco products by a wholesaler to a retail outlet – Fine imposed on the managing director of a company acting as a wholesaler.#Case C-717/23.

May 16, 2025 0 Comments

CELEX:62019CJ0677_SUM: Judgment of the Court (Sixth Chamber) of 14 October 2020.#SC Valoris SRL v Direcţia Generală Regională a Finanţelor Publice Craiova – Administraţia Judeţeană a Finanţelor Publice Vâlcea and Administraţia Fondului pentru Mediu.#Reference for a preliminary ruling – Principles of EU law – Principle of sincere cooperation – Principles of equivalence and effectiveness – Recovery of taxes levied by a Member State in breach of EU law – Time limit for lodging applications for reimbursement of such taxes – No similar time limit for the reimbursement of sums levied by that Member State in breach of national law.#Case C-677/19.

May 16, 2025 0 Comments

CELEX:62018CJ0601_SUM: Judgment of the Court (Second Chamber) of 24 September 2020.#Prysmian SpA and Prysmian Cavi e Sistemi Srl v European Commission.#Appeal – Competition – Cartels – European market for submarine and underground power cables – Market allocation in connection with projects – Single and continuous infringement – Succession of legal entities – Attributability of unlawful conduct – Principle of equal treatment – Distortion of evidence – Regulation (EC) No 1/2003 – Article 20 – European Commission’s powers of inspection in cartel proceedings – Power to copy data without a prior examination and to examine the data subsequently at the Commission’s premises – Fines.#Case C-601/18 P.

May 16, 2025 0 Comments

CELEX:62019CJ0629_SUM: Judgment of the Court (Second Chamber) of 14 October 2020.#Sappi Austria Produktions-GmbH & Co KG and Wasserverband “Region Gratkorn-Gratwein” v Landeshauptmann von Steiermark.#Reference for a preliminary ruling – Environment – Waste – Directive 2008/98/EC – Article 2(2)(a), point 1 of Article 3 and Article 6(1) – Waste water – Sewage sludge – Scope – Concept of ‘waste’ – Cessation of waste status – Recovery or recycling operation.#Case C-629/19.

May 16, 2025 0 Comments

CELEX:62019CJ0526_SUM: Judgment of the Court (Third Chamber) of 1 October 2020.#Entoma SAS v Ministre de l’Économie et des Finances and Ministre de l'Agriculture et de l'Alimentation.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Food safety – Novel foods and novel food ingredients – Regulation (EC) No 258/97 – Article 1(2)(e) – Concept of ‘food ingredients isolated from animals’ – Placing on the market – Whole insects intended for human consumption.#Case C-526/19.

May 16, 2025 0 Comments
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