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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:62019CJ0738_SUM: Judgment of the Court (Sixth Chamber) of 10 September 2020.#A v B and C.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Annex, point 1(e) – Unfair terms in consumer contracts – Social housing – Obligation of residence and prohibition on subletting the property – Article 3(1) and (3) – Article 4(1) – Assessment of whether penalty clauses are unfair – Criteria.#Case C-738/19.

May 16, 2025 0 Comments

CELEX:62019CJ0576_SUM: Judgment of the Court (Ninth Chamber) of 29 October 2020.#Intercept Pharma Ltd and Intercept Pharmaceuticals, Inc. v European Medicines Agency.#Appeal – Access to documents of the institutions, bodies, offices or agencies of the European Union – Regulation (EC) No 1049/2001 – Second indent of Article 4(2) – Exception relating to the protection of court proceedings – First indent of Article 4(2) – Exception relating to the protection of commercial interests – Documents submitted in the context of a marketing authorisation application for a medicinal product for human use – Decision to grant a third party access to the documents.#Case C-576/19 P.

May 16, 2025 0 Comments

CELEX:62019CJ0616_SUM: Judgment of the Court (First Chamber) of 10 December 2020.#M.S. and Others v Minister for Justice and Equality.#Request for a preliminary ruling from the High Court (Irlande).#Reference for a preliminary ruling – Area of freedom, security and justice – Asylum policy – Procedure for granting and withdrawing refugee status – Directive 2005/85/EC – Article 25(2) – Grounds for inadmissibility – Rejection by one Member State of an application for international protection as inadmissible due to the earlier grant to the applicant of subsidiary protection in another Member State – Regulation (EC) No 343/2003 – Regulation (EU) No 604/2013.#Case C-616/19.

May 16, 2025 0 Comments

CELEX:62019CJ0514_SUM: Judgment of the Court (First Chamber) of 8 October 2020.#Union des industries de la protection des plantes v Premier ministre and Others.#Request for a preliminary ruling from the Conseil d'État (France).#Reference for a preliminary ruling – Environment – Regulation (EC) No 1107/2009 – Placing of plant protection products on the market – Emergency measures – Officially informing the European Commission – Directive (EU) 2015/1535 – Procedure for the provision of information in the field of technical regulations – Neonicotinoids – Protection of bees – Principle of sincere cooperation.#Case C-514/19.

May 16, 2025 0 Comments

CELEX:62019CJ0254_SUM: Judgment of the Court (First Chamber) of 9 September 2020.#Friends of the Irish Environment Ltd v An Bord Pleanála.#Request for a preliminary ruling from the High Court (Irlande).#Reference for a preliminary ruling – Directive 92/43/EEC – Conservation of natural habitats and of wild fauna and flora – Article 6(3) – Scope – Concepts of ‘project’ and ‘agreement’ – Appropriate assessment of the implications of a plan or project for a protected site – Decision extending the duration of a development consent for the construction of a liquefied natural gas regasification terminal – Original decision based on national legislation which did not properly transposed Directive 92/43.#Case C-254/19.

May 16, 2025 0 Comments

CELEX:62019CJ0092_SUM: Judgment of the Court (Seventh Chamber) of 17 September 2020.#Burgo Group SpA v Gestore dei Servizi Energetici SpA - GSE.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Environment – Promotion of cogeneration – Provision of national law establishing a support scheme – Scheme supporting non-high-efficiency cogeneration plants extended beyond 31 December 2010.#Case C-92/19.

May 16, 2025 0 Comments

CELEX:62019CJ0443_SUM: Judgment of the Court (Eighth Chamber) of 6 October 2020.#Vodafone España SAU v Diputación Foral de Guipúzcoa.#Request for a preliminary ruling from the Tribunal Superior de Justicia del País Vasco.#Reference for a preliminary ruling – Electronic communications networks and services – Directive 2002/20/EC – Article 13 – Fee for rights of use for radio frequencies – Sectoral national legislation subjecting the allocation of public radio frequencies to a charge – National legislation subjecting the grant of administrative concessions on public assets to a tax on the transfer of assets.#Case C-443/19.

May 16, 2025 0 Comments

CELEX:62019CJ0519_SUM: Judgment of the Court (First Chamber) of 18 November 2020.#Ryanair DAC v DelayFix.#Request for a preliminary ruling from the Sąd Okręgowy w Warszawie.#Reference for a preliminary ruling – Judicial cooperation in civil and commercial matters – Regulation (EU) No 1215/2012 – Contract of transport by air – Jurisdiction clause agreed to by the passenger as a consumer – Claim made by the passenger against the airline – Assignment of that claim to a collection agency – Enforceability of the jurisdiction clause by the airline against the assignee company of that passenger’s claim – Directive 93/13/EEC.#Case C-519/19.

May 16, 2025 0 Comments

CELEX:62019CJ0528_SUM: Judgment of the Court (Eighth Chamber) of 16 September 2020.#Mitteldeutsche Hartstein-Industrie AG v Finanzamt Y.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Sixth Directive 77/388/EEC – Article 17(2)(a) – Deduction of input tax – Origin and scope of the right to deduct – Extension of a road belonging to a municipality – Entry in the accounts of the costs incurred by the works as part of the taxable person’s general costs – Determination of the existence of a direct and immediate link with the economic activity of the taxable person – Supply made free of charge – Supply to be treated as a supply made for consideration – Article 5(6).#Case C-528/19.

May 16, 2025 0 Comments

CELEX:62019CJ0223_SUM: Judgment of the Court (Third Chamber) of 24 September 2020.#YS v NK.#Request for a preliminary ruling from the Landesgericht Wiener Neustadt.#Reference for a preliminary ruling – Equal treatment in employment and occupation – Directives 2000/78/EC and 2006/54/EC – Scope – Prohibition of indirect discrimination on grounds of age or sex – Justifications – National legislation providing for an amount to be withheld from pensions paid directly to their recipients by undertakings in which the State has a majority participation and for the cancellation of the indexation of the amount of those pensions – Articles 16, 17, 20 and 21 of the Charter of Fundamental Rights of the European Union – Applicability – Discrimination on grounds of property – Infringement of the freedom

May 16, 2025 0 Comments

CELEX:62019CJ0530_SUM: Judgment of the Court (Eighth Chamber) of 3 September 2020.#NM, acting as liquidator of de NIKI Luftfahrt GmbH v ON.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Articles 5 and 9 – Obligation of the air carrier to offer hotel accommodation to passengers whose flights have been cancelled – Damage suffered by a passenger during her stay at the hotel providing the accommodation – Possibility of invoking the liability of the air carrier as a result of negligence on the part of employees of the hotel.#Case C-530/19.

May 16, 2025 0 Comments

CELEX:62019CJ0711_SUM: Judgment of the Court (Ninth Chamber) of 8 October 2020.#Admiral Sportwetten GmbH and Others v Magistrat der Stadt Wien.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Directive (EU) 2015/1535 – Article 1 – Procedure for the provision of information in the field of technical regulations and of rules on Information Society services – Definition of ‘technical regulation’ – Games of chance – Local duty on the operation of betting terminals – Tax rule – European Commission not notified – Enforceability against the taxpayer.#Case C-711/19.

May 16, 2025 0 Comments

CELEX:62019CJ0641_SUM: Judgment of the Court (Sixth Chamber) of 8 October 2020.#EU v PE Digital GmbH.#Request for a preliminary ruling from the Amtsgericht Hamburg.#Reference for a preliminary ruling – Consumer protection – Directive 2011/83/EU – Point 11 of Article 2, Article 14(3) and Article 16(m) – Distance contract – Supply of digital content and digital services – Right of withdrawal – Obligations of the consumer in the event of withdrawal – Determination of the amount to be paid by the consumer for the services provided before the exercise of the right of withdrawal – Exception to the right of withdrawal in the case of the supply of digital content.#Case C-641/19.

May 16, 2025 0 Comments

CELEX:62024CC0133: Opinion of Advocate General Emiliou delivered on 15 May 2025.###

May 16, 2025 0 Comments

CELEX:62019CJ0456_SUM: Judgment of the Court (Tenth Chamber) of 8 October 2020.#Aktiebolaget Östgötatrafiken v Patent-och registreringsverket.#Reference for a preliminary ruling – Trade marks – Directive 2008/95/EC – Article 3(1)(b) – Signs of which a trade mark may consist – Distinctive character – Application for registration as a trade mark of a sign in respect of a service, consisting of motifs of colour and intended to be affixed to goods used to provide that service – Assessment of the distinctive character of that sign – Criteria.#Case C-456/19.

May 16, 2025 0 Comments

CELEX:62019CJ0702_SUM: Judgment of the Court (Ninth Chamber) of 22 October 2020.#Silver Plastics GmbH & Co. KG and Johannes Reifenhäuser Holding GmbH & Co. KG v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Retail food packaging market – Decision finding an infringement of Article 101 TFEU – Regulation (EC) No 1/2003 – Article 23 – Article 6 of the European Convention on Human Rights – Fundamental right to a fair trial – Principle of equality of arms – Right ‘to an examination in person’ – Hearing of witnesses – Statement of reasons – Single and continuous infringement – Upper limit of fine.#Case C-702/19 P.

May 16, 2025 0 Comments

CELEX:62019CJ0186_SUM: Judgment of the Court (First Chamber) of 3 September 2020.#Supreme Site Services GmbH and Others v Supreme Headquarters Allied Powers Europe.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling — Judicial cooperation in civil matters — Regulation (EU) No 1215/2012 — Article 1(1) — Scope — Civil and commercial matters — Jurisdiction — Exclusive jurisdiction — Article 24(5) — Disputes concerning the enforcement of judgments — Action brought by an international organisation and based on immunity from execution, seeking the lifting of an interim garnishee order and a prohibition on the levying of such an order in the future.#Case C-186/19.

May 16, 2025 0 Comments

CELEX:62019CJ0644_SUM: Judgment of the Court (Eighth Chamber) of 8 October 2020.#FT v Universitatea „Lucian Blaga” Sibiu and Others.#Request for a preliminary ruling from the Curtea de Apel Alba Iulia.#Reference for a preliminary ruling – Social policy – Directive 2000/78/EC – Equal treatment in employment and occupation – Articles 1, 2 and 3 – Directive 1999/70/EC – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clause 4 – Principle of non-discrimination – Measure taken by a university pursuant to national law – Retention of tenured lecturer status beyond the statutory retirement age – Possibility restricted to lecturers with doctoral supervisor status – Lecturers who do not have this status – Fixed-term employment contracts – Lower remuneration than for tenure

May 16, 2025 0 Comments

CELEX:62019CJ0044_SUM: Judgment of the Court (Fifth Chamber) of 3 December 2020.#Repsol Petróleo, SA v Administración General del Estado.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Directive 2003/96/EC – Taxation of energy products and electricity – Article 21(3) – Absence of chargeable event giving rise to taxation – Consumption of energy products within the curtilage of an establishment in which they were produced for the production of final energy products from which non-energy products are also inevitably produced.#Case C-44/19.

May 16, 2025 0 Comments

CELEX:62019CJ0637_SUM: Judgment of the Court (Fifth Chamber) of 28 October 2020.#BY v CX.#Request for a preliminary ruling from the Svea Hovrätt – Patent- och marknadsöverdomstolen.#Reference for a preliminary ruling – Copyright and related rights – Directive 2001/29/EC – Information society – Harmonisation of certain aspects of copyright and related rights – Article 3(1) – Communication to the public – Notion of ‘public’ – Transmission by electronic means to a court of a protected work as evidence in court proceedings.#Case C-637/19.

May 16, 2025 0 Comments
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