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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:62022TA0002: Case T-2/22: Judgment of the General Court of 11 September 2024 – Sveza Verkhnyaya Sinyachikha and Others v Commission (Dumping – Imports of birch plywood originating in Russia – Definitive anti-dumping duties – Implementing Regulation (EU) 2021/1930 – Adjustment – Export price – Single economic entity – Commission contracts – Normal value – Functions similar to those of an agent working on a commission basis – Article 2(10)(i) of Regulation (EU) 2016/1036 – Selling, general and administrative costs – Dividends – Management costs – Article 2(6) of Regulation 2016/1036 – Product concerned – Market segmentation – Causal link – Other injury factors – Article 3(3), (6) and (7) of Regulation 2016/1036)

October 28, 2024 0 Comments

CELEX:62023CA0429: Case C-429/23, NARE-BG: Judgment of the Court (Seventh Chamber) of 12 September 2024 (request for a preliminary ruling from the Administrativen sad – Varna – Bulgaria) – NARE-BG ЕООD v Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Right of deduction – Time limits for filing and paying certain taxes – Extension of time on account of the COVID-19 pandemic – Denial of the right to deduct VAT – Time-barred – Principles of equivalence, effectiveness and neutrality of VAT)

October 28, 2024 0 Comments

CELEX:62024CB0423: Case C-423/24: Order of the President of the Court of 12 July 2024 (request for a preliminary ruling from the Juzgado de Primera Instancia no 1 de Fuenlabrada – Spain) – F.A.A. v Santander Consumer Finance, SA (Consumer protection – Unfair terms in consumer contracts – Directive 93/13/EEC – Effects of a declaration that a term is unfair – Revolving credit card contract – Directives 87/102/EEC and 2008/48/EC – Obligations of the trader – Assessment of the consumer’s creditworthiness – Failure to state the APR – Penalties)

October 28, 2024 0 Comments

CELEX:62024TN0318: Case T-318/24: Action brought on 25 June 2024 – WS v Commission

October 28, 2024 0 Comments

CELEX:62022TA0741: Case T-741/22: Judgment of the General Court of 11 September 2024 – Ezubov v Council (Common foreign and security policy – Restrictive measures taken in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – Freezing of funds – Restriction on entry into the territory of the Member States – List of persons, entities and bodies subject to the freezing of funds and restrictions on entry into the territory of the Member States – Maintenance of the applicant’s name on the list – Letter informing the applicant of the maintenance of his name on the list – Act not open to challenge – Inadmissibility – Concept of association – Article 2(1) in fine of Decision 2014/145/CFSP – Concept of person benefiting from a leading bu

October 28, 2024 0 Comments

CELEX:62024TB0210: Case T-210/24: Order of the General Court of 10 September 2024 – the airscreen company v EUIPO – Moviescreens Rental (AIRSCREEN)

October 28, 2024 0 Comments

CELEX:62022CA0048: Case C-48/22 P: Judgment of the Court (Grand Chamber) of 10 September 2024 – Google LLC, Alphabet Inc. v European Commission (Appeal – Competition – Abuse of dominant position – Markets for online general search services and specialised product search services – Decision finding an infringement of Article 102 TFEU and Article 54 of the Agreement on the European Economic Area (EEA) – Leveraging abuse – Competition on the merits or anticompetitive practice – Dominant undertaking favouring the display of results from its own specialised search service – Potential anticompetitive effects – Causal link between abuse and effects – Burden of proof – Counterfactual scenario – Capability of foreclosing – As-efficient competitor test)

October 28, 2024 0 Comments

CELEX:62022TA0494: Case T-494/22: Judgment of the General Court of 11 September 2024 – NSD v Council (Common foreign and security policy – Restrictive measures adopted in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – Freezing of funds – List of persons, entities and bodies subject to the freezing of funds and economic resources – Inclusion and maintenance of the applicant’s name on the list – Obligation to state reasons – Error of assessment – Definition of supporting, materially or financially, the Government of the Russian Federation – Freedom to conduct a business – Right to property – Proportionality)

October 28, 2024 0 Comments

CELEX:62023CA0574: Case C-574/23 P: Judgment of the Court (Seventh Chamber) of 12 September 2024 – Anna Nardi v European Central Bank (Appeal – Action for damages – Statement by the President of the European Central Bank (ECB) at a press conference – Alleged damage arising from that statement – Reduction in stock prices – Absence of infringement of rules of law intended to confer rights on individuals – Setting of monetary policy objectives – Division of powers between the decision-making bodies of the ECB – Misuse of power)

October 28, 2024 0 Comments

CELEX:62024TN0261: Case T-261/24: Action brought on 17 May 2024 – Birių Krovinių Terminalas v Council and Commission

October 28, 2024 0 Comments

CELEX:62023CA0243: Case C-243/23, Drebers: Judgment of the Court (Second Chamber) of 12 September 2024 (request for a preliminary ruling from the Hof van Beroep te Gent – Belgium) – Belgische Staat/Federale Overheidsdienst Financiën v L BV (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 187 – Adjustment of deductions – Extended adjustment period for immovable property acquired as capital goods – Concept of capital goods – Article 190 – Option for Member States to treat as capital goods services with characteristics similar to those normally associated with those goods – Building extension and renovation works – Possibility under national law of treating such works as the construction or acquisition of immovable property – Restr

October 28, 2024 0 Comments

CELEX:62022CA0741: Case C-741/22, Casino de Spa and Others: Judgment of the Court (First Chamber) of 12 September 2024 (request for a preliminary ruling from the Tribunal de première instance de Liège – Belgium) – Casino de Spa SA, Ardent Betting SA, Ardent Finance SA and Others v État belge (SPF Finances) (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 135(1)(i) – Exemptions – Betting, lotteries and other forms of gambling – Conditions and limits – Principle of fiscal neutrality – Maintenance of the effects of a piece of national legislation – Entitlement to refund – Unjust enrichment – State aid – Article 107(1) TFEU – Application for a refund of the tax in the form of damages)

October 28, 2024 0 Comments

CELEX:62022TA0744: Case T-744/22: Judgment of the General Court of 11 September 2024 – Tokareva v Council (Common foreign and security policy – Restrictive measures taken in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – Freezing of funds – List of persons, entities and bodies subject to the freezing of funds and economic resources – Maintaining the applicant’s name on the list – Concept of association – Article 2(1), in fine, of Decision 2014/145/CFSP – Concept of benefiting from a leading businessperson operating in Russia – Article 2(1)(g) of Decision 2014/145 – Error of assessment – Non-contractual liability)

October 28, 2024 0 Comments

CELEX:62020CA0465: Case C-465/20 P: Judgment of the Court (Grand Chamber) of 10 September 2024 – European Commission v Ireland, Apple Sales International, Apple Operations International, formerly Apple Operations Europe, Grand Duchy of Luxembourg, Republic of Poland, EFTA Surveillance Authority (Appeal – State aid – Article 107(1) TFEU – Tax rulings issued by a Member State – Selective tax advantages – Allocation of profits generated by intellectual property licences to branches of non-resident companies – Arm’s length principle)

October 28, 2024 0 Comments

CELEX:62023CA0557: Case C-557/23, SPAR Magyarország: Judgment of the Court (Third Chamber) of 12 September 2024 (request for a preliminary ruling from the Szegedi Törvényszék – Hungary) – SPAR Magyarország Kft. v Bács-Kiskun Vármegyei Kormányhivatal (Reference for a preliminary ruling – Common organisation of the markets in agricultural products – Regulation (EU) No 1308/2013 – National legislation laying down regulated prices for certain agricultural products and the obligation to offer for sale a specific quantity of those products – Fines)

October 28, 2024 0 Comments

CELEX:62023CA0248: Case C-248/23, Novo Nordisk (VAT – Contributions paid pursuant to an ex lege obligation): Judgment of the Court (First Chamber) of 12 September 2024 (request for a preliminary ruling from the Fővárosi Törvényszék – Hungary) – Novo Nordisk A/S v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 90(1) – Reduction of the taxable amount consequent on a price reduction after the supply takes place – Contributions paid by a pharmaceutical company to the national health insurance agency – National tax legislation excluding contributions paid by a pharmaceutical company to the public health insurance agency pursuant to an ex lege obligation from the benefit of the r

October 28, 2024 0 Comments

CELEX:62024CN0496: Case C-496/24, Stichting de Thuiskopie: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 17 July 2024 – Stichting Onderhandelingen Thuiskopie vergoeding, Stichting de Thuiskopie v HP Nederland B.V., Dell B.V., Stichting Overlegorgaan Blanco Informatiedragers

October 28, 2024 0 Comments

CELEX:62024TN0463: Case T-463/24: Action brought on 5 September 2024 – Demblon v Parliament

October 28, 2024 0 Comments

CELEX:62023TA0145: Case T-145/23: Judgment of the General Court of 11 September 2024 – Eurosemillas v CPVO – Nador Cott Protection and Carpa Dorada (Nadorcott) (New varieties of plants – Community plant variety rights for the mandarin variety Nadorcott – Nullity proceedings – Burden of proof – Examination of the facts by the CPVO of its own motion)

October 28, 2024 0 Comments

CELEX:62022TA0560: Case T-560/22: Judgment of the General Court of 11 September 2024 – Fachverband Eisenhüttenschlacken v Commission (EU fertilising products – Regulation (EU) 2019/1009 – Delegated Regulation (EU) 2022/973 – Limit values for chromium and vanadium in EU fertilising products using ferrous slags as by-products – Criteria on agronomic efficiency and safety for the use of by-products in fertilising products – Precautionary principle – Legal certainty – Proportionality – Obligation to state reasons)

October 28, 2024 0 Comments
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