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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:62019CJ0056_SUM: Judgment of the Court (Second Chamber) of 10 February 2021.#RFA International, LP v European Commission.#Appeal – Dumping – Imports of ferro-silicon originating in Russia – Regulation (EC) No 1225/2009 – Article 11(9) and (10) – Rejection of applications for a refund of anti-dumping duties paid – Constructed export price – Assessment as to whether the anti-dumping duties have been reflected in the resale prices and subsequent selling prices in the European Union – Obligation to apply the same methodology as in the investigation which led to the imposition of the anti-dumping duty – Change in circumstances – Deduction of anti-dumping duties paid – Conclusive evidence.#Case C-56/19 P.

May 14, 2025 0 Comments

CELEX:62019CJ0393_SUM: Judgment of the Court (First Chamber) of 14 January 2021.#Criminal proceedings against OM.#Request for a preliminary ruling from the Apelativen sad - Plovdiv.#Reference for a preliminary ruling – Article 17 of the Charter of Fundamental Rights of the European Union – Right to property – Article 47 of the Charter of Fundamental Rights – Right to an effective remedy – Framework Decision 2005/212/JHA – Confiscation of crime-related proceeds, instrumentalities and property – Directive 2014/42/EU – Freezing and confiscation of instrumentalities and proceeds of crime in the European Union – National legislation providing for the confiscation, for the benefit of the State, of property used to commit the offence of smuggling – Property belonging to a third party acting in go

May 14, 2025 0 Comments

CELEX:62019CJ0812_SUM: Judgment of the Court (Seventh Chamber) of 11 March 2021.#Danske Bank A/S, Danmark, Sverige Filial v Skatteverket.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable person – Concept – Article 11 – VAT group ‐Principal establishment and branch of a company situated in two different Member States – Principal establishment forming part of a VAT group to which the branch does not belong – Principal establishment providing services to the branch and imputing to it the costs of those services.#Case C-812/19.

May 14, 2025 0 Comments

CELEX:62019CJ0801_SUM: Judgment of the Court (Eighth Chamber) of 17 December 2020.#FRANCK d.d. Zagreb v Ministarstvo financija Republike Hrvatske Samostalni sektor za drugostupanjski upravni postupak.#Request for a preliminary ruling from the Upravni sud u Zagrebu.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 135(1)(b) and (d) – Definitions of ‘granting of credit’ and ‘other negotiable instruments’ – Complex transactions – Principal supply – Provision of funds in return for payment – Transfer of a bill of exchange to a factoring company and the money obtained to the issuer of the bill of exchange.#Case C-801/19.

May 14, 2025 0 Comments

CELEX:62021CO0144_SUM: Order of the President of the Court of 17 September 2021.#European Parliament v European Commission.#Intervention – Article 40 of the Statute of the Court of Justice of the European Union – Application by an agency of the European Union – Standing to intervene in a case between institutions of the Union – Interest in the result of the case – Allowed.#Case C-144/21.

May 14, 2025 0 Comments

CELEX:62019CO0841_SUM: Order of the Court (Eighth Chamber) of 3 March 2021.#JL v Fondo de Garantía Salarial (Fogasa).#Request for a preliminary ruling from the Juzgado de lo Social de Madrid.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Directive 2006/54/EC – Articles 2(1) and 4 – Equal pay for male and female workers – Framework agreement on part-time work – Clause 4 – Part-time workers, primarily female – National guarantee institution for the payment of outstanding claims of relevant workers against their insolvent employers – Ceiling on the payment of those claims – Amount of the ceiling reduced for part-time workers in accordance with the hours worked by the latter in relation to the hours worked by full-time workers – Principle o

May 14, 2025 0 Comments

CELEX:62020CO0248_SUM: Order of the Court (Eighth Chamber) of 18 May 2021.#Skatteverket v Skellefteå Industrihus AB.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Deduction of the input tax paid during the stage of construction of a building – Optional tax liability scheme – Abandonment of the initially planned activity – Adjustment of the deduction of the input tax paid – Reply to the question referred for a preliminary ruling which may be clearly deduced from existing case-law.#Case C-248/20.

May 14, 2025 0 Comments

CELEX:62021CO0134_SUM: Order of the Court (Fifth Chamber) of 26 March 2021.#EV v Agence fédérale pour l'Accueil des demandeurs d'asile (Fedasil).#Request for a preliminary ruling from the Tribunal du travail de Liège.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Border controls, asylum and immigration – Asylum policy – Criteria and mechanisms for determining the Member State responsible for examining an application for international protection – Regulation (EU) No 604/2013 (Dublin III) – Article 27 – Remedies against a transfer decision – Suspensive effect of the remedy – Article 29 – Modalities and time limits for transfers – Standards for the reception of applicants for international protection – Directive 2013/33/EU – Article 18 – National mea

May 14, 2025 0 Comments

CELEX:62019CO0364_SUM: Order of the Court (Sixth Chamber) of 14 April 2021.#XU and Others v SC Credit Europe Ipotecar IFN SA and Credit Europe Bank NV.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Consumer protection – Unfair terms – Directive 93/13/EEC – Article 1(2) – Exclusion from the scope of that directive of contractual terms which reflect mandatory provisions of national law – Article 4(2) – Exception to the assessment of whether a term is unfair – Credit agreement denominated in a foreign currency – Alleged infringement of the obligation of information borne by a seller or supplier – Examination to be carried out by the national court as a matter of priority in the light of Article 1(2).#Case C-364/19.

May 14, 2025 0 Comments

CELEX:62021CO0121(02)_SUM: Order of the Vice-President of the Court of 20 September 2021.#Czech Republic v Republic of Poland.#Application for interim measures – Article 279 TFEU – Environment – Lignite mining activities at an open-cast mine – Turów lignite mine (Poland) – Non-execution – No change in circumstances – Periodic penalty payment.#Case C-121/21 R.

May 14, 2025 0 Comments

CELEX:62021CO0092_SUM: Order of the Court (Fifth Chamber) of 26 March 2021.#VW v Agence fédérale pour l'Accueil des demandeurs d'asile (Fedasil).#Request for a preliminary ruling from the Tribunal du travail de Liège.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Border controls, asylum and immigration – Asylum policy – Criteria and mechanisms for determining the Member State responsible for examining an application for international protection – Regulation (EU) No 604/2013 (Dublin III) – Article 27 – Remedies against a transfer decision – Suspensive effect of the remedy – Article 29 – Modalities and time limits for transfers – Standards for the reception of applicants for international protection – Directive 2013/33/EU – Article 18 – National mea

May 14, 2025 0 Comments

CELEX:62021CO0121(01)_SUM: Order of the Vice-President of the Court of 21 May 2021.#Czech Republic v Republic of Poland.#Interim relief – Article 279 TFEU – Application for interim measures – Environment – Directive 2011/92/EU – Assessment of the effects of certain projects on the environment – Lignite mining activities at an open-cast mine – Turów lignite mine (Poland).#Case C-121/21 R.

May 14, 2025 0 Comments

CELEX:62021CO0204(02)_SUM: Order of the Vice-President of the Court of 14 July 2021.#European Commission v Republic of Poland.#Interim relief – Article 279 TFEU – Application for interim measures – Second subparagraph of Article 19(1) TEU – Independence of the Izba Dyscyplinarna (Disciplinary Chamber) of the Sąd Najwyższy (Supreme Court, Poland) – Charter of Fundamental Rights of the European Union – Article 47 – Effective judicial protection – Independence of judges – Disciplinary regime for judges – Examination of questions of law concerning the lack of independence of judges – Exclusive jurisdiction of the Izba Kontroli Nadzwyczajnej i Spraw Publicznych (Extraordinary Review and Public Affairs Chamber) of the Sąd Najwyższy (Supreme Court).#Case C-204/21 R.

May 14, 2025 0 Comments

CELEX:62020CO0403_SUM: Order of the Court (Seventh Chamber) of 3 March 2021.#CF and Others v European Commission.#Appeal – Article 181 of the Rules of Procedure of the Court – Monetary Agreement between the European Union and the Principality of Andorra – Alleged negligence on the part of the European Commission regarding the contents of the agreement – Alleged negligence on the part of the Commission in monitoring the implementation of the agreement – Action for damages – Dismissal of the action – Causal link – None – Appeal, in part, manifestly inadmissible and, in part, manifestly unfounded.#Case C-403/20 P.

May 14, 2025 0 Comments

CELEX:62021CO0186_SUM: Order of the Court (First Chamber) of 3 June 2021.#J.A. v Republika Slovenija.#Request for a preliminary ruling from the Upravno sodišče Republike Slovenije.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Immigration and asylum policy – International protection – Directive 2013/33/EU – Point (d) of the first subparagraph of Article 8(3) – Detention of applicants for international protection – Applicant detained subject to a return procedure under Directive 2008/115/EC and in respect of whom there are reasonable grounds to believe that he or she is making the application for international protection merely in order to delay or frustrate the enforcement of the return decision – Objective criteria on which such ground

May 14, 2025 0 Comments

CELEX:62020CO0387_SUM: Order of the Court (Sixth Chamber) of 1 September 2021.#Proceedings brought by OKR.#Request for a preliminary ruling from the Notariusz w Krapkowicach Justyna Gawlica - Krapkowice.#Reference for a preliminary ruling – Article 53(2) of the Rules of Procedure of the Court of Justice – Article 267 TFEU – Notary acting as a deputy for another notary – Definition of ‘court or tribunal’ – Criteria – Inadmissibility of the request for a preliminary ruling.#Case C-387/20.

May 14, 2025 0 Comments

CELEX:62020CO0456_SUM: Order of the Court (Tenth Chamber) of 16 June 2021.#Crédit agricole SA and Others v European Central Bank.#Appeal – Article 181 of the Rules of Procedure of the Court of Justice – Economic and monetary policy – Regulation (EU) No 1024/2013 – Article 18(1) – Prudential supervision of credit institutions – Specific supervisory tasks assigned to the European Central Bank (ECB) – Imposition of an administrative pecuniary penalty for infringement of prudential requirements – Regulation (EU) No 575/2013 – Article 26(3) – Own funds requirements – Capital instruments – Issuance of ordinary shares – Categorisation as Common Equity Tier 1 items (CET 1) – No prior authorisation by the competent authority – Negligent breach.#Joined Cases C-456/20 P to C-458/20 P.

May 14, 2025 0 Comments

CELEX:62020CO0328_SUM: Order of the President of the Court of 18 December 2020.#European Commission v Republic of Austria.#Failure of a Member State to fulfil obligations – Application for leave to intervene – Third State, party to the Agreement on the European Economic Area, and EFTA Surveillance Authority – Grant of application for leave to intervene.#Case C-328/20.

May 14, 2025 0 Comments

CELEX:62020CO0507_SUM: Order of the Court (Sixth Chamber) of 3 March 2021.#FGSZ Földgázszállító Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Pécsi Törvényszék.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 90 – Reduction of the taxable amount – Total or partial non-payment of the price – Debt which has become definitively irrecoverable – Limitation period regarding applications for a subsequent reduction in the taxable amount of VAT – Date on which time starts to run.#Case C-507/20.

May 14, 2025 0 Comments

CELEX:62021CO0030_SUM: Order of the Court (Sixth Chamber) of 21 September 2021.#Nemzeti Útdíjfizetési Szolgáltató Zrt. v NW.#Request for a preliminary ruling from the Amtsgericht Lennestadt.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Article 1(1) – Substantive scope – Concept of ‘civil and commercial matters’ – Proceedings seeking to recover a charge relating to the use of a toll road.#Case C-30/21.

May 14, 2025 0 Comments
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