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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:62023CJ0408: Judgment of the Court (Seventh Chamber) of 17 October 2024.#Rechtsanwältin und Notarin v Präsidentin des Oberlandesgerichts Hamm.#Reference for a preliminary ruling – Social policy – Equal treatment in employment and occupation – Article 21 of the Charter of Fundamental Rights of the European Union – Directive 2000/78/EC – Article 2(2)(a) and Article 6(1) – Prohibition of discrimination on grounds of age – Upper age limit of 60 years for first appointment to the position of lawyer commissioned as notary – Vacant positions due to a lack of younger candidates – Justification – Appropriateness and necessity.#Case C-408/23.

October 18, 2024 0 Comments

CELEX:62022CJ0701: Judgment of the Court (Third Chamber) of 17 October 2024.#SC AA SRL v MFE.#Reference for a preliminary ruling – European Regional Development Fund (ERDF) – Regulation (EC) No 1083/2006 – Article 60 – Principle of sound financial management – Article 80 – Right of beneficiaries to receive payments as soon as possible and in full – Right to obtain interest for late payment – Principles of effectiveness and equivalence – Termination of an ERDF financing contract on account of irregularities in its performance – Annulment of that termination – Correction of the irregularities – Combating late payment in commercial transactions – Directive 2011/7/EU – Scope.#Case C-701/22.

October 18, 2024 0 Comments

CELEX:62022CJ0076: Judgment of the Court (Third Chamber) of 17 October 2024.#QI v Santander Bank Polska S.A.#Reference for a preliminary ruling – Consumer protection – Directive 2014/17/EU – Credit agreements for consumers relating to residential immovable property – Article 25(1) – Early repayment – Consumer’s right to a reduction in the total cost of the credit – Article 4(13) – Concept of ‘total cost of the credit to the consumer’ – Costs that are dependent of the duration of the contract – Commission for granting the credit payable when concluding the contract – Methodology for calculating the reduction.#Case C-76/22.

October 18, 2024 0 Comments

CELEX:62023CJ0028: Judgment of the Court (Fourth Chamber) of 17 October 2024.#NFŠ a.s. v Slovenská republika konajúca prostredníctvom Ministerstva školstva, vedy, výskumu a športu Slovenskej republiky and Ministerstvo školstva, vedy, výskumu a športu Slovenskej republiky.#Reference for a preliminary ruling – Public procurement of works, supplies and services – Directive 2004/18/EC – Concept of ‘public works contracts’ – Collection of agreements comprising a grant agreement and an undertaking to purchase – Direct economic interest for the contracting authority – Work corresponding to the requirements specified by the contracting authority – Grant and undertaking to purchase constituting State aid compatible with the internal market – Directive 89/665/EEC – Directive 2014/24/EU – Consequence

October 18, 2024 0 Comments

CELEX:62023CJ0239_RES: Judgment of the Court (Second Chamber) of 17 October 2024.#Karl und Georg Anwander GbR Güterverwaltung v Land Baden-Württemberg.#Reference for a preliminary ruling – Common agricultural policy (CAP) – Funding by the European Agricultural Fund for Rural Development (EAFRD) – Regulation (EU) No 1305/2013 – Articles 31 and 32 – Payments for areas facing natural or other specific constraints – Mountain areas – Compensatory allowance – National administrative provisions excluding payment of that allowance for eligible areas situated in a region, of the same Member State, other than the region where the place of business of the agricultural holding is located – Provisions using the place of business of the agricultural holding as a condition for the grant of that compensat

October 18, 2024 0 Comments

CELEX:62023CJ0239: Judgment of the Court (Second Chamber) of 17 October 2024.#Karl und Georg Anwander GbR Güterverwaltung v Land Baden-Württemberg.#Reference for a preliminary ruling – Common agricultural policy (CAP) – Funding by the European Agricultural Fund for Rural Development (EAFRD) – Regulation (EU) No 1305/2013 – Articles 31 and 32 – Payments for areas facing natural or other specific constraints – Mountain areas – Compensatory allowance – National administrative provisions excluding payment of that allowance for eligible areas situated in a region, of the same Member State, other than the region where the place of business of the agricultural holding is located – Provisions using the place of business of the agricultural holding as a condition for the grant of that compensatory

October 18, 2024 0 Comments

CELEX:62023CJ0302: Judgment of the Court (Tenth Chamber) of 17 October 2024.#Marek Jarocki v C. J.#Reference for a preliminary ruling – Internal market – Electronic identification and trust services for electronic transactions – Regulation (EU) No 910/2014 – Article 25 – Electronic signatures – Legal effect and evidential value in legal proceedings – National legislation allowing the lodging with the courts, by electronic means, of procedural documents signed electronically – Need for those courts to have an appropriate ICT system.#Case C-302/23.

October 18, 2024 0 Comments

CELEX:62023CJ0409: Judgment of the Court (Fourth Chamber) of 17 October 2024.#Riverty GmbH, successeur légal de Arvato Finance BV v MI.#Reference for a preliminary ruling – Consumer protection – Directive 2008/48/EC – Scope – Credit agreements for consumers – Exceptions – Article 2(2)(f) – Interest-free credit agreements without other charges or providing for negligible charges – Deferred payment service ‘Buy now, pay later’ – Late payment – Default interest and out-of-court collection costs.#Case C-409/23.

October 18, 2024 0 Comments

CELEX:62023CJ0159: Judgment of the Court (First Chamber) of 17 October 2024.#Sony Computer Entertainment Europe Ltd v Datel Design and Development Ltd and Others.#Reference for a preliminary ruling – Intellectual property – Copyright and related rights – Legal protection of computer programs – Directive 2009/24/EC – Article 1 – Scope – Forms of expression of a computer program – Concept – Article 4(1)(b) – Alteration of a computer program – Change of the content of the variables stored in the computer’s RAM and used during the running of the program.#Case C-159/23.

October 18, 2024 0 Comments

CELEX:62023CJ0159_RES: Judgment of the Court (First Chamber) of 17 October 2024.#Sony Computer Entertainment Europe Ltd v Datel Design and Development Ltd and Others.#Reference for a preliminary ruling – Intellectual property – Copyright and related rights – Legal protection of computer programs – Directive 2009/24/EC – Article 1 – Scope – Forms of expression of a computer program – Concept – Article 4(1)(b) – Alteration of a computer program – Change of the content of the variables stored in the computer’s RAM and used during the running of the program.#Case C-159/23.

October 18, 2024 0 Comments

CELEX:62023CJ0650: Judgment of the Court (Eighth Chamber) of 17 October 2024.#E EAD v DW.#Reference for a preliminary ruling – Air transport – Package tour – Regulation (EC) No 261/2004 – Article 3(6) – Directive (EU) 2015/2302 – Article 14(5) – Cumulative application – Limitations – Regulation No 261/2004 – Article 3(2) – Article 4(3) – Compensation for passengers in the event of denied boarding – Passengers informed in advance of denied boarding – Incorrect information – Tour operator transferring passengers to another flight – Flight nonetheless carried out by the operating air carrier as originally planned – Operating air carrier’s obligation to provide compensation – Article 13 – Possibility of seeking reimbursement from the tour operator.#Case C-650/23.

October 18, 2024 0 Comments

CELEX:62022CO0112

This document does not exist in English.
October 18, 2024 0 Comments

CELEX:32024D2713: Council Decision (EU) 2024/2713 of 10 October 2024 on the position to be taken on behalf of the European Union within the Council of Members of the International Olive Council with respect to the accession of San Marino to the International Agreement on Olive Oil and Table Olives, 2015

October 18, 2024 0 Comments

CELEX:32018R0858R(09)

The corrigendum does not concern the English version.
October 18, 2024 0 Comments

CELEX:32024L1499R(01):           Berichtigung der Richtlinie (EU) 2024/1499 des Rates vom 7. Mai 2024 über Standards für Gleichbehandlungsstellen im Bereich der Gleichbehandlung von Personen ungeachtet ihrer Rasse oder ethnischen Herkunft, der Gleichbehandlung von Personen in Beschäftigung und Beruf ungeachtet ihrer Religion oder Weltanschauung, einer Behinderung, ihres Alters oder ihrer sexuellen Ausrichtung sowie von Frauen und Männern im Bereich der sozialen Sicherheit und im Bereich des Zugangs zu und der Versorgung mit Gütern und Dienstleistungen und zur Änderung der Richtlinien 2000/43/EG und 2004/113/EG (ABl. L, 2024/1499, 29.5.2024)

The corrigendum does not concern the English version.
October 18, 2024 0 Comments

CELEX:32004R0138R(02):           Berichtigung der Verordnung (EG) Nr. 138/2004 des Europäischen Parlaments und des Rates vom 5. Dezember 2003 zur Landwirtschaftlichen Gesamtrechnung in der Gemeinschaft (ABl. L 33 vom 5.2.2004)

The corrigendum does not concern the English version.
October 18, 2024 0 Comments

CELEX:32009R0767R(08)

The corrigendum does not concern the English version.
October 18, 2024 0 Comments

CELEX:32024D06306: Council Decision of 15 October 2024 replacing a member of the Advisory Committee for the Coordination of Social Security Systems for Denmark

October 18, 2024 0 Comments

CELEX:32024D2708: Council Decision (EU) 2024/2708 of 14 October 2024 establishing the position to be taken on behalf of the European Union with regard to certain resolutions to be voted at the 22nd General Assembly of the International Organisation of Vine and Wine, to be held on 18 October 2024

October 18, 2024 0 Comments

Vrhovno sodišče je pritrdilo davčnemu organu

October 17, 2024 0 Comments
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