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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:62024CJ0387: Judgment of the Court (First Chamber) of 4 October 2024.#C v Staatssecretaris van Justitie en Veiligheid.#Reference for a preliminary ruling – Urgent preliminary ruling procedure – Border control, asylum and immigration – Directive 2008/115/EC – Article 15(2)(b) – Detention of a third-country national for the purpose of removal – Directive 2013/33/EU – Article 9 – Detention of an applicant for international protection – Regulation (EU) No 604/2013 – Article 28(2) – Detention for the purpose of transfer – Unlawful detention – Articles 6 and 47 of the Charter of Fundamental Rights of the European Union.#Case C-387/24 PPU.

October 5, 2024 0 Comments

CELEX:62023CJ0242:           Arrêt de la Cour (première chambre) du 4 octobre 2024.#Tecno*37 contre Ministero dello Sviluppo Economico et Camera di Commercio Industria Artigianato e Agricoltura di Bologna.#Renvoi préjudiciel – Libre prestation de services – Directive 2006/123/CE – Article 25, paragraphe 1 – Restrictions aux activités pluridisciplinaires – Profession réglementée – Réglementation nationale prévoyant, de manière générale, une incompatibilité entre l’exercice conjoint de l’activité d’intermédiation immobilière et celle de syndic de copropriété d’immeubles – Exigences d’indépendance et d’impartialité – Proportionnalité de la restriction – Conséquences de la clôture d’une procédure d’infraction de la Commission européenne contre un État membre.#Affaire C-242/23.

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October 5, 2024 0 Comments

CELEX:62023CJ0438_RES:           Arrêt de la Cour (deuxième chambre) du 4 octobre 2024.#Protéines France e.a. contre Ministre de l'Économie, des Finances et de la Souveraineté industrielle et numérique.#Renvoi préjudiciel – Règlement (UE) no 1169/2011 – Information des consommateurs sur les denrées alimentaires – Article 2, paragraphe 2, sous n) à p), et articles 7, 9 et 17 – Pratiques loyales concernant la dénomination des denrées alimentaires – Dénominations légales, noms usuels et noms descriptifs – Remplacement de composants ou d’ingrédients d’une denrée alimentaire – Article 38, paragraphe 1 – Questions expressément harmonisées – Mesures nationales interdisant l’utilisation de dénominations carnées pour désigner un produit contenant des protéines végétales.#Affaire C-438/23.

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October 5, 2024 0 Comments

CELEX:62023CJ0242_RES:           Arrêt de la Cour (première chambre) du 4 octobre 2024.#Tecno*37 contre Ministero dello Sviluppo Economico et Camera di Commercio Industria Artigianato e Agricoltura di Bologna.#Renvoi préjudiciel – Libre prestation de services – Directive 2006/123/CE – Article 25, paragraphe 1 – Restrictions aux activités pluridisciplinaires – Profession réglementée – Réglementation nationale prévoyant, de manière générale, une incompatibilité entre l’exercice conjoint de l’activité d’intermédiation immobilière et celle de syndic de copropriété d’immeubles – Exigences d’indépendance et d’impartialité – Proportionnalité de la restriction – Conséquences de la clôture d’une procédure d’infraction de la Commission européenne contre un État membre.#Affaire C-242/23.

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October 5, 2024 0 Comments

UPRS Sodba I U 1845/2019-19

Zdi se, da je tožena stranka DUTB v konkretnem primeru štela za poslovni subjekt pod prevladujočim vplivom oseb javnega prava, vendar za to ni podala nobene utemeljitve v smislu, da DUTB ne izpolnjuje kriterijev, ki opredeljujejo pravno osebo javnega prava, ali da nima javnega pooblastila na podlagi zakona. Šele, ko Informacijski pooblaščenec, ki je specializiran in avtonomen organ za področje uresničevanja ustavne pravice do dostopa do informacije javnega značaja, ugotovi in utemelji, da ne gre za zavezanca po 1. členu ZDIJZ, pride v poštev, če so izpolnjeni zakonski pogoji, določilo 1.a člena ZDIJZ, ki kot zavezance opredeljuje tudi določene poslovne subjekte pod prevladujočim vplivom oseb javnega prava. Opredelitvi informacije javnega značaja, če gre za zavezanca po 1. členu ZDIJZ ali pa če gre za zavezanca po 1.a. členu ZDIJZ se namreč razlikujeta, pomembno pa se razlikuje tudi ureditev izjem glede dostopa do informacije javnega značaja v odvisnosti od tega,...
October 4, 2024 0 Comments

CELEX:62024CO0318(01)

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October 4, 2024 0 Comments

CELEX:32024D2641: Political and Security Committee Decision (CFSP) 2024/2641 of 1 October 2024 on the appointment of the EU Force Commander for the European Union military operation in the Mediterranean (EUNAVFOR MED IRINI) and repealing Decision (CFSP) 2024/1014 (EUNAVFOR MED IRINI/5/2024)

October 4, 2024 0 Comments

CELEX:32024D1744R(02): Corrigendum to Council Decision (CFSP) 2024/1744 of 24 June 2024 amending Decision 2014/512/CFSP concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine (OJ L, 2024/1744, 24.6.2024)

October 4, 2024 0 Comments

CELEX:32024D05995: Council Decision of 24 September 2024 replacing an alternate member of the Advisory Committee on Safety and Health at Work for Sweden

October 4, 2024 0 Comments

CELEX:32024R1745R(04): Corrigendum to Council Regulation (EU) 2024/1745 of 24 June 2024 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine (OJ L, 2024/1745, 24.6.2024)

October 4, 2024 0 Comments

CELEX:32024D2606: Council Decision (EU) 2024/2606 of 23 September 2024 establishing the position to be taken on behalf of the European Union within the Partnership Council established by the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part, as regards modifications to Annex 3 to that Agreement

October 4, 2024 0 Comments

CELEX:62022TJ0797: Judgment of the General Court (Grand Chamber) of 2 October 2024.#Ordre néerlandais des avocats du barreau de Bruxelles and Others v Council of the European Union.#Common foreign and security policy – Restrictive measures adopted in view of Russia’s actions destabilising the situation in Ukraine – Prohibition on the provision of legal advisory services to the Russian Government and entities established in Russia – Fundamental role of lawyers in a democratic society – Right of lawyers to provide legal advisory services – Right to be advised by a lawyer – Articles 7 and 47 and Article 52(2) of the Charter of Fundamental Rights – Independence of lawyers – Rule of law – Proportionality – Legal certainty.#Case T-797/22.

October 3, 2024 0 Comments

CELEX:62022TJ0797_RES: Judgment of the General Court (Grand Chamber) of 2 October 2024.#Ordre néerlandais des avocats du barreau de Bruxelles and Others v Council of the European Union.#Common foreign and security policy – Restrictive measures adopted in view of Russia’s actions destabilising the situation in Ukraine – Prohibition on the provision of legal advisory services to the Russian Government and entities established in Russia – Fundamental role of lawyers in a democratic society – Right of lawyers to provide legal advisory services – Right to be advised by a lawyer – Articles 7 and 47 and Article 52(2) of the Charter of Fundamental Rights – Independence of lawyers – Rule of law – Proportionality – Legal certainty.#Case T-797/22.

October 3, 2024 0 Comments

CELEX:62023TJ0126:           Arrêt du Tribunal (quatrième chambre élargie) du 2 octobre 2024.#VC contre Agence européenne pour la sécurité et la santé au travail.#Marchés publics – Règlement financier – Exclusion pour une durée de deux ans des procédures de passation de marchés et d’octroi de subventions financées par le budget général de l’Union et par le FED – Publication de l’exclusion – Inscription dans la base de données du système de détection rapide et d’exclusion – Faute professionnelle grave – Décision d’une autorité nationale de concurrence – Suspension par le juge national – Obligation de motivation – Droit à une protection juridictionnelle effective – Mesures correctrices – Compétence de pleine juridiction – Erreur manifeste d’appréciation – Erreur d’appréciation – Proportionn

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October 3, 2024 0 Comments

CELEX:62023TJ0126_RES:           Arrêt du Tribunal (quatrième chambre élargie) du 2 octobre 2024.#VC contre Agence européenne pour la sécurité et la santé au travail.#Marchés publics – Règlement financier – Exclusion pour une durée de deux ans des procédures de passation de marchés et d’octroi de subventions financées par le budget général de l’Union et par le FED – Publication de l’exclusion – Inscription dans la base de données du système de détection rapide et d’exclusion – Faute professionnelle grave – Décision d’une autorité nationale de concurrence – Suspension par le juge national – Obligation de motivation – Droit à une protection juridictionnelle effective – Mesures correctrices – Compétence de pleine juridiction – Erreur manifeste d’appréciation – Erreur d’appréciation – Proport

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October 3, 2024 0 Comments

CELEX:62022TJ0332_RES:           Arrêt du Tribunal (deuxième chambre élargie) du 2 octobre 2024.#TotalEnergies Marketing Nederland NV contre Commission européenne.#Accès aux documents – Règlement (CE) no 1049/2001 – Documents relatifs à une procédure d’application de l’article 101 TFUE – Refus d’accès – Exception relative à la protection des objectifs des activités d’inspection, d’enquête et d’audit – Exception relative à la protection des intérêts commerciaux d’un tiers – Présomption générale de confidentialité – Obligation d’identifier les documents couverts par la présomption et d’en fournir une liste.#Affaire T-332/22.

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October 3, 2024 0 Comments

CELEX:62022TJ0448: Judgment of the General Court (Fourth Chamber) of 2 October 2024.#PW v European External Action Service.#Civil service – Contract staff – Refusal to reimburse annual travel expenses for dependent children – Article 8(1) of Annex VII to the Staff Regulations – Action for annulment – Act adversely affecting an official – Decision which definitively lays down the position of the administration – Admissibility – Principle of sound administration – Duty to have regard for the welfare of staff.#Case T-448/22.

October 3, 2024 0 Comments

CELEX:62022TJ0587: Judgment of the General Court (Second Chamber, Extended Composition) of 2 October 2024 (Extracts).#Crown Holdings, Inc. and Crown Cork & Seal Deutschland Holdings GmbH v European Commission.#Competition – Agreements, decisions and concerted practices – Metal packaging market – Decision finding an infringement of Article 101 TFEU – Cooperation between the Commission and the national competition authorities – Initiation of an investigation procedure by the Commission at the request of a national competition authority – Period for re-allocation – Obligation to state reasons – Legitimate expectations – Principle of subsidiarity – Rights of the defence – Proportionality – Principle of good administration – Counterclaim for re-evaluation of the amount of the fine following a s

October 3, 2024 0 Comments

CELEX:62015TJ0624(01): Judgment of the General Court (Second Chamber, Extended Composition) of 2 October 2024 (Extracts).#European Food SA and Others v European Commission.#State aid – Articles 107 and 108 TFEU – Bilateral investment treaty – Arbitration clause – Romania – Accession to the European Union – Repeal of a tax incentives scheme prior to accession – Arbitral award granting payment of damages after accession – Decision declaring the aid incompatible with the internal market and ordering its recovery – First paragraph of Article 351 TFEU – Obligation to state reasons – Concept of ‘State aid’ – Advantage – Selective nature – Whether imputable to the State – Whether compatible with the internal market – Aid facilitating the economic development of disadvantaged regions – Recovery –

October 3, 2024 0 Comments

CELEX:62022TJ0669: Judgment of the General Court (Ninth Chamber) of 2 October 2024 (Extracts).#IP v European Commission.#Civil service – Members of the contract staff – Disciplinary proceedings – Disciplinary penalty – Termination of the contract without notice – OLAF investigation – Reimbursement of medical expenses – Article 266 TFEU – Decision adopted to implement a judgment of the General Court – Measures necessary to implement a judgment delivered in an action for annulment – Res judicata – Procedural defect – Article 12 of Annex IX to the Staff Regulations – Consultation of the Disciplinary Board – Rights of the defence – Liability – Material and non-material damage.#Case T-669/22.

October 3, 2024 0 Comments
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