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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:62021CJ0779: Judgment of the Court (Grand Chamber) of 4 October 2024.#European Commission and Council of the European Union v Front populaire pour la libération de la Saguia el-Hamra et du Rio de oro (Front Polisario).#Appeals – External action – International agreements – Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part – Agreement on the amendment of Protocols 1 and 4 to that agreement – Concluding act – Allegations of infringements of international law resulting from the applicability of that second agreement to the territory of Western Sahara – Action for annulment – Admissibility – Capacity to be a party to legal proceedings – Locus standi – Condition

October 5, 2024 0 Comments

CELEX:62022CJ0727: Judgment of the Court (Second Chamber) of 4 October 2024.#Friends of the Irish Environment CLG v Government of Ireland and Others.#Reference for a preliminary ruling – Environment – Directive 2001/42/EC – Assessment of the effects of certain plans and programmes on the environment – Article 2(a) – Concept of ‘plans and programmes … which are required by legislative, regulatory or administrative provisions’ – Measure adopted by the government of a Member State solely on the basis of a provision of the Constitution of that Member State providing that the executive power of the State is to be exercised by or on the authority of that government.#Case C-727/22.

October 5, 2024 0 Comments

CELEX:62022CJ0412: Judgment of the Court (Ninth Chamber) of 4 October 2024.#Autoridade Tributária e Aduaneira v NT.#Reference for a preliminary ruling – Dumping – Importation of certain iron or steel fasteners originating in the People’s Republic of China – Imports of certain iron or steel fasteners consigned from Malaysia – Implementing Regulation (EU) 2016/278 – Repeal of the anti-dumping duties imposed by Regulation (EC) No 91/2009 – Entry into effect of that repeal – Imports prior to that entry into effect – Post-clearance recovery of anti-dumping duties.#Case C-412/22.

October 5, 2024 0 Comments

CELEX:62022CJ0608: Judgment of the Court (Third Chamber) of 4 October 2024.#AH and FN v Bundesamt für Fremdenwesen und Asyl.#References for a preliminary ruling – Area of freedom, security and justice – Common asylum policy – Directive 2011/95/EU – Conditions that must be fulfilled by third-country nationals in order to be granted refugee status – Article 2(d) and (e) – Concept of ‘act of persecution’ – Level of seriousness required – Article 9 – Sufficiently severe accumulation of measures that discriminate against women – Article 9(1)(b) – Types of acts of persecution – Article 9(2) – Assessment of applications for international protection – Article 4(3) – Obligation to carry out an individual assessment – Scope.#Joined Cases C-608/22 and C-609/22.

October 5, 2024 0 Comments

CELEX:62022CJ0585:           Arrêt de la Cour (première chambre) du 4 octobre 2024.#X BV contre Staatssecretaris van Financiën.#Renvoi préjudiciel – Liberté d’établissement – Article 49 TFUE – Impôt sur les sociétés – Emprunt transfrontalier intragroupe aux fins du financement de l’acquisition ou de l’augmentation d’une participation dans une société non liée au groupe concerné qui devient, à la suite de cette opération, liée à ce groupe – Déduction des intérêts versés au titre de cet emprunt – Emprunt contracté à des conditions de pleine concurrence – Notion de “montage purement artificiel” – Principe de proportionnalité.#Affaire C-585/22.

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October 5, 2024 0 Comments

CELEX:62022CJ0581: Judgment of the Court (First Chamber) of 4 October 2024.#thyssenkrupp AG v European Commission.#Appeal – Competition – Regulation (EC) No 139/2004 – Concentration between undertakings – Decision declaring the concentration incompatible with the internal market and the functioning of the EEA Agreement – Determination of the relevant markets – Significant impediment to effective competition – Creation or strengthening of a dominant position – Non-coordinated effects – Standard of proof – Concepts of ‘important competitive force’ and ‘close competitors’ – Closeness of competition between the merging parties – Herfindahl-Hirschmann Index – Requests for information – Distortion.#Case C-581/22 P.

October 5, 2024 0 Comments

CELEX:62022CJ0621: Judgment of the Court (Ninth Chamber) of 4 October 2024.#Koninklijke Nederlandse Lawn Tennisbond v Autoriteit Persoonsgegevens.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 5(1)(a) – Lawfulness of processing – Point (f) of the first subparagraph of Article 6(1) – Necessity of processing for the purposes of the legitimate interests pursued by the controller or by a third party – Concept of ‘legitimate interests’ – Commercial interest – Sports federation – Disclosure, for consideration, of the personal data of the members of a sports federation to sponsors without the consent of those members.#Case C-621/22.

October 5, 2024 0 Comments

CELEX:62022CJ0546: Judgment of the Court (Seventh Chamber) of 4 October 2024.#GF v Schauinsland-Reisen GmbH.#Reference for a preliminary ruling – Package travel and linked travel arrangements – Directive (EU) 2015/2302 – Article 12(3) – Termination of a package travel contract by the organiser – Unavoidable and extraordinary circumstances – Performance of the trip prevented as a result of such circumstances – Official recommendation advising against travel to the destination country due to the spread of COVID-19.#Case C-546/22.

October 5, 2024 0 Comments

CELEX:62022CJ0793: Judgment of the Court (Fourth Chamber) of 4 October 2024.#Biohemp Concept SRL v Direcţia pentru Agricultură Judeţeană Alba.#Reference for a preliminary ruling – Common agricultural policy – Regulation (EU) No 1305/2013 – Regulation (EU) No 1307/2013 – Regulation (EU) No 1308/2013 – Cultivation of hemp (Cannabis sativa) – Refusal to issue a permit for the cultivation of hemp using hydroponic systems in an indoor environment.#Case C-793/22.

October 5, 2024 0 Comments

CELEX:62023CJ0031:           Arrêt de la Cour (sixième chambre) du 4 octobre 2024.#Ferriere Nord SpA contre Commission européenne.#Pourvoi – Concurrence – Ententes – Marché des ronds à béton – Décision de la Commission européenne constatant une infraction à l’article 65 CA, après l’expiration du traité CECA, sur le fondement du règlement (CE) no 1/2003 – Décision prise à la suite de l’annulation de décisions antérieures – Tenue d’une nouvelle audition en présence des autorités de concurrence des États membres – Droits de la défense – Principe de bonne administration – Exigence d’impartialité – Délai raisonnable – Obligation de motivation – Proportionnalité – Principe ne bis in idem – Exception d’illégalité – Circonstances aggravantes – Récidive – Circonstances atténuantes – Égalité de tra

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October 5, 2024 0 Comments

CELEX:62023CJ0494: Judgment of the Court (Seventh Chamber) of 4 October 2024.#QE and IJ v DP and EB.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction and the enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Article 1(1) – Scope – Civil and commercial matters – Concept – Proceedings seeking to substitute the defendant’s consent to the release of property seized by the law enforcement authorities from the custody of the court – Article 8(2) – Application to intervene – Concept of ‘third party’.#Case C-494/23.

October 5, 2024 0 Comments

CELEX:62023CJ0475: Judgment of the Court (Ninth Chamber) of 4 October 2024.#Voestalpine Giesserei Linz v Administraţia Judeţeană a Finanţelor Publice Cluj and Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 168(a) – Right to deduct VAT – Acquisition of goods by a taxable person – Making available of those goods free of charge to a subcontractor for the purpose of carrying out works for the taxable person – Refusal of the deduction of the VAT relating to those goods.#Case C-475/23.

October 5, 2024 0 Comments

CELEX:62022CJ0585_RES:           Arrêt de la Cour (première chambre) du 4 octobre 2024.#X BV contre Staatssecretaris van Financiën.#Renvoi préjudiciel – Liberté d’établissement – Article 49 TFUE – Impôt sur les sociétés – Emprunt transfrontalier intragroupe aux fins du financement de l’acquisition ou de l’augmentation d’une participation dans une société non liée au groupe concerné qui devient, à la suite de cette opération, liée à ce groupe – Déduction des intérêts versés au titre de cet emprunt – Emprunt contracté à des conditions de pleine concurrence – Notion de “montage purement artificiel” – Principe de proportionnalité.#Affaire C-585/22.

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October 5, 2024 0 Comments

CELEX:62023CJ0507: Judgment of the Court (Eighth Chamber) of 4 October 2024.#A v Patērētāju tiesību aizsardzības centrs.#Reference for a preliminary ruling – Protection of personal data – Regulation (EU) 2016/679 – Article 82(1) – Right to compensation and liability – Unlawful processing of data – Infringement of the right to protection of personal data – Concept of ‘damage’ – Compensation for non-material damage in the form of apologies – Whether permissible – Principle of effectiveness – Assessment of the form and level of compensation – Whether possible to take into consideration the attitude and motivation of the controller.#Case C-507/23.

October 5, 2024 0 Comments

CELEX:62023CJ0200: Judgment of the Court (First Chamber) of 4 October 2024.#Agentsia po vpisvaniyata v OL.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Publication in the commercial register of a company’s constitutive instrument containing personal data – Directive (EU) 2017/1132 – Non-compulsory personal data – Lack of consent of the data subject – Right to erasure – Non-material damage.#Case C-200/23.

October 5, 2024 0 Comments

CELEX:62023CJ0200_RES: Judgment of the Court (First Chamber) of 4 October 2024.#Agentsia po vpisvaniyata v OL.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Publication in the commercial register of a company’s constitutive instrument containing personal data – Directive (EU) 2017/1132 – Non-compulsory personal data – Lack of consent of the data subject – Right to erasure – Non-material damage.#Case C-200/23.

October 5, 2024 0 Comments

CELEX:62023CJ0004_RES: Judgment of the Court (Grand Chamber) of 4 October 2024.#M.-A.A. v Direcţia de Evidenţă a Persoanelor Cluj and Others.#Reference for a preliminary ruling – Citizenship of the Union – Articles 20 and 21 TFEU – Articles 7 and 45 of the Charter of Fundamental Rights of the European Union – Right to move and reside freely within the territory of the Member States – Union citizen who has lawfully acquired, during the exercise of that right and his residence in another Member State, a change of his first name and gender identity – Obligation on the part of that Member State to recognise and enter in the birth certificate that change of first name and gender identity – National legislation which does not permit such recognition and entry, obliging the party concerned to bri

October 5, 2024 0 Comments

CELEX:62023CJ0004: Judgment of the Court (Grand Chamber) of 4 October 2024.#M.-A.A. v Direcţia de Evidenţă a Persoanelor Cluj and Others.#Reference for a preliminary ruling – Citizenship of the Union – Articles 20 and 21 TFEU – Articles 7 and 45 of the Charter of Fundamental Rights of the European Union – Right to move and reside freely within the territory of the Member States – Union citizen who has lawfully acquired, during the exercise of that right and his residence in another Member State, a change of his first name and gender identity – Obligation on the part of that Member State to recognise and enter in the birth certificate that change of first name and gender identity – National legislation which does not permit such recognition and entry, obliging the party concerned to bring n

October 5, 2024 0 Comments

CELEX:62023CJ0134: Judgment of the Court (Fourth Chamber) of 4 October 2024.#Somateio «Elliniko Symvoulio gia tous Prosfyges» and Astiki Mi Kerdoskopiki Etaireia «Ypostirixi Prosfygon sto Aigaio» v Ypourgos Exoterikon and Ypourgos Metanastefsis kai Asylou.#Reference for a preliminary ruling – Granting of international protection – Directive 2013/32/EU – Article 38 – Article 18 of the Charter of Fundamental Rights of the European Union – Concept of ‘safe third country’ – Classification of the Republic of Türkiye as a ‘safe third country’ – Readmission of applicants for international protection in third countries – Refusal.#Case C-134/23.

October 5, 2024 0 Comments

CELEX:62023CJ0171: Judgment of the Court (Fourth Chamber) of 4 October 2024.#UP CAFFE d.o.o. v Ministarstvo financija Republike Hrvatske.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Point 19 of Article 287 – VAT exemption scheme for small enterprises – Abusive practice by forming a new company.#Case C-171/23.

October 5, 2024 0 Comments
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