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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:62023CA0487: Case C-487/23: Judgment of the Court (Eighth Chamber) of 11 July 2024 – European Commission v Portuguese Republic (Failure of a Member State to fulfil obligations – Directive 2011/7/EU – Combatting late payment in commercial transactions – Article 4 – Commercial transactions between undertakings and public authorities – Obligation of Member States to ensure that public authorities comply with the periods of payment laid down in that article)

September 16, 2024 0 Comments

CELEX:62024CN0536: Case C-536/24 P: Appeal brought on 6 August 2024 by the Single Resolution Board against the judgment of the General Court (Eighth Chamber, Extended Composition) delivered on 29 May 2024 in Case T-395/22, Hypo Vorarlberg Bank AG v Single Resolution Board

September 16, 2024 0 Comments

CELEX:62024TN0356: Case T-356/24: Action brought on 16 July 2024 – Republic of Lithuania v Commission

September 16, 2024 0 Comments

CELEX:62024CN0424: Case C-424/24, FIGC and CONI: Request for a preliminary ruling from the Tribunale amministrativo regionale per il Lazio (Italy) lodged on 17 June 2024 – ZD v Federazione Italiana Giuoco Calcio (FIGC), Comitato Olimpico Nazionale Italiano (CONI), Procura federale presso la Federazione Italiana Giuoco Calcio (FIGC), Collegio di garanzia dello sport presso il Comitato Olimpico Nazionale Italiano (CONI), Corte federale d’appello presso la Federazione Italiana Giuoco Calcio (FIGC)

September 16, 2024 0 Comments

Davčna obravnava prihodkov od prodaje nepremičnine, ki se je uporabljala za opravljanje nepridobitne dejavnosti

September 13, 2024 0 Comments

Obveznost obračunavanja davčnega odtegljaja po 70. členu ZDDPO-2 ob prenehanju alternativnega investicijskega sklada brez pravne osebnosti

September 13, 2024 0 Comments

CELEX:62023CJ0571:           Arrêt de la Cour (septième chambre) du 12 septembre 2024.#Aldo D’Agostino contre Banque centrale européenne.#Pourvoi – Recours en indemnité – Déclaration de la présidente de la Banque centrale européenne (BCE) lors d’une conférence de presse – Préjudices supposés découler de cette déclaration – Baisse des indices boursiers – Absence de violation de règles de droit ayant pour objet de conférer des droits aux particuliers – Fixation des objectifs de la politique monétaire – Répartition des compétences entre les organes de la BCE – Abus de pouvoir.#Affaire C-571/23 P.

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September 13, 2024 0 Comments

CELEX:62023CJ0574:           Arrêt de la Cour (septième chambre) du 12 septembre 2024.#Anna Nardi contre Banque centrale européenne.#Pourvoi – Recours en indemnité – Déclaration de la présidente de la Banque centrale européenne (BCE) lors d’une conférence de presse – Préjudices supposés découler de cette déclaration – Baisse des indices boursiers – Absence de violation de règles de droit ayant pour objet de conférer des droits aux particuliers – Fixation des objectifs de la politique monétaire – Répartition des compétences entre les organes de la BCE – Abus de pouvoir.#Affaire C-574/23 P.

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September 13, 2024 0 Comments

CELEX:62022CJ0017: Judgment of the Court (Fourth Chamber) of 12 September 2024.#HTB Neunte Immobilien Portfolio geschlossene Investment UG & Co. KG and Ökorenta Neue Energien Ökostabil IV geschlossene Investment GmbH & Co. KG v Müller Rechtsanwaltsgesellschaft mbH and Others.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Points (b), (c) and (f) of the first subparagraph of Article 6(1) – Lawfulness of processing – Necessity of processing for the purpose of performing a contract to which the data subject is party – Necessity of processing for the purpose of complying with a legal obligation incumbent on the controller – Necessity of processing for the purposes of the legitimate interests pursued

September 13, 2024 0 Comments

CELEX:62023CJ0352: Judgment of the Court (Ninth Chamber) of 12 September 2024.#LF v Zamestnik-predsedatel na Darzhavna agentsia za bezhantsite.#Reference for a preliminary ruling – Asylum and immigration policy – Charter of Fundamental Rights of the European Union – Scope – Articles 1, 4 and 7 – Directive 2011/95/EU – Scope – Articles 2 and 3 – National protection on humanitarian grounds – Directive 2008/115/EC – Article 14 – No possibility of carrying out the removal – Certification – Rights of an illegally staying third-country national in the event of postponement of removal – Directive 2013/33/EU – Scope – Material Reception Conditions.#Case C-352/23.

September 13, 2024 0 Comments

CELEX:62023CC0383: Opinion of Advocate General Medina delivered on 12 September 2024.###

September 13, 2024 0 Comments

CELEX:62023CJ0557: Judgment of the Court (Third Chamber) of 12 September 2024.#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.#Case C-557/23.

September 13, 2024 0 Comments

CELEX:62023CC0093: Opinion of Advocate General Pikamäe delivered on 12 September 2024.###

September 13, 2024 0 Comments

CELEX:62022CC0573: Opinion of Advocate General Szpunar delivered on 12 September 2024.###

September 13, 2024 0 Comments

CELEX:62023CC0424: Opinion of Advocate General Campos Sánchez-Bordona delivered on 12 September 2024.###

September 13, 2024 0 Comments

CELEX:62023CJ0063: Judgment of the Court (Fifth Chamber) of 12 September 2024.#Sagrario and Others v Subdelegación del Gobierno en Barcelona.#Reference for a preliminary ruling – Area of freedom, security and justice – Immigration policy – Right to family reunification – Directive 2003/86/EC – Article 16(3) – Refusal to renew the residence permit of the sponsor – Consequences – Refusal to renew the residence permit of the sponsor’s family members – Reason beyond their control – Presence of minor children – Article 15(3) – Conditions for granting an autonomous residence permit – Concept of ‘particularly difficult circumstances’ – Scope – Article 17 – Case-by-case examination – Right to be heard.#Case C-63/23.

September 13, 2024 0 Comments

CELEX:62022CC0203: Opinion of Advocate General Richard de la Tour delivered on 12 September 2024.###

September 13, 2024 0 Comments

CELEX:62023CJ0243: Judgment of the Court (Second Chamber) of 12 September 2024.#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 – Restrictions – Direct effect of Article 190 – Margin of discretion.#Case C-243/23.

September 13, 2024 0 Comments

CELEX:62023CC0247: Opinion of Advocate General Collins delivered on 12 September 2024.###

September 13, 2024 0 Comments

CELEX:62022CJ0579: Judgment of the Court (First Chamber) of 12 September 2024.#Anglo Austrian AAB AG in Abwicklung v European Central Bank.#Appeal – Economic and monetary policy – Directive 2013/36/EU – Access to the activity of credit institutions – Prudential supervision of credit institutions – Regulation (EU) No 1024/2013 – Specific supervisory tasks conferred on the European Central Bank (ECB) – Withdrawal of authorisation – Scope of the ECB’s powers – Regulation (EU) No 468/2014 – Division of powers between the ECB and the national authorities – Prevention of the use of the financial system for the purpose of money laundering and terrorist financing – Findings of the General Court of the European Union with regard to national law – Examination of a potential distortion of national la

September 13, 2024 0 Comments
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