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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:62022CJ0498_RES: Judgment of the Court (Fourth Chamber) of 5 September 2024.#Novo Banco SA - Sucursal en España and Others v C.F.O. and Others.#Reference for a preliminary ruling – Reorganisation and winding up of credit institutions – Directive 2001/24/EC – Articles 3 and 6 – Reorganisation measure taken in respect of a credit institution – Transfer of the obligations and responsibilities of that credit institution to a ‘bridge bank’ prior to the bringing of a legal action seeking payment of a claim held against that credit institution – Transfer back to the same credit institution of certain of those obligations and responsibilities – Law of the Member State where the proceedings concerned were brought (lex concursus) – Effects of a reorganisation measure in other Member States – M

September 6, 2024 0 Comments

CELEX:62023CJ0109_RES: Judgment of the Court (Second Chamber) of 5 September 2024.#GM and ON v PR.#Reference for a preliminary ruling – Common foreign and security policy – Restrictive measures taken in view of Russia’s actions destabilising the situation in Ukraine – Regulation (EU) No 833/2014 – Article 5n(2) and (6) – Prohibition on the direct or indirect provision of legal advisory services to the Russian Government or to legal persons, entities or bodies established in Russia – Exemption concerning the provision of services which are strictly necessary to ensure access to judicial, administrative or arbitration proceedings in a Member State – Authentication and execution, by a notary, of a contract for the sale of immovable property – Assistance provided by an interpreter during such

September 6, 2024 0 Comments

CELEX:62023CJ0224: Judgment of the Court (Second Chamber) of 5 September 2024.#Penya Barça Lyon : Plus que des supporters (PBL) and Issam Abdelmouine v European Commission.#Appeal – State aid – Complaint concerning State aid that enabled a football club to hire a player previously employed by another club – Complaint lodged by one of the socios of the latter club, set up as a not-for-profit association – European Commission decision finding that no ‘interested party’ entitled to lodge a complaint is present – Regulation (EU) 2015/1589 – Article 1(h) – Notions of ‘interested party’ and ‘person whose interests might be affected by the granting of aid’.#Case C-224/23 P.

September 6, 2024 0 Comments

CELEX:62023CJ0256: Judgment of the Court (Second Chamber) of 5 September 2024.#European Chemicals Agency v Hallertauer Hopfenveredelungsges. m.b.H. and B. GmbH.#Reference for a preliminary ruling – Article 299 TFEU – Regulation (EC) No 1907/2006 – Registration, evaluation, authorisation and restriction of chemicals (REACH) – Article 94(1) – Regulation (EC) No 340/2008 – First subparagraph of Article 11(3) and third subparagraph of Article 13(4) – Fees due to the European Chemicals Agency (ECHA) – Fee for registration of a substance – Reduction granted to small and medium-sized enterprises (SMEs) – Verification by ECHA of the declaration relating to the size of the enterprise in question – Failure to provide certain information within the prescribed period – ECHA decision demanding payment

September 6, 2024 0 Comments

CELEX:62023CJ0086_RES: Judgment of the Court (Fourth Chamber) of 5 September 2024.#E.N.I. and Y.K.I. v HUK-COBURG-Allgemeine Versicherung AG.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Law applicable to non-contractual obligations – Regulation (EC) No 864/2007 – Article 16 – Overriding mandatory provisions – Road traffic accident – Rights to compensation recognised in respect of the family members of the deceased person – Principle of fairness for the purposes of compensation for non-material damage suffered – Assessment criteria.#Case C-86/23.

September 6, 2024 0 Comments

CELEX:62021CJ0393_RES: Judgment of the Court (Fourth Chamber) of 16 February 2023.#Lufthansa Technik AERO Alzey GmbH v Arik Air Limited and Others.#Request for a preliminary ruling from the Lietuvos Aukščiausiasis Teismas.#Reference for a preliminary ruling – Judicial cooperation in civil and commercial matters – Regulation (EC) No 805/2004 – European Enforcement Order for uncontested claims – Article 23(c) – Stay of enforcement of a judgment certified as a European Enforcement Order – Exceptional circumstances – Concept.#Case C-393/21.

September 6, 2024 0 Comments

CELEX:32023R1542R(08)

The corrigendum does not concern the English version.
September 6, 2024 0 Comments

CELEX:32024D0847R(01):           Rectificatif à la décision (PESC) 2024/847 du Conseil du 12 mars 2024 modifiant la décision 2014/145/PESC concernant des mesures restrictives eu égard aux actions compromettant ou menaçant l’intégrité territoriale, la souveraineté et l’indépendance de l’Ukraine (JO L, 2024/847, 13.3.2024)

The corrigendum does not concern the English version.
September 6, 2024 0 Comments

CELEX:32024D2181: Political and Security Committee Decision (CFSP) 2024/2181 of 27 August 2024 on the appointment of the EU Mission Force Commander for the European Union Military Assistance Mission in Mozambique (EUMAM Mozambique), and repealing Decision (CFSP) 2023/1790 (EUMAM Mozambique/1/2024)

September 6, 2024 0 Comments

CELEX:32024D2396: Council Decision (CFSP) 2024/2396 of 6 September 2024 amending Decision (CFSP) 2016/610 on a European Union CSDP Military Training Mission in the Central African Republic (EUTM RCA)

September 6, 2024 0 Comments

CELEX:62017CJ0163_RES: Judgment of the Court (Grand Chamber) of 19 March 2019.#Abubacarr Jawo v Bundesrepublik Deutschland.#Request for a preliminary ruling from the Verwaltungsgerichtshof Baden-Württemberg.#Reference for a preliminary ruling — Area of freedom, security and justice — Dublin system — Regulation (EU) No 604/2013 — Transfer of the asylum seeker to the Member State responsible for examining the application for international protection — Concept of ‘absconding’ — Modalities of extending the time limit for transfer — Article 4 of the Charter of Fundamental Rights of the European Union — Substantial risk of inhuman or degrading treatment on completion of the asylum procedure — Living conditions of beneficiaries of international protection in that Member State.#Case C-163/17.

September 5, 2024 0 Comments

CELEX:62017CJ0617_RES: Judgment of the Court (Fourth Chamber) of 3 April 2019.#Powszechny Zakład Ubezpieczeń na Życie S.A. v Prezes Urzędu Ochrony Konkurencji i Konsumentów.#Request for a preliminary ruling from the Sąd Najwyższy.#Reference for a preliminary ruling — Competition — Article 82 EC — Abuse of a dominant position — Regulation (EC) No 1/2003 — Article 3(1) — Application of national competition law — Decision of a national competition authority to impose one fine on the basis of national law and another on the basis of EU law — Charter of Fundamental Rights of the European Union — Article 50 — Principle of ne bis in idem — Whether applicable.#Case C-617/17.

September 5, 2024 0 Comments

CELEX:62017CJ0258_RES: Judgment of the Court (Grand Chamber) of 15 January 2019.#E.B. v Versicherungsanstalt öffentlich Bediensteter BVA.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling — Social policy — Directive 2000/78/EC — Equal treatment in employment and occupation — Article 2 — Attempted act of same-sex indecency committed by a civil servant on male minors — Disciplinary sanction adopted in 1975 — Compulsory early retirement accompanied by a reduction in the pension entitlement — Discrimination based on sexual orientation — Effects of the application of Directive 2000/78/EC on the disciplinary sanction — Calculation of the retirement pension paid.#Case C-258/17.

September 5, 2024 0 Comments

CELEX:62017CJ0444_RES: Judgment of the Court (Grand Chamber) of 19 March 2019.#Préfet des Pyrénées-Orientales v Abdelaziz Arib and Others.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling — Area of freedom, security and justice — Border control, asylum and immigration — Regulation (EU) 2016/399 — Article 32 — Temporary reintroduction of border control, by a Member State, at its internal borders — Illegal entry of a third-country national — Equation of internal borders with external borders — Directive 2008/115/EC — Scope — Article 2(2)(a).#Case C-444/17.

September 5, 2024 0 Comments

CELEX:62016CJ0377_RES: Judgment of the Court (Grand Chamber) of 26 March 2019.#Kingdom of Spain v European Parliament.#Actions for annulment — Rules on languages — Selection procedure for contract staff — Call for expressions of interest — Drivers — Function group I — Knowledge of languages — Restriction of the choice of language 2 of the selection procedure to English, French and German — Language of communication — Regulation No 1 — Staff Regulations — Conditions of Employment of Other Servants — Discrimination based on language — Justification — Interests of the service.#Case C-377/16.

September 5, 2024 0 Comments

CELEX:62017CJ0193_RES: Judgment of the Court (Grand Chamber) of 22 January 2019.#Cresco Investigation GmbH v Markus Achatzi.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling — Charter of Fundamental Rights of the European Union — Article 21 — Equal treatment in employment and occupation — Directive 2000/78/EC — Article 2(2)(a) — Direct discrimination on grounds of religion — National legislation granting certain employees a day’s holiday on Good Friday — Justification — Article 2(5) — Article 7(1) — Obligations of private employers and national courts resulting from the incompatibility of national law with Directive 2000/78.#Case C-193/17.

September 5, 2024 0 Comments

CELEX:62017CJ0501_RES: Judgment of the Court (Third Chamber) of 4 April 2019.#Germanwings GmbH v Wolfgang Pauels.#Request for a preliminary ruling from the Landgericht Köln.#Reference for a preliminary ruling — Air transport — Regulation (EC) No 261/2004 — Article 5(3) — Compensation to passengers in the event of denied boarding and of cancellation or long delay of flights — Scope — Exemption from the obligation to pay compensation — Notion of ‘extraordinary circumstances’ — Damage to an aircraft tyre caused by a foreign object lying on an airport runway.#Case C-501/17.

September 5, 2024 0 Comments

CELEX:62017TJ0287_RES: Judgment of the General Court (Ninth Chamber) of 7 February 2019.#Swemac Innovation AB v European Union Intellectual Property Office.#EU trade mark — Invalidity proceedings — EU word mark SWEMAC — Earlier national company name or trade name SWEMAC Medical Appliances AB — Relative ground for refusal — Limitation in consequence of acquiescence — Article 53(1)(c) of Regulation (EC) No 207/2009 (now Article 60(1)(c) of Regulation (EU) 2017/1001) — Likelihood of confusion — Article 54(2) of Regulation No 207/2009 (now Article 61(2) of Regulation 2017/1001) — Article 8(4) of Regulation No 207/2009 (now Article 8(4) of Regulation 2017/1001) — Evidence presented for the first time before the General Court.#Case T-287/17.

September 5, 2024 0 Comments

CELEX:62016TJ0177_RES: Judgment of the General Court (Third Chamber) of 5 February 2019.#Mema GmbH LG v Community Plant Variety Office.#Plant varieties — Application for a Community plant variety right for the plant variety Braeburn 78 (11078) — Designation of another examination office — Scope of the examination to be carried out by the Board of Appeal — Obligation to state reasons.#Case T-177/16.

September 5, 2024 0 Comments

CELEX:62017CJ0483_RES: Judgment of the Court (Third Chamber) of 11 April 2019.#Neculai Tarola v Minister for Social Protection.#Request for a preliminary ruling from the Court of Appeal (Ireland).#Reference for a preliminary ruling — Citizenship of the Union — Freedom of movement for persons — Directive 2004/38/EC — Right of free movement and residence within the territory of the Member States — Article 7(1)(a) — Employees and self-employed persons — Article 7(3)(c) — Right of residence for more than 3 months — National of a Member State who has worked in an employed capacity in another Member State for a period of 2 weeks — Involuntary unemployment — Retention of the status of worker for no less than 6 months — Entitlement to jobseeker’s allowance.#Case C-483/17.

September 5, 2024 0 Comments
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