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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:62016TJ0131_RES: Judgment of the General Court (Seventh Chamber, Extended Composition) of 14 February 2019.#Kingdom of Belgium and Magnetrol International v European Commission.#State aid — Aid scheme implemented by Belgium — Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted — Tax ruling — Excess profit exemption — Fiscal autonomy of the Member States — Concept of an aid scheme — Further implementing measures.#Cases T-131/16 and T-263/16.

September 5, 2024 0 Comments

CELEX:62016TJ0903_RES: Judgment of the General Court (Ninth Chamber, Extended Composition) of 14 February 2019.#RE v European Commission.#Personal data — Protection of natural persons with respect to the processing of their data — Right of access to those data — Regulation (EC) No 45/2001 — Refusal to grant access — Actions for annulment — Email referring to an earlier partial refusal of access without carrying out a re-examination — Concept of a challengeable act within the meaning of Article 263 TFEU — Concept of a purely confirmatory act — Applicability to access to personal data — Substantial new facts — Interest in bringing proceedings — Admissibility — Obligation to state reasons.#Case T-903/16.

September 5, 2024 0 Comments

CELEX:62018TJ0123_RES: Judgment of the General Court (Ninth Chamber) of 14 February 2019.#Bayer Intellectual Property GmbH v European Union Intellectual Property Office.#EU trade mark — Application for an EU figurative mark representing a heart — Absolute ground for refusal — No distinctive character — Article 7(1)(b) of Regulation (EU) 2017/1001.#Case T-123/18.

September 5, 2024 0 Comments

CELEX:62016TJ0433_RES: Judgment of the General Court (Third Chamber, Extended Composition) of 28 March 2019.#Pometon SpA v European Commission.#Competition – Agreements and concerted practices – European steel abrasives market – Decision finding an infringement of Article 101 TFEU and Article 53 of the EEA Agreement – Price coordination throughout the EEA – Chronologically staggered ‘hybrid’ procedure – Presumption of innocence – Principle of impartiality – Charter of Fundamental Rights – Evidence of the infringement – Single and continuous infringement – Restriction of competition by object – Duration of the infringement – Fine – Exceptional adaptation of the basic amount – Obligation to state reasons – Proportionality – Equal treatment – Unlimited jurisdiction.#Case T-433/16.

September 5, 2024 0 Comments

CELEX:62015TJ0289_RES: Judgment of the General Court (First Chamber, Extended Composition) of 6 March 2019.#Hamas v Council of the European Union.#Common foreign and security policy — Restrictive measures against certain persons and entities with a view to combating terrorism — Freezing of funds — Whether an authority of a third State can be classified as a competent authority within the meaning of Common Position 2001/931/CFSP — Factual basis of the decisions to freeze funds — Obligation to state reasons — Error of assessment — Right to property.#Case T-289/15.

September 5, 2024 0 Comments

CELEX:62016TJ0766_RES: Judgment of the General Court (Fourth Chamber) of 20 March 2019.#Hércules Club de Fútbol, SAD v European Commission.#State aid – Aid granted by Spain in favour of certain professional football clubs – Guarantee – Decision declaring the aid incompatible with the internal market – Advantage – Obligation to state reasons.#Case T-766/16.

September 5, 2024 0 Comments

CELEX:62015TJ0135_RES: Judgment of the General Court (Fourth Chamber) of 12 March 2019.#Italian Republic v European Commission.#EAGF – Expenditure excluded from financing – Expenditure incurred by Italy – Temporary scheme for the restructuring of the sugar industry – Regulation (EC) No 320/2006 – Regulation (EC) No 968/2006 – Regulation (EC) No 1290/2005 – Time limit of 24 months – Concept of ‘multiannual measure’ – Conditions for granting restructuring aid – Concept of ‘production facility’ – Classification of silos – Concept of ‘full dismantling’ – Annex 2 to Document VI/5330/97 – Problems in interpreting EU legislation – Sincere cooperation – Legitimate expectations – Ne bis in idem – Slaughter premiums – Information provision and promotion measures for agricultural products – Late paym

September 5, 2024 0 Comments

CELEX:62016TJ0837_RES: Judgment of the General Court (Fifth Chamber) of 7 March 2019.#Kingdom of Sweden v European Commission.#REACH — Commission Decision authorising the use of lead sulfochromate yellow and of lead chromate molybdate sulfate red — Article 60(4) and (5) of Regulation (EC) No 1907/2006 — Examination of the lack of availability of alternatives — Error of law.#Case T-837/16.

September 5, 2024 0 Comments

CELEX:62017TJ0059_RES: Judgment of the General Court (Ninth Chamber) of 7 March 2019.#L v European Parliament.#Civil service — Accredited parliamentary assistant — Termination of the contract — Breakdown in the relationship of trust — Outside activity — Manifest error of assessment — Claim for damages.#Case T-59/17.

September 5, 2024 0 Comments

CELEX:62017CJ0070_RES: Judgment of the Court (Grand Chamber) of 26 March 2019.#Abanca Corporación Bancaria SA v Alberto García Salamanca Santos and Bankia SA v Alfonso Antonio Lau Mendoza and Verónica Yuliana Rodríguez Ramírez.#Requests for a preliminary ruling from the Tribunal Supremo and the Juzgado de Primera Instancia no 1 de Barcelona.#Reference for a preliminary ruling — Consumer protection — Directive 93/13/EEC — Articles 6 and 7 — Unfair terms in consumer contracts — Accelerated repayment clause of a mortgage loan contract — Declaration that the clause is unfair in part — Powers of the national court when dealing with a term regarded as ‘unfair’ — Replacement of the unfair term with a provision of national law.#Joined Cases C-70/17 and C-179/17.

September 5, 2024 0 Comments

CELEX:62016CJ0115_RES: Judgment of the Court (Grand Chamber) of 26 February 2019.#N Luxembourg 1 and Others v Skatteministeriet.#Requests for a preliminary ruling from the Østre Landsret and Vestre Landsret.#Reference for a preliminary ruling — Approximation of laws — Common system of taxation applicable to interest and royalty payments made between associated companies of different Member States — Directive 2003/49/EC — Beneficial owner of the interest and royalties — Article 5 — Abuse of rights — Company established in a Member State and paying to an associated company established in another Member State interest all or almost all of which is then transferred outside the European Union — Subsidiary subject to an obligation to withhold tax on the interest at source.#Joined Cases C-115/16,

September 5, 2024 0 Comments

CELEX:62017CJ0582_RES: Judgment of the Court (Grand Chamber) of 2 April 2019.#Staatssecretaris van Veiligheid en Justitie v H. and R.#Requests for a preliminary ruling from the Raad van State.#Reference for a preliminary ruling — Determination of the Member State responsible for examining an application for international protection — Regulation (EU) No 604/2013 — Article 18(1)(b) to (d) — Article 23(1) — Article 24(1) — Take back procedure — Criteria for determining responsibility — New application lodged in another Member State — Article 20(5) — Ongoing determination process — Withdrawal of the application — Article 27 — Remedies.#Joined Cases C-582/17 and C-583/17.

September 5, 2024 0 Comments

CELEX:62016CJ0116_RES: Judgment of the Court (Grand Chamber) of 26 February 2019.#Skatteministeriet v T Danmark and Y Denmark Aps.#Requests for a preliminary ruling from the Østre Landsret.#Reference for a preliminary ruling — Approximation of laws — Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Directive 90/435/EEC — Exemption of the profits distributed by companies of a Member State to companies of other Member States — Beneficial owner of the distributed profits — Abuse of rights — Company established in a Member State and paying to an associated company established in another Member State dividends all or almost all of which are then transferred outside the European Union — Subsidiary subject to an obligation to withh

September 5, 2024 0 Comments

CELEX:62017TJ0251_RES: Judgment of the General Court (Third Chamber, Extended Composition) of 28 March 2019.#Robert Bosch GmbH v European Union Intellectual Property Office.#EU trade mark — Applications for EU figurative marks Simply.Connected. — Absolute ground for refusal — Lack of distinctive character — Scope of the examination to be carried out by the Board of Appeal — Article 7(1)(b) of Regulation (EC) No 207/2009 (now Article 7(1)(b) of Regulation (EU) 2017/1001)) — Article 64 of Regulation (EC) No 207/2009 (now Article 71 of Regulation 2017/1001.#Cases T-251/17 and T-252/17.

September 5, 2024 0 Comments

CELEX:62017CJ0297_RES: Judgment of the Court (Grand Chamber) of 19 March 2019.#Bashar Ibrahim and Others v Bundesrepublik Deutschland and Bundesrepublik Deutschland v Taus Magamadov.#Requests for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling — Area of freedom, security and justice — Common procedures for granting and withdrawing international protection — Directive 2013/32/EU — Article 33(2)(a) — Rejection by the authorities of a Member State of an application for asylum as being inadmissible because of the prior granting of subsidiary protection in another Member State — Article 52 — Scope ratione temporis of that directive — Articles 4 and 18 of the Charter of Fundamental Rights of the European Union — Systemic flaws in the asylum procedure in

September 5, 2024 0 Comments

CELEX:62016TJ0282_RES: Judgment of the General Court (Third Chamber, Extended Composition) of 19 March 2019.#Inpost Paczkomaty sp. z o.o. and Inpost S.A. v European Commission.#State aid – Postal sector – Compensation for net cost arising from universal service obligations – Decision declaring aid compatible with the internal market – Actions for annulment – Interest in bringing proceedings – Obligation to state reasons – Equal treatment – Proportionality – Right to property – Freedom to conduct a business.#Joined Cases T-282/16 and T-283/16.

September 5, 2024 0 Comments

CELEX:62016TJ0098_RES: Judgment of the General Court (Third Chamber, Extended Composition) of 19 March 2019.#Italian Republic and Others v European Commission.#State aid — Measures adopted by a consortium of banks governed by private law for the benefit of one of its members — Measures authorised by the Central Bank of the Member State — Decision declaring the aid incompatible with the internal market — Action for annulment — Definition of State aid — Whether imputable to the State — State resources.#Joined Cases T-98/16, T-196/16 and T-198/16.

September 5, 2024 0 Comments

CELEX:62015TJ0381(02)_RES:           Arrêt du Tribunal (neuvième chambre élargie) du 4 septembre 2024.#International Management Group (IMG) contre Commission européenne.#Responsabilité non contractuelle – Réglementation financière de l’Union – Exécution du budget de l’Union en gestion indirecte par une organisation internationale – Décision refusant à une personne morale la reconnaissance du statut d’organisation internationale – Violation suffisamment caractérisée d’une règle de droit conférant des droits aux particuliers – Obligation de diligence – Préjudice matériel – Perte de chance de conclure avec la Commission des contrats de gestion indirecte en qualité d’organisation internationale et de percevoir les frais administratifs correspondants – Lien de causalité – Exigence d’un lien de

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September 5, 2024 0 Comments

CELEX:62021TJ0509_RES:           Arrêt du Tribunal (neuvième chambre élargie) du 4 septembre 2024.#International Management Group (IMG) contre Commission européenne.#Réglementation financière de l’Union – Exécution du budget de l’Union en gestion indirecte par une organisation internationale – Décision refusant à une personne morale la reconnaissance du statut d’organisation internationale – Recours en annulation – Régularité du mandat conféré aux avocats du requérant – Recevabilité – Décision adoptée en exécution d’un arrêt de la Cour – Article 266 TFUE – Autorité de la chose jugée – Principe de bonne administration – Sécurité juridique – Règlement (UE, Euratom) no 966/2012 – Article 58 – Règlement délégué (UE) no 1268/2012 – Article 43 – Règlement (UE, Euratom) 2018/1046 – Article 156 –

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September 5, 2024 0 Comments

CELEX:62015TJ0381(02):           Arrêt du Tribunal (neuvième chambre élargie) du 4 septembre 2024.#International Management Group (IMG) contre Commission européenne.#Responsabilité non contractuelle – Réglementation financière de l’Union – Exécution du budget de l’Union en gestion indirecte par une organisation internationale – Décision refusant à une personne morale la reconnaissance du statut d’organisation internationale – Violation suffisamment caractérisée d’une règle de droit conférant des droits aux particuliers – Obligation de diligence – Préjudice matériel – Perte de chance de conclure avec la Commission des contrats de gestion indirecte en qualité d’organisation internationale et de percevoir les frais administratifs correspondants – Lien de causalité – Exigence d’un lien de cau

This document does not exist in English.
September 5, 2024 0 Comments
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