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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:62021TJ0509:           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 – Not

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September 5, 2024 0 Comments

CELEX:62023TJ0503:           Arrêt du Tribunal (cinquième chambre) du 4 septembre 2024 (Extraits).#Ammar Sharif contre Conseil de l'Union européenne.#Politique étrangère et de sécurité commune – Mesures restrictives prises en raison de la situation en Syrie – Gel des fonds – Restrictions en matière d’admission sur le territoire des États membres – Maintien du nom du requérant sur les listes des personnes, des entités et des organismes concernés – Critère du lien avec des membres des familles Assad ou Makhlouf – Exception d’illégalité – Erreurs d’appréciation – Responsabilité non contractuelle.#Affaire T-503/23.

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September 5, 2024 0 Comments

CELEX:62023TJ0503_RES:           Arrêt du Tribunal (cinquième chambre) du 4 septembre 2024 (Extraits).#Ammar Sharif contre Conseil de l'Union européenne.#Politique étrangère et de sécurité commune – Mesures restrictives prises en raison de la situation en Syrie – Gel des fonds – Restrictions en matière d’admission sur le territoire des États membres – Maintien du nom du requérant sur les listes des personnes, des entités et des organismes concernés – Critère du lien avec des membres des familles Assad ou Makhlouf – Exception d’illégalité – Erreurs d’appréciation – Responsabilité non contractuelle.#Affaire T-503/23.

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September 5, 2024 0 Comments

CELEX:62023TJ0370: Judgment of the General Court (Ninth Chamber) of 4 September 2024 (Extracts).#Samer Kamal Al-Assad v Council of the European Union.#Common foreign and security policy – Restrictive measures adopted against Syria – Freezing of funds and economic resources – List of persons, entities and bodies subject to the freezing of funds and economic resources – Inclusion of the applicant’s name on the list – Family membership criterion – Plea of illegality – Requirement that any limitation must be provided for by law – Error of assessment – Right to property.#Case T-370/23.

September 5, 2024 0 Comments

CELEX:62023TJ0370_RES: Judgment of the General Court (Ninth Chamber) of 4 September 2024 (Extracts).#Samer Kamal Al-Assad v Council of the European Union.#Common foreign and security policy – Restrictive measures adopted against Syria – Freezing of funds and economic resources – List of persons, entities and bodies subject to the freezing of funds and economic resources – Inclusion of the applicant’s name on the list – Family membership criterion – Plea of illegality – Requirement that any limitation must be provided for by law – Error of assessment – Right to property.#Case T-370/23.

September 5, 2024 0 Comments

CELEX:62018CJ0202_RES: Judgment of the Court (Grand Chamber) of 26 February 2019.#Ilmārs Rimšēvičs and European Central Bank v Republic of Latvia.#European System of Central Banks — Action based on infringement of the second subparagraph of Article 14.2 of the Statute of the European System of Central Banks and of the European Central Bank — Decision of a national authority suspending the governor of the national central bank from office.#Joined Cases C-202/18 and C-238/18.

September 5, 2024 0 Comments

CELEX:62018TO0574_RES: Order of the President of the General Court of 21 January 2019 (Extracts).#Agrochem-Maks d.o.o. v European Commission.#Application for interim measures — Plant-protection products — Active substance oxasulfuron — Non-renewal of approval for placing on the market — Application for suspension of operation — Lack of urgency — Balancing of interests.#Case T-574/18 R.

September 5, 2024 0 Comments

CELEX:32024R0849R(01):           Rectificatif au règlement d’exécution (UE) 2024/849 du Conseil du 12 mars 2024 mettant en œuvre le règlement (UE) n° 269/2014 concernant des mesures restrictives eu égard aux actions compromettant ou menaçant l’intégrité territoriale, la souveraineté et l’indépendance de l’Ukraine (JO L, 2024/849, 13.3.2024)

The corrigendum does not concern the English version.
September 5, 2024 0 Comments

CELEX:32024D05442: Council Decision of 29 April 2024 replacing a member of the Advisory Committee on Safety and Health at Work

September 5, 2024 0 Comments

CELEX:32024D05443: Council Decision of 29 April 2024 replacing a member of the Management Board of the European Agency for Safety and Health at Work

September 5, 2024 0 Comments

CELEX:62018CJ0055_RES: Judgment of the Court (Grand Chamber) of 14 May 2019.#Federación de Servicios de Comisiones Obreras (CCOO) v Deutsche Bank SAE.#Request for a preliminary ruling from the Audiencia Nacional.#Reference for a preliminary ruling — Social policy — Protection of the safety and health of workers — Organisation of working time — Article 31(2) of the Charter of Fundamental Rights of the European Union — Directive 2003/88/EC — Articles 3 and 5 — Daily and weekly rest — Article 6 — Maximum weekly working time — Directive 89/391/EEC — Safety and health of workers at work — Requirement to set up a system enabling the duration of time worked each day by each worker to be measured.#Case C-55/18.

September 4, 2024 0 Comments

CELEX:62017CJ0235_RES: Judgment of the Court (Grand Chamber) of 21 May 2019.#European Commission v Hungary.#Failure of a Member State to fulfil obligations — Article 63 TFEU — Free movement of capital — Article 17 of the Charter of Fundamental Rights of the European Union — Right to property — National legislation extinguishing, without compensation, the rights of usufruct over agricultural and forestry land acquired by legal persons or by natural persons who cannot demonstrate a close family tie with the owner of the land.#Case C-235/17.

September 4, 2024 0 Comments

CELEX:62017CJ0607_RES: Judgment of the Court (First Chamber) of 19 June 2019.#Skatteverket v Memira Holding AB.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling — Corporation tax — Group of companies — Freedom of establishment — Deduction of losses of a non-resident subsidiary — Concept of ‘final losses’ — Merger-absorption of the subsidiary by the parent company — Legislation of the State of establishment of the subsidiary granting the deduction of losses in the context of a merger solely to the entity sustaining those losses.#Case C-607/17.

September 4, 2024 0 Comments

CELEX:62017CJ0720_RES: Judgment of the Court (Fifth Chamber) of 23 May 2019.#Mohammed Bilali v Bundesamt für Fremdenwesen und Asyl.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling — Area of freedom, security and justice — Asylum policy — Subsidiary protection — Directive 2011/95/EU — Article 19 — Revocation of subsidiary protection status — Error on the part of the administrative authorities with respect to the facts.#Case C-720/17.

September 4, 2024 0 Comments

CELEX:62018CJ0022_RES: Judgment of the Court (Third Chamber) of 13 June 2019.#TopFit e.V. and Daniele Biffi v Deutscher Leichtathletikverband e.V.#Request for a preliminary ruling from the Amtsgericht Darmstadt.#Reference for a preliminary ruling — Citizenship of the Union — Articles 18, 21 and 165 TFEU — Rules of a sports association — Participation in the national championship of a Member State by an amateur athlete holding the nationality of another Member State — Different treatment on the basis of nationality — Restriction on free movement.#Case C-22/18.

September 4, 2024 0 Comments

CELEX:62017CJ0591_RES: Judgment of the Court (Grand Chamber) of 18 June 2019.#Republic of Austria v Federal Republic of Germany.#Failure of a Member State to fulfil obligations — Articles 18, 34, 56 and 92 TFEU — Legislation of a Member State prescribing an infrastructure use charge for passenger vehicles — Situation in which owners of vehicles registered in that Member State qualify for relief from motor vehicle tax in an amount corresponding to that charge.#Case C-591/17.

September 4, 2024 0 Comments

CELEX:62018CJ0509_RES: Judgment of the Court (Grand Chamber) of 27 May 2019.#Minister for Justice and Equality v PF.#Request for a preliminary ruling from the Supreme Court.#Reference for a preliminary ruling — Police and judicial cooperation in criminal matters — European arrest warrant — Framework Decision 2002/584/JHA — Article 6(1) — Concept of ‘issuing judicial authority’ — European arrest warrant issued by the Prosecutor General of a Member State — Legal position — Guarantee of independence.#Case C-509/18.

September 4, 2024 0 Comments

CELEX:62017TJ0108_RES: Judgment of the General Court (Fifth Chamber) of 4 April 2019.#ClientEarth v European Commission.#REACH — Regulation (EC) No 1907/2006 — Bis(2-ethylhexyl) phthalate (DEHP) — Request for internal review of a decision on marketing authorisation rejected as unfounded — Error of law — Manifest error of assessment — Article 10 of Regulation (EC) No 1367/2006.#Case T-108/17.

September 4, 2024 0 Comments

CELEX:62016TJ0301_RES: Judgment of the General Court (First Chamber, Extended Composition) of 10 April 2019.#Jindal Saw Ltd and Jindal Saw Italia SpA v European Commission.#Dumping — Imports of tubes and pipes of ductile cast iron originating in India — Implementing regulation (EU) 2016/388 — Regulation (EC) No 1225/2009 (replaced by Regulation (EU) 2016/1036) — Dumping margin — Determination of the export price — Association between exporter and importer — Reliable export price — Construction of the export price — Reasonable margin for selling, general and administrative costs — Reasonable margin for profit — Injury to the Union industry — Calculation of price undercutting and the injury margin — Causal link — Access to confidential data of the anti-dumping investigation — Rights of the d

September 4, 2024 0 Comments

CELEX:62017TJ0751_RES: Judgment of the General Court (First Chamber) of 14 May 2019.#Commune de Fessenheim and Others v European Commission.#Access to documents — Regulation (EC) No 1049/2001 — Letter sent by the Commission to the French authorities regarding the protocol for the compensation of the EDF Group in respect of the repeal of the permit to operate the Fessenheim Nuclear Power Plant — Refusal of access — Exception relating to the protection of the commercial interests of a third party — Exception relating to the protection of the purpose of inspections, investigations and audits — General presumption of confidentiality — Overriding public interest.#Case T-751/17.

September 4, 2024 0 Comments
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