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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:62018TJ0561_RES: Judgment of the General Court (Seventh Chamber) of 5 May 2021.#ITD, Brancheorganisation for den danske vejgodstransport A/S and Danske Fragtmænd A/S v European Commission.#State aid – Postal sector – Compensation for the discharge of the universal service obligation – Decision not to raise any objections – Calculation of the compensation – Net avoided cost methodology – Taking into account the intangible benefits of the universal service – Use of funds granted as compensation – State guarantee of redundancy payments in the event of bankruptcy – VAT exemption for certain transactions carried out by the universal service provider – Accounting allocation of common costs between universal service activities and non-universal service activities – Capital contribution from

August 28, 2024 0 Comments

CELEX:62019TJ0514_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 9 June 2021.#DI v European Central Bank.#Civil service – ECB staff – Reimbursement of medical expenses and education expenses – Forgery – Disciplinary proceedings – Dismissal – Criminal proceedings – No further action taken – Acquittal – Competence of the Executive Board – Legal certainty – Time-barred disciplinary proceedings – Adage according to which ‘disciplinary proceedings arising out of a criminal offence must await the outcome of the criminal trial’ – Presumption of innocence – Impartiality of the Disciplinary Committee – Error of law – Probative value of the evidence – Reasonable time – Proportionality of the penalty – Intensity of the judicial review – Liability.#Case T-514/19.

August 28, 2024 0 Comments

CELEX:62019TJ0504_RES: Judgment of the General Court (Second Chamber) of 14 April 2021.#Crédit lyonnais v European Central Bank.#Economic and monetary policy – Prudential supervision of credit institutions – Article 4(1)(d) and (3) of Regulation (EU) No 1024/2013 – Calculation of the leverage ratio – ECB’s partial refusal to authorise the exclusion of exposures meeting certain conditions – Article 429(14) of Regulation (EU) No 575/2013 – Failure to examine all the relevant aspects of the individual case – Res judicata – Article 266 TFEU.#Case T-504/19.

August 28, 2024 0 Comments

CELEX:62020CO0684_RES: Order of the Court (First Chamber) of 16 June 2021.#Eleanor Sharpston v Council of the European Union.#Appeal – Article 181 of the Rules of Procedure of the Court of Justice – Consequences of the departure of the United Kingdom of Great Britain and Northern Ireland from the European Union for the Members of the Court of Justice of the European Union – Declaration of the Conference of the Representatives of the Governments of the Member States – End of the mandate of an Advocate General – Action for annulment.#Case C-684/20 P.

August 28, 2024 0 Comments

CELEX:62019TJ0663_RES: Judgment of the General Court (Sixth Chamber, Extended Composition) of 21 April 2021.#Hasbro, Inc. v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU word mark MONOPOLY – Absolute ground for refusal – Bad faith – Article 52(1)(b) of Regulation (EC) No 207/2009 (now Article 59(1)(b) of Regulation (EU) 2017/1001).#Case T-663/19.

August 28, 2024 0 Comments

CELEX:62019TJ0126_RES: Judgment of the General Court (First Chamber) of 16 June 2021.#Krajowa Izba Gospodarcza Chłodnictwa i Klimatyzacji v European Commission.#Environment – Regulation (EU) No 517/2014 – Fluorinated greenhouse gases – Allocation of quotas for placing hydrofluorocarbons on the market – Plea of illegality – Article 16 of Regulation No 517/2014 and Annexes V and VI thereto – Principle of non-discrimination – Duty to state reasons.#Case T-126/19.

August 28, 2024 0 Comments

CELEX:62019TJ0525_RES: Judgment of the General Court (First Chamber) of 21 April 2021.#Intering Sh.p.k and Others v European Commission.#Public contracts – Tendering procedure – Reduction of dust and nitrogen oxide emissions at the Kosovo B thermal power plant, Units B1 and B2 – Rejection of the application – Application for annulment submitted in the reply – New claims – Manifest inadmissibility – Amendment of the selection criteria during the procedure – Equal treatment.#Case T-525/19.

August 28, 2024 0 Comments

CELEX:62019CJ0120_RES: Judgment of the Court (Third Chamber) of 20 May 2021.#X v College van burgemeester en wethouders van de gemeente Purmerend.#Request for a preliminary ruling from the Raad van State.#Reference for a preliminary ruling – Inland transport of dangerous goods – Directive 2008/68/EC – Article 5(1) – Concept of ‘construction requirement’ – Prohibition on laying down more stringent construction requirements – Authority of a Member State requiring a service station to be supplied with liquefied petroleum gas (LPG) only from road tankers fitted with a particular heat-resistant lining not provided for by the European Agreement concerning the International Carriage of Dangerous Goods by Road (ADR) – Unlawfulness – Decision legally unchallengeable by a category of persons – Stric

August 28, 2024 0 Comments

CELEX:62020TJ0326_RES: Judgment of the General Court (Fifth Chamber) of 21 April 2021 (Extracts).#Bibita Group v European Union Intellectual Property Office.#Community design – Invalidity proceedings – Registered Community design representing a beverage bottle – Prior international design – Ground for invalidity – Conflict with a prior design – Individual character – Informed user – Degree of freedom of the designer – Different overall impression – Article 6 and Article 25(1)(d)(iii) of Regulation (EC) No 6/2002.#Case T-326/20.

August 28, 2024 0 Comments

CELEX:62019TJ0635_RES: Judgment of the General Court (Third Chamber) of 30 June 2021.#Fondazione Cassa di Risparmio di Pesaro and Others v European Commission.#Non-contractual liability – State aid – Banking sector – Planned recapitalisation of a member by a private-law consortium of banks – Measure authorised by the Central Bank of the Member State – Decision not to proceed with the rescue and initiation of a resolution procedure – Directives 2014/49/EU and 2014/59/EU – Decision not to raise any objections – Requests for information and views expressed by the Commission during the preliminary examination stage – No causal link.#Case T-635/19.

August 28, 2024 0 Comments

CELEX:62017TJ0119(01)_RES: Judgment of the General Court (Fourth Chamber) of 12 May 2021.#Ruben Alba Aguilera and Others v European External Action Service.#Civil service – Officials – Members of the temporary staff – Members of the contract staff – Remuneration – EEAS staff posted to a third country – Article 10 of Annex X to the Staff Regulations – Annual assessment of the allowance for living conditions – Decision reducing the allowance for living conditions in Ethiopia from 30% to 25% – Regional coherence – Manifest errors of assessment.#Case T-119/17 RENV.

August 28, 2024 0 Comments

CELEX:62019CJ0083_RES: Judgment of the Court (Grand Chamber) of 18 May 2021.#Asociaţia 'Forumul Judecătorilor din România' and Others v Inspecţia Judiciară and Others.#Requests for a preliminary ruling from theTribunalul Olt and Others.#Reference for a preliminary ruling – Treaty of Accession of the Republic of Bulgaria and Romania to the European Union – Act concerning the conditions of accession to the European Union of the Republic of Bulgaria and Romania – Articles 37 and 38 – Appropriate measures – Mechanism for cooperation and verification of progress in Romania to address specific benchmarks in the areas of judicial reform and the fight against corruption – Decision 2006/928/EC – Legal nature and effects of the cooperation and verification mechanism and of the reports established by

August 28, 2024 0 Comments

CELEX:62019CJ0624_RES: Judgment of the Court (Second Chamber) of 3 June 2021.#K and Others v Tesco Stores Ltd.#Request for a preliminary ruling from the Watford Employment Tribunal.#Reference for a preliminary ruling – Social policy – Equal pay for male and female workers – Article 157 TFEU – Direct effect – Concept of ‘work of equal value’ – Claims seeking equal pay for work of equal value – Single source – Workers of different sex having the same employer – Different establishments – Comparison.#Case C-624/19.

August 28, 2024 0 Comments

CELEX:62019CJ0784_RES: Judgment of the Court (Grand Chamber) of 3 June 2021.#„TEAM POWER EUROPE“ EOOD v Direktor na Teritorialna direktsia na Natsionalna agentsia za prihodite - Varna.#Request for a preliminary ruling from the Administrativen sad - Varna.#Reference for a preliminary ruling – Migrant workers – Social security – Legislation applicable – Regulation (EC) No 883/2004 – Article 12(1) – Posting of workers – Temporary agency workers – Regulation (EC) No 987/2009 – Article 14(2) – A1 certificate – Determination of the Member State in which the employer normally carries out its activities – Concept of ‘substantial activities, other than purely internal management activities’ – No assignment of temporary agency workers in the territory of the Member State in which the employer is est

August 28, 2024 0 Comments

CELEX:62018TJ0254_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 19 May 2021.#China Chamber of Commerce for Import and Export of Machinery and Electronic Products and Others v European Commission.#Dumping – Imports of certain cast iron articles originating in China – Definitive anti-dumping duty – Action for annulment – Admissibility – Association – Standing to bring proceedings – Interest in bringing proceedings – Injury determination – Calculation of the import volume – Macroeconomic and microeconomic indicators – Sampling – Calculation of the EU industry’s cost of production – Prices charged intra-group – Causal link – Attribution and non-attribution analysis – No assessment of injury by segment – Assessment of the significance of undercutting – Confidentia

August 28, 2024 0 Comments

CELEX:62019TJ0579_RES: Judgment of the General Court (Third Chamber) of 14 April 2021.#The KaiKai Company Jaeger Wichmann GbR v European Union Intellectual Property Office.#Community design – Multiple application for registration of Community designs representing gymnastic and sports apparatus and equipment – Right of priority – Article 41 of Regulation (EC) No 6/2002 – Application under Patent Cooperation Treaty – Article 4 of the Paris Convention for the Protection of Industrial Property – Priority period.#Case T-579/19.

August 28, 2024 0 Comments

CELEX:62017TJ0816_RES: Judgment of the General Court (Seventh Chamber, Extended Composition) of 12 May 2021.#Grand Duchy of Luxembourg , Amazon EU Sàrl and Amazon.com, Inc. v European Commission.#State aid – Aid implemented by Luxembourg in favour of Amazon – Decision declaring the aid incompatible with the internal market and unlawful and ordering its recovery – Tax ruling – Transfer pricing – Selective tax advantage – Transfer pricing arrangement – Functional analysis.#Case T-816/17 and T-318/18.

August 28, 2024 0 Comments

CELEX:62020TJ0378_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 14 April 2021.#Ryanair DAC v European Commission.#State aid – Danish air transport market – Aid granted by Denmark to an airline amid the Covid-19 pandemic – Guarantee – Decision not to raise any objections – Commitments as a condition to make the aid compatible with the internal market – Aid intended to make good the damage caused by an exceptional occurrence – Freedom of establishment – Free provision of services – Equal treatment – Duty to state reasons.#Case T-378/20.

August 28, 2024 0 Comments

CELEX:62020TJ0187_RES: Judgment of the General Court (Second Chamber) of 16 June 2021.#Davide Groppi Srl v European Union Intellectual Property Office.#Community design – Invalidity proceedings – Registered Community design representing a table lamp – Earlier Community design – Ground for invalidity – No individual character – Article 6 of Regulation (EC) No 6/2002.#Case T-187/20.

August 28, 2024 0 Comments

CELEX:62020TJ0643_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 19 May 2021.#Ryanair DAC v European Commission.#State aid – Netherlands – State guarantee for loans and subordinated loan by the State to KLM amid the COVID-19 pandemic – Temporary Framework for State aid measures – Decision not to raise any objections – Decision declaring the aid compatible with the internal market – Aid granted previously to another company in the same group of companies – Duty to state reasons – Maintenance of the effects of the decision.#Case T-643/20.

August 28, 2024 0 Comments
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