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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:62017CJ0516_RES: Judgment of the Court (Grand Chamber) of 29 July 2019.#Spiegel Online GmbH v Volker Beck.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling — Copyright and related rights — Directive 2001/29/EC — Information Society — Harmonisation of certain aspects of copyright and related rights — Article 5(3) — Exceptions and limitations — Scope — Article 5(3)(c) and (d) — Reporting of current events — Quotations — Use of hyperlinks — Lawfully making available to the public — Charter of Fundamental Rights of the European Union — Article 11 — Freedom of expression and of information.#Case C-516/17.

August 30, 2024 0 Comments

CELEX:62018CJ0386_RES: Judgment of the Court (Second Chamber) of 19 December 2019.#Coöperatieve Producentenorganisatie en Beheersgroep Texel UA v Minister van Landbouw, Natuur en Voedselkwaliteit.#Request for a preliminary ruling from the College van Beroep voor het Bedrijfsleven.#Reference for a preliminary ruling — Common fisheries policy — Regulations (EU) Nos 1303/2013, 1379/2013 and 508/2014 — Fishery and aquaculture producer organisations — Production and marketing plans — Financial support for the preparation and implementation of those plans — Conditions of eligibility of costs — Discretion of the Member States — No possibility under national law to apply for financial support.#Case C-386/18.

August 30, 2024 0 Comments

CELEX:62018CJ0168_RES: Judgment of the Court (Fifth Chamber) of 19 December 2019.#Pensions-Sicherungs-Verein VVaG v Günther Bauer.#Request for a preliminary ruling from the Bundesarbeitsgericht.#Reference for a preliminary ruling — Social policy — Protection of employees in the event of the insolvency of their employer — Directive 2008/94/EC — Article 8 — Supplementary pension schemes — Protection of entitlement to old-age benefits — Minimum guaranteed level of protection — Former employer’s obligation to offset a reduction in an occupational old-age pension — External pension institution — Direct effect.#Case C-168/18.

August 30, 2024 0 Comments

CELEX:62019CJ0502_RES: Judgment of the Court (Grand Chamber) of 19 December 2019.#Criminal proceedings against Oriol Junqueras Vies.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling — Expedited procedure — Institutional law — Citizen of the European Union elected to the European Parliament while being held in provisional detention in the context of criminal proceedings — Article 14 TEU — Concept of ‘Member of the European Parliament’ — Article 343 TFEU — Immunities necessary for the performance of the tasks of the European Union — Protocol (No 7) on the privileges and immunities of the European Union — Article 9 — Immunities enjoyed by Members of the European Parliament — Immunity as regards travel — Immunities as regards sessions — Personal, t

August 30, 2024 0 Comments

CELEX:62018CJ0390_RES: Judgment of the Court (Grand Chamber) of 19 December 2019.#Criminal proceedings against X.#Request for a preliminary ruling from the Juge d'instruction du tribunal de grande instance de Paris.#Reference for a preliminary ruling — Directive 2000/31/EC — Information society services — Directive 2006/123/EC — Services — Connection of hosts, whether businesses or individuals, with accommodation to rent with persons seeking that type of accommodation — Qualification — National legislation imposing certain restrictions on the exercise of the profession of real estate agent — Directive 2000/31/EC — Article 3(4)(b), second indent — Obligation to give notification of measures restricting the freedom to provide information society services — Failure to give notification — Enfo

August 30, 2024 0 Comments

CELEX:62019CJ0627_RES: Judgment of the Court (First Chamber) of 12 December 2019.#ZB.#Request for a preliminary ruling from the Rechtbank Amsterdam.#Reference for a preliminary ruling – Urgent preliminary ruling procedure – Police and judicial cooperation in criminal matters – European arrest warrant – Framework Decision 2002/584/JHA – Article 6(1) – Definition of ‘issuing judicial authority’ – Criteria – European arrest warrant issued by the public prosecutor’s office of a Member State for the purposes of executing a sentence.#Case C-627/19 PPU.

August 30, 2024 0 Comments

CELEX:62018CJ0752_RES: Judgment of the Court (Grand Chamber) of 19 December 2019.#Deutsche Umwelthilfe eV v Freistaat Bayern.#Request for a preliminary ruling from the Bayerischer Verwaltungsgerichtshof.#Reference for a preliminary ruling — Environment — Article 6, the first paragraph of Article 47 and Article 52(1) of the Charter of Fundamental Rights of the European Union — Directive 2008/50/EC — Atmospheric pollution — Ambient air quality — Air quality plan — Limit values for nitrogen dioxide — Obligation to adopt appropriate measures to ensure that any exceedance period is very short — Obligation on the national courts to take any necessary measure — Refusal of a regional government to comply with an injunction — Coercive detention contemplated in respect of senior political representa

August 30, 2024 0 Comments

CELEX:62018CJ0465_RES: Judgment of the Court (Fourth Chamber) of 19 December 2019.#AV and BU v Comune di Bernareggio.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling — Freedom of establishment — Sale of a pharmacy under a tendering procedure — National legislation — Right of pre-emption granted to employees of the pharmacy being sold.#Case C-465/18.

August 30, 2024 0 Comments

CELEX:62018CJ0435_RES: Judgment of the Court (Fifth Chamber) of 12 December 2019.#Otis Gesellschaft m.b.H. and Others v Land Oberösterreich and Others.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling — Article 101 TFEU — Damages for the loss caused by a cartel — Right to compensation of persons not acting as supplier or purchaser on the market affected by the cartel — Damage suffered by a public body which granted loans on favourable terms in order to acquire assets subject to the cartel.#Case C-435/18.

August 30, 2024 0 Comments

CELEX:62018CJ0460_RES: Judgment of the Court (First Chamber) of 19 December 2019.#HK v European Commission.#Appeal — Civil service — Staff Regulations of Officials of the European Union — Article 1d — First paragraph of Article 17 of Annex VIII — Pension for the surviving spouse — Conditions for granting — Concept of ‘surviving spouse’ of a Union official — Marriage and non-marital partnership — Cohabitation — Principle of non-discrimination — Comparable situation — None — Condition of duration of marriage — Combating fraud — Justification.#Case C-460/18 P.

August 30, 2024 0 Comments

CELEX:62018CJ0418_RES: Judgment of the Court (Grand Chamber) of 19 December 2019.#Patrick Grégor Puppinck and Others v European Commission.#Appeal — Institutional law — Citizens’ initiative ‘One of us’ — Communication from the European Commission setting out its conclusions and the reasons for not taking the action requested in the citizens’ initiative.#Case C-418/18 P.

August 30, 2024 0 Comments

CELEX:62018CJ0094_RES: Judgment of the Court (Grand Chamber) of 10 September 2019.#Nalini Chenchooliah v Minister for Justice and Equality.#Request for a preliminary ruling from the High Court (Irlande).#Reference for a preliminary ruling — Citizenship of the Union — Article 21 TFUE — Right of Union citizens and their family members to move and reside freely in the territory of a Member State — Directive 2004/38/EC — Article 3(1) and Articles 15, 27, 28, 30 and 31 — Definition of ‘beneficiary’ — Third-country national, the spouse of a Union citizen who has exercised his right to freedom of movement — Return of the Union citizen to the Member State of which he is a national, where he is serving a prison sentence — Requirements imposed on the host Member State under Directive 2004/38/EC when

August 30, 2024 0 Comments

CELEX:62018TO0762_RES: Order of the President of the General Court of 10 September 2019 (Extracts).#Sofia Athanasiadou and Konstantinos Soulantikas v European Commission.#Interim measures — Financial provisions (budget, financial framework, own resources, combating fraud) — Enforcement — Application for suspension — Admissibility — No urgency.#Case T-762/18 R.

August 30, 2024 0 Comments

CELEX:62018TO0660_RES: Order of the General Court (First Chamber) of 9 July 2019.#VodafoneZiggo Group BV v European Commission.#Action for annulment — Electronic communications — Article 7 of Directive 2002/21/EC — Wholesale provision of fixed access — Joint significant market power — Specific regulatory obligations imposed on operators — Draft measure made accessible by the national regulatory authority — Comments of the Commission — Second phase of the procedure not opened — Act not open to challenge — Article 130 of the Rules of Procedure — Inadmissibility.#Case T-660/18.

August 30, 2024 0 Comments

CELEX:62018TO0748(01)_RES: Order of the General Court (Sixth Chamber) of 18 September 2019.#Glimarpol sp. z o.o. v European Union Intellectual Property Office.#Community design — Registered Community design representing pneumatic power tools — Invalidity proceedings –– Intervention by the other party to the proceedings before the Board of Appeal — Expiry of the time limit within which to intervene under Article 173 of the Rules of Procedure of the General Court — Refusal to grant leave to intervene under that provision — Application, in the alternative, for leave to intervene under Article 143 of the Rules of Procedure made within the time limit — Whether permissible.#Case T-748/18.

August 30, 2024 0 Comments

CELEX:62017TO0491_RES: Order of the General Court (Second Chamber) of 24 September 2019.#Istituzione Pubblica di Assistenza e Beneficienza "Opere Pie d'Onigo" v European Commission.#Action for annulment – State aid – Aid scheme established by Italy for certain providers of socio-sanitary services – Costs associated with staff absences in respect of maternity and care provided to dependent family members – Contributions paid by the State to private undertakings – Decision not to raise any objections – No placement in an unfavourable competitive position – Lack of direct concern – Inadmissibility.#Case T-491/17.

August 30, 2024 0 Comments

CELEX:62019TO0099_RES: Order of the General Court (Fifth Chamber) of 25 September 2019.#Nathaniel Magnan v European Commission.#Action for failure to act, for damages and for annulment – Free movement of workers – Freedom to choose an occupation – Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons – Alleged infringement of that agreement by Swiss laws and regulations governing the exercise of the profession of medical practitioner – Request for the adoption of measures against Switzerland and request for compensation for harm suffered – Reply of the EEAS – Action in part manifestly inadmissible and in part manifestly lacking any foundation in law.#Case T-99/19.

August 30, 2024 0 Comments

CELEX:62019CJ0566_RES: Judgment of the Court (First Chamber) of 12 December 2019.#JR and YC.#Requests for a preliminary ruling from the Cour d'appel (Luxembourg) and Rechtbank Amsterdam.#Reference for a preliminary ruling — Urgent preliminary ruling procedure — Police and judicial cooperation in criminal matters — European arrest warrant — Framework Decision 2002/584/JHA — Article 6(1) — Definition of ‘issuing judicial authority’ — Criteria — European arrest warrant issued by the public prosecutor’s office of a Member State for the purpose of criminal proceedings.#Joined Cases C-566/19 PPU and C-626/19 PPU.

August 30, 2024 0 Comments

CELEX:62017CJ0708_RES: Judgment of the Court (Fourth Chamber) of 5 December 2019.#„EVN Bulgaria Toplofikatsia“ EAD v Nikolina Stefanova Dimitrova and „Toplofikatsia Sofia“ EAD v Mitko Simeonov Dimitrov.#Requests for a preliminary ruling from the Rayonen sad Asenovgrad and Sofiyski rayonen sad.#References for a preliminary ruling — Consumer protection — Directive 2011/83/EU — Consumer law — Article 2(1) — Concept of ‘consumer’ — Article 3(1) — Contract concluded between a trader and a consumer — Contract for the supply of district heating — Article 27 — Inertia selling — Directive 2005/29/EC — Unfair business-to-consumer commercial practices in the internal market — Article 5 — Prohibition of unfair commercial practices — Annex I — Unsolicited supply — National law requiring each owner of a

August 30, 2024 0 Comments

CELEX:62018CJ0477_RES: Judgment of the Court (Fourth Chamber) of 19 December 2019.#Exportslachterij J. Gosschalk en Zn. BV and Others v Minister van Landbouw, Natuur en Voedselkwaliteit.#Requests for a preliminary ruling from the College van Beroep voor het Bedrijfsleven.#References for a preliminary ruling — Regulation (EC) No 882/2004 — Article 27(1) and (4) — Points 1 and 2 of Annex VI — Official controls on feed and food — Financing — Fees payable in relation to official controls — Calculation — Concept of ‘staff involved in the official controls’ — Inclusion of administrative and support staff — Possibility of charging for quarter-hour periods requested by the slaughterhouse for the purposes of official controls but not worked — Conditions.#Joined Cases C-477/18 and C-478/18.

August 30, 2024 0 Comments
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