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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:62020TJ0379_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 14 April 2021.#Ryanair DAC v European Commission.#State aid – Swedish air transport market – Aid granted by Sweden 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-379/20.

August 28, 2024 0 Comments

CELEX:62019TJ0316_RES: Judgment of the General Court (Fourth Chamber) of 16 June 2021 (Extracts).#Arnaldo Lucaccioni v European Commission.#Public service – Officials – Social security – Article 73 of the Staff Regulations – Common rules on insurance against the risk of accident and of occupational disease – Occupational disease – Article 9 – Claim for reimbursement of medical costs – Article 23 – Consulting another doctor – Refusal to refer the case to the Medical Committee on the basis of Article 22 – Failure to apply, by analogy, the second subparagraph of Article 22(1) – Rule of consistency between the application and the claim – Temporal application of the law.#Case T-316/19.

August 28, 2024 0 Comments

CELEX:62020TJ0465_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 19 May 2021.#Ryanair DAC v European Commission.#State aid – Portuguese air transport market – Aid provided by Portugal to TAP owing to the COVID-19 pandemic – State loan – Decision not to raise any objections – Point 22 of the Guidelines on State aid for rescuing and restructuring non-financial undertakings in difficulty – Company belonging to a group – Intrinsic difficulties not resulting from an arbitrary allocation of costs within the group – Difficulties which are too serious to be dealt with by the group itself – Duty to state reasons – Maintenance of the effects of the decision.#Case T-465/20.

August 28, 2024 0 Comments

CELEX:62019TJ0355_RES: Judgment of the General Court (Seventh Chamber) of 16 June 2021 (Extracts).#CE v Comittee of the Regions.#Civil Service – Temporary staff – Article 2(c) of the CEOS – Contract for an indefinite period – Early termination with notice – Article 47(c)(i) of the CEOS – Breakdown in the relationship of trust – Terms of notice – Abuse of process – Right to be heard – Principle of sound administration – Rights of the defence – Manifest error of assessment.#Case T-355/19.

August 28, 2024 0 Comments

CELEX:62020TJ0388_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 14 April 2021.#Ryanair DAC v European Commission.#State aid – Finnish air-transport market – Aid granted by Finland to Finnair amid the Covid‑19 pandemic – State guarantee on a loan – Decision not to raise any objections – Temporary Framework for State aid measures – Measure intended to remedy a serious disturbance in the economy of a Member State – Failure to weigh up the beneficial effects of the aid against its adverse effects on trading conditions and the maintenance of undistorted competition – Equal treatment – Freedom of establishment – Freedom to provide services – Obligation to state reasons.#Case T-388/20.

August 28, 2024 0 Comments

CELEX:62017TJ0202_RES: Judgment of the General Court (First Chamber) of 9 June 2021 (Extracts).#Ana Calhau Correia de Paiva v European Commission.#Language regime – Competition EPSO/AD/293/14 for the recruitment of administrators in the fields of competition law, corporate finance, financial economics, industrial economics and macroeconomics (AD 7) – Non-inclusion on the reserve list – Plea of illegality – Limitation of the choice of the second language of the competition to English, French or German – Regulation No 1 – Article 1d(1) of the Staff Regulations – Discrimination based on language – Justification – Interests of the service.#Case T-202/17.

August 28, 2024 0 Comments

CELEX:62018TJ0611_RES: Judgment of the General Court (Seventh Chamber, Extended Composition) of 5 May 2021.#Pharmaceutical Works Polpharma S.A. v European Medicines Agency.#Medicinal products for human use – Application for marketing authorisation for a generic version of the medicinal product Tecfidera – Decision of the EMA not to validate the application for marketing authorisation – Previous decision of the Commission taking the view that Tecfidera – Dimethyl fumarate was not covered by the same global marketing authorisation as Fumaderm – Plea of illegality – Admissibility – Previously authorised combination medicinal product – Subsequent marketing authorisation for a component of the combination medicinal product – Assessment of the existence of two different global marketing authoris

August 28, 2024 0 Comments

CELEX:62020TJ0628_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 19 May 2021.#Ryanair DAC v European Commission.#State aid – Spain – Recapitalisation measures to support undertakings that are systemic and strategic for the Spanish economy in response to the COVID-19 pandemic – Decision not to raise any objections – Temporary Framework for State aid – Measure aimed at remedying a serious disturbance in the economy of a Member State – Measure aimed at the whole of the economy of a Member State – Principle of non-discrimination – Freedom to provide services and freedom of establishment – Proportionality – Criterion requiring that the beneficiaries of the aid are established in Spain – Failure to weigh the beneficial effects of the aid against its adverse effects o

August 28, 2024 0 Comments

CELEX:62018TJ0516_RES: Judgment of the General Court (Second Chamber, Extended Composition) of 12 May 2021.#Grand Duchy of Luxembourg and Others v European Commission.#State aid – Aid implemented by Luxembourg in favour of ENGIE – Decision declaring the aid incompatible with the internal market and unlawful and ordering its recovery – Tax rulings – State resources – Advantage – Combined effect of two tax measures – Participation exemption regime – Taxation of profit distributions – Abuse of law – Selectivity – Reference framework – Finding of a derogation – Comparability of situations – Parent-subsidiary arrangement – Group of companies – Recovery – Indirect harmonisation – Procedural rights – Obligation to state reasons.#Cases T-516/18 and T-525/18.

August 28, 2024 0 Comments

CELEX:62020TO0252(01)_RES: Order of the General Court (Tenth Chamber, Extended Composition) of 8 June 2021.#Joshua David Silver and Others v Council of the European Union.#Action for annulment – Area of freedom, security and justice – Agreement on the withdrawal of the United Kingdom from the European Union and from Euratom – Council Decision on the conclusion of the Agreement on withdrawal – United Kingdom nationals – Loss of EU citizenship – Act not of individual concern – Non-regulatory act – Inadmissibility.#Case T-252/20.

August 28, 2024 0 Comments

CELEX:62020CJ0209_RES: Judgment of the Court (Third Chamber) of 20 May 2021.#Renesola UK Ltd v The Commissioners for Her Majesty's Revenue and Customs.#Request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber).#Reference for a preliminary ruling – Customs union – Assessment of validity – Implementing Regulation (EU) No 1357/2013 – Determination of the country of origin of solar modules assembled in a third country from solar cells manufactured in another third country – Regulation (EEC) No 2913/92 – Community Customs Code – Article 24 – Origin of goods whose production involved more than one third country – Concept of ‘last substantial processing or working’.#Case C-209/20.

August 28, 2024 0 Comments

CELEX:62020CJ0303_RES: Judgment of the Court (Sixth Chamber) of 10 June 2021.#Ultimo Portfolio Investment (Luxembourg) S.A. v KM.#Request for a preliminary ruling from the Sąd Rejonowy w Opatowie.#Reference for a preliminary ruling – Credit agreements for consumers – Directive 2008/48/EC – Risk of over-indebtedness – Article 8 – Creditor’s obligation to assess the consumer’s creditworthiness – Article 23 – Effective, proportionate and dissuasive nature of the penalty in the event of infringement of that obligation.#Case C-303/20.

August 28, 2024 0 Comments

CELEX:62019TJ0543_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 14 April 2021.#Romania v European Commission.#Cohesion Fund and ERDF – Article 139(6) of Regulation (EU) No 1303/2013 – Temporal application of an increased co-financing rate adopted after submission of the final application for an interim payment but before acceptance of the accounts – Legitimate expectation – Obligation to state reasons – Principle of good administration.#Case T-543/19.

August 28, 2024 0 Comments

CELEX:62018TJ0069_RES: Judgment of the General Court (Eighth Chamber) of 14 April 2021.#Verband Deutscher Alten- und Behindertenhilfe, Landesverband Niedersachsen/Bremen und Hamburg/Schleswig-Holstein eV and CarePool Hannover GmbH v European Commission.#State aid – Independent welfare services – Grants awarded to the associations in a regional charitable action group – Rejection of a complaint – Decision not to raise objections at the end of the preliminary examination stage – Action for annulment – Status of interested party – Safeguarding of procedural rights – Substantial effect on competitive position – Admissibility – No serious difficulties – No substantial alteration of existing aid.#Case T-69/18.

August 28, 2024 0 Comments

CELEX:62020CO0685_RES: Order of the Court (First Chamber) of 16 June 2021.#Eleanor Sharpston v Council of the European Union and Representatives of the Governments of the Member States.#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 – Decision of the Representatives of the Governments of the Member States to appoint three judges and an Advocate General to the Court of Justice – End of the mandate of an Advocate General – Action for annulment.#Case C-685/20 P.

August 28, 2024 0 Comments

CELEX:62020TO0198(01)_RES: Order of the General Court (Tenth Chamber, Extended Composition) of 8 June 2021.#Harry Shindler and Others v Council of the European Union.#Action for annulment – Area of freedom, security and justice – Agreement on the withdrawal of the United Kingdom from the European Union and from Euratom – Council Decision on the conclusion of the Agreement on withdrawal – United Kingdom nationals – Loss of Union citizenship – Act not of individual concern – Non-regulatory act – Inadmissibility.#Case T-198/20.

August 28, 2024 0 Comments

CELEX:62019TJ0580_RES: Judgment of the General Court (Fourth Chamber) of 9 June 2021 (Extracts).#Sayed Shamsuddin Borborudi v Council of the European Union.#Common foreign and security policy – Restrictive measures taken against Iran with the aim of preventing nuclear proliferation – Freezing of funds – List of persons, entities and bodies subject to the freezing of funds and economic resources – Retention of the applicant’s name on the list – Error of assessment – Article 266 TFEU.#Case T-580/19.

August 28, 2024 0 Comments

CELEX:62019TJ0322_RES: Judgment of the General Court (Fifth Chamber) of 21 April 2021.#Aisha Muammer Mohamed El-Qaddafi v Council of the European Union.#Common foreign and security policy – Restrictive measures taken in view of the situation in Libya – Freezing of funds – List of persons, entities and bodies subject to the freezing of funds and economic resources – Restrictions on entry into and transit through the territory of the European Union – List of persons subject to restrictions on entry into and transit through the territory of the European Union – Retention of the applicant’s name on the lists – Period allowed for commencing proceedings – Admissibility – Obligation to state reasons – Error of assessment.#Case T-322/19.

August 28, 2024 0 Comments

CELEX:31993L0013R(11)

The corrigendum does not concern the English version.
August 28, 2024 0 Comments

CELEX:32024D2176: Council Decision (EU) 2024/2176 of 8 December 2023 on the position to be taken on behalf of the European Union within the Regional Steering Committee of the Transport Community as regards the introduction of a common set of rules on the reimbursement of expenses incurred by persons from outside the Permanent Secretariat of the Transport Community who are invited to participate in meetings of the Transport Community

August 28, 2024 0 Comments
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