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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:62021CB0720: Case C-720/21, Rzecznik Praw Obywatelskich (Polish extraordinary appeal): Order of the Court (Tenth Chamber) of 29 May 2024 (request for a preliminary ruling from the Sąd Najwyższy – Poland) – Rzecznik Praw Obywatelskich (Reference for a preliminary ruling – Article 53(2) of the Rules of Procedure of the Court of Justice – Article 267 TFEU – Definition of court or tribunal – Criteria – Izba Kontroli Nadzwyczajnej i Spraw Publicznych (Chamber of Extraordinary Control and Public Affairs) of the Sąd Najwyższy (Supreme Court, Poland) – Reference for a preliminary ruling from an adjudicating panel which does not have the status of an independent and impartial tribunal previously established by law – Manifest inadmissibility)

August 19, 2024 0 Comments

CELEX:62022CA0538: Case C-538/22, Agrárminiszter (Calving rate): Judgment of the Court (Sixth Chamber) of 4 July 2024 (request for a preliminary ruling from the Fővárosi Törvényszék – Hungary) – SB v Agrárminiszter (Reference for a preliminary ruling – Agriculture – Common Agricultural Policy – Regulation (EU) No 1307/2013 – Article 52 – Delegated Regulation (EU) No 639/2014 – Article 53(1) – Definition of eligibility criteria for coupled support measures – Competence of the Member States – Delegated Regulation (EU) No 640/2014 – Points 16 and 18 of the second subparagraph of Article 2(1) – Distinction between declared animals and animals determined – Article 30(3) – Support calculated on the basis of animals determined – Article 31(1) to (3) – Administrative penalties for non-compliance a

August 19, 2024 0 Comments

CELEX:62022CA0760: Case C-760/22, FP and Others (Trial by videoconference): Judgment of the Court (First Chamber) of 4 July 2024 (request for a preliminary ruling from the Sofiyski gradski sad – Bulgaria) – Criminal proceedings against FP, QV, IN, YL, VD, JF, OL (Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive (EU) 2016/343 – Right to be present at the trial – Possibility for an accused person to participate in the hearings in his or her trial by videoconference)

August 19, 2024 0 Comments

CELEX:32024D2149R(01)

The corrigendum does not concern the English version.
August 19, 2024 0 Comments

VSRS Sklep Cpg 3/2024

Menjalni tečaj, po katerem se preračuna glavnica pravdnih stroškov iz hrvaških kun v eure, je določen z Uredbo Sveta (EU) 2022/1208 z dne 12. julija 2022 o spremembi Uredbe (ES) št. 2866/98 glede menjalnega razmerja eura za Hrvaško in na njeni podlagi sprejetimi predpisi Republike Hrvaške, torej javno objavljen, dostopen in vsakomur znan, zato je tako določena obveznost plačila glavnice pravdnih stroškov v hrvaških kunah povsem določljiva. Obveznost plačila zakonskih zamudnih obresti se lahko v tem primeru določi na podlagi pravnih pravil in javno dostopnih podatkov, zato je tudi obrestni del izreka hrvaške prvostopenjske sodbe določljiv.
August 16, 2024 0 Comments

CELEX:32022L2464R(04)

The corrigendum does not concern the English version.
August 16, 2024 0 Comments

CELEX:32013R0517R(03)

The corrigendum does not concern the English version.
August 16, 2024 0 Comments

CELEX:62018CJ0718_RES: Judgment of the Court (Fourth Chamber) of 2 September 2021.#European Commission v Federal Republic of Germany.#Failure of a Member State to fulfil obligations – Internal markets for electricity and natural gas – Directive 2009/72/EC – Article 2(21) – Article 19(3), (5) and (8) – Article 37(1)(a) and (6)(a) and (b) – Directive 2009/73/EC – Article 2(20) – Article 19(3), (5) and (8) – Article 41(1)(a) and (6)(a) and (b) – Concept of a ‘vertically integrated undertaking’ – Effective unbundling of networks from the activities of production and supply of electricity and natural gas – Independent transmission operator – Independence of the staff and the management of the transmission system operator – Transitional periods – Shares held in the capital of the vertically inte

August 15, 2024 0 Comments

CELEX:62019CJ0741_RES: Judgment of the Court (Grand Chamber) of 2 September 2021.#République de Moldavie v Komstroy LLC.#Request for a preliminary ruling from the Cour d'appel de Paris.#Reference for a preliminary ruling – Energy Charter Treaty – Article 26 – Inapplicability between Member States – Arbitration Award – Judicial review – Jurisdiction of a court of a Member State – Dispute between a third-State operator and a third State – Jurisdiction of the Court – Article 1(6) of the Energy Charter Treaty – Concept of ‘investment’.#Case C-741/19.

August 15, 2024 0 Comments

CELEX:62020CJ0350_RES: Judgment of the Court (Grand Chamber) of 2 September 2021.#O.D. and Others v Istituto nazionale della previdenza sociale (INPS).#Request for a preliminary ruling from the Corte costituzionale.#Reference for a preliminary ruling – Directive 2011/98/EU – Rights for third-country workers who hold single permits – Article 12 – Right to equal treatment – Social security – Regulation (EC) No 883/2004 – Coordination of social security systems – Article 3 – Maternity and paternity benefits – Family benefits – Legislation of a Member State excluding third-country nationals holding a single permit from entitlement to a childbirth allowance and a maternity allowance.#Case C-350/20.

August 15, 2024 0 Comments

CELEX:62019CJ0927_RES: Judgment of the Court (Grand Chamber) of 7 September 2021.#'Klaipėdos regiono atliekų tvarkymo centras' v UAB.#Request for a preliminary ruling from the Lietuvos Aukščiausiasis Teismas.#Reference for a preliminary ruling – Public procurement – Directive 2014/24/EU – Article 58(3) and (4) – Article 60(3) and (4) – Annex XII – Conduct of procurement procedures – Selection of participants – Selection criteria – Methods of proof – Economic and financial standing of economic operators – Whether the leader of a temporary association of undertakings may rely on income received in relation to a previous public contract in the same area as the public contract at issue including where it did not itself exercise the activity which is the subject matter of the public contract at

August 15, 2024 0 Comments

CELEX:62019CJ0930_RES: Judgment of the Court (Grand Chamber) of 2 September 2021.#X v État belge.#Request for a preliminary ruling from the Conseil du Contentieux des Étrangers.#Reference for a preliminary ruling – Directive 2004/38/EC – Article 13(2) – Right of residence of family members of a Union citizen – Marriage between a Union citizen and a third-country national – Retention, in the event of divorce, of the right of residence by a third-country national who is the victim of acts of domestic violence committed by his or her spouse – Requirement to demonstrate the existence of sufficient resources – No such requirement in Directive 2003/86/EC – Validity – Charter of Fundamental Rights of the European Union – Articles 20 and 21 – Equal treatment – Difference in treatment based on whet

August 15, 2024 0 Comments

CELEX:62020CJ0180_RES: Judgment of the Court (Grand Chamber) of 2 September 2021.#European Commission v Council of the European Union.#Action for annulment – Decisions (EU) 2020/245 and 2020/246 – Position to be taken on behalf of the European Union within the Partnership Council established by the Comprehensive and Enhanced Partnership Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and the Republic of Armenia, of the other part – Agreement, certain provisions of which may be linked with the common foreign and security policy (CFSP) – Adoption of the Rules of Procedure of the Partnership Council, of the Partnership Committee, subcommittees and other bodies – Adoption of two separate decisions – Choice of legal basis –

August 15, 2024 0 Comments

CELEX:62019CJ0130_RES: Judgment of the Court (Full Court) of 30 September 2021.#European Court of Auditors v Karel Pinxten.#Article 286(6) TFEU – Breach of the obligations arising from the office of Member of the European Court of Auditors – Deprivation of the right to a pension – Right to effective judicial protection – Regularity of the investigation by the European Anti-Fraud Office (OLAF) – Internal procedure within the Court of Auditors – Activity incompatible with the duties of a Member of the Court of Auditors – Mission expenses and daily subsistence allowances – Representation and reception expenses – Use of official car – Recourse to the services of a driver – Conflict of interest – Proportionality of the penalty.#Case C-130/19.

August 15, 2024 0 Comments

CELEX:62019TJ0152_RES: Judgment of the General Court (Second Chamber) of 8 September 2021 (Extracts).#Brunswick Bowling Products LLC v European Commission.#Protection of the health and safety of consumers and workers – Directive 2006/42/EC – Safeguard clause – National measure of withdrawal from the market and prohibition of placing on the market of a pinsetter machine and a supplementary kit – Essential health and safety requirements – Commission decision declaring the measure justified – Equal treatment.#Case T-152/19.

August 15, 2024 0 Comments

CELEX:62019TJ0052_RES: Judgment of the General Court (First Chamber) of 8 September 2021.#AH v European Foundation for the Improvement of Living and Working Conditions.#Civil service – Members of the contract staff – Disclosure of personal data – Request for assistance – Rejection of the request – Lack of competence of the author of an act adversely affecting a member of staff – Document prepared and signed by an external law firm – Liability – Non-material damage.#Case T-52/19.

August 15, 2024 0 Comments

CELEX:62014TJ0639_RES: Judgment of the General Court (Third Chamber, Extended Composition) of 22 September 2021.#Dimosia Epicheirisi Ilektrismou AE (DEI) v European Commission.#State aid – Tariff for electricity supply – Fixing of the tariff invoiced to Alouminion by decision of an arbitration tribunal – Decision to take no further action on the complaint – Decision finding that there is no aid – Act open to challenge – Interested person status – Interest in bringing proceedings – Locus standi – Admissibility – Whether attributable to the State – Advantage – Private operator principle – Serious difficulties.#Joined Cases T-639/14 RENV, T-352/15 and T-740/17.

August 15, 2024 0 Comments

CELEX:62019TJ0024_RES: Judgment of the General Court (Ninth Chamber, Extended Composition) of 15 September 2021.#INC SpA and Consorzio Stabile Sis SCpA v European Commission.#State aid – Italian motorways – Prolongation of concessions for the execution of works – Services of general economic interest – Cap on toll charges – Decision not to raise any objections – Article 106(2) TFEU – Actions brought by competitors of the beneficiary – Abandonment by the Member State of the plan to grant aid – Plan not capable of being implemented as approved – Annulment not procuring any advantage to the applicants – No longer any legal interest in bringing proceedings – No need to adjudicate.#Case T-24/19.

August 15, 2024 0 Comments

CELEX:62018CJ0546_RES: Judgment of the Court (Fourth Chamber) of 9 September 2021.#FN and Others v Übernahmekommission.#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Company law – Takeover bids – Directive 2004/25/EC – Article 5 – Mandatory bid – Article 4 – Supervisory authority – Final decision making a finding of infringement of the obligation to submit a takeover bid – Binding effect of that decision in subsequent proceedings for an administrative penal sanction initiated by the same authority – Principle of effectiveness of EU law – General principles of EU law – Rights of the defence – Charter of Fundamental Rights of the European Union – Articles 47 and 48 – Right to silence – Presumption of innocence – Access to an independ

August 15, 2024 0 Comments

CELEX:62019TJ0777_RES: Judgment of the General Court (Ninth Chamber, Extended Composition) of 15 September 2021.#Coopérative des artisans pêcheurs associés (CAPA) and Others v European Commission.#State aid – Individual aid measures for the operation of offshore wind farms – Obligation to purchase electricity at a price higher than the market price – Preliminary investigation procedure – Decision not to raise any objections – Action for annulment – Article 1(h) of Regulation (EU) 2015/1589 – Status of interested party – Fisheries undertakings – Construction of wind farms in fishing grounds – Competitive relationship – None – Likelihood that granting the aid at issue will have an effect on the interests of fisheries undertakings – None – No direct individual effect – Inadmissibility.#Case T

August 15, 2024 0 Comments
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