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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:62019CJ0054_RES: Judgment of the Court (Grand Chamber) of 6 October 2021.#Axa Mediterranean Holding, SA v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Case C-54/19 P.

August 14, 2024 0 Comments

CELEX:62019CJ0055_RES: Judgment of the Court (Grand Chamber) of 6 October 2021.#Prosegur Compañía de Seguridad, SA v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Case C-55/19 P.

August 14, 2024 0 Comments

CELEX:62020CJ0035_RES: Judgment of the Court (Fifth Chamber) of 6 October 2021.#Criminal proceedings against A.#Request for a preliminary ruling from the Korkein oikeus.#Reference for a preliminary ruling – Citizenship of the Union – Right of Union citizens to move freely within the territories of the Member States – Article 21 TFEU – Directive 2004/38/EC – Articles 4 and 5 – Obligation to carry an identity card or a passport – Regulation (EC) No 562/2006 (Schengen Borders Code) – Annex VI – Crossing the maritime border of a Member State on board a pleasure boat – Rules on sanctions applicable when moving between Member States without an identity card or passport – Rules on daily fines in criminal cases – Calculation of the fine based on the offender’s average monthly income – Proportional

August 14, 2024 0 Comments

CELEX:62020CJ0123_RES: Judgment of the Court (Fifth Chamber) of 28 October 2021.#Ferrari SpA v Mansory Design & Holding GmbH and WH.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Regulation (EC) No 6/2002 – Community designs – Articles 4, 6 and 11 – Infringement proceedings – Unregistered Community design – Appearance of a part of a product – Conditions for protection – Component part of a complex product – Individual character – Act of making available to the public.#Case C-123/20.

August 14, 2024 0 Comments

CELEX:62019CJ0845_RES: Judgment of the Court (Third Chamber) of 21 October 2021.#Criminal proceedings against DR and TS.#Requests for a preliminary ruling from the Apelativen sad - Varna.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive 2014/42/EU – Freezing and confiscation of instrumentalities and proceeds of crime in the European Union – Scope – Confiscation of illegally obtained assets – Economic benefit derived from a criminal offence which has not been the subject of a conviction – Article 4 – Confiscation – Article 5 – Extended confiscation – Article 6 – Confiscation from a third party – Conditions – Confiscation of money allegedly belonging to a third party – Third party having no right to appear as a party in the confiscation proceedings –

August 14, 2024 0 Comments

CELEX:62019CJ0561_RES: Judgment of the Court (Grand Chamber) of 6 October 2021.#Consorzio Italian Management and Catania Multiservizi SpA v Rete Ferroviaria Italiana SpA.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Article 267 TFEU – Scope of the obligation on national courts or tribunals of last instance to make a reference for a preliminary ruling – Exceptions to that obligation – Criteria – Question on the interpretation of EU law raised by the parties to the national proceedings after the Court has given a preliminary ruling in those proceedings – Failure to state the reasons justifying the need for an answer to the questions referred for a preliminary ruling – Partial inadmissibility of the request for a preliminary ruling.#Case C

August 14, 2024 0 Comments

CELEX:62020CJ0272_RES: Judgment of the Court (Fifth Chamber) of 6 October 2021.#Sebastian Veit v European Central Bank.#Appeal – Civil service – European Central Bank (ECB) staff members – Remuneration – Competitions – Equality of treatment between internal and external candidates – Classification in step.#Case C-272/20 P.

August 14, 2024 0 Comments

CELEX:62020CJ0109_RES: Judgment of the Court (Grand Chamber) of 26 October 2021.#Republiken Polen v PL Holdings Sàrl.#Request for a preliminary ruling from the Högsta domstolen.#Reference for a preliminary ruling – Agreement between the Government of the Kingdom of Belgium and the Government of the Grand Duchy of Luxembourg, of the one part, and the Government of the People’s Republic of Poland, of the other, concerning the reciprocal promotion and protection of investments, signed on 19 May 1987 – Arbitration proceedings – Dispute between an investor from one Member State and another Member State – Arbitration clause provided for in that agreement contrary to EU law – Invalidity – Ad hoc arbitration agreement between the parties to that dispute – Participation in the arbitration proceedin

August 14, 2024 0 Comments

CELEX:62020CJ0357_RES: Judgment of the Court (Second Chamber) of 28 October 2021.#IE v Magistrat der Stadt Wien.#Request for a preliminary ruling from the Verwaltungsgericht Wien.#Reference for a preliminary ruling – Conservation of natural habitats and of wild fauna and flora – Directive 92/43/EEC – Article 12(1) – System of strict protection for animal species – Annex IV(a) – European hamster (Cricetus cricetus) – Resting places and breeding sites – Deterioration or destruction.#Case C-357/20.

August 14, 2024 0 Comments

CELEX:62019CJ0882_RES: Judgment of the Court (Grand Chamber) of 6 October 2021.#Sumal, S.L. v Mercedes Benz Trucks España, S.L.#Request for a preliminary ruling from the Audiencia Provincial de Barcelona.#Reference for a preliminary ruling – Competition – Compensation for harm caused by a practice prohibited under Article 101(1) TFEU – Determination of the undertakings liable to provide compensation – Action for compensation directed against the subsidiary of a parent company and brought following a decision finding only that the parent company participated in a cartel – Concept of an ‘undertaking’ – Concept of ‘economic unit’.#Case C-882/19.

August 14, 2024 0 Comments

CELEX:62020TO0163(05)_RES: Order of the General Court (Fourth Chamber) of 7 September 2021 (Extracts).#Isopix SA v European Parliament.#Procedure – Taxation of costs.#Case T-163/20 DEP.

August 14, 2024 0 Comments

CELEX:62020CJ0231_RES: Judgment of the Court (Second Chamber) of 14 October 2021.#MT v Landespolizeidirektion Steiermark.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Freedom to provide services – Article 56 TFEU – Games of chance – Making prohibited lotteries available – Penalties – Proportionality – Minimum-level fines – Accumulation – No limit – Custodial sentence in the event of non-payment – Proportional contribution to the costs of proceedings – Article 49(3) of the Charter of Fundamental Rights of the European Union.#Case C-231/20.

August 14, 2024 0 Comments

CELEX:62019TJ0823_RES: Judgment of the General Court (Tenth Chamber) of 20 October 2021.#JMS Sports sp. z o.o. v European Union Intellectual Property Office.#Community design – Invalidity proceedings – Registered Community design representing a spiral hair elastic – Disclosure of the earlier designs – Disclosure on the internet – Article 7(1) of Regulation (EC) No 6/2002 – Equality of arms – Evidence submitted for the first time before the General Court.#Case T-823/19.

August 14, 2024 0 Comments

CELEX:62009TJ0286(01)_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 26 January 2022.#Intel Corporation Inc. v European Commission.#Competition – Abuse of dominant position – Microprocessors market – Decision finding an infringement of Article 102 TFEU and of Article 54 of the EEA Agreement – Loyalty rebates – ‘Naked’ restrictions – Characterisation as abuse – As-efficient-competitor analysis – Overall strategy – Single and continuous infringement.#Case T-286/09 RENV.

August 14, 2024 0 Comments

CELEX:62018TJ0351_RES: Judgment of the General Court (Ninth Chamber, Extended Composition) of 6 October 2021.#Ukrselhosprom PCF LLC and Versobank AS v European Central Bank.#Economic and monetary policy – Prudential supervision of credit institutions – Specific supervisory tasks assigned to the ECB – Decision to withdraw a credit institution’s authorisation – Breach of legislation on combating money laundering and the financing of terrorism – Admissibility – Powers of the national competent authorities (NCAs) of participating Member States and of the ECB under the Single Supervisory Mechanism (SSM) – Equal treatment – Proportionality – Protection of legitimate expectations – Legal certainty – Misuse of powers – Rights of the defence – Obligation to state reasons.#Cases T-351/18 and T-584/1

August 14, 2024 0 Comments

CELEX:62018TJ0296_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 20 October 2021.#Polskie Linie Lotnicze "LOT" SA v European Commission.#Competition – Concentrations – Air transport – Decision declaring a concentration to be compatible with the internal market and the EEA Agreement – Relevant market – Assessment of the effects of the transaction on competition – Commitments – Obligation to state reasons.#Case T-296/18.

August 14, 2024 0 Comments

CELEX:62020TO0744_RES: Order of the General Court (Fourth Chamber) of 30 November 2021.#Airoldi Metalli SpA v European Commission.#Dumping – Imports of aluminium extrusions originating in China – Act imposing a provisional anti-dumping duty – Act not open to challenge – Preparatory act – Inadmissibility – Definitive anti-dumping duty – No longer any legal interest in bringing proceedings – No need to adjudicate.#Case T-744/20.

August 14, 2024 0 Comments

CELEX:62019TO0616(02)_RES: Order of the General Court (Second Chamber) of 13 September 2021.#Katjes Fassin GmbH & Co. KG v European Union Intellectual Property Office.#Procedure – Application for revision – EU trade mark – Opposition proceedings – Action against a decision of EUIPO partially refusing to register a mark – Withdrawal of the opposition before service of the order dismissing the action – Fact unknown to the applicant and to the General Court – Revision of the order – No need to adjudicate.#Case T-616/19 REV.

August 14, 2024 0 Comments

CELEX:32024R0257R(03):           Rectificatif au règlement (UE) 2024/257 du Conseil du 10 janvier 2024 établissant, pour 2024, 2025 et 2026, les possibilités de pêche pour certains stocks halieutiques, applicables dans les eaux de l’Union et, pour les navires de pêche de l’Union, dans certaines eaux n’appartenant pas à l’Union, et modifiant le règlement (UE) 2023/194 (JO L, 2024/257, 11.1.2024)

The corrigendum does not concern the English version.
August 14, 2024 0 Comments

CELEX:32023R0734R(01)

The corrigendum does not concern the English version.
August 14, 2024 0 Comments
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