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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:32024D2162: Council Implementing Decision (CFSP) 2024/2162 of 14 August 2024 implementing Decision 2014/932/CFSP concerning restrictive measures in view of the situation in Yemen

August 14, 2024 0 Comments

CELEX:32024R2161: Council Implementing Regulation (EU) 2024/2161 of 14 August 2024 implementing Regulation (EU) No 1352/2014 concerning restrictive measures in view of the situation in Yemen

August 14, 2024 0 Comments

UPRS Sodba II U 23/2022-23

V upravnem sporu, ko izpodbijano odločbo predstavlja sklep o davčni izvršbi, sodišče presoja le, ali so bili za uvedbo izvršbe izpolnjeni pogoji, ki jih določa 146. člen ZDavP-2 ter ali ima sklep o izvršbi sestavine, določene v 151. členu ZDavP-2.
August 13, 2024 0 Comments

CELEX:62020TJ0265_RES: Judgment of the General Court (Ninth Chamber) of 1 December 2021.#JR v European Commission.#Access to documents – Regulation (EC) No 1049/2001 – Documents relating to the oral test in a competition – Partial refusal of access – Method for rounding scores – Weightings assigned to the different parts and sub-parts of the oral test – Secrecy of the selection board’s proceedings – Regulation (EU) 2018/1725 – No need to adjudicate in part.#Case T-265/20.

August 13, 2024 0 Comments

CELEX:62020CJ0181_RES: Judgment of the Court (Grand Chamber) of 25 January 2022.#VYSOČINA WIND a.s. v Česká republika – Ministerstvo životního prostředí.#Request for a preliminary ruling from the Nejvyšší soud České republiky.#Reference for a preliminary ruling – Environment – Directive 2012/19/EU – Waste electrical and electronic equipment – Obligation to finance the costs relating to the management of waste from photovoltaic panels – Retroactive effect – Principle of legal certainty – Incorrect transposition of a directive – Liability of the Member State.#Case C-181/20.

August 13, 2024 0 Comments

CELEX:62019CJ0177_RES: Judgment of the Court (Fifth Chamber) of 13 January 2022.#Federal Republic of Germany and Others v European Commission.#Appeal – Action for annulment – Environment – Type approval of motor vehicles – Regulation (EU) 2016/646 – Emissions from light passenger and commercial vehicles (Euro 6) – Setting of the not-to-exceed (NTE) values for emissions of oxides of nitrogen during the real driving emission (RDE) tests – Fourth paragraph of Article 263 TFEU – Admissibility of an action – Infra-State entity with powers in the field of environmental protection to limit the circulation of certain vehicles – Condition that the applicant must be directly concerned.#Joined Cases C-177/19 P to C-179/19 P.

August 13, 2024 0 Comments

CELEX:62020CJ0124_RES: Judgment of the Court (Grand Chamber) of 21 December 2021.#Bank Melli Iran v Telekom Deutschland GmbH.#Request for a preliminary ruling from the Hanseatisches Oberlandesgericht Hamburg.#Reference for a preliminary ruling – Commercial policy – Regulation (EC) No 2271/96 – Protection against the effects of the extraterritorial application of legislation adopted by a third country – Restrictive measures taken by the United States of America against Iran – Secondary sanctions adopted by that third country preventing persons from engaging, outside its territory, in commercial relationships with certain Iranian undertakings – Prohibition on complying with such a law – Exercise of the right of ordinary termination.#Case C-124/20.

August 13, 2024 0 Comments

CELEX:62020TJ0546_RES: Judgment of the General Court (Fifth Chamber) of 1 December 2021.#Sopra Steria Benelux and Unisys Belgium v European Commission.#Public service contracts – Tendering procedure – Services for the specification, development, maintenance and support of IT platforms for DG ‘Taxation and Customs Union’ – Rejection of the tender submitted by a tenderer and decision to award the contract to another tenderer – Obligation to state reasons – Abnormally low tender.#Case T-546/20.

August 13, 2024 0 Comments

CELEX:62020CJ0118_RES: Judgment of the Court (Grand Chamber) of 18 January 2022.#JY v Wiener Landesregierung.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Citizenship of the Union – Articles 20 and 21 TFEU – Scope – Renunciation of the nationality of one Member State in order to obtain the nationality of another Member State in accordance with the assurance given by the latter to naturalise the person concerned – Revocation of that assurance on grounds of public policy or public security – Principle of proportionality – Statelessness.#Case C-118/20.

August 13, 2024 0 Comments

CELEX:62019CJ0282_RES: Judgment of the Court (Second Chamber) of 13 January 2022.#YT and Others v Ministero dell'Istruzione, dell'Università e della Ricerca - MIUR and Ufficio Scolastico Regionale per la Campania.#Request for a preliminary ruling from the Tribunale di Napoli.#Reference for a preliminary ruling – Social policy – Directive 1999/70/EC – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clauses 4 and 5 – Fixed-term employment contracts in the public sector – Catholic religious education teachers – Concept of ‘objective reasons’ justifying the renewal of such contracts – Permanent need for replacement staff.#Case C-282/19.

August 13, 2024 0 Comments

CELEX:62020CJ0261_RES: Judgment of the Court (Grand Chamber) of 18 January 2022.#Thelen Technopark Berlin GmbH v MN.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Freedom to provide services – Article 49 TFEU – Directive 2006/123/EC – Article 15 – Architects’ and engineers’ fees – Fixed minimum tariffs – Direct effect – Judgment establishing a failure to fulfil obligations delivered during proceedings before a national court or tribunal.#Case C-261/20.

August 13, 2024 0 Comments

CELEX:62020TJ0569_RES: Judgment of the General Court (Second Chamber) of 15 December 2021.#Stichting Comité N 65 Ondergronds Helvoirt v European Commission.#Environment – Regulation (EC) No 1367/2006 – Obligation of the Member States to protect and improve ambient air quality – Request for internal review – Refusal of the request as inadmissible.#Case T-569/20.

August 13, 2024 0 Comments

CELEX:62018TJ0721_RES: Judgment of the General Court (Ninth Chamber) of 21 December 2021.#Zoi Apostolopoulou and Anastasia Apostolopoulou-Chrysanthaki v European Commission.#Non-contractual liability – Grant agreements concluded in the context of various EU programmes – Breach of contractual terms by the beneficiary company – Eligible costs – OLAF investigation – Liquidation of the company – Recovery from the partners in the company – Enforcement – Allegations made by the representatives of the Commission before the national courts – Identification of the defendant – Disregard of formal requirements – Partial inadmissibility – Sufficiently serious breach of a rule of law conferring rights on individuals.#Joined Cases T-721/18 and T-81/19.

August 13, 2024 0 Comments

CELEX:62019TJ0565_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 15 December 2021.#Oltchim SA v European Commission.#State aid – Measures taken by Romania to support a petrochemical company – Non-enforcement, accumulation and cancellation of public claims – Action for annulment – Period within which proceedings must be brought – Point from which time starts to run – Article 24(1) of Regulation (EU) 2015/1589 – Interest in bringing proceedings – Existence of one or more measures – State resources – Imputability to the State – Applicability of the private creditor test – Application of the private creditor test – Obligation to state reasons.#Case T-565/19.

August 13, 2024 0 Comments

CELEX:62019CJ0638_RES: Judgment of the Court (Grand Chamber) of 25 January 2022.#European Commission v European Food SA and Others.#Appeal – State aid – Articles 107 and 108 TFEU – Bilateral Investment Treaty – Arbitration clause – Romania – Accession to the European Union – Repeal of a tax incentives scheme prior to accession – Arbitral award granting payment of damages after accession – European Commission decision declaring that payment to be State aid incompatible with the internal market and ordering its recovery – Competence of the Commission – Application ratione temporis of EU law – Determination of the date at which the right to receive aid is conferred on the beneficiary – Article 19 TEU – Articles 267 and 344 TFEU – Autonomy of EU law.#Case C-638/19 P.

August 13, 2024 0 Comments

CELEX:62021TJ0195_RES: Judgment of the General Court (Fifth Chamber) of 21 December 2021.#Oleksandr Viktorovych Klymenko v Council of the European Union.#Common foreign and security policy – Restrictive measures taken having regard to the situation in Ukraine – Freezing of funds – List of the persons, entities and bodies covered by the freezing of funds and economic resources – Maintenance of the applicant’s name on the list – Council’s obligation to verify that the decision of an authority of a third State was taken in accordance with the rights of defence and the right to effective judicial protection.#Case T-195/21.

August 13, 2024 0 Comments

CELEX:62019TJ0158_RES: Judgment of the General Court (Tenth Chamber) of 15 December 2021.#Patrick Breyer v European Research Executive Agency.#Access to documents – Regulation (EC) No 1049/2001 – ‘Horizon 2020’ Framework Programme for Research and Innovation (2014-2020) – Regulation (EU) No 1290/2013 – Documents concerning the research project ‘iBorderCtrl: Intelligent Portable Border Control System’ – Exception relating to the protection of the commercial interests of a third party – Partial refusal to grant access – Overriding public interest.#Case T-158/19.

August 13, 2024 0 Comments

CELEX:62020CJ0091_RES: Judgment of the Court (Grand Chamber) of 9 November 2021.#LW v Bundesrepublik Deutschland.#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Common policy on asylum and subsidiary protection – Standards for the qualification of third-country nationals or stateless persons as beneficiaries of international protection – Directive 2011/95/EU – Articles 3 and 23 – More favourable standards capable of being retained or introduced by the Member States for the purposes of extending the refugee or subsidiary protection status of a beneficiary of international protection to family members – Grant of a parent’s refugee status to his or her minor child as a derived right – Maintaining family unity – Best interests of the ch

August 13, 2024 0 Comments

CELEX:62019CJ0948_RES: Judgment of the Court (Second Chamber) of 11 November 2021.#UAB „Manpower Lit“ v E.S. and Others.#Request for a preliminary ruling from the Lietuvos Aukščiausiasis Teismas.#Reference for a preliminary ruling – Social policy – Temporary agency work – Directive 2008/104/EC – Article 1 – Scope – Concepts of ‘public undertaking’ and ‘being engaged in economic activities’ – European Union agencies – European Institute for Gender Equality (EIGE) as a ‘user undertaking’ within the meaning of Article 1(2) of that directive – Article 5(1) – Principle of equal treatment – Basic working and employment conditions – Concept of ‘the same job’ – Regulation (EC) No 1922/2006 – Article 335 TFEU – Principle of administrative autonomy of the EU institutions – Article 336 TFEU – Staff R

August 13, 2024 0 Comments

CELEX:62019CJ0938_RES: Judgment of the Court (Fifth Chamber) of 11 November 2021.#Energieversorgungscenter Dresden-Wilschdorf GmbH & Co. KG v Bundesrepublik Deutschland.#Request for a preliminary ruling from the Verwaltungsgericht Berlin.#Reference for a preliminary ruling – Environment – Directive 2003/87/EC – Greenhouse gas emission allowance trading scheme – Article 2(1) – Scope – Article 3(e) – Concept of ‘installation’ – Effect on emissions and pollution – Ancillary units not generating as such greenhouse gas emissions – Article 10a – Transitional rules for free allocation of allowances – Data Collection Template – Corrected eligibility ratio – Method of calculation – Decision 2011/278/EU – Third subparagraph of Article 6(1) – Export of cooling to an entity that belongs to a sector ex

August 13, 2024 0 Comments
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