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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:62019CJ0451_RES: Judgment of the Court (Fourth Chamber) of 5 May 2022.#Subdelegación del Gobierno en Toledo v XU and QP.#Requests for a preliminary ruling from the Tribunal Superior de Justicia de Castilla-La Mancha.#Reference for a preliminary ruling – Article 20 TFEU – Union citizenship – Union citizen who has never exercised his or her right of freedom of movement – Application for a residence card for his or her family member who is a third-country national – Refusal – Obligation for the Union citizen to have sufficient resources – Obligation for spouses to live together – Minor child who is a Union citizen – National legislation and practice – Genuine enjoyment of the substance of the rights conferred on EU nationals – Deprivation.#Joined Cases C-451/19 and C-532/19.

August 9, 2024 0 Comments

CELEX:62020CJ0405_RES: Judgment of the Court (First Chamber) of 5 May 2022.#EB and Others v Versicherungsanstalt öffentlich Bediensteter, Eisenbahnen und Bergbau (BVAEB).#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Social policy – Article 157 TFEU – Protocol (No 33) – Equal treatment of men and women in matters of employment and occupation – Directive 2006/54/EC – Article 5(c) and Article 12 – Prohibition of indirect discrimination on grounds of sex – Occupational social security scheme applicable after the date referred to in that Protocol and Article 12 – Retirement pensions of civil servants – National legislation providing for an annual adjustment of retirement pensions – Adjustment on a reducing scale depending on the amount o

August 9, 2024 0 Comments

CELEX:62020CJ0570_RES: Judgment of the Court (First Chamber) of 5 May 2022.#Criminal proceedings against BV.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Fraudulent concealment of tax due – Penalties – National legislation which provides for an administrative penalty and a criminal penalty for the same acts – Charter of Fundamental Rights of the European Union – Article 49 – Article 50 – Principle ne bis in idem – Article 52(1) – Limitations to the principle ne bis in idem – Requirement to provide for clear and precise rules – Possibility of taking into account the interpretation of national legislation by national courts – Need to provide for rules ensuring the proportionality of all of th

August 9, 2024 0 Comments

CELEX:62020CJ0556_RES: Judgment of the Court (Second Chamber) of 12 May 2022.#Schneider Electric SA and Others v Premier ministre and Ministre de l’Economie, des Finances et de la Relance.#Request for a preliminary ruling from the Conseil d'État (France).#Case C-556/20.

August 9, 2024 0 Comments

CELEX:62020CJ0083_RES: Judgment of the Court (First Chamber) of 5 May 2022.#BPC Lux 2 Sàrl and Others v Banco de Portugal and Others.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Case C-83/20.

August 9, 2024 0 Comments

CELEX:62020CJ0377_RES: Judgment of the Court (Fifth Chamber) of 12 May 2022.#Servizio Elettrico Nazionale SpA and Others v Autorità Garante della Concorrenza e del Mercato and Others.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Competition – Dominant position – Abuse – Article 102 TFEU – Effect of a practice on the well-being of consumers and on the structure of the market – Abusive exclusionary practice – Whether the practice is capable of producing an exclusionary effect – Recourse to means other than those coming within the scope of competition on the merits – Hypothetical as-efficient competitor unable to replicate the practice – Existence of an anticompetitive intent – Opening-up of the market for the sale of electricity to compet

August 9, 2024 0 Comments

CELEX:62020CJ0453_RES: Judgment of the Court (Grand Chamber) of 3 May 2022.#CityRail a.s. v Správa železnic, státní organizace.#Request for a preliminary ruling from the Úřad pro přístup k dopravní infrastruktuře.#Reference for a preliminary ruling – Article 267 TFUE – Concept of ‘court or tribunal’ – Criteria relating to the constitution and function of that body – Exercise of judicial or administrative functions – Directive 2012/34/EU – Articles 55 and 56 – Single national regulatory body for the railway sector – Independent regulatory authority for the sector – Entitlement to act on an ex officio basis – Power to impose penalties – Decisions that are open to challenge before the courts – Inadmissibility of the request for a preliminary ruling.#Case C-453/20.

August 9, 2024 0 Comments

CELEX:62019CJ0693_RES: Judgment of the Court (Grand Chamber) of 17 May 2022.#SPV Project 1503 Srl and Others v YB and Others v YX and ZW.#Requests for a preliminary ruling from the Tribunale di Milano.#Reference for a preliminary ruling – Directive 93/13/EEC – Unfair terms in consumer contracts – Principle of equivalence – Principle of effectiveness – Payment order and attachment proceedings against third parties – Force of res judicata implicitly covering the validity of the terms of an enforceable instrument – Power of the court hearing the enforcement proceedings to examine of its own motion the potential unfairness of a term.#Joined Cases C-693/19 and C-831/19.

August 9, 2024 0 Comments

CELEX:62020CJ0569_RES: Judgment of the Court (Fourth Chamber) of 19 May 2022.#Criminal procedure against IR.#Request for a preliminary ruling from the Spetsializiran nakazatelen sad.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive (EU) 2016/343 – Article 8 – Right to be present at the trial – Information regarding the holding of the trial – Inability to locate the accused person notwithstanding the reasonable efforts of the competent authorities – Possibility of a trial and a conviction in absentia – Article 9 – Right to a new trial, or to another legal remedy, which allows a fresh determination of the merits of the case.#Case C-569/20.

August 9, 2024 0 Comments

CELEX:62019CJ0725_RES: Judgment of the Court (Grand Chamber) of 17 May 2022.#IO v Impuls Leasing România IFN SA.#Request for a preliminary ruling from the Judecătoria Sector 2 Bucureşti.#Reference for a preliminary ruling – Directive 93/13/EEC – Unfair terms in consumer contracts – Principle of equivalence – Principle of effectiveness – Enforcement proceedings in respect of a leasing contract constituting an enforceable instrument – Objection to enforcement – National legislation not allowing the court hearing that objection to determine whether the terms of an enforceable instrument are unfair – Power of the court hearing the enforcement proceedings to examine of its own motion whether a term is unfair – Existence of an action under ordinary law allowing the review of whether those terms

August 9, 2024 0 Comments

CELEX:62014TJ0423(01)_RES: Judgment of the General Court (Third Chamber) of 4 May 2022.#Larko Geniki Metalleftiki kai Metallourgiki AE v European Commission.#State aid – Aid implemented by Greece – Decision declaring the aid incompatible with the internal market – Concept of State aid – Advantage – Private operator principle – Guarantee premium – Firm in difficulty – Knowledge of the Greek authorities – Commission Notice on State aid in the form of guarantees – Manifest error of assessment.#Case T-423/14 RENV.

August 9, 2024 0 Comments

CELEX:62019TJ0245_RES: Judgment of the General Court (First Chamber) of 18 May 2022.#Uzina Metalurgica Moldoveneasca OAO v European Commission.#Safeguard measures – Market for steel products – Implementing Regulation (EU) 2019/159 – Action for annulment – Interest in bringing proceedings – Standing to bring proceedings – Admissibility – Equal treatment – Legitimate expectations – Principle of sound administration – Duty of care – Threat of serious injury – Manifest error of assessment – Initiation of a safeguard investigation – Competence of the Commission – Rights of the defence.#Case T-245/19.

August 9, 2024 0 Comments

CELEX:62019CJ0600_RES: Judgment of the Court (Grand Chamber) of 17 May 2022.#MA v Ibercaja Banco, SA.#Request for a preliminary ruling from the Audiencia Provincial de Zaragoza.#Reference for a preliminary ruling – Directive 93/13/EEC – Unfair terms in consumer contracts – Principle of equivalence – Principle of effectiveness – Mortgage enforcement proceedings – Unfairness of the term setting the nominal rate for default interest, and of the advanced repayment term in the loan agreement – Force of res judicata and time-barring – Loss of the possibility of relying on the unfairness of a contractual term before a court – Power of review by the national court of its own motion.#Case C-600/19.

August 9, 2024 0 Comments

CELEX:62019TJ0030_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 4 May 2022 (Extracts).#China Rubber Industry Association (CRIA) and China Chamber of Commerce of Metals, Minerals & Chemicals Importers & Exporters (CCCMC) v European Commission.#Dumping – Subsidies – Imports of certain pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121 originating in China – Definitive anti-dumping duty – Definitive countervailing duty – Action for annulment – Locus standi – Direct concern – Individual concern – Regulatory act which does not entail implementing measures – Interest in bringing proceedings – Injury to the Union industry – Objective examination – Causal link – Calculation of the price undercutting and t

August 9, 2024 0 Comments

CELEX:62019TJ0609_RES: Judgment of the General Court (Sixth Chamber) of 18 May 2022 (Extracts).#Canon Inc. v European Commission.#Competition – Concentrations – Medical equipment manufacturing sector – Decision imposing fines for implementing a concentration prior to notification and authorisation – Article 4(1), Article 7(1) and Article 14 of Regulation (EC) No 139/2004 – Interim transaction and ultimate transaction – Parking structure – Single concentration – Rights of the defence – Legitimate expectations – Principle of legality – Proportionality – Amount of fines – Mitigating circumstances.#Case T-609/19.

August 9, 2024 0 Comments

CELEX:62020TJ0577_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 18 May 2022.#Ryanair DAC v European Commission.#State aid – German air transport market – Loan granted by Germany to Condor Flugdienst – Decision declaring the aid compatible with the internal market – Article 107(3)(c) TFEU – Guidelines on State aid for rescuing and restructuring undertakings in difficulty – Intrinsic difficulties that are not the result of an arbitrary allocation of costs within the group – Difficulties that are too serious to be dealt with by the group itself – Risk of disruption to an important service.#Case T-577/20.

August 9, 2024 0 Comments

CELEX:62020TJ0718_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 4 May 2022.#Wizz Air Hungary Légiközlekedési Zrt. (Wizz Air Hungary Zrt.) v European Commission.#State aid – Air transport – Support measure taken by Romania – Rescue aid to TAROM – Decision not to raise any objections – Action for annulment – Status as a party concerned – Safeguarding of procedural rights – Admissibility – Guidelines on State aid for rescuing and restructuring non-financial undertakings in difficulty – Measure aiming to prevent social hardship or to address market failure – ‘One time, last time’ principle – Effect of earlier aid granted before Romania’s accession to the European Union – Serious difficulties – Obligation to state reasons.#Case T-718/20.

August 9, 2024 0 Comments

CELEX:62016TJ0913_RES: Judgment of the General Court (Second Chamber, Extended Composition) of 11 May 2022.#Finanziaria d'investimento Fininvest SpA (Fininvest) and Silvio Berlusconi v European Central Bank.#Economic and monetary policy – Prudential supervision of credit institutions – Specific supervisory tasks conferred on the ECB – Assessment of acquisitions of qualifying holdings – Opposition to the acquisition of a qualifying holding – Non-retroactivity – Res judicata – Application of national transposing provisions – Rights of the defence – Right of access to the file – Right to be heard – New plea in law – Primacy of EU law – Right to effective judicial protection.#Case T-913/16.

August 9, 2024 0 Comments

CELEX:62020TJ0151_RES: Judgment of the General Court (Sixth Chamber) of 11 May 2022.#Czech Republic v European Commission.#Own resources of the European Union – Financial liability of a Member State – Import duties – Payment to the Commission of amounts corresponding to non-recovered own resources – Action based on unjust enrichment of the European Union – Obligations of a Member State with regard to own resources – Obligation to lodge a security – Exemption from making available amounts corresponding to established entitlements declared irrecoverable.#Case T-151/20.

August 9, 2024 0 Comments

CELEX:62019CJ0213_RES: Judgment of the Court (Grand Chamber) of 8 March 2022.#European Commission v United Kingdom of Great Britain and Northern Ireland.#Failure of a Member State to fulfil obligations – Article 4(3) TEU – Article 310(6) and Article 325 TFEU – Own resources – Customs duties – Value added tax (VAT) – Protection of the financial interests of the European Union – Combating fraud – Principle of effectiveness – Obligation for Member States to make own resources available to the European Commission – Financial liability of Member States in the event of losses of own resources – Imports of textiles and footwear from China – Large-scale and systematic fraud – Organised crime – Missing importers – Customs value – Undervaluation – Taxable amount for VAT purposes – Lack of systematic

August 9, 2024 0 Comments
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