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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:62020TJ0004_RES: Judgment of the General Court (First Chamber) of 27 April 2022.#Sieć Badawcza Łukasiewicz – Port Polski Ośrodek Rozwoju Technologii v European Commission.#Arbitration clause – Grant agreement concluded in the context of the Seventh Framework Programme for research, technological development and demonstration activities (2007-2013) – Eligible costs – Request for reimbursement – Financial audit – OLAF investigation – Conflict of interest on account of family or emotional ties – Principle of good faith – Principle of non-discrimination on grounds of marital status – Legitimate expectations – Action for annulment – Debit notes – Acts inseparable from the contract – Act not open to challenge – Right to effective judicial review – Inadmissibility.#Case T-4/20.

August 9, 2024 0 Comments

CELEX:62019CJ0508_RES: Judgment of the Court (Grand Chamber) of 22 March 2022.#M.F. v J.M.#Request for a preliminary ruling from the Sąd Najwyższy.#Reference for a preliminary ruling – Article 267 TFEU – Interpretation sought by the referring court necessary to enable it to give judgment – Concept – Disciplinary proceedings brought against a judge of an ordinary court – Designation of the disciplinary court having jurisdiction to hear those proceedings by the President of the Disciplinary Chamber of the Sąd Najwyższy (Supreme Court, Poland) – Civil action for a declaration that a service relationship does not exist between the President of that disciplinary chamber and the Supreme Court – Lack of jurisdiction of the referring court to review the validity of the appointment of a Supreme Cou

August 9, 2024 0 Comments

CELEX:62020TJ0327_RES: Judgment of the General Court (Ninth Chamber) of 27 April 2022.#Group Nivelles v European Union Intellectual Property Office.#Case T-327/20.

August 9, 2024 0 Comments

CELEX:62019CJ0545_RES: Judgment of the Court (Second Chamber) of 17 March 2022.#AllianzGI-Fonds AEVN v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Taxation of dividends paid to undertakings for collective investment (UCIs) – Resident and non-resident UCIs – Difference in treatment – Withholding tax imposed solely on dividends paid to non-resident UCIs – Comparability of the situations – Assessment – Account to be taken of the tax regime applicable to shareholders or unitholders in UCIs and of whether resident undertakings are subject to other taxes – None.#Case C-545/19.

August 9, 2024 0 Comments

CELEX:62018CJ0529_RES: Judgment of the Court (Third Chamber) of 24 March 2022.#PJ and PC v European Union Intellectual Property Office.#Appeal – Principles of EU law – Article 19 of the Statute of the Court of Justice of the European Union – Representation of the parties in direct actions before the Courts of the European Union – Lawyer representing the applicant as a third party – Requirement of independence – Lawyer working as an associate in a law firm – Article 47 of the Charter of Fundamental Rights of the European Union.#Joined Cases C-529/18 P and C-531/18 P.

August 9, 2024 0 Comments

CELEX:62020CJ0117_RES: Judgment of the Court (Grand Chamber) of 22 March 2022.#bpost SA v Autorité belge de la concurrence.#Request for a preliminary ruling from the Cour d'appel de Bruxelles.#Reference for a preliminary ruling – Competition – Postal services – Tariff system adopted by a universal service provider – Fine imposed by a national postal regulator – Fine imposed by a national competition authority – Charter of Fundamental Rights of the European Union – Article 50 – Non bis in idem principle – Existence of the same offence – Article 52(1) – Limitations to the non bis in idem principle – Duplication of proceedings and penalties – Conditions – Pursuit of an objective of general interest – Proportionality.#Case C-117/20.

August 9, 2024 0 Comments

CELEX:62020CJ0723_RES: Judgment of the Court (Fifth Chamber) of 24 March 2022.#Galapagos BidCo. S.a.r.l. v DE and Others.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Regulation (EU) 2015/848 – Insolvency proceedings – Article 3(1) – International jurisdiction – Moving of the centre of a debtor’s main interests to another Member State after a request to open main insolvency proceedings has been lodged.#Case C-723/20.

August 9, 2024 0 Comments

CELEX:62020CJ0519_RES: Judgment of the Court (Fifth Chamber) of 10 March 2022.#Proceedings brought by K.#Request for a preliminary ruling from the Amtsgericht Hannover.#Reference for a preliminary ruling – Immigration policy – Directive 2008/115/EC – Detention for the purpose of removal – Article 16(1) – Direct effect – Specialised detention facility – Concept – Detention in prison accommodation – Conditions – Article 18 – Emergency situation – Concept – Article 47 of the Charter of Fundamental Rights of the European Union – Effective judicial review.#Case C-519/20.

August 9, 2024 0 Comments

CELEX:62019TJ0508_RES: Judgment of the General Court (Second Chamber, Extended Composition) of 6 April 2022.#Mead Johnson Nutrition (Asia Pacific) Pte Ltd and Others v European Commission.#State aid – Aid scheme implemented by the Government of Gibraltar concerning corporation tax – Tax exemption for interest income and royalties – Advance tax rulings benefiting multinationals – Commission decision declaring the aid incompatible with the internal market – Obligation to state reasons – Manifest error of assessment – Selective advantage – Right to submit comments.#Case T-508/19.

August 9, 2024 0 Comments

CELEX:62020CJ0421_RES: Judgment of the Court (Fifth Chamber) of 3 March 2022.#Acacia Srl v Bayerische Motoren Werke AG.#Request for a preliminary ruling from the Oberlandesgericht Düsseldorf.#Reference for a preliminary ruling – Intellectual property – Community designs – Regulation (EC) No 6/2002 – Article 82(5) – Action brought before the courts of the Member State in which an act of infringement has been committed or threatened – Claims supplementary to the action for infringement – Applicable law – Article 88(2) – Article 89(1)(d) – Regulation (EC) No 864/2007 – Law applicable to non-contractual obligations (Rome II) – Article 8(2) – Country in which the intellectual property right was infringed.#Case C-421/20.

August 9, 2024 0 Comments

CELEX:62021TJ0108_RES: Judgment of the General Court (Seventh Chamber) of 27 April 2022.#Ferdinand Ilunga Luyoyo v Council of the European Union.#Case T-108/21.

August 9, 2024 0 Comments

CELEX:62020CJ0433_RES: Judgment of the Court (Second Chamber) of 24 March 2022.#Austro-Mechana Gesellschaft zur Wahrnehmung mechanisch-musikalischer Urheberrechte Gesellschaft mbH v Strato AG.#Request for a preliminary ruling from the Oberlandesgericht Wien.#Reference for a preliminary ruling – Harmonisation of certain aspects of copyright and related rights in the information society – Directive 2001/29/EC – Article 2 – Reproduction – Article 5(2)(b) – Private copying exception – Concept of ‘any medium’ – Servers owned by third parties made available to natural persons for private use – Fair compensation – National legislation that does not make the providers of cloud computing services subject to the private copying levy.#Case C-433/20.

August 9, 2024 0 Comments

CELEX:62020CJ0132_RES: Judgment of the Court (Grand Chamber) of 29 March 2022.#BN and Others v Getin Noble Bank S.A.#Request for a preliminary ruling from the Sąd Najwyższy.#Reference for a preliminary ruling – Admissibility – Article 267 TFEU – Concept of ‘court or tribunal’ – Article 19(1) TEU – Article 47 of the Charter of Fundamental Rights of the European Union – Rule of law – Effective judicial protection – Principle of judicial independence – Tribunal previously established by law – Judicial body, a member of which was appointed for the first time to the position of judge by a political body within the executive branch of an undemocratic regime – Way in which the Krajowa Rada Sądownictwa (National Council of the Judiciary, Poland) operates – Unconstitutionality of the law on the bas

August 9, 2024 0 Comments

CELEX:62023CO0435:           Ordonnance de la Cour (sixième chambre) du 29 juillet 2024.#Glavna direktsia « Granichna politsia » kam Ministerstvo na vatreshnite raboti contre BO.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Réponse pouvant être clairement déduite de la jurisprudence – Politique sociale – Aménagement du temps de travail – Directive 2003/88/CE – Article 12, sous а) – Articles 20 et 31 de la charte des droits fondamentaux de l’Union européenne – Sécurité et santé des travailleurs de nuit – Niveau de protection des travailleurs de nuit adapté à la nature de leur travail – Policiers et sapeurs-pompiers postés effectuant un travail de nuit – Travailleurs du secteur public et travailleurs du secteur privé – Égalité de traitement.#Affaire C-435/23.

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August 9, 2024 0 Comments

Obvestilo glede posodobljenega Navodila za uporabo portala TP za področje carinskih dovoljenj (sistem CDS)

Gospodarskim subjektom je sistem CDS na razpolago preko portala za gospodarske subjekte (portal TP) in je namenjen interakciji med carinskim organom na eni strani in gospodarskim subjektom oz. njihovim predstavnikom na drugi strani. Portal TP predstavlja enotno komunikacijsko točko (tj. uporabniški vmesnik), preko katere lahko vsi gospodarski subjekti koristijo spletne storitve povezane z izdajo carinskih odločb (dovoljenj).

Priloga: Navodilo za uporabo portala TP za področje carinskih dovoljenj

August 8, 2024 0 Comments

Obvestilo glede posodobljenega Navodila za uporabo portala TP za področje carinskih dovoljenj (sistem CDS)

Gospodarskim subjektom je sistem CDS na razpolago preko portala za gospodarske subjekte (portal TP) in je namenjen interakciji med carinskim organom na eni strani in gospodarskim subjektom oz. njihovim predstavnikom na drugi strani. Portal TP predstavlja enotno komunikacijsko točko (tj. uporabniški vmesnik), preko katere lahko vsi gospodarski subjekti koristijo spletne storitve povezane z izdajo carinskih odločb (dovoljenj).

Priloga: Navodilo za uporabo portala TP za področje carinskih dovoljenj

August 8, 2024 0 Comments

Obvestilo glede posodobljenega Navodila za uporabo portala TP za področje carinskih dovoljenj (sistem CDS)

Gospodarskim subjektom je sistem CDS na razpolago preko portala za gospodarske subjekte (portal TP) in je namenjen interakciji med carinskim organom na eni strani in gospodarskim subjektom oz. njihovim predstavnikom na drugi strani. Portal TP predstavlja enotno komunikacijsko točko (tj. uporabniški vmesnik), preko katere lahko vsi gospodarski subjekti koristijo spletne storitve povezane z izdajo carinskih odločb (dovoljenj).

Priloga: Navodilo za uporabo portala TP za področje carinskih dovoljenj

August 8, 2024 0 Comments

Obvestilo glede posodobljenega Navodila za uporabo portala TP za področje carinskih dovoljenj (sistem CDS)

Gospodarskim subjektom je sistem CDS na razpolago preko portala za gospodarske subjekte (portal TP) in je namenjen interakciji med carinskim organom na eni strani in gospodarskim subjektom oz. njihovim predstavnikom na drugi strani. Portal TP predstavlja enotno komunikacijsko točko (tj. uporabniški vmesnik), preko katere lahko vsi gospodarski subjekti koristijo spletne storitve povezane z izdajo carinskih odločb (dovoljenj).

Priloga: Navodilo za uporabo portala TP za področje carinskih dovoljenj

August 8, 2024 0 Comments

Obvestilo glede posodobljenega Navodila za uporabo portala TP za področje carinskih dovoljenj (sistem CDS)

Gospodarskim subjektom je sistem CDS na razpolago preko portala za gospodarske subjekte (portal TP) in je namenjen interakciji med carinskim organom na eni strani in gospodarskim subjektom oz. njihovim predstavnikom na drugi strani. Portal TP predstavlja enotno komunikacijsko točko (tj. uporabniški vmesnik), preko katere lahko vsi gospodarski subjekti koristijo spletne storitve povezane z izdajo carinskih odločb (dovoljenj).

Priloga: Navodilo za uporabo portala TP za področje carinskih dovoljenj

August 8, 2024 0 Comments

Obvestilo glede posodobljenega Navodila za uporabo portala TP za področje carinskih dovoljenj (sistem CDS)

Gospodarskim subjektom je sistem CDS na razpolago preko portala za gospodarske subjekte (portal TP) in je namenjen interakciji med carinskim organom na eni strani in gospodarskim subjektom oz. njihovim predstavnikom na drugi strani. Portal TP predstavlja enotno komunikacijsko točko (tj. uporabniški vmesnik), preko katere lahko vsi gospodarski subjekti koristijo spletne storitve povezane z izdajo carinskih odločb (dovoljenj).

Priloga: Navodilo za uporabo portala TP za področje carinskih dovoljenj

August 8, 2024 0 Comments
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