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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:62020CJ0700_RES: Judgment of the Court (Grand Chamber) of 20 June 2022.#London Steam-Ship Owners’ Mutual Insurance Association Limited v Kingdom of Spain.#Request for a preliminary ruling from the High Court of Justice Business and Property Courts of England and Wales.#Reference for a preliminary ruling – Judicial cooperation in civil and commercial matters – Regulation (EC) No 44/2001 – Recognition of a judgment given in another Member State – Grounds for non-recognition – Article 34(3) – Judgment irreconcilable with a judgment given in a dispute between the same parties in the Member State in which recognition is sought – Conditions – Whether the prior judgment entered in the terms of an arbitral award complies with the provisions and fundamental objectives of Regulation (EC) No 44

August 8, 2024 0 Comments

CELEX:62020TJ0631_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 6 July 2022.#MZ v European Commission.#Case T-631/20.

August 8, 2024 0 Comments

CELEX:62020TJ0165_RES: Judgment of the General Court (Seventh Chamber) of 13 July 2022 (Extracts).#JC v EUCAP Somalia.#Case T-165/20.

August 8, 2024 0 Comments

CELEX:62020CJ0587_RES: Judgment of the Court (Second Chamber) of 2 June 2022.#Ligebehandlingsnævnet acting on behalf of A v HK/Danmark and HK/Privat.#Request for a preliminary ruling from the Østre Landsret.#Reference for a preliminary ruling – Social policy – Equal treatment in employment and occupation – Prohibition of discrimination on grounds of age – Directive 2000/78/EC – Article 3(1)(a) and (d) – Scope – Post of elected sector convenor of an organisation of workers – Statutes of that organisation under which only members under the age of 60 or 61 on the date of the election are eligible to stand as sector convenor.#Case C-587/20.

August 8, 2024 0 Comments

CELEX:62020TJ0306_RES: Judgment of the General Court (Sixth Chamber, Extended Composition) of 29 June 2022.#Hijos de Moisés Rodríguez González, SA v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU figurative mark La Irlandesa 1943 – Absolute grounds for invalidity – Declaration of invalidity by the Grand Board of Appeal of EUIPO – Evidence submitted for the first time before the Court – Relevant date for the examination of an absolute ground for invalidity – Mark of such a nature as to deceive the public – Article 7(1)(g) of Regulation (EC) No 207/2009 (now Article 7(1)(g) of Regulation (EU) 2017/1001) – Bad faith – Article 52(1)(b) of Regulation No 207/2009 (now Article 59(1)(b) of Regulation 2017/1001).#Case T-306/20.

August 8, 2024 0 Comments

CELEX:62019CJ0817_RES: Judgment of the Court (Grand Chamber) of 21 June 2022.#Ligue des droits humains ASBL v Conseil des ministres.#Request for a preliminary ruling from the Cour constitutionnelle.#Reference for a preliminary ruling – Processing of personal data – Passenger Name Record (PNR) data – Regulation (EU) 2016/679 – Article 2(2)(d) – Scope – Directive (EU) 2016/681 – Use of PNR data of air passengers of flights operated between the European Union and third countries – Power to include data of air passengers of flights operated within the European Union – Automated processing of those data – Retention period – Fight against terrorist offences and serious crime – Validity – Charter of Fundamental Rights of the European Union – Articles 7, 8 and 21 as well as Article 52(1) – Nationa

August 8, 2024 0 Comments

CELEX:62020CJ0673_RES: Judgment of the Court (Grand Chamber) of 9 June 2022.#EP v Préfet du Gers and Institut national de la statistique et des études économiques (INSEE).#Request for a preliminary ruling from the Tribunal judiciaire d’Auch.#Reference for a preliminary ruling – Citizenship of the Union – National of the United Kingdom of Great Britain and Northern Ireland residing in a Member State – Article 9 TEU – Articles 20 and 22 TFEU – Right to vote and to stand as a candidate in municipal elections in the Member State of residence – Article 50 TEU – Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community – Consequences of the withdrawal of a Member State from the Union – Removal from the

August 8, 2024 0 Comments

CELEX:62020CJ0267_RES: Judgment of the Court (First Chamber) of 22 June 2022.#AB Volvo and DAF Trucks NV v RM.#Request for a preliminary ruling from the Audiencia Provincial - León.#Reference for a preliminary ruling – Agreements, decisions and concerted practices – Article 101 TFEU – Directive 2014/104/EU – Articles 10, 17 and 22 – Actions for damages for infringements of the provisions of EU competition law – Limitation period – Rebuttable presumption of harm – Quantification of harm suffered – Late transposition of the directive – Temporal application – Substantive and procedural provisions.#Case C-267/20.

August 8, 2024 0 Comments

CELEX:62021TO0449_RES: Order of the General Court (Eighth Chamber) of 20 June 2022.#Natixis v European Commission.#Action for annulment – Preliminary issue – Lack of representation by a lawyer authorised to practise solely before the courts or tribunals of the United Kingdom in one of the situations exhaustively provided for by Article 91(2) of the Agreement on the withdrawal of the United Kingdom from the Union and from Euratom – Lack of representation by a lawyer authorised to practise before the courts or tribunals of a Member State or of another State which is a party to the EEA Agreement – Article 19 of the Statute of the Court of Justice of the European Union.#Case T-449/21.

August 8, 2024 0 Comments

CELEX:62021TO0328_RES: Order of the General Court (Fourth Chamber) of 2 May 2022.#Airoldi Metalli SpA v European Commission.#Action for annulment – Dumping – Imports of aluminium extrusions originating in China – Act imposing a definitive anti-dumping duty – Importer – Regulatory act entailing implementing measures – Act not of individual concern – Inadmissibility.#Case T-328/21.

August 8, 2024 0 Comments

CELEX:62020CJ0534_RES: Judgment of the Court (First Chamber) of 22 June 2022.#Leistritz AG v LH.#Request for a preliminary ruling from the Bundesarbeitsgericht.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Second sentence of Article 38(3) – Data protection officer – Prohibition of the dismissal, by a controller or processor, of a data protection officer or of the imposition, by a controller or processor, of a penalty on him or her for performing his or her tasks – Legal basis – Article 16 TFEU – Requirement of functional independence – National legislation prohibiting the termination of a data protection officer’s employment contract without just cause.#Case C-534/20.

August 8, 2024 0 Comments

CELEX:62021TO0334_RES: Order of the General Court (First Chamber) of 13 June 2022.#Ana Carla Mendes de Almeida v Council of the European Union.#Civil service – Appointment of the European Prosecutors of the European Public Prosecutor’s Office – Appointment of one of the candidates nominated by Portugal – No dispute between the Union and one of its servants within the limits and under the conditions laid down in the Staff Regulations and the CEOS – Article 270 TFEU – Manifest lack of jurisdiction.#Case T-334/21.

August 8, 2024 0 Comments

CELEX:62020CJ0278_RES: Judgment of the Court (Grand Chamber) of 28 June 2022.#European Commission v Kingdom of Spain.#Failure of a Member State to fulfil obligations – Liability of Member States for loss or harm caused to individuals by breaches of EU law – Breach of EU law attributable to the national legislature – Breach of the Constitution of a Member State attributable to the national legislature – Principles of equivalence and effectiveness.#Case C-278/20.

August 8, 2024 0 Comments

CELEX:62020TJ0657_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 22 June 2022.#Ryanair DAC v European Commission.#State aid – Finnish air-transport market – Aid granted by Finland to Finnair in the context of the COVID-19 pandemic – Recapitalisation of an airline by its public and private shareholders on a pro rata basis in proportion to the previously existing ownership structure – Decision not to raise any objections – Temporary Framework for State aid measures – Measure intended to remedy a serious disturbance in the economy of a Member State – Derogation from certain requirements of the temporary framework – No weighing of the beneficial effects of the aid against its adverse effects on trading conditions and the maintenance of undistorted competition – Equ

August 8, 2024 0 Comments

CELEX:62022TJ0125_RES: Judgment of the General Court (Grand Chamber) of 27 July 2022.#RT France v Council of the European Union.#Common foreign and security policy – Restrictive measures in view of Russia’s actions destabilising the situation in Ukraine – Temporary prohibition of broadcasting and suspension of authorisations for the broadcasting of content by certain media outlets – Listing of entities to which the restrictive measures apply – Competence of the Council – Rights of the defence – Right to be heard – Freedom of expression and information – Proportionality – Freedom to conduct a business – Principle of non-discrimination on grounds of nationality.#Case T-125/22.

August 8, 2024 0 Comments

CELEX:62020TJ0194_RES: Judgment of the General Court (Seventh Chamber, Extended Composition) of 13 July 2022.#JF v EUCAP Somalia.#Arbitration clause – International contract staff of EUCAP Somalia – Common Foreign and Security Policy mission – Non-renewal of employment contract following the United Kingdom’s withdrawal from the European Union – Right to be heard – Equal treatment – Non-discrimination on grounds of nationality – Transition period provided for in the agreement on the withdrawal of the United Kingdom from the European Union – Action for annulment – Action for damages – Acts inseparable from the contract – Inadmissibility.#Case T-194/20.

August 8, 2024 0 Comments

CELEX:62022CJ0072_RES: Judgment of the Court (First Chamber) of 30 June 2022.#M.A. v Valstybės sienos apsaugos tarnyba.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling – Urgent preliminary ruling procedure – Asylum and immigration policy – Directive 2011/95/EU – Article 4 – Common procedures for granting and withdrawing international protection – Directive 2013/32/EU – Articles 6 and 7 – Standards for the reception of applicants for international protection – Article 18 of the Charter of Fundamental Rights of the European Union – Directive 2013/33/EU – Article 8 – Detention of the applicant – Grounds for detention – Protection of national security or public order – Detention of the asylum seeker on grounds of his i

August 8, 2024 0 Comments

Poročanje CBAM za Q2 in Q3 2024

Pozivamo vse CBAM uvoznike oz. deklarante, ki poročila še niso oddali, da to storijo čimprej!Poročanje dejanskih vgrajenih emisij za Q3 2024Od začetka prehodnega obdobja Mehanizma za ogljično prilagoditev na mejah 1. 10. 2023, se je za določanje vgrajenih emisij v uvoženem blagu CBAM, lahko neomejeno uporabljalo privzete vrednosti, kot jih je objavila Komisija. Za uvoze od vključno 1. 7. 2024 dalje, to je za poročevalsko obdobje Q3 2024 (1. 7. 2024 – 30. 9. 2024 ) in naprej, se obvezno poroča le še dejanske vrednosti vgrajenih emisij v blagu.Zbrani podatki in ugotovitve na podlagi poročanih dejanskih vrednosti vgrajenih emisij, so izrednega pomena in bodo podlaga odločevalcem za morebitne prilagoditve mehanizma CBAM pred vstopom v polno veljavo z letom 2026, podlaga za določitev privzetih vrednosti (po posameznih državah) za obdobje od 1. 1. 2026 dalje in pomemben element poročil, ki jih bo Komisija leta 2025 predstavila Evropskemu parlamentu in Svetu EU. Poročanje dejanskih podatkov o vgrajenih emisijah bo koristno tako za uvoznike blaga CBAM, kot priprava na obdobje po 1. 1. 2026, kot tudi za proizvajalce tega blaga v tretjih državah, da bodo pravočasno pripravljeni na določanje emisij v skladu s predpisano CBAM metodologijo.Nekatere prilagoditve za poročanje v prehodnem obdobju veljajo še naprej:do 31. 12. 2024 je poleg predpisanih CBAM metod, mogoča uporaba tudi drugih metod za določanje vgrajenih emisij, v kolikor so te podobno zanesljive;za kompleksno blago, je do konca prehodnega obdobja mogoče uporabiti privzete vrednosti za določanje največ 20% skupnih vgrajenih emisij.Postopanje uvoznikov, ki niso uspeli pridobiti podatkov o dejanskih vgrajenih emisijah v blaguOd uvoznikov blaga CBAM se pričakuje, da sprejmejo vse potrebne aktivnosti, da od dobaviteljev ali proizvajalcev pridobijo in poročajo dejanske podatke o vgrajenih emisijah. V primerih, ko dejanskih podatkov o vgrajenih emisijah v blagu ne bodo uspeli pridobiti, morajo razpolagati z ustreznimi...
August 8, 2024 0 Comments

Poročanje CBAM za Q2 in Q3 2024

Pozivamo vse CBAM uvoznike oz. deklarante, ki poročila še niso oddali, da to storijo čimprej!Poročanje dejanskih vgrajenih emisij za Q3 2024Od začetka prehodnega obdobja Mehanizma za ogljično prilagoditev na mejah 1. 10. 2023, se je za določanje vgrajenih emisij v uvoženem blagu CBAM, lahko neomejeno uporabljalo privzete vrednosti, kot jih je objavila Komisija. Za uvoze od vključno 1. 7. 2024 dalje, to je za poročevalsko obdobje Q3 2024 (1. 7. 2024 – 30. 9. 2024 ) in naprej, se obvezno poroča le še dejanske vrednosti vgrajenih emisij v blagu.Zbrani podatki in ugotovitve na podlagi poročanih dejanskih vrednosti vgrajenih emisij, so izrednega pomena in bodo podlaga odločevalcem za morebitne prilagoditve mehanizma CBAM pred vstopom v polno veljavo z letom 2026, podlaga za določitev privzetih vrednosti (po posameznih državah) za obdobje od 1. 1. 2026 dalje in pomemben element poročil, ki jih bo Komisija leta 2025 predstavila Evropskemu parlamentu in Svetu EU. Poročanje dejanskih podatkov o vgrajenih emisijah bo koristno tako za uvoznike blaga CBAM, kot priprava na obdobje po 1. 1. 2026, kot tudi za proizvajalce tega blaga v tretjih državah, da bodo pravočasno pripravljeni na določanje emisij v skladu s predpisano CBAM metodologijo.Nekatere prilagoditve za poročanje v prehodnem obdobju veljajo še naprej:do 31. 12. 2024 je poleg predpisanih CBAM metod, mogoča uporaba tudi drugih metod za določanje vgrajenih emisij, v kolikor so te podobno zanesljive;za kompleksno blago, je do konca prehodnega obdobja mogoče uporabiti privzete vrednosti za določanje največ 20% skupnih vgrajenih emisij.Postopanje uvoznikov, ki niso uspeli pridobiti podatkov o dejanskih vgrajenih emisijah v blaguOd uvoznikov blaga CBAM se pričakuje, da sprejmejo vse potrebne aktivnosti, da od dobaviteljev ali proizvajalcev pridobijo in poročajo dejanske podatke o vgrajenih emisijah. V primerih, ko dejanskih podatkov o vgrajenih emisijah v blagu ne bodo uspeli pridobiti, morajo razpolagati z ustreznimi...
August 8, 2024 0 Comments

Poročanje CBAM za Q2 in Q3 2024

Pozivamo vse CBAM uvoznike oz. deklarante, ki poročila še niso oddali, da to storijo čimprej!Poročanje dejanskih vgrajenih emisij za Q3 2024Od začetka prehodnega obdobja Mehanizma za ogljično prilagoditev na mejah 1. 10. 2023, se je za določanje vgrajenih emisij v uvoženem blagu CBAM, lahko neomejeno uporabljalo privzete vrednosti, kot jih je objavila Komisija. Za uvoze od vključno 1. 7. 2024 dalje, to je za poročevalsko obdobje Q3 2024 (1. 7. 2024 – 30. 9. 2024 ) in naprej, se obvezno poroča le še dejanske vrednosti vgrajenih emisij v blagu.Zbrani podatki in ugotovitve na podlagi poročanih dejanskih vrednosti vgrajenih emisij, so izrednega pomena in bodo podlaga odločevalcem za morebitne prilagoditve mehanizma CBAM pred vstopom v polno veljavo z letom 2026, podlaga za določitev privzetih vrednosti (po posameznih državah) za obdobje od 1. 1. 2026 dalje in pomemben element poročil, ki jih bo Komisija leta 2025 predstavila Evropskemu parlamentu in Svetu EU. Poročanje dejanskih podatkov o vgrajenih emisijah bo koristno tako za uvoznike blaga CBAM, kot priprava na obdobje po 1. 1. 2026, kot tudi za proizvajalce tega blaga v tretjih državah, da bodo pravočasno pripravljeni na določanje emisij v skladu s predpisano CBAM metodologijo.Nekatere prilagoditve za poročanje v prehodnem obdobju veljajo še naprej:do 31. 12. 2024 je poleg predpisanih CBAM metod, mogoča uporaba tudi drugih metod za določanje vgrajenih emisij, v kolikor so te podobno zanesljive;za kompleksno blago, je do konca prehodnega obdobja mogoče uporabiti privzete vrednosti za določanje največ 20% skupnih vgrajenih emisij.Postopanje uvoznikov, ki niso uspeli pridobiti podatkov o dejanskih vgrajenih emisijah v blaguOd uvoznikov blaga CBAM se pričakuje, da sprejmejo vse potrebne aktivnosti, da od dobaviteljev ali proizvajalcev pridobijo in poročajo dejanske podatke o vgrajenih emisijah. V primerih, ko dejanskih podatkov o vgrajenih emisijah v blagu ne bodo uspeli pridobiti, morajo razpolagati z ustreznimi...
August 8, 2024 0 Comments
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