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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:62020TJ0072_RES: Judgment of the General Court (First Chamber, Extended Composition) of 22 March 2023.#Satabank plc v European Central Bank.#Economic and monetary policy – Prudential supervision of credit institutions – Regulation (EU) No 1024/2013 – Regulation (EU) No 468/2014 – Supervised entity – Composite administrative procedure – Denial of access to the file – Directive 2004/258/EC – Access to ECB documents.#Case T-72/20.

August 2, 2024 0 Comments

CELEX:62021TJ0142_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 29 March 2023 (Extracts).#Wizz Air Hungary Légiközlekedési Zrt. (Wizz Air Hungary Zrt.) v European Commission.#State aid – Romanian air transport market – Aid granted by Romania to Blue Air in the context of the COVID-19 pandemic – Blue Air rescue aid – Loan guaranteed by the Romanian State – Decision not to raise any objections – Action for annulment – Aid intended to make good the damage caused by an exceptional occurrence – Article 107(2)(b) TFEU – Assessment of the damage – Causal link – Beneficiary’s pre-existing difficulties – Taking avoidable costs into account – Guidelines on State aid for rescuing and restructuring non-financial undertakings in difficulty – Article 107(3)(c) TFEU – Contri

August 2, 2024 0 Comments

CELEX:62019TJ0825_RES: Judgment of the General Court (First Chamber, Extended Composition) of 22 March 2023 (Extracts).#Tazzetti SpA and Tazzetti, SA v European Commission.#Environment ‐ Regulation (EU) No 517/2014 ‐ Fluorinated greenhouse gases ‐ Electronic registry for quotas for placing hydrofluorocarbons on the market – Undertakings with the same beneficial owner – Single producer or importer – Act having an adverse effect – Interest in bringing proceedings – Admissibility – Request to modify the application – Inadmissibility – Plea of illegality – Interpretation of an implementing regulation consistent with the basic regulation – Implementing power of the Commission.#Cases T-825/19 and T-826/19.

August 2, 2024 0 Comments

CELEX:62020TJ0540_RES: Judgment of the General Court (First Chamber, Extended Composition) of 1 March 2023 (Extracts).#Jushi Egypt for Fiberglass Industry SAE v European Commission.#Subsidies – Imports of continuous filament glass fibre products originating in Egypt – Implementing Regulation (EU) 2020/870 – Definitive countervailing duty and definitive collection of the provisional countervailing duty – Rights of the defence – Attributability of the subsidy – Manifest error of assessment – Import duty drawback scheme – Tax treatment of foreign exchange losses – Calculation of the undercutting margin.#Case T-540/20.

August 2, 2024 0 Comments

CELEX:62024CO0360:           Ordonnance de la Cour (septième chambre) du 16 juillet 2024.#Yeguada de Milagro SA contre Tribunal Constitucional.#Pourvoi – Article 181 du règlement de procédure de la Cour – Droit institutionnel – Article 263 TFUE – Recours en annulation dirigés contre des juridictions nationales – Incompétence manifeste du Tribunal de l’Union européenne – Pourvoi manifestement irrecevable.#Affaire C-360/24 P.

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August 2, 2024 0 Comments

CELEX:62021CJ0356_RES: Judgment of the Court (Second Chamber) of 12 January 2023.#J.K. v TP S.A.#Request for a preliminary ruling from the Sąd Rejonowy dla m.st. Warszawy w Warszawie.#Reference for a preliminary ruling – Equal treatment in employment and occupation – Directive 2000/78/EC – Article 3(1)(a) and (c) – Conditions for access to self-employment – Employment and working conditions – Prohibition of discrimination based on sexual orientation – Self-employed person working on the basis of a contract for specific work – Termination and non-renewal of contract – Freedom to choose a contracting party.#Case C-356/21.

August 2, 2024 0 Comments

CELEX:62021CJ0057_RES: Judgment of the Court (Second Chamber) of 12 January 2023.#RegioJet a. s. v České dráhy a.s. and.#Request for a preliminary ruling from the Nejvyšší soud.#Reference for a preliminary ruling – Competition – Abuse of a dominant position – Rules governing actions for damages under national law for infringements of the competition law provisions of the Member States and of the European Union – Directive 2014/104/EU – Articles 5 and 6 – Disclosure of evidence – Evidence in a competition authority’s file – Proceedings relating to an infringement of competition rules pending before the European Commission – National proceedings relating to an action for damages with regard to the same infringement – Conditions for the disclosure of evidence.#Case C-57/21.

August 2, 2024 0 Comments

CELEX:62020CJ0680_RES: Judgment of the Court (Fifth Chamber) of 19 January 2023.#Unilever Italia Mkt. Operations Srl v Autorità Garante della Concorrenza e del Mercato.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Competition – Article 102 TFEU – Dominant position – Imputation, to the producer, of actions of its distributors – Existence of contractual links between the producer and the distributors – Concept of ‘economic unit’ – Scope – Abuse – Exclusivity clause – Need to demonstrate the effects on the market.#Case C-680/20.

August 2, 2024 0 Comments

CELEX:62020CJ0702_RES: Judgment of the Court (Grand Chamber) of 12 January 2023.#SIA 'DOBELES HES' and Sabiedrisko pakalpojumu regulēšanas komisija.#Requests for a preliminary ruling from the Augstākā tiesa (Senāts).#Reference for a preliminary ruling – State aid – Article 107(1) TFEU – National legislation imposing an obligation on the public operator to purchase from renewable energy producers at a price higher than the market price – Failure to pay a portion of the aid concerned – Application for compensation submitted by those producers to a public authority distinct from that which is, in principle, required, under that national legislation, to pay that aid and whose budget is intended solely to ensure its own operation – New aid – Notification requirement – De minimis aid – Regulatio

August 2, 2024 0 Comments

CELEX:62020CJ0632_RES: Judgment of the Court (Grand Chamber) of 17 January 2023.#Kingdom of Spain v European Commission.#Appeal – External relations – Stabilisation and Association Agreement between the European Union and the European Atomic Energy Community, of the one part, and Kosovo, of the other part – Electronic communications – Regulation (EU) 2018/1971 – Body of European Regulators for Electronic Communications (BEREC) – Article 35(2) – Participation of the regulatory authority of Kosovo in that body – Concepts of ‘third country’ and ‘third State’ – Competence of the European Commission.#Case C-632/20 P.

August 2, 2024 0 Comments

CELEX:62021CJ0395_RES: Judgment of the Court (Fourth Chamber) of 12 January 2023.#D.V. v M.A.#Request for a preliminary ruling from the Lietuvos Aukščiausiasis Teismas.#Reference for a preliminary ruling – Unfair terms in consumer contracts – Directive 93/13/EEC – Contract for the provision of legal services concluded between a lawyer and a consumer – Article 4(2) – Assessment of the unfairness of contractual terms – Exclusion of terms relating to the main subject matter of the contract – Term providing for the payment of lawyers’ fees on the basis of an hourly rate – Article 6(1) – Powers of the national court when dealing with a term considered to be ‘unfair’.#Case C-395/21.

August 2, 2024 0 Comments

CELEX:62022CJ0583_RES: Judgment of the Court (Second Chamber) of 12 January 2023.#Criminal proceedings against MW.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Area of freedom, security and justice – Police and judicial cooperation in criminal matters – Framework Decision 2008/675/JHA – Article 3(1) – Principle of assimilation of earlier convictions handed down in another Member State – Obligation to ensure that the effects attached to those convictions are equivalent to those attached to previous national convictions – National rules concerning subsequent formation of a cumulative sentence – Multiple offences – Determination of an aggregate sentence – Maximum of 15 years for non-life custodial sentences – Article 3(5) – Exception – Offe

August 2, 2024 0 Comments

CELEX:62021TJ0487_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 7 December 2022.#Neoperl AG v European Union Intellectual Property Office.#EU trade mark – Application for the EU trade mark representing a cylindrical sanitary insert – Tactile position mark – Absolute grounds for refusal – Scope of the law – Court acting of its own motion – Examination of distinctive character by the Board of Appeal – Article 7(1)(b) of Regulation (EC) No 207/2009 (now Article 7(1)(b) of Regulation (EU) 2017/1001) – Sign not capable of constituting an EU trade mark – Absence of a precise and self-contained graphic representation of the tactile impression produced by the sign – Article 4 and Article 7(1)(a) of Regulation No 207/2009 (now Article 4 and Article 7(1)(a) of Regulatio

August 2, 2024 0 Comments

CELEX:62021TJ0530_RES: Judgment of the General Court (Tenth Chamber) of 14 December 2022 (Extracts).#Pierre Lannier v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for an EU figurative mark representing the superposed capital letters ‘P’ and ‘L’ – Earlier EU figurative mark representing a mirror image combination of the superposed capital letters ‘P’ and ‘L’ – Admissibility of the appeal before the Board of Appeal – Locus standi – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EC) No 207/2009 (now Article 8(1)(b) of Regulation (EU) 2017/1001).#Case T-530/21.

August 2, 2024 0 Comments

CELEX:62021TJ0330_RES: Judgment of the General Court (Ninth Chamber) of 21 December 2022.#EWC Academy GmbH v European Commission.#Social policy – Grants for actions to promote corporate governance initiatives – Call for proposals VP/2020/008 – Exclusion of European works councils not having legal personality – Article 197(2)(c) of Regulation (EU) 2018/1046.#Case T-330/21.

August 2, 2024 0 Comments

CELEX:62021TJ0312_RES: Judgment of the General Court (Seventh Chamber) of 14 December 2022 (Extracts).#SY v European Commission.#Case T-312/21.

August 2, 2024 0 Comments

CELEX:62020TJ0143_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 14 December 2022.#PT Pelita Agung Agrindustri and PT Permata Hijau Palm Oleo v European Commission.#Subsidies – Imports of biodiesel originating in Indonesia – Implementing Regulation (EU) 2019/2092 – Definitive countervailing duty – Article 8(1) and (2) of Regulation (EU) 2016/1037 – Price undercutting – Price pressure – Article 8(5) of Regulation 2016/1037 – Causal link – Article 3(1)(a)(iv) and (2) of Regulation 2016/1037 – Action consisting in ‘entrusting’ or ‘directing’ a private body to carry out a function constituting a financial contribution – Less than adequate remuneration – Income or price support – Article 3(2) and Article 6(d) of Regulation 2016/1037 – Benefit – Article 3(1)(a)(i) a

August 2, 2024 0 Comments

CELEX:62021CJ0349_RES: Judgment of the Court (Third Chamber) of 16 February 2023.#HYA and Othersprokuratura.#Request for a preliminary ruling from the Spetsializiran nakazatelen sad.#Reference for a preliminary ruling – Telecommunications sector – Processing of personal data and the protection of privacy – Directive 2002/58/EC – Article 15(1) – Restriction of the confidentiality of electronic communications – Judicial decision authorising the interception, recording and storage of telephone conversations of persons suspected of having committed a serious intentional offence – Practice whereby the decision is drawn up in accordance with a pre-drafted template text that does not contain individualised reasons – Second paragraph of Article 47 of the Charter of Fundamental Rights of the Europe

August 2, 2024 0 Comments

CELEX:62020TJ0111_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 14 December 2022.#PT Wilmar Bioenergi Indonesia and Others v European Commission.#Subsidies – Imports of biodiesel originating in Indonesia – Implementing Regulation (EU) 2019/2092 – Definitive countervailing duty – Article 3(1)(a) of Regulation (EU) 2016/1037 – Financial contribution – Article 3(2) of Regulation 2016/1037 – Benefit – Article 7(1)(a) of Regulation 2016/1037 – Calculation of the amount of the countervailable subsidy – Article 3(1)(a)(iv) and (2) of Regulation 2016/1037 – Action consisting in ‘entrusting’ or ‘directing’ a private body to carry out a function constituting a financial contribution – Less than adequate remuneration – Income or price support – Article 28(5) of Regulati

August 2, 2024 0 Comments

CELEX:32024D04883R(01): Corrigendum to Council Decision of 22 July 2024 replacing a member of the Management Board of the European Centre for the Development of Vocational Training (Cedefop) for Latvia (OJ C, C/2024/4883, 31.7.2024)

August 2, 2024 0 Comments
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