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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:62023CO0533_INF: Order of the Court of 15 December 2023.#Sanity Group GmbH v European Union Intellectual Property Office.#Appeal – EU trade mark – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed.#Case C-533/23 P.

August 1, 2024 0 Comments

CELEX:62022CO0756_INF: Order of the Court (Ninth Chamber) of 11 December 2023.#Bank Millennium S.A. v ES and AS.#Request for a preliminary ruling from the Sąd Okręgowy w Warszawie.#Case C-756/22.

August 1, 2024 0 Comments

CELEX:62021CJ0699_RES: Judgment of the Court (Grand Chamber) of 18 April 2023.#E.D.L.#Request for a preliminary ruling from the Corte costituzionale.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – European arrest warrant – Framework Decision 2002/584/JHA – Article 1(3) – Article 23(4) – Surrender procedures between Member States – Grounds for non-execution – Article 4(3) TEU – Duty of sincere cooperation – Postponement of the execution of the European arrest warrant – Article 4 of the Charter of Fundamental Rights of the European Union – Prohibition of inhuman or degrading treatment – Serious, chronic and potentially irreversible illness – Risk of serious harm to health affecting the person concerned by the European arrest warrant.#Case C-699/21.

August 1, 2024 0 Comments

CELEX:62021CJ0204_RES: Judgment of the Court (Grand Chamber) of 5 June 2023.#European Commission v Republic of Poland.#Failure of a Member State to fulfil obligations – Second subparagraph of Article 19(1) TEU – Article 47 of the Charter of Fundamental Rights of the European Union ‐ Rule of law – Effective legal protection in the fields covered by EU law – Independence of judges – Article 267 TFEU – Possibility of making a reference to the Court for a preliminary ruling – Primacy of EU law – Jurisdiction in relation to the lifting of the immunity from criminal prosecution of judges and in the field of employment law, social security and retirement of judges of the Sąd Najwyższy (Supreme Court, Poland) conferred on the Disciplinary Chamber of that court – National courts prohibited from cal

August 1, 2024 0 Comments

CELEX:62021CJ0389_RES: Judgment of the Court (First Chamber) of 4 May 2023.#European Central Bank v Crédit lyonnais.#Appeal – Economic and monetary policy – Prudential supervision of credit institutions – Regulation (EU) No 575/2013 – Calculation of the leverage ratio – Exposure measure – Article 429(14) – Exclusion of exposures meeting certain conditions – Partial refusal of authorisation – Discretion of the European Central Bank (ECB) – Action for annulment – Manifest error of assessment – Judicial review.#Case C-389/21 P.

August 1, 2024 0 Comments

CELEX:62021CJ0050_RES: Judgment of the Court (First Chamber) of 8 June 2023.#Prestige and Limousine, S.L. v Área Metropolitana de Barcelona and Others.#Request for a preliminary ruling from the Tribunal Superior de Justicia de Cataluña.#Reference for a preliminary ruling – Article 49 TFEU – Article 107(1) TFEU – Private-hire vehicles (PHVs) – Licencing scheme involving the issue, in addition to a licence to provide urban and interurban transport services throughout the national territory, of a second operating licence in order to be able to provide urban transport services in a metropolitan area – Limitation of the number of licences for PHV services to one thirtieth of the licences for taxi services.#Case C-50/21.

August 1, 2024 0 Comments

CELEX:62021CJ0829_RES: Judgment of the Court (Second Chamber) of 29 June 2023.#TE and RU v Stadt Frankfurt am Main and Stadt Offenbach am Main.#Requests for a preliminary ruling from the Hessischer Verwaltungsgerichtshof and Verwaltungsgericht Darmstadt.#Reference for a preliminary ruling – Immigration policy – Status of third-country nationals who are long-term residents – Directive 2003/109/EC – Second subparagraph of Article 9(4), Article 14(1), second subparagraph of Article 15(4), Article 19(2) and Article 22 – Right of third-country nationals to long-term resident status in a Member State – Grant by the first Member State of a ‘long-term resident’s EU residence permit’ of unlimited duration – Third-country national absent from the territory of the first Member State for a period of m

August 1, 2024 0 Comments

CELEX:62023CJ0001_RES: Judgment of the Court (Third Chamber) of 18 April 2023.#X and Others v État belge.#Request for a preliminary ruling from the Tribunal de première instance francophone de Bruxelles.#Reference for a preliminary ruling – Urgent preliminary ruling procedure – Border controls, asylum and immigration – Immigration policy – Directive 2003/86/EC – Right to family reunification – Article 5(1) – Submission of an application for entry and residence for the purposes of exercising the right to family reunification – Legislation of a Member State requiring a sponsor’s family members to submit the application in person to the competent diplomatic post of that Member State – Impossibility or excessive difficulty to reach that post – Charter of Fundamental Rights of the European Unio

August 1, 2024 0 Comments

CELEX:62021CJ0579_RES: Judgment of the Court (First Chamber) of 22 June 2023.#Proceedings brought by J.M.#Request for a preliminary ruling from the Itä-Suomen hallinto-oikeus.#Reference for a preliminary ruling – Processing of personal data – Regulation (EU) 2016/679 – Articles 4 and 15 – Scope of the right of access to information referred to in Article 15 – Information contained in log data – Article 4 – Definition of ‘personal data’ – Definition of ‘recipients’ – Temporal application.#Case C-579/21.

August 1, 2024 0 Comments

CELEX:62021CJ0040_RES: Judgment of the Court (First Chamber) of 4 May 2023.#T.A.C. v Agenția Națională de Integritate (ANI).#Request for a preliminary ruling from the Curtea de Apel Timişoara.#Reference for a preliminary ruling – Decision 2006/928/EC – Mechanism for cooperation and verification of progress in Romania to address specific benchmarks in the areas of judicial reform and the fight against corruption – Charter of Fundamental Rights of the European Union – Article 15(1) – Article 47 – Article 49(3) – Elective public office – Conflict of interests – National legislation prohibiting the holding of elective public office for a predetermined period – Penalty additional to the termination of the term of office – Principle of proportionality.#Case C-40/21.

August 1, 2024 0 Comments

CELEX:62021CJ0407_RES: Judgment of the Court (Second Chamber) of 8 June 2023.#Union fédérale des consommateurs - Que choisir (UFC - Que choisir) and Consommation, logement et cadre de vie (CLCV) v Premier ministre and Ministre de l’Économie, des Finances et de la Relance.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Package travel and linked travel arrangements – Directive (EU) 2015/2302 – Article 12(2) to (4) – Termination of a package travel contract – Unavoidable and extraordinary circumstances – COVID-19 pandemic – Refund of payments made by the traveller concerned for a package – Refund in the form of a sum of money or equivalent refund in the form of a credit note (‘voucher’) – Obligation to provide that traveller with a refund not la

August 1, 2024 0 Comments

CELEX:62021CJ0025_RES: Judgment of the Court (First Chamber) of 20 April 2023.#ZA and Others v Repsol Comercial de Productos Petrolíferos SA.#Request for a preliminary ruling from the Juzgado de lo Mercantil de Madrid.#Reference for a preliminary ruling – Competition – Vertical restrictions of competition – Article 101(1) and (2) TFEU – Principle of effectiveness – Regulation (EC) No 1/2003 – Article 2 – Directive 2014/104/EU – Article 9(1) – Binding effect of the final decisions of the national competition authorities finding an infringement of the competition law rules – Temporal and material application – Actions for damages and for a declaration of nullity for infringements of the EU competition law provisions.#Case C-25/21.

August 1, 2024 0 Comments

CELEX:62020CJ0459_RES: Judgment of the Court (First Chamber) of 22 June 2023.#X v Staatssecretaris van Justitie en Veiligheid.#Request for a preliminary ruling from the Rechtbank Den Haag, zittingsplaats Utrecht.#Reference for a preliminary ruling – Citizenship of the Union – Article 20 TFEU – Right to move and reside freely within the territory of the Member States – Decision of a Member State refusing residence to a third-country national parent of a minor child, who has the nationality of that Member State – Child living outside the territory of the European Union and never having resided in its territory.#Case C-459/20.

August 1, 2024 0 Comments

CELEX:62021CJ0290_RES: Judgment of the Court (First Chamber) of 25 May 2023.#Staatlich genehmigte Gesellschaft der Autoren, Komponisten und Musikverleger Reg. Gen. mbH (AKM) v Canal+ Luxembourg Sàrl.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling – Intellectual property – Copyright and rights related to copyright applicable to satellite broadcasting and cable retransmission – Directive 93/83/EEC – Article 1(2) – Communication to the public by satellite – Concept – Satellite package provider – Broadcasting of programmes in another Member State – Place of the act of exploitation by which that provider participates in such communication.#Case C-290/21.

August 1, 2024 0 Comments

CELEX:62021CJ0329_RES: Judgment of the Court (Fifth Chamber) of 20 April 2023.#DIGI Communications NV v Nemzeti Média- és Hírközlési Hatóság Hivatala.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Telecommunications – Electronic communications networks and services – Directive 2002/21/EC (Framework Directive) – Article 4(1) – Directive 2002/20/EC (Authorisation Directive) – Article 7 – Award of rights to use frequencies – Auction procedure – Holding company not registered as a provider of electronic communications services in the Member State concerned – Exclusion from the award procedure – Right of appeal against the award decision.#Case C-329/21.

August 1, 2024 0 Comments

CELEX:62021CJ0487_RES: Judgment of the Court (First Chamber) of 4 May 2023.#F.F. v Österreichische Datenschutzbehörde and CRIF GmbH.#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Protection of personal data – Regulation (EU) 2016/679 – Data subject’s right of access to his or her data undergoing processing – Article 15(3) – Provision of a copy of the data – Concept of ‘copy’ – Concept of ‘information’.#Case C-487/21.

August 1, 2024 0 Comments

CELEX:62022CJ0697_RES: Judgment of the Court (Fourth Chamber) of 29 July 2024.#Koiviston Auto Helsinki Oy, anciennement Helsingin Bussiliikenne Oy v European Commission.#Appeal – State aid – SA.33846 (2015/C) (ex 2014/NN) (ex 2011/CP) – Relevant issue post-dating the publication of the decision initiating the formal investigation procedure – Identification of the beneficiary of the aid – Obligation to publish an amending opening decision – Right of the beneficiary of the aid to submit comments – Essential procedural requirement – Incompatibility with the internal market – Recovery of the aid ordered by the European Commission – Amount to be recovered – Competence of the Member State concerned.#Case C-697/22 P.

August 1, 2024 0 Comments

CELEX:62021CJ0660_RES: Judgment of the Court (Grand Chamber) of 22 June 2023.#Criminal proceedings against K.B. and F.S.#Request for a preliminary ruling from the Tribunal correctionnel de Villefranche-sur-Saône.#Reference for a preliminary ruling – Area of freedom, security and justice – Judicial cooperation in criminal matters – Directive 2012/13/EU – Articles 3 and 4 – Obligation for the competent authorities to inform suspects and accused persons promptly of their right to remain silent – Article 8(2) – Right to invoke a breach of that obligation – National legislation prohibiting the trial court from raising such a breach of its own motion – Articles 47 and 48 of the Charter of Fundamental Rights of the European Union.#Case C-660/21.

August 1, 2024 0 Comments

CELEX:62020TJ0312_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 17 May 2023.#EVH GmbH v European Commission.#Competition – Concentrations – German electricity market – Decision declaring the concentration compatible with the internal market – Action for annulment – Locus Standi – Admissibility – Duty to state reasons – Concept of ‘single concentration’ – Right to effective judicial protection – Right to be heard – Definition of the market – Period of analysis – Analysis of market power – Decisive influence – Manifest errors of assessment – Duty of care.#Case T-312/20.

August 1, 2024 0 Comments

CELEX:62022TJ0519_RES: Judgment of the General Court (Sixth Chamber) of 7 June 2023.#Société des produits Nestlé SA v European Union Intellectual Property Office.#EU trade mark – Procedure for the revocation of decisions or the cancellation of entries – Revocation of a decision containing an obvious error attributable to EUIPO – Article 103(1) of Regulation (EU) 2017/1001 – No obvious error.#Case T-519/22.

August 1, 2024 0 Comments
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