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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:62022CO0032_RES: Order of the Court (Grand Chamber) of 1 August 2022.#Anheuser-Busch Inbev SA/NV and Ampar BVBA v Magnetrol International NV and European Commission.#Appeal – Intervention – State aid – Aid scheme implemented by the Kingdom of Belgium – Admission of interventions in appeal proceedings against a judgment of the General Court – Annulment of the decision of the General Court – Referral of the case back to the General Court – Decision of the General Court refusing to place on the case file written observations on the judgment effecting that referral lodged by an intervener in the appeal – Implied decision of the General Court refusing to grant an intervener in the appeal the status of intervener before the General Court – Admissibility of the appeal – Status of intervener

August 7, 2024 0 Comments

CELEX:62021CJ0116_RES: Judgment of the Court (Third Chamber) of 14 July 2022.#European Commission and Council of the European Union v VW and Others.#Appeal – Civil service – Pension – Staff Regulations of Officials of the European Union – Article 20 of Annex VIII – Grant of a survivor’s pension – Surviving spouse of a former official in receipt of a retirement pension – Marriage entered into after termination of the official’s service – Condition that the marriage must have lasted for at least five years at the date of the official’s death – Article 18 of Annex VIII – Marriage entered into before termination of the official’s service – Condition that the marriage must have lasted for at least one year only – Plea of illegality in respect of Article 20 of Annex VIII – Charter of Fundamental

August 7, 2024 0 Comments

CELEX:62021CJ0014_RES: Judgment of the Court (Grand Chamber) of 1 August 2022.#Sea Watch eV v Ministero delle Infrastrutture e dei Trasporti and Others.#Requests for a preliminary ruling from the Tribunale Amministrativo Regionale per la Sicilia.#Reference for a preliminary ruling – Activities relating to the search for and rescue of persons in danger or distress at sea carried out by a humanitarian non-governmental organisation (NGO) – Regime applicable to ships – Directive 2009/16/EC – United Nations Convention on the Law of the Sea – International Convention for the Safety of Life at Sea – Respective competences and powers of the flag State and the port State – Inspection and detention of ships.#Joined Cases C-14/21 and C-15/21.

August 7, 2024 0 Comments

CELEX:62020CJ0588_RES: Judgment of the Court (First Chamber) of 1 August 2022.#Landkreis Northeim v Daimler AG.#Request for a preliminary ruling from the Landgericht Hanover.#Reference for a preliminary ruling – Competition – Agreements, decisions and concerted practices – Article 101 TFEU – Actions for damages for infringements of the provisions of EU competition law – European Commission decision finding an infringement – Settlement procedure – Products concerned by the infringement – Specialised trucks – Household refuse collection trucks.#Case C-588/20.

August 7, 2024 0 Comments

CELEX:62021CJ0168_RES: Judgment of the Court (Third Chamber) of 14 July 2022.#KL.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Framework Decision 2002/584/JHA – Article 2(4) – Condition of double criminality of the act – Article 4(1) – Ground for optional non-execution of the European arrest warrant – Verification by the executing judicial authority – Acts some of which constitute an offence under the law of the executing Member State – Article 49(3) of the Charter of Fundamental Rights of the European Union – Principle of proportionality of criminal offences and penalties.#Case C-168/21.

August 7, 2024 0 Comments

CELEX:62022CO0031_RES: Order of the Court (Grand Chamber) of 1 August 2022.#Atlas Copco Airpower and Atlas Copco AB v European Commission.#Appeal – Intervention – State aid – Aid scheme implemented by the Kingdom of Belgium – Admission of interventions in appeal proceedings against a judgment of the General Court – Annulment of the decision of the General Court – Referral of the case back to the General Court – Decision of the General Court refusing to place on the case file written observations on the judgment effecting that referral lodged by an intervener in the appeal – Implied decision of the General Court refusing to grant an intervener in the appeal the status of intervener before the General Court – Admissibility of the appeal – Status of intervener before the General Court of an i

August 7, 2024 0 Comments

CELEX:62019CJ0793_RES: Judgment of the Court (Grand Chamber) of 20 September 2022.#Bundesrepublik Deutschland v SpaceNet AG and Telekom Deutschland GmbH.#Requests for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Processing of personal data in the electronic communications sector – Confidentiality of communications – Providers of electronic communications services – General and indiscriminate retention of traffic and location data – Directive 2002/58/EC – Article 15(1) – Charter of Fundamental Rights of the European Union – Articles 6, 7, 8 and 11 and Article 52(1) – Article 4(2) TEU.#Joined Cases C-793/19 and C-794/19.

August 7, 2024 0 Comments

CELEX:62022CO0074_RES: Order of the Court (Grand Chamber) of 1 August 2022.#Soudal NV and Esko-Graphics BVBA v Magnetrol International NV and European Commission.#Appeal – Intervention – State aid – Aid scheme implemented by the Kingdom of Belgium – Admission of interventions in appeal proceedings against a judgment of the General Court – Annulment of the decision of the General Court – Referral of the case back to the General Court – Decision of the General Court refusing to place on the case file written observations on the judgment effecting that referral lodged by an intervener in the appeal – Implied decision of the General Court refusing to grant an intervener in the appeal the status of intervener before the General Court – Admissibility of the appeal – Status of intervener before t

August 7, 2024 0 Comments

CELEX:62020TJ0713_RES: Judgment of the General Court (Fourth Chamber) of 7 September 2022.#OQ v European Commission.#Civil service – Recruitment – Notice of open competition EPSO/AD/378/20 (AD 7) – Croatian-language lawyer-linguists at the Court of Justice of the European Union – Decision of the selection board not to admit the applicant to the next stage of the competition – Conditions for admission – Condition relating to a level of education corresponding to completed university studies attested by a diploma in Croatian law – Possession of a French diploma in law – Freedom of movement for workers – Action for annulment.#Case T-713/20.

August 7, 2024 0 Comments

CELEX:62020CJ0128_RES: Judgment of the Court (Grand Chamber) of 14 July 2022.#GSMB Invest GmbH & Co. KG v Auto Krainer GesmbH.#Request for a preliminary ruling from the Landesgericht Klagenfurt.#Reference for a preliminary ruling – Approximation of laws – Regulation (EC) No 715/2007 – Approval of motor vehicles – Article 3(10) – Article 5(1) and (2) – Defeat device – Motor vehicles – Diesel engines – Pollutant emissions – Emission control system – Software installed in the electronic engine controller – Exhaust gas recirculation valve (‘EGR valve’) – Reduction in nitrogen oxide (NOx) emissions limited by a ‘temperature window’ – Prohibition on the use of defeat devices that reduce the effectiveness of emission control systems – Article 5(2)(a) – Exception to that prohibition.#Case C-128/20

August 7, 2024 0 Comments

CELEX:62022CJ0787_INF: Judgment of the Court (Tenth Chamber) of 30 November 2023.#"Sistem ecologica" production, trade and services d.o.o. Srbac v European Commission.#Appeal – Investigation by the European Anti-Fraud Office (OLAF) – OLAF Communication to national customs authorities – OLAF investigation report – Access to the OLAF file – Regulation (EU, Euratom) No 883/2013 – Regulation (EC) No 1049/2001 – Action for annulment – Admissibility – Actions for damages – Unlawfulness of the conduct alleged.#Case C-787/22 P.

August 7, 2024 0 Comments

CELEX:32024R1781R(01): Corrigendum to Regulation (EU) 2024/1781 of the European Parliament and of the Council of 13 June 2024 establishing a framework for the setting of ecodesign requirements for sustainable products, amending Directive (EU) 2020/1828 and Regulation (EU) 2023/1542 and repealing Directive 2009/125/EC (OJ L, 2024/1781, 28.6.2024)

August 7, 2024 0 Comments

UPRS Sodba II U 17/2022-17

V upravnem sporu, ko izpodbijano odločbo predstavlja sklep o davčni izvršbi, sodišče presoja le, ali so bili za uvedbo izvršbe izpolnjeni pogoji, ki jih določa 146. člen ZDavP-2 (veljaven izvršilni naslov) ter ali ima sklep o izvršbi sestavine, določene v 151. členu ZDavP-2. V postopku davčne izvršbe namreč davčni organ le izterjuje obveznost, ki je določena v izvršilnem naslovu. Izvršilni naslov, ki vsebuje klavzulo izvršljivosti, predstavlja potrdilo v smislu 179. člena ZUP, zato se dejstva, ki so v njem potrjena, štejejo za priznana.
August 6, 2024 0 Comments

UPRS Sodba II U 53/2021

Določba 99. člena ZDavP-2 se po presoji sodišča v primerih, ko se vračajo denarni zneski, ki niso bili odtegnjeni na podlagi odmerne odločbe, ampak na podlagi drugih izvršilnih naslovov, ne uporablja. Stališče Vrhovnega sodišča RS je, da obresti predvidene v 99. členu ZDavP-2 po svoji vsebini niso zamudne obresti, saj davčni organ ni v zamudi.
August 6, 2024 0 Comments

UPRS Sodba I U 537/2020-167

Sodišče na osnovi izvedeniškega mnenja ugotavlja, da zgolj na podlagi pravil metalurške stroke in brez analize večje količine vzorcev, tožnikove teze, da je v postopkih prečiščevanja na Tajvanu prišlo do odstranitve 80 % relevantnih nečistoč, ni mogoče preveriti. Posledično ta trditev ostaja nedokazana.
August 6, 2024 0 Comments

UPRS Sodba II U 323/2020-17

V predmetni zadevi je izpodbijan sklep o davčni izvršbi, ki je izdan v skrajšanem ugotovitvenem postopku, saj se da stanje zadeve ugotoviti na podlagi uradnih podatkov, ki jih ima organ in zato ni treba posebej zaslišati stranke za zavarovanje njenih pravic oziroma pravnih koristi.
August 6, 2024 0 Comments

CELEX:62020CJ0024_RES: Judgment of the Court (Grand Chamber) of 22 November 2022.#European Commission v Council of the European Union.#Action for annulment – Council Decision (EU) 2019/1754 – Accession of the European Union to the Geneva Act of the Lisbon Agreement on Appellations of Origin and Geographical Indications – Article 3(1) TFEU – Exclusive competence of the European Union – Article 207 TFEU – Common commercial policy – Commercial aspects of intellectual property – Article 218(6) TFEU – Right of initiative of the European Commission – Modification by the Council of the European Union of the proposal from the Commission – Article 293(1) TFEU – Applicability – Article 4(3), Article 13(2) and Article 17(2) TEU – Article 2(1) TFEU – Principles of conferral of powers, of institutional

August 6, 2024 0 Comments

CELEX:62019CJ0885_RES: Judgment of the Court (Grand Chamber) of 8 November 2022.#Fiat Chrysler Finance Europe and Ireland v European Commission.#Appeal – State aid – Aid implemented by the Grand Duchy of Luxembourg – Decision declaring the aid incompatible with the internal market and unlawful and ordering its recovery – Tax ruling – Advantage – Selectivity – Arm’s length principle – Reference framework – National law applicable – ‘Normal’ taxation.#Joined Cases C-885/19 P and C-898/19 P.

August 6, 2024 0 Comments

CELEX:62020CJ0037_RES: Judgment of the Court (Grand Chamber) of 22 November 2022.#WM and Sovim SA v Luxembourg Business Registers.#Requests for a preliminary ruling from the Tribunal d'arrondissement de Luxembourg.#Reference for a preliminary ruling – Prevention of the use of the financial system for the purposes of money laundering or terrorist financing – Directive (EU) 2018/843 amending Directive (EU) 2015/849 – Amendment to Article 30(5), first subparagraph, point (c), of Directive 2015/849 – Access for any member of the general public to the information on beneficial ownership – Validity – Articles 7 and 8 of the Charter of Fundamental Rights of the European Union – Respect for private and family life – Protection of personal data.#Joined Cases C-37/20 and C-601/20.

August 6, 2024 0 Comments

CELEX:62020CJ0646_RES: Judgment of the Court (Grand Chamber) of 15 November 2022.#Senatsverwaltung für Inneres und Sport, Standesamtsaufsicht v TB.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction and the recognition and enforcement of decisions in matrimonial matters and the matters of parental responsibility – Divorce – Regulation (EC) No 2201/2003 – Article 2(4) and Article 21 – Concept of ‘judgment’ – Recognition, in a Member State, of the dissolution of a marriage agreed in an agreement between spouses and pronounced by a civil registrar of another Member State – Criterion for determining the existence of a ‘judgment’.#Case C-646/20.

August 6, 2024 0 Comments
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