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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:62021CJ0689_RES: Judgment of the Court (Grand Chamber) of 5 September 2023.#X v Udlændinge- og Integrationsministeriet.#Request for a preliminary ruling from the Østre Landsret.#Reference for a preliminary ruling – Citizenship of the European Union – Article 20 TFEU – Article 7 of the Charter of Fundamental Rights of the European Union – Citizen holding the nationality of a Member State and the nationality of a third country – Loss of the nationality of the Member State by operation of law upon reaching the age of 22 on the ground of lack of a genuine link with that Member State where no application to retain nationality has been made before the date on which that age is reached – Loss of citizenship of the Union – Examination of the proportionality of the consequences of that loss f

July 30, 2024 0 Comments

CELEX:62020TJ0525_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 13 September 2023 (Extracts).#ITD, Brancheorganisation for den danske vejgodstransport and Danske Fragtmænd A/S v European Commission.#State aid – Postal and road haulage sector – Complaint from a competitor – Capital contribution granted by a public undertaking to its subsidiary – Decision finding no State aid after the preliminary examination stage – Parent company of the group jointly controlled by two Member States – Approval of the capital contribution by the parent company of the group – Whether imputable to the State.#Case T-525/20.

July 30, 2024 0 Comments

CELEX:62022CJ0184: Judgment of the Court (First Chamber) of 29 July 2024.#IK and CM v KfH Kuratorium für Dialyse und Nierentransplantation e.V.#Reference for a preliminary ruling – Social policy – Article 157 TFEU – Equal treatment between men and women in matters of employment and occupation – Directive 2006/54/EC – Article 2(1)(b) and Article 4, first paragraph – Prohibition of indirect discrimination on grounds of sex – Part-time work – Directive 97/81/EC – Framework Agreement on part-time work – Clause 4 – Prohibition on treating part-time workers less favourably than comparable full-time workers – Payment of additional pay only for overtime worked by part-time workers in excess of the normal working hours set for full-time workers.#Joined Cases C-184/22 and C-185/22.

July 30, 2024 0 Comments

CELEX:62022CJ0112: Judgment of the Court (Grand Chamber) of 29 July 2024.#CU and ND v Procura della Repubblica Tribunale di Napoli and Others.#Reference for a preliminary ruling – Status of third-country nationals who are long-term residents – Directive 2003/109/EC – Article 11(1)(d) – Equal treatment – Social security, social assistance and social protection measures – Residency condition of 10 years, the final 2 years of which must be consecutive – Indirect discrimination.#Joined Cases C-112/22 and C-223/22.

July 30, 2024 0 Comments

CELEX:62022CJ0623: Judgment of the Court (Second Chamber) of 29 July 2024.#Belgian Association of Tax Lawyers and Others v Premier ministre/ Eerste Minister.#Reference for a preliminary ruling – Administrative cooperation in the field of taxation – Mandatory automatic exchange of information in relation to reportable cross-border arrangements – Directive 2011/16/EU, as amended by Directive (EU) 2018/822 – Article 8ab(1) – Reporting obligation – 8ab(5) – Subsidiary obligation to notify – Legal professional privilege – Validity – Articles 7, 20 and 21, and Article 49(1) of the Charter of Fundamental Rights of the European Union – Right to respect for private life – Principles of equal treatment and non-discrimination – Principle of legality in criminal proceedings – Principle of legal certai

July 30, 2024 0 Comments

CELEX:62023CJ0014: Judgment of the Court (Fifth Chamber) of 29 July 2024.#XXX v État belge, représenté par la Secrétaire d’État à l’Asile et la Migration.#Reference for a preliminary ruling – Immigration policy – Directive (EU) 2016/801 – Conditions of entry and residence of third-country nationals for the purposes of studies – Article 20(2)(f) – Application for admission to the territory of a Member State for the purposes of studies – Other purposes – Refusal of a visa – Grounds for rejection of the application – Failure to transpose – General principle that abusive practices are prohibited – Article 34(5) – Procedural autonomy of the Member States – Fundamental right to an effective judicial remedy – Article 47 of the Charter of Fundamental Rights of the European Union.#Case C-14/23.

July 30, 2024 0 Comments

CELEX:62022CJ0697: 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.

July 30, 2024 0 Comments

CELEX:62023CJ0039: Judgment of the Court (First Chamber) of 29 July 2024.#Keva and Others v Skatteverket.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Taxation of dividends received by pension funds governed by public law – Difference in treatment between resident and non-resident pension funds governed by public law – Exemption only of resident pension funds governed by public law – Comparability of situations – Whether justified – Need to safeguard the objective pursued by social policy – Need to preserve a balanced allocation of the power of taxation of the Member States.#Case C-39/23.

July 30, 2024 0 Comments

CELEX:62022CJ0436: Judgment of the Court (First Chamber) of 29 July 2024.#Asociación para la Conservación y Estudio del Lobo Ibérico (ASCEL) v Administración de la Comunidad de Castilla y León.#Reference for a preliminary ruling – Conservation of natural habitats and of wild fauna and flora – Directive 92/43/EEC – Articles 2, 4, 11, 12, 14, 16 and 17 – System of strict protection for animal species – Canis lupus (wolf) – Cynegetic exploitation – Assessment of the conservation status of populations of the species concerned – Conservation status of that species ‘unfavourable-poor’ – Exploitation incompatible with the maintenance or restoration of the species at a favourable conservation status – Taking into account of all the most recent scientific data.#Case C-436/22.

July 30, 2024 0 Comments

CELEX:62024CJ0202_RES: Judgment of the Court (Grand Chamber) of 29 July 2024.#Minister for Justice and Equality v MA.#Reference for a preliminary ruling – Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other – Surrender of a person to the United Kingdom for criminal prosecution – Competence of the executing judicial authority – Risk of breach of a fundamental right – Article 49(1) and Article 52(3) of the Charter of Fundamental Rights of the European Union – Principle that offences and penalties must be defined by law – Changes, to the detriment of that person, to the licence regime.#Case C-202/24.

July 30, 2024 0 Comments

CELEX:62022CJ0624: Judgment of the Court (Third Chamber) of 29 July 2024.#Société BP France v Ministre de l’Économie, des Finances et de la Souveraineté industrielle et numérique.#Reference for a preliminary ruling – Promotion of the use of energy from renewable sources – Directive 2009/28/EC – Articles 17 and 18 – Directive 2018/2001 – Articles 25, 29 and 30 – Sustainability and greenhouse gas emissions saving criteria – Verification of compliance with those criteria – Biofuels used for transport – Production of fuels using the co-processing procedure – Evidence of compliance with those sustainability criteria – Mass balance method – Methods for evaluating the content of hydrotreated vegetable oils (HVO) in fuels produced using that procedure – Member State’s legislation requiring a physi

July 30, 2024 0 Comments

CELEX:62022CJ0774: Judgment of the Court (Second Chamber) of 29 July 2024.#JX v FTI Touristik GmbH.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction, recognition and enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Article 18 – Jurisdiction over consumer contracts – Determination of the international and territorial jurisdiction of the courts of a Member State – International element – Travel in a third State.#Case C-774/22.

July 30, 2024 0 Comments

CELEX:62022CJ0298: Judgment of the Court (Fifth Chamber) of 29 July 2024.#Banco BPN/BIC Português, SA and Others v Autoridade da Concorrência.#Reference for a preliminary ruling – Competition – Agreements, decisions and concerted practices – Adverse effect on competition – Prohibition of restrictive practices – Article 101 TFEU – Agreements between undertakings – Restriction of competition by object – Exchanges of information between credit institutions – Information concerning commercial conditions and production values – Strategic information.#Case C-298/22.

July 30, 2024 0 Comments

CELEX:62022CJ0771: Judgment of the Court (Second Chamber) of 29 July 2024.#Bundesarbeitskammer and Others v HDI Global SE and MS Amlin Insurance SE.#Reference for a preliminary ruling – Directive (EU) 2015/2302 – Package travel and linked travel arrangements – Article 12 – Right to terminate a package travel contract – Entitlement to a full refund of any payments made for the package – Unavoidable and extraordinary circumstances – COVID-19 pandemic – Article 17 – Insolvency of the travel organiser – Security for the refund of all payments made – High level of consumer protection – Principle of equal treatment.#Joined Cases C-771/22 and C-45/23.

July 30, 2024 0 Comments

CELEX:62022CJ0112_RES: Judgment of the Court (Grand Chamber) of 29 July 2024.#CU and ND v Procura della Repubblica Tribunale di Napoli and Others.#Reference for a preliminary ruling – Status of third-country nationals who are long-term residents – Directive 2003/109/EC – Article 11(1)(d) – Equal treatment – Social security, social assistance and social protection measures – Residency condition of 10 years, the final 2 years of which must be consecutive – Indirect discrimination.#Joined Cases C-112/22 and C-223/22.

July 30, 2024 0 Comments

CELEX:62022CJ0623_RES: Judgment of the Court (Second Chamber) of 29 July 2024.#Belgian Association of Tax Lawyers and Others v Premier ministre/ Eerste Minister.#Reference for a preliminary ruling – Administrative cooperation in the field of taxation – Mandatory automatic exchange of information in relation to reportable cross-border arrangements – Directive 2011/16/EU, as amended by Directive (EU) 2018/822 – Article 8ab(1) – Reporting obligation – 8ab(5) – Subsidiary obligation to notify – Legal professional privilege – Validity – Articles 7, 20 and 21, and Article 49(1) of the Charter of Fundamental Rights of the European Union – Right to respect for private life – Principles of equal treatment and non-discrimination – Principle of legality in criminal proceedings – Principle of legal ce

July 30, 2024 0 Comments

CELEX:62022CJ0184_RES: Judgment of the Court (First Chamber) of 29 July 2024.#IK and CM v KfH Kuratorium für Dialyse und Nierentransplantation e.V.#Reference for a preliminary ruling – Social policy – Article 157 TFEU – Equal treatment between men and women in matters of employment and occupation – Directive 2006/54/EC – Article 2(1)(b) and Article 4, first paragraph – Prohibition of indirect discrimination on grounds of sex – Part-time work – Directive 97/81/EC – Framework Agreement on part-time work – Clause 4 – Prohibition on treating part-time workers less favourably than comparable full-time workers – Payment of additional pay only for overtime worked by part-time workers in excess of the normal working hours set for full-time workers.#Joined Cases C-184/22 and C-185/22.

July 30, 2024 0 Comments

CELEX:62023CJ0039_RES: Judgment of the Court (First Chamber) of 29 July 2024.#Keva and Others v Skatteverket.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Taxation of dividends received by pension funds governed by public law – Difference in treatment between resident and non-resident pension funds governed by public law – Exemption only of resident pension funds governed by public law – Comparability of situations – Whether justified – Need to safeguard the objective pursued by social policy – Need to preserve a balanced allocation of the power of taxation of the Member States.#Case C-39/23.

July 30, 2024 0 Comments

CELEX:62023CJ0014_RES: Judgment of the Court (Fifth Chamber) of 29 July 2024.#XXX v État belge, représenté par la Secrétaire d’État à l’Asile et la Migration.#Reference for a preliminary ruling – Immigration policy – Directive (EU) 2016/801 – Conditions of entry and residence of third-country nationals for the purposes of studies – Article 20(2)(f) – Application for admission to the territory of a Member State for the purposes of studies – Other purposes – Refusal of a visa – Grounds for rejection of the application – Failure to transpose – General principle that abusive practices are prohibited – Article 34(5) – Procedural autonomy of the Member States – Fundamental right to an effective judicial remedy – Article 47 of the Charter of Fundamental Rights of the European Union.#Case C-14/23.

July 30, 2024 0 Comments

CELEX:62022CJ0436_RES: Judgment of the Court (First Chamber) of 29 July 2024.#Asociación para la Conservación y Estudio del Lobo Ibérico (ASCEL) v Administración de la Comunidad de Castilla y León.#Reference for a preliminary ruling – Conservation of natural habitats and of wild fauna and flora – Directive 92/43/EEC – Articles 2, 4, 11, 12, 14, 16 and 17 – System of strict protection for animal species – Canis lupus (wolf) – Cynegetic exploitation – Assessment of the conservation status of populations of the species concerned – Conservation status of that species ‘unfavourable-poor’ – Exploitation incompatible with the maintenance or restoration of the species at a favourable conservation status – Taking into account of all the most recent scientific data.#Case C-436/22.

July 30, 2024 0 Comments
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