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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:62022CA0590: Case C-590/22, PS (Incorrect address): Judgment of the Court (Third Chamber) of 20 June 2024 (request for a preliminary ruling from the Amtsgericht Wesel – Germany) – AT, BT v PS GbR, VG, MB, DH, WB, GS (Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 82(1) – Right to compensation for damage caused by data processing which infringes that regulation – Concept of non-material damage – Impact of the seriousness of the damage suffered – Assessment of the amount of compensation – Claim for compensation for non-material damage based on fear – Inapplicability of the criteria laid down for administrative fines in Article 83 – Dissuasive function – Assessment where that regulati

August 5, 2024 0 Comments

CELEX:62021TA0078: Case T-78/21: Judgment of the General Court of 19 June 2024 – PV v Commission (Civil service – Officials – Retirement pension – Conditions for eligibility – Unjustified absences – Unauthorised absences – Disciplinary proceedings – Psychological harassment – Liability – Material and non-material damage)

August 5, 2024 0 Comments

CELEX:62023CB0190: Case C-190/23, VGG: Order of the Court (Seventh Chamber) of 17 May 2024 (request for a preliminary ruling from the investigating judge at the Tribunal Judiciaire de Paris – France) – criminal proceedings against VGG AG, VGG Entertainment Inc., Dan A., M. Trade SAS, D. SASU, T. Logistique SAS, Arthur C., S. SAS, Grégory B., David C., David M., IE, CID (Reference for a preliminary ruling – Article 53(2) and Article 94 of the Rules of Procedure of the Court of Justice – Requirement to present the factual context of the dispute in the main proceedings – Absence of sufficient information – Article 56 TFEU – Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons – Scope – Prohi

August 5, 2024 0 Comments

CELEX:62024CN0243: Case C-243/24 P: Appeal brought on 2 April 2024 by WV against the judgment of the General Court (Tenth Chamber) delivered on 24 January 2024 in Case T-371/21 WV v EEAS

August 5, 2024 0 Comments

CELEX:32024R2113: Council Implementing Regulation (EU) 2024/2113 of 26 July 2024 implementing Article 8a(1) of Regulation (EC) No 765/2006 concerning restrictive measures in view of the situation in Belarus and the involvement of Belarus in the Russian aggression against Ukraine

August 5, 2024 0 Comments

CELEX:32024D2116: Council Implementing Decision (CFSP) 2024/2116 of 26 July 2024 implementing Decision 2012/642/CFSP concerning restrictive measures in view of the situation in Belarus and the involvement of Belarus in the Russian aggression against Ukraine

August 5, 2024 0 Comments

CELEX:62020TJ0626_RES: Judgment of the General Court (Seventh Chamber, Extended Composition) of 21 December 2022.#Landwärme GmbH v European Commission.#State aid – Biogas market – Tax exemptions compensating for additional production costs – Decisions not to raise objections – Action for annulment – Interest in bringing proceedings – Admissibility – Failure to initiate the formal investigation procedure – Serious difficulties – Article 108(2) and (3) TFEU – Article 4(3) and (4) of Regulation (EU) 2015/1589 – Guidelines on State aid for environmental protection and energy 2014-2020 – Cumulation of aid – Aid granted by several Member States – Imported biogas – Principle of non-discrimination – Article 110 TFEU.#Case T-626/20.

August 3, 2024 0 Comments

CELEX:62019TJ0275_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 7 December 2022.#PNB Banka AS v European Central Bank.#Economic and monetary policy – Prudential supervision of credit institutions – Powers of the ECB – Investigatory powers – On-site inspections – Article 12 of Regulation (EU) No 1024/2013 – Decision of the ECB to conduct an inspection at the premises of a less significant credit institution – Action for annulment – Challengeable act – Admissibility – Competence of the ECB – Obligation to state reasons – Elements capable of justifying an inspection – Article 106 of the Rules of Procedure – Request for a hearing without a statement of reasons.#Case T-275/19.

August 3, 2024 0 Comments

CELEX:62021CJ0205_RES: Judgment of the Court (Fifth Chamber) of 26 January 2023.#Criminal proceedings against V.S.#Request for a preliminary ruling from the Spetsializiran nakazatelen sad.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Directive (EU) 2016/680 – Article 4(1)(a) to (c) – Principles relating to processing of personal data – Purpose limitation – Data minimisation – Article 6(a) – Clear distinction between personal data of different categories of data subjects – Article 8 – Lawfulness of processing – Article 10 – Transposition – Processing of biometric data and genetic data – Concept of ‘processing authorised by Member State law’ – Concept of ‘strictly necessary’ – Discretion – Charter of Fundamental Rights of

August 3, 2024 0 Comments

CELEX:62020TJ0747_RES: Judgment of the General Court (Seventh Chamber, Extended Composition) of 21 December 2022.#EOC Belgium v European Commission.#Dumping – Imports of certain polyvinyl alcohols originating in the China – Definitive anti-dumping duties – Exemption of imports for a particular end-use – Action for annulment – Severability – Regulatory act entailing implementing measures – Direct concern – Challengeable act – Admissibility – First subparagraph of Article 9(5) of Regulation (EU) 2016/1036 – Duty imposed on a non-discriminatory basis – Equal treatment.#Case T-747/20.

August 3, 2024 0 Comments

CELEX:62021TJ0130_RES: Judgment of the General Court (Ninth Chamber, Extended Composition) of 7 December 2022.#CCPL - Consorzio Cooperative di Produzione e Lavoro SC and Others v European Commission.#Competition – Agreements, decisions and concerted practices – Retail food packaging – Decision amending the amount of a fine – Calculation of the fine – Imputability of the unlawful conduct – 2006 Guidelines on the method for setting fines – Ceiling of the fine – Proportionality – Equal treatment – Ability to pay.#Case T-130/21.

August 3, 2024 0 Comments

CELEX:62021CJ0312_RES: Judgment of the Court (Second Chamber) of 16 February 2023.#Tráficos Manuel Ferrer S.L. and Ignacio v Daimler AG.#Request for a preliminary ruling from the Juzgado de lo Mercantil Valencia.#Reference for a preliminary ruling – Competition – Compensation for harm caused by a practice prohibited under Article 101(1) TFEU – Decision of the Commission finding the existence of collusive arrangements on pricing and gross price increases for trucks in the European Economic Area (EEA) – National rule of civil procedure under which, in the event that the claim is upheld in part, costs are to be borne by each party, except in cases of wrongful conduct – Procedural autonomy of the Member States – Principles of effectiveness and equivalence – Directive 2014/104/EU – Objectives a

August 3, 2024 0 Comments

CELEX:62020TJ0746_RES: Judgment of the General Court (Seventh Chamber, Extended Composition) of 21 December 2022.#Grünig KG v European Commission.#Dumping – Imports of certain polyvinyl alcohols originating in China – Definitive anti-dumping duties – Exemption of imports for a particular end-use – Action for annulment – Severability – Regulatory act entailing implementing measures – Whether directly concerned – Challengeable act – Admissibility – First subparagraph of Article 9(5) of Regulation (EU) 2016/1036 – Duty imposed on a non-discriminatory basis – Equal treatment.#Case T-746/20.

August 3, 2024 0 Comments

CELEX:62021TJ0296_RES: Judgment of the General Court (Fourth Chamber) of 14 December 2022.#SU v European Insurance and Occupational Pensions Authority.#Civil service – Members of the temporary staff – Contract for a fixed period – Non-renewal – Renewal procedure – Taking into account of appraisal reports – Non-finalised appraisal report – Liability – Material damage – Loss of opportunity – Non-material damage – Unlimited jurisdiction – Implementation of a judgment of the General Court.#Case T-296/21.

August 3, 2024 0 Comments

CELEX:62021CJ0158_RES: Judgment of the Court (Grand Chamber) of 31 January 2023.#Criminal proceedings against Lluís Puig Gordi and Others.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Area of freedom, security and justice – Judicial cooperation in criminal matters – European arrest warrant – Framework Decision 2002/584/JHA – Surrender procedures between Member States – Conditions for execution – Jurisdiction of the issuing judicial authority – Second paragraph of Article 47 of the Charter of Fundamental Rights of the European Union – Right of access to a tribunal previously established by law – Possibility of issuing a new European arrest warrant relating to the same person.#Case C-158/21.

August 3, 2024 0 Comments

CELEX:62021TJ0306_RES: Judgment of the General Court (Second Chamber, Extended Composition) of 21 December 2022.#Falke KGaA v European Commission.#Case T-306/21.

August 3, 2024 0 Comments

CELEX:62019TJ0301_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 7 December 2022.#PNB Banka AS v European Central Bank.#Economic and monetary policy – Prudential supervision of credit institutions – Article 6(5)(b) of Regulation (EU) No 1024/2013 – Need for the ECB’s direct supervision of a less significant credit institution – Request by the national competent authority – Article 68(5) of Regulation (EU) No 468/2014 – ECB decision classifying PNB Banka as a significant entity subject to its direct prudential supervision – Obligation to state reasons – Proportionality – Rights of the defence – Access to the administrative file – Report laid down in Article 68(3) of Regulation No 468/2014 – Article 106 of the Rules of Procedure – Request for a hearing lacking a

August 3, 2024 0 Comments

CELEX:62021CJ0402_RES: Judgment of the Court (Second Chamber) of 9 February 2023.#Staatssecretaris van Justitie en Veiligheid and Others v S and Staatssecretaris van Justitie en Veiligheid.#Request for a preliminary ruling from the Raad van State.#Reference for a preliminary ruling – EEC-Turkey Association Agreement – Decision No 1/80 – Articles 6 and 7 – Turkish nationals already integrated into the labour market of the host Member State and enjoying an associated right of residence – Decisions of national authorities withdrawing the right of residence of Turkish nationals who have been lawfully resident in the Member State concerned for more than 20 years on the ground that they constitute a present, genuine and sufficiently serious threat to a fundamental interest of society – Article 1

August 3, 2024 0 Comments

CELEX:62021TJ0260_RES: Judgment of the General Court (Second Chamber, Extended Composition) of 21 December 2022.#E. Breuninger GmbH & Co. v European Commission.#Case T-260/21.

August 3, 2024 0 Comments

CELEX:62021CJ0284_RES: Judgment of the Court (Grand Chamber) of 31 January 2023.#European Commission v Anthony Braesch and Others.#Appeal – State aid – Articles 107 and 108 TFEU – Restructuring aid – Banking sector – Preliminary examination stage – Decision declaring the aid compatible with the internal market – Restructuring plan – Commitments given by the Member State concerned – Burden-sharing measures – Conversion of subordinated debts into equity – Bondholders – Action for annulment – Admissibility – Fourth paragraph of Article 263 TFEU – Locus standi – Natural or legal person directly and individually concerned – Breach of the procedural rights of interested parties – Failure to initiate the formal investigation procedure – Article 108(2) TFEU – Concept of ‘parties concerned’ – Regul

August 3, 2024 0 Comments
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