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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:62021CJ0472_RES: Judgment of the Court (Fifth Chamber) of 16 February 2023.#Monz Handelsgesellschaft lnternational mbH & Co. KG v Büchel GmbH & Co. Fahrzeugtechnik KG.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Intellectual property – Design – Directive 98/71/EC – Article 3(3) and (4) – Conditions for obtaining protection for a component part of a complex product – Concepts of ‘visibility’ and ‘normal use’ – Visibility of a component part of a complex product during normal use of that product by the end user.#Case C-472/21.

August 3, 2024 0 Comments

CELEX:62020CJ0649_RES: Judgment of the Court (Fifth Chamber) of 2 February 2023.#Kingdom of Spain and Others v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) – Condition relating to selectivity – Obligation to state reasons – Principle of the protection of legitimate expectations – Principle of legal certainty – Recovery of the aid.#Joined Cases C-649/20 P, C-658/20 P and C-662/20 P.

August 3, 2024 0 Comments

CELEX:62020CJ0695_RES: Judgment of the Court (Grand Chamber) of 28 February 2023.#Fenix International Limited v Commissioners for Her Majesty's Revenue and Customs.#Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#Reference for a preliminary ruling – Implementing power of the Council of the European Union – Article 291(2) TFEU – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 28 and 397 – Taxable person, acting in his or her own name but on behalf of another person – Provider of services by electronic means – Implementing Regulation (EU) No 282/2011 – Article 9a – Presumption – Validity.#Case C-695/20.

August 3, 2024 0 Comments

CELEX:62021CJ0688_RES: Judgment of the Court (Grand Chamber) of 7 February 2023.#Confédération paysanne and Others v Premier ministre and Ministre de l'Agriculture et de l'Alimentation.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Environment – Deliberate release of genetically modified organisms – Directive 2001/18/EC – Article 3(1) – Point 1 of Annex I B – Scope – Exemptions – Techniques/methods of genetic modification which have conventionally been used and have a long safety record – In vitro random mutagenesis.#Case C-688/21.

August 3, 2024 0 Comments

CELEX:62021TJ0033_RES: Judgment of the General Court (Fourth Chamber) of 18 January 2023.#Romania v European Commission.#EAGF and EAFRD – Expenditure excluded from financing – Expenditure incurred by Romania – National Rural Development Programme 2007-2013 – Methods for calculating the support rates relating to sub-measure ‘1a’ of measure 215 – Welfare payments for ‘fattening pigs’ and ‘gilts’ – Increase of at least 10% of the available space allocated to each animal – Obligation to state reasons – Legitimate expectations – Legal certainty – Legal classification of the facts – Article 12(6) and (7) of Delegated Regulation (EU) No 907/2014 – Guidelines on the calculation of financial corrections in the framework of the conformity and financial clearance of accounts procedures.#Case T-33/21.

August 3, 2024 0 Comments

CELEX:62020TJ0295_RES: Judgment of the General Court (Second Chamber) of 8 February 2023.#Aquind Ltd and Others v European Commission.#Energy – Trans-European energy infrastructure – Regulation (EU) No 347/2013 – Delegated regulation amending the list of projects of common interest – Second paragraph of Article 172 TFEU – Refusal of a Member State to give its approval to a proposed electricity interconnector with a view to granting the status of a project of common interest – Non-inclusion by the Commission of the project in the amended list – Obligation to state reasons – Principle of good administration – Equal treatment – Legal certainty – Legitimate expectations – Proportionality – Article 10 of the Energy Charter Treaty.#Case T-295/20.

August 3, 2024 0 Comments

CELEX:62021TJ0163_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 25 January 2023.#Emilio De Capitani v Council of the European Union.#Access to documents – Regulation (EC) No 1049/2001 – Documents concerning an ongoing legislative procedure – Council working groups – Documents concerning a legislative proposal to amend Directive 2013/34/EU on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings – Partial refusal to grant access – Action for annulment – Interest in bringing proceedings – Admissibility – First subparagraph of Article 4(3) of Regulation No 1049/2001 – Exception relating to the protection of the decision-making process.#Case T-163/21.

August 3, 2024 0 Comments

CELEX:62021TJ0346_RES: Judgment of the General Court (Fifth Chamber) of 11 January 2023 (Extracts).#Hecht Pharma GmbH v European Union Intellectual Property Office.#EU trade mark – Revocation proceedings – EU word mark Gufic – Genuine use of the mark – Article 58(1)(a) of Regulation (EU) 2017/1001 – Public and outward use – Extent of use – Nature and form of use – Use in connection with the goods in respect of which the mark was registered.#Case T-346/21.

August 3, 2024 0 Comments

CELEX:62020TJ0607_RES: Judgment of the General Court (Second Chamber, Extended Composition) of 15 February 2023.#Austrian Power Grid AG and Others v European Union Agency for the Cooperation of Energy Regulators.#Energy – Internal market in electricity – Framework for the European platform for the exchange of balancing energy from frequency restoration reserves with manual activation – Procedure for the adoption of terms, conditions and methodologies – Rejection of the joint proposal of the system operators – Competence of ACER – Error of law – Rights of the defence – Obligation to state reasons.#Case T-607/20.

August 3, 2024 0 Comments

CELEX:62021TJ0702_RES: Judgment of the General Court (First Chamber) of 21 December 2022.#Ekobulkos EOOD v European Commission.#State aid – Production of electricity from renewable sources – Complaint – Action for failure to act – Call to act – Admissibility – Obligation to act – None.#Case T-702/21.

August 3, 2024 0 Comments

CELEX:62020TJ0606_RES: Judgment of the General Court (Second Chamber, Extended Composition) of 15 February 2023.#Austrian Power Grid AG and Others v European Union Agency for the Cooperation of Energy Regulators.#Energy – Internal market in electricity – Framework for the European platform for the exchange of balancing energy from frequency restoration reserves with automatic activation – Procedure for the adoption of terms, conditions and methodologies – Rejection of the joint proposal of the system operators – Competence of ACER – Error of law – Rights of the defence – Obligation to state reasons.#Case T-606/20.

August 3, 2024 0 Comments

CELEX:62021TJ0536_RES: Judgment of the General Court (Fifth Chamber) of 15 February 2023.#Belaeronavigatsia v Council of the European Union.#Common foreign and security policy – Restrictive measures taken in view of the situation in Belarus – Lists of persons, entities and bodies subject to the freezing of funds and economic resources – Inclusion and maintenance of the applicant’s name on the lists – Concept of ‘person responsible for repression’ – Error of assessment – Proportionality.#Case T-536/21.

August 3, 2024 0 Comments

CELEX:62020TJ0742_RES: Judgment of the General Court (Seventh Chamber) of 15 February 2023 (Extracts).#UPL Europe Ltd and Indofil Industries (Netherlands) BV v European Commission.#Plant protection products – Active substance mancozeb – Non-renewal of approval – Regulation (EC) No 1107/2009 and Implementing Regulation (EU) No 844/2012 – Procedure for assessing the application for renewal of approval of an active substance – Designation of a new rapporteur Member State due to the withdrawal of the previous rapporteur Member State from the European Union – Rights of the defence – Principle of sound administration – Manifest error of assessment – Procedure for harmonised classification and labelling – Regulation (EC) No 1272/2008 – Legitimate expectations.#Case T-742/20.

August 3, 2024 0 Comments

CELEX:62021TJ0492_RES: Judgment of the General Court (Second Chamber) of 15 February 2023.#Aquind Ltd and Others v European Union Agency for the Cooperation of Energy Regulators.#Energy – Competence of the ACER – Withdrawal of the United Kingdom from the European Union – Error of law – Article 2(1) of Regulation (EU) 2019/943 – Article 92 of the Withdrawal Agreement – Ad hoc exemption regime under Article 308 of and Annex 28 to the Trade and Cooperation Agreement.#Case T-492/21.

August 3, 2024 0 Comments

CELEX:62021TJ0525_RES: Judgment of the General Court (Second Chamber, Extended Composition) of 21 December 2022.#E. Breuninger GmbH & Co. v European Commission.#Action for annulment – State aid – Framework scheme to establish a federal compensation scheme in Germany for losses caused by lockdown decisions – Decision not to raise any objections – Aid to make good the damage caused by natural disasters or other exceptional occurrences – No interest in bringing proceedings – Inadmissibility.#Case T-525/21.

August 3, 2024 0 Comments

CELEX:62024CO0397: Order of the Vice-President of the Court of 26 July 2024.#AQ v European Chemicals Agency.#Appeal – Order for interim measures – Access to documents – Export notifications for hazardous, banned or severely restricted chemicals – Information held by the European Chemicals Agency (ECHA) – Urgency.#Case C-397/24 P(R).

August 3, 2024 0 Comments

CELEX:62020TJ0522_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 8 February 2023.#Carpatair SA v European Commission.#State aid – Aviation sector – Measures implemented by Romania in favour of Timișoara Airport – Measures implemented by Timișoara Airport in favour of Wizz Air and airlines using that airport – Decision finding, in part, that there was no State aid in favour of Timișoara Airport and airlines using that airport – Airport charges – Action for annulment – Regulatory act – Individual concern – Substantial effect on competitive position – Direct concern – Interest in bringing proceedings – Admissibility – Article 107(1) TFEU – Selective nature – Advantage – Private operator test.#Case T-522/20.

August 3, 2024 0 Comments

CELEX:62023CO0724: Order of the Court (Ninth Chamber) of 16 July 2024.#ATHINAÏKI ZYTHOPOIIA AE v Anexartiti Archi Dimosion Esodon.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the Court’s existing case-law or admits of no reasonable doubt – Directive 92/83/EEC – Article 3(1) – Calculation of the amount of excise duty levied on beer – Method of calculating degrees Plato – Legislative amendment intended to clarify that method – Directive (EU) 2020/1151 – Article 1(1) – No effect of that directive on previously existing situations.#Case C-724/23.

August 3, 2024 0 Comments

CELEX:62019TJ0330_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 22 of Directive 2013/36/EU – Opposition of the ECB to the acquisition of qualifying holdings in a credit institution – Starting point of the assessment period – Intervention by the ECB during the initial stage of the procedure – Criteria of financial stability of the proposed acquirer and compliance with prudential requirements – Existence of reasonable grounds for opposing the acquisition on the basis of one or more assessment criteria – Article 106 of the Rules of Procedure – Request for a hearing without a statement of reasons.#Case T-330/19.

August 3, 2024 0 Comments

CELEX:62021CJ0046_RES: Judgment of the Court (Fifth Chamber) of 9 March 2023.#European Union Agency for the Cooperation of Energy Regulators v Aquind Ltd.#Appeal – Energy – Regulation (EC) No 714/2009 – Article 17 – Request for exemption relating to an electricity interconnector – Refusal decision from the European Union Agency for the Cooperation of Energy Regulators (ACER) – Regulation (EC) No 713/2009 – Article 19 – Board of Appeal of ACER – Intensity of the review.#Case C-46/21 P.

August 2, 2024 0 Comments
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