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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:62021CJ0034_RES: Judgment of the Court (First Chamber) of 30 March 2023.#Hauptpersonalrat der Lehrerinnen und Lehrer beim Hessischen Kultusministerium v Minister des Hessischen Kultusministeriums.#Request for a preliminary ruling from the Verwaltungsgericht Wiesbaden.#Reference for a preliminary ruling – Protection of personal data – Regulation (EU) 2016/679 – Article 88(1) and (2) – Processing of data in the employment context – Regional school system – Teaching by videoconference as a result of the COVID-19 pandemic – Implementation without the express consent of the teachers.#Case C-34/21.

August 2, 2024 0 Comments

CELEX:62021CJ0365_RES: Judgment of the Court (Fifth Chamber) of 23 March 2023.#Criminal proceedings against MR.#Request for a preliminary ruling from the Oberlandesgericht Bamberg.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Convention implementing the Schengen Agreement – Article 54 – Principle ne bis in idem – Article 55(1)(b) – Exception to the application of the principle ne bis in idem – Offence against the security or other essential interests of the Member State – Article 50 of the Charter of Fundamental Rights of the European Union – Principle ne bis in idem – Article 52(1) – Limitations to the principle ne bis in idem – Compatibility of a national declaration providing for an exception to the principle ne bis in idem – Criminal organisation – Fi

August 2, 2024 0 Comments

CELEX:62021CJ0410_RES: Judgment of the Court (Second Chamber) of 2 March 2023.#Criminal proceedings against FU and Others.#Requests for a preliminary ruling from the Hof van Cassatie.#References for a preliminary ruling – Migrant workers – Social security – Legislation applicable – Regulation (EC) No 987/2009 – Article 5 – A1 certificate – Provisional withdrawal – Binding effect – Certificate fraudulently obtained or relied on – Regulation (EC) No 883/2004 – Article 13(1)(b)(i) – Persons normally pursuing an activity as an employed person in two or more Member States – Applicability of the legislation of the Member State in which the registered office is situated – Concept of ‘registered office’ – Undertaking which has obtained a Community licence for transport under Regulation (EC) No 107

August 2, 2024 0 Comments

CELEX:62021CJ0351_RES: Judgment of the Court (Fifth Chamber) of 16 March 2023.#ZG v Beobank SA.#Request for a preliminary ruling from the Justice de paix du canton de Forest.#Reference for a preliminary ruling – Harmonisation of laws – Payment services in the internal market – Directive 2007/64/EC – Article 47(1)(a) – Information for the payer after receipt of the payment order – Articles 58, 60 and 61 – Payment service provider’s liability for unauthorised transactions – Obligation of that service provider to refund unauthorised transactions to the payer – Framework contracts – Obligation of that service provider to provide that payer with information relating to the payee concerned.#Case C-351/21.

August 2, 2024 0 Comments

CELEX:62021CJ0174_RES: Judgment of the Court (Third Chamber) of 16 March 2023.#European Commission v Republic of Bulgaria.#Failure of a Member State to fulfil obligations – Directive 2008/50/EC – Ambient air quality – Judgment of the Court establishing a failure to fulfil obligations – Article 260(2) TFEU – Obligation to take the necessary measures to comply with such a judgment – Failure to fulfil that obligation alleged by the European Commission – Lack of clarity of the letter of formal notice as to whether the judgment still had to be complied with on the reference date – Principle of legal certainty – Inadmissibility.#Case C-174/21.

August 2, 2024 0 Comments

CELEX:62021CJ0449_RES: Judgment of the Court (Second Chamber) of 16 March 2023.#Towercast v Autorité de la concurrence and Ministère de l’Économie.#Request for a preliminary ruling from the Cour d'appel de Paris.#Reference for a preliminary ruling – Competition – Control of concentrations between undertakings – Regulation (EC) No 139/2004 – Article 21(1) – Exclusive application of that regulation to operations covered by the concept of ‘concentration’ – Scope – Concentration operation which has no Community dimension, is below the thresholds for mandatory ex ante control laid down in the law of a Member State and has not been referred to the European Commission – Control of such an operation by the competition authorities of that Member State in the light of Article 102 TFEU – Whether perm

August 2, 2024 0 Comments

CELEX:62021CJ0100_RES: Judgment of the Court (Grand Chamber) of 21 March 2023.#QB v Mercedes-Benz Group AG.#Request for a preliminary ruling from the Landgericht Ravensburg.#Reference for a preliminary ruling – Approximation of laws – Approval of motor vehicles – Directive 2007/46/EC – Article 18(1) – Article 26(1) – Article 46 – Regulation (EC) No 715/2007 – Article 5(2) – Motor vehicles – Diesel engine – Pollutant emissions – Exhaust gas recirculation valve (EGR valve) – Reduction in nitrogen oxide (NOx) emissions limited by a ‘temperature window’ – Defeat device – Protection of the interests of an individual purchaser of a vehicle equipped with an unlawful defeat device – Right to compensation from the vehicle manufacturer on the basis of tortious liability – Method of calculating compe

August 2, 2024 0 Comments

CELEX:62022CJ0005_RES: Judgment of the Court (Fifth Chamber) of 30 March 2023.#Green Network SpA v SF and Others.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Internal market in electricity – Directive 2009/72/EC – Article 37 – Annex I – Duties and powers of the national regulatory authority – Consumer protection – Administrative management costs – Power of the national regulatory authority to order the repayment of sums paid by final customers pursuant to contractual terms that have been penalised by that authority.#Case C-5/22.

August 2, 2024 0 Comments

CELEX:62020TJ0480_RES: Judgment of the General Court (First Chamber, Extended Composition) of 1 March 2023 (Extracts).#Hengshi Egypt Fiberglass Fabrics SAE and Jushi Egypt for Fiberglass Industry SAE v European Commission.#Subsidies – Imports of certain woven or stitched glass fibre fabrics originating in China and Egypt – Implementing Regulation (EU) 2020/776 – Definitive countervailing duty – Calculation of the subsidy amount – Attributability of the subsidy – Rights of the defence – Manifest error of assessment – Import duty drawback scheme – Tax treatment of foreign exchange losses – Calculation of the undercutting margin.#Case T-480/20.

August 2, 2024 0 Comments

CELEX:62020TJ0301_RES: Judgment of the General Court (First Chamber, Extended Composition) of 1 March 2023.#Hengshi Egypt Fiberglass Fabrics SAE and Jushi Egypt for Fiberglass Industry SAE v European Commission.#Dumping – Imports of certain woven or stitched glass fibre fabrics originating in China and Egypt – Implementing Regulation (EU) 2020/492 – Definitive anti-dumping duty – Calculation of the normal value – Article 2(5) of Regulation (EU) 2016/1036 – Manifest error of assessment – Injury – Calculation of the undercutting margin.#Case T-301/20.

August 2, 2024 0 Comments

CELEX:62021CJ0556_RES: Judgment of the Court (First Chamber) of 30 March 2023.#Staatssecretaris van Justitie en Veiligheid v E.N. and Others.#Request for a preliminary ruling from the Raad van State.#Reference for a preliminary ruling – Regulation (EU) No 604/2013 – Determination of the Member State responsible for examining an application for international protection – Article 27 – Appeal against a decision to transfer an asylum seeker – Article 29 – Transfer time limit – Suspension of that time limit on appeal – Interim measure requested by the authorities.#Case C-556/21.

August 2, 2024 0 Comments

CELEX:62021TJ0324_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 1 March 2023.#Harley-Davidson Europe Ltd and Neovia Logistics Services International v European Commission.#Customs union – Regulation (EU) No 952/2013 – Determination of the non-preferential origin of certain motorcycles manufactured by Harley-Davidson – Commission Implementing Decision requesting the revocation of decisions relating to binding origin information adopted by the national customs authorities – Concept of ‘processing or working operations which are not economically justified’ – Right to be heard.#Case T-324/21.

August 2, 2024 0 Comments

CELEX:62019TJ0868_RES: Judgment of the General Court (Fourth Chamber) of 29 March 2023 (Extracts).#Nouryon Industrial Chemicals BV and Others v European Commission.#REACH – Evaluation of registration dossiers and compliance check of information provided by registrants – Request for further studies for the purposes of the registration dossier for dimethyl ether – Pre-natal developmental toxicity study – Extended one-generation reproductive toxicity study – Dose-range finding study – Article 51(7) of Regulation (EC) No 1907/2006 – Animal testing – Article 25 of Regulation No 1907/2006 – Manifest error of assessment – Proportionality.#Case T-868/19.

August 2, 2024 0 Comments

CELEX:62021TJ0235_RES: Judgment of the General Court (First Chamber) of 8 March 2023.#Republic of Bulgaria v European Commission.#EAGF and EAFRD – Expenditure excluded from financing – Expenditure incurred by Bulgaria – Promotion measures – OLAF investigation report – Conformity clearance – Duty to state reasons.#Case T-235/21.

August 2, 2024 0 Comments

CELEX:62021TJ0426_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 8 March 2023.#Nizar Assaad v Council of the European Union.#Common foreign and security policy – Restrictive measures adopted against Syria – Freezing of funds – Errors of assessment – Retroactivity – Legitimate expectations – Legal certainty – Force of res judicata.#Case T-426/21.

August 2, 2024 0 Comments

CELEX:62021TJ0617_RES: Judgment of the General Court (Third Chamber, Extended Composition) of 22 March 2023.#B&Bartoni spol. s r.o. v European Union Intellectual Property Office.#Community design – Invalidity proceedings – Registered Community design representing an electrode to insert into a torch – Ground for invalidity – Article 4(2) of Regulation (EC) No 6/2002 – Component part of a complex product.#Case T-617/21.

August 2, 2024 0 Comments

CELEX:62020TJ0072_RES: Judgment of the General Court (First Chamber, Extended Composition) of 22 March 2023.#Satabank plc v European Central Bank.#Economic and monetary policy – Prudential supervision of credit institutions – Regulation (EU) No 1024/2013 – Regulation (EU) No 468/2014 – Supervised entity – Composite administrative procedure – Denial of access to the file – Directive 2004/258/EC – Access to ECB documents.#Case T-72/20.

August 2, 2024 0 Comments

CELEX:62021TJ0142_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 29 March 2023 (Extracts).#Wizz Air Hungary Légiközlekedési Zrt. (Wizz Air Hungary Zrt.) v European Commission.#State aid – Romanian air transport market – Aid granted by Romania to Blue Air in the context of the COVID-19 pandemic – Blue Air rescue aid – Loan guaranteed by the Romanian State – Decision not to raise any objections – Action for annulment – Aid intended to make good the damage caused by an exceptional occurrence – Article 107(2)(b) TFEU – Assessment of the damage – Causal link – Beneficiary’s pre-existing difficulties – Taking avoidable costs into account – Guidelines on State aid for rescuing and restructuring non-financial undertakings in difficulty – Article 107(3)(c) TFEU – Contri

August 2, 2024 0 Comments

CELEX:62019TJ0825_RES: Judgment of the General Court (First Chamber, Extended Composition) of 22 March 2023 (Extracts).#Tazzetti SpA and Tazzetti, SA v European Commission.#Environment ‐ Regulation (EU) No 517/2014 ‐ Fluorinated greenhouse gases ‐ Electronic registry for quotas for placing hydrofluorocarbons on the market – Undertakings with the same beneficial owner – Single producer or importer – Act having an adverse effect – Interest in bringing proceedings – Admissibility – Request to modify the application – Inadmissibility – Plea of illegality – Interpretation of an implementing regulation consistent with the basic regulation – Implementing power of the Commission.#Cases T-825/19 and T-826/19.

August 2, 2024 0 Comments

CELEX:62020TJ0540_RES: Judgment of the General Court (First Chamber, Extended Composition) of 1 March 2023 (Extracts).#Jushi Egypt for Fiberglass Industry SAE v European Commission.#Subsidies – Imports of continuous filament glass fibre products originating in Egypt – Implementing Regulation (EU) 2020/870 – Definitive countervailing duty and definitive collection of the provisional countervailing duty – Rights of the defence – Attributability of the subsidy – Manifest error of assessment – Import duty drawback scheme – Tax treatment of foreign exchange losses – Calculation of the undercutting margin.#Case T-540/20.

August 2, 2024 0 Comments
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