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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: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

CELEX:62022CJ0298_RES: 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:62022CJ0774_RES: 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:62022CJ0771_RES: 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:62023CJ0174: Judgment of the Court (First Chamber) of 29 July 2024.#HJ and Others v Twenty First Capital SAS.#Reference for a preliminary ruling – Approximation of laws – Directive 2011/61/EU – Alternative investment fund managers (AIFMs) – Operating conditions – Article 13 – AIFM remuneration policies and practices – Scope ratione temporis – Article 61 – Transitional provisions.#Case C-174/23.

July 30, 2024 0 Comments

CELEX:62023CJ0185: Judgment of the Court (Grand Chamber) of 29 July 2024.#protectus s.r.o., anciennement BONUL, s.r.o. v Výbor Národnej rady Slovenskej republiky na preskúmavanie rozhodnutí Národného bezpečnostného úradu.#Reference for a preliminary ruling – Decision 2013/488/EU – Classified information – Facility Security Clearance – Withdrawal of the clearance – Non-disclosure of classified information on which the withdrawal was based – Article 47 of the Charter of Fundamental Rights of the European Union – Obligation to state reasons – Access to the file – Principle of an adversarial process – Article 51 of the Charter of Fundamental Rights – Implementation of EU law.#Case C-185/23.

July 30, 2024 0 Comments

CELEX:62023CJ0119: Judgment of the Court (Grand Chamber) of 29 July 2024.#Virgilijus Valančius v Lietuvos Republikos Vyriausybė.#Reference for a preliminary ruling – Third subparagraph of Article 19(2) TEU – Second paragraph of Article 254 TFEU – Appointment of Judges of the General Court of the European Union – Independence beyond doubt – Ability required for appointment to high judicial office – National procedure for proposing a candidate for the office of Judge of the General Court of the European Union – Group of independent experts responsible for assessing the candidates – Merit list of candidates meeting the requirements laid down in the third subparagraph of Article 19(2) TEU and the second paragraph of Article 254 TFEU – Proposal of a candidate named on the merit list other than

July 30, 2024 0 Comments

CELEX:62023CJ0185_RES: Judgment of the Court (Grand Chamber) of 29 July 2024.#protectus s.r.o., anciennement BONUL, s.r.o. v Výbor Národnej rady Slovenskej republiky na preskúmavanie rozhodnutí Národného bezpečnostného úradu.#Reference for a preliminary ruling – Decision 2013/488/EU – Classified information – Facility Security Clearance – Withdrawal of the clearance – Non-disclosure of classified information on which the withdrawal was based – Article 47 of the Charter of Fundamental Rights of the European Union – Obligation to state reasons – Access to the file – Principle of an adversarial process – Article 51 of the Charter of Fundamental Rights – Implementation of EU law.#Case C-185/23.

July 30, 2024 0 Comments

CELEX:62023CJ0119_RES: Judgment of the Court (Grand Chamber) of 29 July 2024.#Virgilijus Valančius v Lietuvos Republikos Vyriausybė.#Reference for a preliminary ruling – Third subparagraph of Article 19(2) TEU – Second paragraph of Article 254 TFEU – Appointment of Judges of the General Court of the European Union – Independence beyond doubt – Ability required for appointment to high judicial office – National procedure for proposing a candidate for the office of Judge of the General Court of the European Union – Group of independent experts responsible for assessing the candidates – Merit list of candidates meeting the requirements laid down in the third subparagraph of Article 19(2) TEU and the second paragraph of Article 254 TFEU – Proposal of a candidate named on the merit list other t

July 30, 2024 0 Comments

CELEX:62022CO0174_INF: Order of the Court (Seventh Chamber) of 1 December 2023.#Criminal proceedings against EV.#Request for a preliminary ruling from the Varhoven kasatsionen sad (Bulgarie).#Case C-174/22.

July 30, 2024 0 Comments

CELEX:62023CO0407_INF: Order of the Court (Eighth Chamber) of 12 December 2023.#Hera Luce Srl v Comune di Trieste and Others.#Request for a preliminary ruling from the Consiglio di Stato.#Case C-407/23.

July 30, 2024 0 Comments

CELEX:62022CJ0768:           Arrêt de la Cour (neuvième chambre) du 29 juillet 2024.#Commission européenne contre République portugaise.#Manquement d’État – Directive 2005/36/CE – Reconnaissance des qualifications professionnelles – Titres de formation d’architecte – Article 49, paragraphe 1 – Droits acquis – Ingénieurs civils habilités à réaliser des projets architecturaux – Article 59, paragraphe 3 – Exigences limitant l’accès à une profession ou son exercice – Articles 45, 49 et 56 TFUE – Entrave à la libre circulation des travailleurs, à la liberté d’établissement et à la libre prestation de services.#Affaire C-768/22.

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July 30, 2024 0 Comments

CELEX:62023CJ0051: Judgment of the Court (Eighth Chamber) of 29 July 2024.#Validity Foundation - Mental Disability Advocacy Centre v European Commission.#Appeal – Access to documents – Regulation (EC) No 1049/2001 – Article 4(3) – Access to documents drawn up by an institution for internal use or relating to a matter where a decision has not been taken by that institution – Documents relating to a draft call for proposals co-funded by the European Regional Development Fund (ERDF) – Decision refusing access to documents originating from a Member State – Decision granting access to those documents, adopted after the action for annulment of the decision refusing access was brought – No interest in bringing proceedings.#Case C-51/23 P.

July 30, 2024 0 Comments
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