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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:62020CJ0058_SUM: Judgment of the Court (First Chamber) of 17 June 2021.#K and DBKAG v Finanzamt Österreich, anciennement Finanzamt Linz.#Requests for a preliminary ruling from the Bundesfinanzgericht.#References for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 135(1) – Exemptions – Management of special investment funds – Outsourcing – Services provided by a third party.#Joined Cases C-58/20 and C-59/20.

May 8, 2025 0 Comments

CELEX:62020CJ0087_SUM: Judgment of the Court (Seventh Chamber) of 12 May 2021.#Hauptzollamt B v XY.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Protection of species of wild fauna and flora by regulating trade therein – Regulations (EC) No 338/97 and (EC) No 865/2006 – Sturgeon caviar – Introduction into the customs territory of to the European Union for personal and household effects – Import permit – Derogation – Limit of 125 grams per person – Exceeded – Intention to give as a gift to a third party.#Case C-87/20.

May 8, 2025 0 Comments

CELEX:62019CJ0921_SUM: Judgment of the Court (Third Chamber) of 10 June 2021.#LH v Staatssecretaris van Justitie en Veiligheid.#Request for a preliminary ruling from the Rechtbank Den Haag, zittingsplaats 's-Hertogenbosch.#Reference for a preliminary ruling – Border controls, asylum and immigration – Asylum policy – Common procedures for granting and withdrawing international protection – Directive 2013/32/EU – Article 40(2) – Subsequent application – New elements or findings – Concept – Documents the authenticity of which cannot be established or the source of which cannot be objectively verified – Directive 2011/95/EU – Article 4(1) and (2) – Assessment of the evidence – Obligation of the Member State concerned to cooperate.#Case C-921/19.

May 8, 2025 0 Comments

CELEX:62020CJ0027_SUM: Judgment of the Court (Eighth Chamber) of 12 May 2021.#PF and QG v Caisse d’allocations familiales d’Ille et Vilaine (CAF).#Request for a preliminary ruling from the Tribunal de grande instance de Rennes.#Reference for a preliminary ruling – Freedom of movement for workers – Equal treatment – Social advantages – Ceilings related to resources – Account taken of the resources received in the penultimate year preceding the period of payment of allowances – Worker returning to his Member State of origin – Reduction in the entitlement to family allowances.#Case C-27/20.

May 8, 2025 0 Comments

CELEX:62019CJ0128_SUM: Judgment of the Court (Fourth Chamber) of 20 May 2021.#Azienda Sanitaria Provinciale di Catania v Assessorato della Salute della Regione Siciliana.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – State aid – Agriculture sector – Slaughtering of animals affected by infectious diseases – Compensation for farmers – Notification and standstill requirements – Article 108(3) TFEU – Concepts of ‘existing aid’ and ‘new aid’ – Regulation (EC) No 659/1999 – Exemptions by categories of aid – Regulation (EU) No 702/2014 – De minimis aid – Regulation (EU) No 1408/2013.#Case C-128/19.

May 8, 2025 0 Comments

CELEX:62019CJ0726_SUM: Judgment of the Court (Seventh Chamber) of 3 June 2021.#Instituto Madrileño de Investigación y Desarrollo Rural, Agrario y Alimentario v JN.#Reference for a preliminary ruling – Social policy – Directive 1999/70/EC – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clause 5 – Applicability – Concept of ‘successive fixed-term employment contracts or relationships’ – Fixed-term employment contracts in the public sector – Measures to prevent and penalise abuse resulting from the use of successive fixed-term employment contracts or relationships – Concept of ‘objective reasons’ justifying such contracts – Equivalent legal measures – Obligation to interpret national law in conformity with EU law – Economic crisis.#Case C-726/19.

May 8, 2025 0 Comments

CELEX:62019CJ0910_SUM: Judgment of the Court (Fourth Chamber) of 3 June 2021.#Bankia SA v Unión Mutua Asistencial de Seguros (UMAS).#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Directive 2003/71/EC – Prospectus when securities are offered to the public or admitted to trading – Article 3(2) – Article 6 – Offer addressed to both retail investors and qualified investors – Content of information given in the prospectus – Action for damages – Retail investors and qualified investors – Awareness of the issuer’s economic situation.#Case C-910/19.

May 8, 2025 0 Comments

CELEX:62023TJ1089:           Urteil des Gerichts (Siebte Kammer) vom 7. Mai 2025.#RTL Group Markenverwaltungs GmbH gegen Amt der Europäischen Union für geistiges Eigentum.#Unionsmarke – Verfallsverfahren – Unionsbildmarke RTL – Keine ernsthafte Benutzung der Marke – Art. 58 Abs. 1 Buchst. a der Verordnung (EU) 2017/1001 – Tatsachen und Beweise, die zum ersten Mal vor der Beschwerdekammer vorgelegt werden – Art. 95 Abs. 2 der Verordnung 2017/1001 – Art. 27 Abs. 4 der Delegierten Verordnung (EU) 2018/625 – Rechtsmissbrauch.#Rechtssache T-1089/23.

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May 8, 2025 0 Comments

CELEX:62020TJ0159(01):           Arrêt du Tribunal (quatrième chambre) du 7 mai 2025.#Helene Hamers contre Centre européen pour le développement de la formation professionnelle.#Fonction publique – Agents temporaires – Enquête de l’OLAF – Procédure pénale nationale – Acquittement – Comportement du Cedefop lié à la procédure pénale nationale – Rejet de la demande d’indemnisation – Exigence d’impartialité – Conflit d’intérêts – Responsabilité – Préjudice moral et de santé.#Affaire T-159/20 RENV.

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May 8, 2025 0 Comments

CELEX:62020CJ0120_SUM: Judgment of the Court (Fifth Chamber) of 8 July 2021.#Koleje Mazowieckie – KM Sp. z o.o. v Skarb Państwa – Minister Infrastruktury i Budownictwa obecnie Minister Infrastruktury i Prezes Urzędu Transportu Kolejowego and PKP Polskie Linie Kolejowe S.A.#Reference for a preliminary ruling – Rail transport – Allocation of railway infrastructure capacity and levying of charges for the use of railway infrastructure – Directive 2001/14/EC – Article 4(5) – Charging – Article 30 – National regulatory body tasked with ensuring that infrastructure charges comply with that directive – Contract for use of infrastructure concluded between the infrastructure manager and a railway undertaking – Incorrect transposition – State liability – Claim for damages – Prior referral to the nati

May 8, 2025 0 Comments

CELEX:62019CJ0862_SUM: Judgment of the Court (Fifth Chamber) of 17 June 2021.#Czech Republic v European Commission.#Appeal – European Social Fund (ESF) – European Regional Development Fund (ERDF) – Partial cancellation of assistance for operational programmes in the Czech Republic – Directive 2004/18/EC – Article 16(b) – Specific exclusion – Public service contracts relating to programme material intended for broadcasting.#Case C-862/19 P.

May 8, 2025 0 Comments

CELEX:62019CJ0521_SUM: Judgment of the Court (Third Chamber) of 1 July 2021.#CB v Tribunal Económico Administrativo Regional de Galicia.#Request for a preliminary ruling from the Tribunal Superior de Justicia de Galicia.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Tax inspection – Supply of services as an activity of an agent for performing artists – Transactions subject to VAT – Transactions not declared to the tax authority and not invoiced – Fraud – Reconstitution of the taxable amount for income tax purposes – Principle of VAT neutrality – Inclusion of VAT in the reconstituted taxable amount.#Case C-521/19.

May 8, 2025 0 Comments

CELEX:62019CJ0709_SUM: Judgment of the Court (First Chamber) of 12 May 2021.#Vereniging van Effectenbezitters v BP plc.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Jurisdiction and the enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Article 7(2) – Jurisdiction in tort, delict or quasi-delict – Place where the harmful event occurred – Damage consisting in purely financial loss.#Case C-709/19.

May 8, 2025 0 Comments

CELEX:62020CJ0130_SUM: Judgment of the Court (Sixth Chamber) of 12 May 2021.#YJ v Instituto Nacional de la Seguridad Social (INSS).#Request for a preliminary ruling from the Juzgado de lo Social de Barcelona.#Reference for a preliminary ruling – Equal treatment for men and women in matters of social security – Directive 79/7/EEC – Article 4(1) – Discrimination on ground of sex – National legislation providing for a pension maternity supplement to be granted to women who have had a certain number of children – Exclusion from entitlement to that pension supplement of women who have requested early retirement – Scope of Directive 79/7EEC.#Case C-130/20.

May 8, 2025 0 Comments

CELEX:62019CJ0942_SUM: Judgment of the Court (Seventh Chamber) of 3 June 2021.#Servicio Aragonés de Salud v LB.#Reference for a preliminary ruling – Social policy – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clause 4 – Principle of non-discrimination – Rejection of a request for leave of absence by reason of employment in the public sector provided for permanent staff regulated under administrative law – National legislation excluding entitlement to such leave when taking up temporary employment – Scope – Inapplicability of clause 4 – Lack of jurisdiction of the Court.#Case C-942/19.

May 8, 2025 0 Comments

CELEX:62019CJ0913_SUM: Judgment of the Court (Third Chamber) of 20 May 2021.#CNP spółka z ograniczoną odpowiedzialnością v Gefion Insurance A/S.#Request for a preliminary ruling from the Sąd Rejonowy w Białymstoku.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Jurisdiction in insurance matters – Article 10 – Article 11(1)(a) – Ability to sue an insurer domiciled in a Member State in another Member State, in the case of actions brought by the policyholder, the insured person or a beneficiary, in the courts of the place where the person bringing the claim is domiciled – Article 13(2) – Action brought by the injured party directly agains

May 8, 2025 0 Comments

CELEX:62019CJ0844_SUM: Judgment of the Court (Second Chamber) of 12 May 2021.#CS and Finanzamt Österreich, Dienststelle Graz-Stadt v Finanzamt Österreich, Dienststelle Judenburg Liezen and technoRent International GmbH.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 90 – Reduction of the taxable amount – Article 183 – Refund of excess VAT – Default interest – No national rule – Principle of fiscal neutrality – Direct effect of provisions of EU law – Principle that national law must be interpreted in conformity with EU law.#Case C-844/19.

May 8, 2025 0 Comments

CELEX:62020CJ0039_SUM: Judgment of the Court (Fifth Chamber) of 3 June 2021.#Staatssecretaris van Financiën v Jumbocarry Trading GmbH.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Regulation (EU) No 952/2013 – Union Customs Code – First subparagraph of Article 22(6), read in conjunction with Article 29 – Communication of the grounds to the person concerned before taking a decision which would adversely affect that person – Article 103(1) and Article 103(3)(b) – Limitation of the customs debt – Period for notification of the customs debt – Suspension of the period – Article 124(1)(a) – Extinguishment of the customs debt where it is time-barred – Temporal application of the provision governing the grounds for suspension – Principle

May 8, 2025 0 Comments

CELEX:62019CJ0914_SUM: Judgment of the Court (Second Chamber) of 3 June 2021.#Ministero della Giustizia v GN.#Reference for a preliminary ruling – Social policy – Principle of equal treatment in employment and occupation – Directive 2000/78/EC – Article 6(1) – Charter of Fundamental Rights of the European Union – Article 21 – Prohibition of all discrimination on the basis of age – National legislation setting 50 years of age as the age limit for access to the profession of notary – Justification.#Case C-914/19.

May 8, 2025 0 Comments

CELEX:62019CJ0559_SUM: Judgment of the Court (First Chamber) of 24 June 2021.#European Commission v Kingdom of Spain.#Failure of a Member State to fulfil obligations – Article 258 TFEU – Doñana protected natural area (Spain) – Directive 2000/60/EC – Framework for European Union action in the field of water policy – Articles 4(1)(b)(i), 5 and 11(1)(3)(a), (c) and (e) and (4) – Deterioration of bodies of groundwater – Absence of further characterisation of those groundwater bodies identified as being at risk of deterioration – Appropriate basic and supplementary measures – Directive 92/43/EEC – Article 6(2) – Deterioration of natural habitats and habitats of species.#Case C-559/19.

May 8, 2025 0 Comments
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