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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: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

CELEX:62021CJ0591: Judgment of the Court (Fourth Chamber) of 29 July 2024.#Ryanair DAC and Laudamotion GmbH v European Commission.#Appeal – State aid – Article 107(2)(b) TFEU – Austrian air transport market – Aid granted by the Republic of Austria to an airline amid the COVID-19 pandemic – Subordinated loan to Austrian Airlines AG – Decision by the European Commission not to raise objections – Aid to make good the damage suffered by a single undertaking – Principles of proportionality and of non-discrimination – Freedom of establishment and freedom to provide services.#Case C-591/21 P.

July 30, 2024 0 Comments

CELEX:62022CJ0773:           Arrêt de la Cour (quatrième chambre) du 29 juillet 2024.#Commission européenne contre République slovaque.#Manquement d’État – Directive 2005/36/CE – Reconnaissance des qualifications professionnelles – Article 2, paragraphe 3 – Champ d’application – Dispositions distinctes du droit de l’Union régissant directement la reconnaissance des qualifications professionnelles – Article 7, paragraphe 4 – Conditions d’imposition d’une épreuve d’aptitude préalablement à la première prestation de services – Article 14, paragraphes 1 et 4 – Conditions d’imposition de mesures de compensation – Article 35, paragraphe 3 – Conditions de délivrance d’un titre de formation de praticien de l’art dentaire spécialiste – Article 41, paragraphe 1, sous c) – Conditions de reconnaissan

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July 30, 2024 0 Comments

CESOP verzije

July 30, 2024 0 Comments

CELEX:32024D1758: Council Decision (EU) 2024/1758 of 4 December 2023 on the signing, on behalf of the European Union, and provisional application of the Advanced Framework Agreement between the European Union and its Member States, of the one part, and the Republic of Chile, of the other part

July 30, 2024 0 Comments

CELEX:62024TN0301: Case T-301/24: Action brought on 14 June 2024 – Rústicas del Guadalquivir v EUIPO – Fall Creek Farm and Nursery and Fall Creek Farm & Nursery Europe (SEQUOÏA)

July 29, 2024 0 Comments

CELEX:62021TB0785: Case T-785/21: Order of the General Court of 6 June 2024 – SC Ha Ha Ha Production v EUIPO – The Smiley Company (SMILEY) (EU trade mark – Opposition proceedings – Application for the EU word mark SMILEY – Absolute ground for refusal – No longer any legal interest in bringing proceedings – No need to adjudicate)

July 29, 2024 0 Comments

CELEX:62023CA0062: Case C-62/23, Pedro Francisco: Judgment of the Court (Tenth Chamber) of 13 June 2024 (request for a preliminary ruling from the Juzgado de lo Contencioso-Administrativo no 5 de Barcelona – Spain) – Pedro Francisco v Subdelegación del Gobierno en Barcelona (Reference for a preliminary ruling – Right of citizens of the Union and their family members to move and reside freely within the territory of the Member States – Directive 2004/38/EC – Article 27 – Restrictions on the right of entry and the right of residence on grounds of public policy, public security or public health – Conduct representing a genuine, present and sufficiently serious threat affecting one of the fundamental interests of society – Refusal to issue a temporary residence card of a family member of a Uni

July 29, 2024 0 Comments

CELEX:62024TN0307: Case T-307/24: Action brought on 14 June 2024 – Shorts International v EUIPO (SHORTS)

July 29, 2024 0 Comments

CELEX:62024TB0025: Case T-25/24: Order of the General Court of 6 June 2024 – Devo v EUIPO – Capgemini España (DEVO) (EU trade mark – Opposition proceedings – Withdrawal of the opposition – No need to adjudicate)

July 29, 2024 0 Comments

CELEX:62024TN0302: Case T-302/24: Action brought on 14 June 2024 – OMV v EUIPO – Combe International (OMV!)

July 29, 2024 0 Comments

CELEX:62022TA0671: Case T-671/22: Judgment of the General Court of 19 June 2024 – Vima World v Commission (Madeira Free Zone) (State aid – Madeira Free Zone – Aid scheme implemented by Portugal – Decision finding that the scheme does not comply with Decisions C(2007) 3037 final and C(2013) 4043 final, declaring it to be incompatible with the internal market and ordering the recovery of aid paid under that scheme – Obligation to state reasons – Concept of existing aid within the meaning of Article 1(b)(ii) of Regulation (EU) 2015/1589 – Set-off of taxes paid in another Member State with a view to preventing double taxation – Fiscal autonomy of the Member States – Recovery – Legitimate expectations – Legal certainty – Proportionality)

July 29, 2024 0 Comments
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