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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:62023CJ0283: Judgment of the Court (Sixth Chamber) of 4 July 2024.#Criminal proceedings against Procureur du Roi près du Tribunal de Première Instance d’Eupen.#Reference for a preliminary ruling – Harmonisation of laws – Transport – Road transport – Directive 2014/31/EU – Scope – Non-automatic weighing instruments for the purpose of determining the mass of vehicles – Use of weighing instruments for the purposes of applying national criminal legislation.#Case C-283/23.

July 5, 2024 0 Comments

CELEX:62022CJ0708: Judgment of the Court (Eighth Chamber) of 4 July 2024.#Asociación Española de Productores de Vacuno de Carne (Asoprovac) v Administración General del Estado.#Reference for a preliminary ruling – Direct payments to farmers under support schemes within the framework of the common agricultural policy – Financing, management and monitoring of the common agricultural policy – Permanent public grassland – Conditions for access to direct payments for farmers – Animals must belong to the farmers’ own agricultural holding.#Case C-708/22.

July 5, 2024 0 Comments

CELEX:62023CJ0375: Judgment of the Court (Seventh Chamber) of 4 July 2024.#EN v Udlændingenævnet.#Reference for a preliminary ruling – EEC-Turkey Association Agreement – Decision No 1/80 – Article 13 – Standstill clause – Scope – Concept of ‘new restriction’ – National legislation introducing more restrictive conditions for obtaining a permanent residence permit.#Case C-375/23.

July 5, 2024 0 Comments

CELEX:62022CJ0450_RES: Judgment of the Court (Fourth Chamber) of 4 July 2024.#Caixabank SA, venant aux droits de Bankia SA et Banco Mare Nostrum SA and Others v Asociación de Usuarios de Bancos, Cajas de Ahorro y Seguros de España ( Adicae ) and Others.#Reference for a preliminary ruling – Unfair terms in consumer contracts – Directive 93/13/EEC – Mortgage loan agreements – Clauses limiting the variation of the interest rates – ‘Floor’ clauses – Collective action seeking an order to cease and desist from using those clauses and reimbursement of the payments made in that respect, involving a significant number of sellers or suppliers and consumers – Plain and intelligible nature of those clauses – Concept of the ‘average consumer who is reasonably well informed and reasonably observant and

July 5, 2024 0 Comments

CELEX:62023TJ0530: Judgment of the General Court (Second Chamber) of 3 July 2024.#AC Marca Brands, SL v European Union Intellectual Property Office.#Case T-530/23.

July 5, 2024 0 Comments

CELEX:62022TJ0329: Judgment of the General Court (Sixth Chamber) of 3 July 2024.#Canalones Castilla, SL v European Union Intellectual Property Office.#Case T-329/22.

July 5, 2024 0 Comments

CELEX:62023TO1097(02): __[no-tr-for:ord-t]__ of 13 June 2024.#Vivendi SE v European Commission.#Case T-1097/23 R-RENV.

July 5, 2024 0 Comments

CELEX:62022TJ0597: Judgment of the General Court (First Chamber) of 3 July 2024.#Sophienwald AG v European Union Intellectual Property Office.#Case T-597/22.

July 5, 2024 0 Comments

CELEX:62024TO0138: Order of the President of the General Court of 2 July 2024.#Aylo Freesites LTD v European Commission.#Case T-138/24 R.

July 5, 2024 0 Comments

CELEX:62023TJ0345: Judgment of the General Court (Second Chamber) of 3 July 2024.#AC Marca Brands, SL v European Union Intellectual Property Office.#Case T-345/23.

July 5, 2024 0 Comments

CELEX:62022TJ0742: Judgment of the General Court (First Chamber) of 3 July 2024.#Dmitry Arkadievich Mazepin v Council of the European Union.#Case T-742/22.

July 5, 2024 0 Comments

CELEX:62023TJ0358: Judgment of the General Court (Second Chamber) of 3 July 2024.#AC Marca Brands, SL v European Union Intellectual Property Office.#Case T-358/23.

July 5, 2024 0 Comments

CELEX:62023CJ0005: Judgment of the Court (Ninth Chamber) of 4 July 2024.#European Union Intellectual Property Office v KD.#Appeal – Civil service – Members of the temporary staff – Staff report – Obligation to state reasons – Duty to have regard for the welfare of officials – Action for annulment and for damages.#Case C-5/23 P.

July 5, 2024 0 Comments

CELEX:62023CJ0070: Judgment of the Court (Fifth Chamber) of 4 July 2024.#Westfälische Drahtindustrie GmbH and Others v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – European market for prestressing steel – Decision finding an infringement of Article 101 TFEU and Article 53 of the Agreement on the European Economic Area (EEA) – Judgment annulling the decision in part and fixing a fine in an amount identical to the amount of the fine initially imposed – Application of payments made on a provisional basis – Decision of the European Commission on the outstanding balance of the fine – Due date for payment of a fine, the amount of which has been fixed by the EU judicature, in the exercise of its unlimited jurisdiction.#Case C-70/23 P.

July 5, 2024 0 Comments

CELEX:62023CJ0087: Judgment of the Court (Seventh Chamber) of 4 July 2024.#Biedrība „Latvijas Informācijas un komunikācijas tehnoloģijas asociācija” v Valsts ieņēmumu dienests.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Article 9(1) – Concepts of ‘taxable person’ and ‘economic activity’ – Non-profit association carrying out projects financed by the European Regional Development Fund (ERDF) – Supply of training services through subcontractors – Inclusion of the amount of the subsidy in the taxable amount – Article 73.#Case C-87/23.

July 5, 2024 0 Comments

CELEX:62022CJ0425: Judgment of the Court (Fifth Chamber) of 4 July 2024.#MOL Magyar Olaj- és Gázipari Nyrt. v Mercedes-Benz Group AG.#Reference for a preliminary ruling – Judicial cooperation in civil and commercial matters – Jurisdiction and the recognition and 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 damage occurred – Cartel declared contrary to Article 101 TFEU and Article 53 of the Agreement on the European Economic Area – Subsidiaries established in different Member States – Direct damage exclusively suffered by subsidiaries – Action for damages from the parent company – Concept of ‘economic unit’.#Case C-425/22.

July 5, 2024 0 Comments

CELEX:62022CJ0760_RES: Judgment of the Court (First Chamber) of 4 July 2024.#FP and Others v Sofiyska gradska prokuratura.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive (EU) 2016/343 – Right to be present at the trial – Possibility for an accused person to participate in the hearings in his or her trial by videoconference.#Case C-760/22.

July 5, 2024 0 Comments

CELEX:62022CJ0760: Judgment of the Court (First Chamber) of 4 July 2024.#FP and Others v Sofiyska gradska prokuratura.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive (EU) 2016/343 – Right to be present at the trial – Possibility for an accused person to participate in the hearings in his or her trial by videoconference.#Case C-760/22.

July 5, 2024 0 Comments

CELEX:32024R1745R(02):           Berichtigung der Verordnung (EU) 2024/1745 des Rates vom 24. Juni 2024 zur Änderung der Verordnung (EU) Nr. 833/2014 über restriktive Maßnahmen angesichts der Handlungen Russlands, die die Lage in der Ukraine destabilisieren (ABl. L, 2024/1745, 24.6.2024)

The corrigendum does not concern the English version.
July 5, 2024 0 Comments

CELEX:32024D1844: Council Decision (EU) 2024/1844 of 25 June 2024 on the position to be adopted, on behalf of the European Union, within the EEA Joint Committee concerning the amendment of Annex II (Technical regulations, standards, testing and certification) and Protocol 37 containing the list provided for in Article 101 to the EEA Agreement (Reinforced role for EMA in crisis preparedness and management for medicinal products and medical devices)Text with EEA relevance.

July 5, 2024 0 Comments
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