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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:62019CJ0721_SUM: Judgment of the Court (Fifth Chamber) of 2 September 2021.#Sisal SpA and Others v Agenzia delle Dogane e dei Monopoli and Ministero dell'Economia e delle Finanze.#Requests for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Articles 49 and 56 TFEU – Freedom to provide services – Restrictions – Directive 2014/23/EU – Award procedures for concession contracts – Article 43 – Substantial modifications – Instant lottery games – National legislation providing for the renewal of a concession without a new call for tenders – Directive 89/665/EEC – Article 1(3) – Legal interest in bringing proceedings.#Joined Cases C-721/19 and C-722/19.

May 6, 2025 0 Comments

CELEX:62019CJ0337_SUM: Judgment of the Court (Fourth Chamber) of 16 September 2021.#European Commission v Kingdom of Belgium and Magnetrol International.#Appeal – State aid – Aid scheme implemented by the Kingdom of Belgium – Excess profit exemption – Tax ruling – Consistent administrative practice – Regulation (EU) 2015/1589 – Article 1(d) – Concept of ‘aid scheme’ – Concept of ‘act’ – Concept of ‘further implementing measures’ – ‘General and abstract’ definition of beneficiaries – Cross-appeal – Admissibility – Fiscal autonomy of the Member States.#Case C-337/19 P.

May 6, 2025 0 Comments

CELEX:62020CJ0018_SUM: Judgment of the Court (Third Chamber) of 9 September 2021.#XY.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#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 – Subsequent application – New elements or findings – Concept – Circumstances which already existed before a procedure relating to a previous application for international protection was definitively concluded – Principle of res judicata – Fault on the part of the applicant.#Case C-18/20.

May 6, 2025 0 Comments

CELEX:62020CJ0208_SUM: Judgment of the Court (Sixth Chamber) of 9 September 2021.#« Toplofikatsia Sofia » EAD and Others.#Requests for a preliminary ruling from the Sofiyski rayonen sad.#Reference for a preliminary ruling – Article 20(2)(a) TFEU – Second paragraph of Article 47 of the Charter of Fundamental Rights of the European Union – Regulation (EC) No 1206/2001 – Cooperation between the courts of the Member States in the taking of evidence in civil and commercial matters – Article 1(1)(a) – Regulation (EU) No 1215/2012 – Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters – Article 5(1) – Outstanding debts – Legal decisions – Orders for payment – Service – Debtor residing at an unknown address in a Member State other than that of the court sei

May 6, 2025 0 Comments

CELEX:62020CJ0034_SUM: Judgment of the Court (Eighth Chamber) of 2 September 2021.#Telekom Deutschland GmbH v Bundesrepublik Deutschland.#Request for a preliminary ruling from the Verwaltungsgericht Köln.#Reference for a preliminary ruling – Electronic communications – Regulation (EU) 2015/2120 – Article 3 – Open internet access – Article 3(1) – End users’ rights – Article 3(2) – Prohibition of agreements and commercial practices limiting the exercise of end users’ rights – Article 3(3) – Obligation of equal and non-discriminatory treatment of traffic – Possibility of implementing reasonable traffic management measures – Additional ‘zero tariff’ option – Limitation on bandwidth.#Case C-34/20.

May 6, 2025 0 Comments

CELEX:62020CJ0136_SUM: Judgment of the Court (First Chamber) of 6 October 2021.#Request for a preliminary ruling from the Zalaegerszegi Járásbíróság.#Reference for a preliminary ruling – Area of freedom, security and justice – Framework Decision 2005/214/JHA – Execution of financial penalties – Principle of mutual recognition – Article 5(1) – Offences giving rise to recognition and enforcement of decisions imposing penalties without verification of the double criminality of the act – Article 5(3) – Offences for which the Member State may make the recognition and enforcement of decisions imposing penalties subject to the double criminality of the act – Verification by the executing Member State of the legal classification assigned to the offence by the issuing Member State in the certificat

May 6, 2025 0 Comments

CELEX:62020CJ0373_SUM: Judgment of the Court (Seventh Chamber) of 14 October 2021.#A.M. v Dyrektor Z. Oddziału Regionalnego Agencji Restrukturyzacji i Modernizacji Rolnictwa.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Szczecinie.#Reference for a preliminary ruling – Agriculture – Common agricultural policy – Common rules – Single payment scheme – Regulation (EC) No 1120/2009 – Article 2(c) – Concept of ‘permanent pasture’ – Crop rotation – Natural periodic flooding of meadows and pastures situated in a special environmental protection area.#Case C-373/20.

May 6, 2025 0 Comments

CELEX:62019CJ0057_SUM: Judgment of the Court (Fourth Chamber) of 2 September 2021.#European Commission v Tempus Energy Ltd and Tempus Energy Technology Ltd.#Appeal – State aid – Aid scheme – Article 108(2) and (3) TFEU – Regulation (EC) No 659/1999 – Article 4(3) and (4) – Concept of ‘doubts as to the compatibility of a notified measure with the common market’ – Decision not to raise objections – Formal investigation procedure not initiated – Guidelines on State aid for environmental protection and energy 2014-2020 – Code of Best Practice for the conduct of State aid control procedures – ‘Pre-notification’ contacts – Procedural rights of interested parties – Electricity capacity market in the United Kingdom.#Case C-57/19 P.

May 6, 2025 0 Comments

CELEX:62020CJ0581_SUM: Judgment of the Court (First Chamber) of 6 October 2021.#Skarb Państwa Rzeczypospolitej Polskiej reprezentowany przez Generalnego Dyrektora Dróg Krajowych i Autostrad v TOTO SpA - Costruzioni Generali and Vianini Lavori SpA.#Request for a preliminary ruling from the Varhoven kasatsionen sad (Bulgarie).#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Article 1(1) – Civil and commercial matters – Article 35 – Provisional, including protective, measures – Action based on a contract for the construction of a public expressway, concluded between a public authority and two private law companies – Application for interim relief relating to penalties and guarantees arising from that contract – Decision on interim re

May 6, 2025 0 Comments

CELEX:62019CJ0319_SUM: Judgment of the Court (Third Chamber) of 28 October 2021.#Komisia za protivodeystvie na koruptsiyata i za otnemane na nezakonno pridobitoto imushtestvo v ZV and Others.#Request for a preliminary ruling from the Sofiyski gradski sad.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive 2014/42/EU – Scope – National legislation providing for the confiscation of illegally obtained assets in the absence of a criminal conviction.#Case C-319/19.

May 6, 2025 0 Comments

CELEX:62019CJ0107_SUM: Judgment of the Court (Tenth Chamber) of 9 September 2021.#XR v Dopravní podnik hl. m. Prahy, a.s.#Request for a preliminary ruling from the Obvodní soud pro Prahu 9.#Reference for a preliminary ruling – Social policy – Directive 2003/88/EC – Organisation of working time – Concepts of ‘working time’ and ‘rest period’ – Break during which the employee must remain ready to respond to a call-out within a two-minute time limit – Primacy of EU law.#Case C-107/19.

May 6, 2025 0 Comments

CELEX:62020CJ0197_SUM: Judgment of the Court (Ninth Chamber) of 28 October 2021.#KAHL G.m.b.H. & Co. K.G. v Hauptzollamt Hannover and C.E. Roeper GmbH v Hauptzollamt Hamburg.#Requests for a preliminary ruling from the Finanzgericht Hamburg.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Tariff classification – Combined Nomenclature – Tariff subheadings 1521 90 91 and 1521 90 99 – Interpretation of the Explanatory Notes to subheading 1521 90 99 – Beeswax melted down and solidified prior to import.#Joined Cases C-197/20 and C-216/20.

May 6, 2025 0 Comments

CELEX:62019CJ0783_SUM: Judgment of the Court (Fifth Chamber) of 9 September 2021.#Comité Interprofessionnel du Vin de Champagne v GB.#Request for a preliminary ruling from the Audiencia Provincial de Barcelona.#Reference for a preliminary ruling – Agriculture – Protection of designations of origin and geographical indications – Uniform and exhaustive nature – Regulation (EU) No 1308/2013 – Article 103(2)(a)(ii) – Article 103(2)(b) – Evocation – Protected designation of origin (PDO) ‘Champagne’ – Services – Comparability of products – Use of the trade name ‘Champanillo’.#Case C-783/19.

May 6, 2025 0 Comments

CELEX:62019CJ0855_SUM: Judgment of the Court (Fifth Chamber) of 9 September 2021.#G. Sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Bydgoszczy.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 69 – Chargeability of VAT – Intra-Community acquisition of motor fuels – Obligation to make early payment of VAT – Article 206 – Concept of ‘interim payments’ – Article 273 – Correct collection of VAT and prevention of evasion – Discretion of the Member States.#Case C-855/19.

May 6, 2025 0 Comments

CELEX:62020CJ0066_SUM: Judgment of the Court (Fourth Chamber) of 2 September 2021.#XK.#Request for a preliminary ruling from the Procura della Repubblica di Trento.#Reference for a preliminary ruling – Article 267 TFEU – Definition of ‘court or tribunal of a Member State’ – Criteria – Procura della Repubblica di Trento (Public Prosecutor’s Office, Trento, Italy) – Inadmissibility of the request for a preliminary ruling.#Case C-66/20.

May 6, 2025 0 Comments

CELEX:62020CJ0502_SUM: Judgment of the Court (Ninth Chamber) of 2 September 2021.#TP v Institut des Experts en Automobiles.#Request for a preliminary ruling from the Cour d'appel de Mons.#Reference for a preliminary ruling – Freedom of establishment – Freedom to provide services – Recognition of professional qualifications – Directive 2005/36/EC – Article 5(2) – Automotive expert established in one Member State who moves to the territory of the host Member State in order to pursue, on a temporary and occasional basis, his profession – Refusal of the professional body of the host Member State, in which he was previously established, to enter him in the register of temporary and occasional service providers – Concept of ‘temporary and occasional provision of services’.#Case C-502/20.

May 6, 2025 0 Comments

CELEX:62019CJ0768_SUM: Judgment of the Court (Third Chamber) of 9 September 2021.#Bundesrepublik Deutschland v SE.#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Common policy on asylum and subsidiary protection – Directive 2011/95/EU – Third indent of Article 2(j) – Concept of ‘family member’ – Adult applying for international protection on the basis of his or her family relationship with a minor who has already been granted subsidiary protection – Relevant date for assessing ‘minor’ status.#Case C-768/19.

May 6, 2025 0 Comments

CELEX:62020CJ0294_SUM: Judgment of the Court (Tenth Chamber) of 9 September 2021.#GE Auto Service Leasing GMBH v Tribunal Económico Administrativo Central.#Request for a preliminary ruling from the Audiencia Nacional.#Reference for a preliminary ruling – Harmonisation of the laws of the Member States relating to turnover taxes – Eighth Directive 79/1072/EEC – Articles 3, 6 and 7 – Arrangements for the refund of value added tax (VAT) – Taxable persons not established in the territory of the country – Refusal to refund VAT paid – Documents supporting entitlement to a refund – Failure to submit supporting documents within the time limits given.#Case C-294/20.

May 6, 2025 0 Comments

CELEX:62019CJ0825_SUM: Judgment of the Court (Fourth Chamber) of 21 October 2021.#Beeren-, Wild-, Feinfrucht GmbH v Hauptzollamt Erfurt.#Request for a preliminary ruling from the Thüringer Finanzgericht.#Reference for a preliminary ruling – Customs union – End-use procedure – Authorisation with retroactive effect – Regulation (EU) No 952/2013 – Union Customs Code – Article 211(2) – Scope ratione temporis – Conditions – Regulation (EEC) No 2454/93 – Article 294(2) – Scope.#Case C-825/19.

May 6, 2025 0 Comments

CELEX:62020CJ0119_SUM: Judgment of the Court (Sixth Chamber) of 6 October 2021.#Līga Šenfelde v Lauku atbalsta dienests.#Request for a preliminary ruling from the Augstākā tiesa (Senāts).#Reference for a preliminary ruling – Common agricultural policy – European Agricultural Fund for Rural Development (EAFRD) funding – National Rural Development Programme 2014-2020 – Regulation (EU) No 1305/2013 – Article 19(1)(a) – Business start-up aid for young farmers – Aid for the development of small farms – Cumulation of aid – Possibility to refuse the cumulation.#Case C-119/20.

May 6, 2025 0 Comments
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