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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:62020CJ0560_RES: Judgment of the Court (Grand Chamber) of 30 January 2024.#CR and Others v Landeshauptmann von Wien.#Request for a preliminary ruling from the Verwaltungsgericht Wien.#Reference for a preliminary ruling – Area of freedom, security and justice – Immigration policy – Right to family reunification – Directive 2003/86/EC – Article 10(3)(a) – Family reunification of an unaccompanied minor refugee with his or her first-degree relatives in the direct ascending line – Article 2(f) – Concept of ‘unaccompanied minor’ – Minor sponsor at the time of submission of the application but who attained majority during the family reunification procedure – Relevant date for assessing minor status – Period for submitting an application for family reunification – Adult sister of the sponsor

June 4, 2024 0 Comments

CELEX:62022CJ0118_RES: Judgment of the Court (Grand Chamber) of 30 January 2024.#NG v Direktor na Glavna direktsia ‘Natsionalna politsia’ pri Ministerstvo na vatreshnite raboti – Sofia.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data for the purpose of combating crime – Directive (EU) 2016/680 – Article 4(1)(c) and (e) – Data minimisation – Limitation of storage – Article 5 – Appropriate time limits for erasure or for a periodic review of the need for the storage – Article 10 – Processing of biometric and genetic data – Strict necessity – Article 16(2) and (3) – Right to erasure – Restriction of processing – Article 52(1) of the Charter of Fundamental Ri

June 4, 2024 0 Comments

CELEX:62022CJ0363_RES: Judgment of the Court (Fifth Chamber) of 11 January 2024.#Planistat Europe and Hervé-Patrick Charlot v European Commission.#Appeal – Second paragraph of Article 340 TFEU – Non-contractual liability of the European Union – Regulation (EC) No 1073/1999 – Investigations conducted by the European Anti-Fraud Office (OLAF) – External investigation by OLAF – ‘Eurostat’ case – Forwarding by OLAF of information concerning matters liable to result in criminal proceedings to the national judicial authorities before the conclusion of the investigation – Filing of a complaint by the European Commission before the conclusion of the OLAF investigation – National criminal proceedings – Ruling that there is no need to adjudicate which has become final – Concept of a ‘sufficiently ser

June 4, 2024 0 Comments

CELEX:62022CJ0231_RES: Judgment of the Court (Third Chamber) of 11 January 2024.#État belge v Autorité de protection des données.#Request for a preliminary ruling from the cour d'appel de Bruxelles.#Reference for a preliminary ruling – Approximation of laws – Protection of natural persons with regard to the processing of personal data and free movement of such data (General Data Protection Regulation) – Regulation (EU) 2016/679 – Point 7 of Article 4 – Concept of ‘controller’ – Official journal of a Member State – Obligation to publish as they stand company documents prepared by companies or their legal representatives – Article 5(2) – Successive processing of the personal data contained in such documents by several separate persons or entities – Determination of responsibilities.#Case C-2

June 4, 2024 0 Comments

CELEX:62021CJ0181_RES: Judgment of the Court (Grand Chamber) of 9 January 2024.#G. and Others v M.S. and X.#Requests for a preliminary ruling from the Sąd Okręgowy w Katowicach and Sąd Okręgowy w Krakowie.#Reference for a preliminary ruling – Article 267 TFEU – Possibility for the referring court to take account of the preliminary ruling of the Court – Interpretation sought by the referring court necessary to enable it to give judgment – Independence of the judiciary – Conditions for the appointment of judges of the ordinary courts – Possibility of challenging an order which has definitively ruled on a request for the grant of protective measures – Possibility of removing a judge from a panel of judges of the court – Inadmissibility of the requests for a preliminary ruling.#Joined Cases C-

June 4, 2024 0 Comments

CELEX:62022CJ0537_RES: Judgment of the Court (First Chamber) of 11 January 2024.#Global Ink Trade Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Refusal of the right to deduct – Obligations of the taxable person – Duty of diligence – Burden of proof – Principles of fiscal neutrality and legal certainty – Primacy of EU law – Conflict between the case-law of a national court and EU law.#Case C-537/22.

June 4, 2024 0 Comments

CELEX:62021CJ0621_RES: Judgment of the Court (Grand Chamber) of 16 January 2024.#WS v Intervyuirasht organ na Darzhavna agentsia za bezhantsite pri Ministerskia savet.#Request for a preliminary ruling from the Administrativen sad Sofia-grad.#Reference for a preliminary ruling – Area of freedom, security and justice – Common asylum policy – Directive 2011/95/EU – Qualification for refugee status – Article 2(d) – Reasons for persecution – ‘Membership of a particular social group’ – Article 10(1)(d) – Acts of persecution – Article 9(1) and (2) – Link between the reasons for and acts of persecution or between the reasons for persecution and the absence of protection against such acts – Article 9(3) – Non-State actors – Article 6(c) – Qualification for subsidiary protection – Article 2(f) – ‘Se

June 4, 2024 0 Comments

CELEX:62021CJ0128_RES: Judgment of the Court (First Chamber) of 18 January 2024.#Lietuvos notarų rūmai and Others v Lietuvos Respublikos konkurencijos taryba.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling – Competition – Article 101 TFEU – Concepts of ‘undertaking’ and ‘decisions of associations of undertakings’ – Decisions of the chamber of notaries of a Member State fixing the methods for calculating fees – Restriction ‘by object’ – Prohibition – Lack of justification – Fine – Imposition on the association of undertakings and its members – Perpetrator of the infringement.#Case C-128/21.

June 4, 2024 0 Comments

CELEX:62022CJ0334_RES: Judgment of the Court (Fourth Chamber) of 25 January 2024.#Audi AG v GQ.#Request for a preliminary ruling from the Sąd Okręgowy w Warszawie.#Reference for a preliminary ruling – EU trade mark – Regulation (EU) 2017/1001 – Article 9(2) and (3)(a) to (c) – Rights conferred by an EU trade mark – Concept of ‘using in the course of trade any sign’ – Article 14(1)(c) – Limitations of the effects of an EU trade mark – Right of the proprietor of an EU trade mark to oppose the use by a third party of a sign identical with, or similar to, the trade mark for motor vehicle spare parts – Component of a radiator grille designed for the attachment of an emblem representing the trade mark of a motor vehicle manufacturer.#Case C-334/22.

June 4, 2024 0 Comments

CELEX:62022CJ0058_RES: Judgment of the Court (First Chamber) of 25 January 2024.#Criminal proceedings against NR.#Request for a preliminary ruling from the Curtea de Apel Craiova.#Reference for a preliminary ruling – Charter of Fundamental Rights of the European Union – Article 50 – Principle ne bis in idem – Criminal proceedings brought in rem – Order that no further action be taken adopted by a public prosecutor’s office – Admissibility of later criminal proceedings brought in personam in respect of the same facts – Conditions to be satisfied for it to be held that a person has been finally acquitted or convicted – Requirement for a detailed investigation – No interview of a potential witness – No interview of the person concerned as a ‘suspect’.#Case C-58/22.

June 4, 2024 0 Comments

CELEX:62022CJ0303_RES: Judgment of the Court (Fourth Chamber) of 18 January 2024.#CROSS Zlín, a.s. v Úřad pro ochranu hospodářské soutěže.#Request for a preliminary ruling from the Krajský soud v Brně.#Reference for a preliminary ruling – Procedures for the review of the award of public supply and public works contracts – Directive 89/665/EEC – Access to review procedures – Articles 2(3) and 2a(2) – Obligation for Member States to provide for a review procedure with suspensive effect – Review body of first instance – Review relating to a contract award decision – Article 2(9) – Body responsible for review procedures of a non-judicial character – Conclusion of a public contract before lodging of a judicial action against a decision by that body – Article 47 of the Charter of Fundamental Rig

June 4, 2024 0 Comments

CELEX:62022CJ0033_RES: Judgment of the Court (Grand Chamber) of 16 January 2024.#Österreichische Datenschutzbehörde v WK.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Article 16 TFEU – Regulation (EU) 2016/679 – Article 2(2)(a) – Scope – Exclusions – Activities which fall outside the scope of Union law – Article 4(2) TEU – Activities concerning national security – Committee of inquiry set up by the parliament of a Member State – Article 23(1)(a) and (h), Articles 51 and 55 of Regulation (EU) 2016/679 – Competence of the supervisory authority responsible for data protection – Article 77 – Right to lodge a complaint with a supervisory authority – Direct eff

June 4, 2024 0 Comments

CELEX:62020CO0171_INF: Order of the Court (Sixth Chamber) of 8 February 2024.#European External Action Service v WV.#Taxation of costs.#Case C-171/20 P-DEP.

June 4, 2024 0 Comments

CELEX:62020CO0162_INF: Order of the Court (Sixth Chamber) of 8 February 2024.#WV v European External Action Service.#Taxation of costs.#Case C-162/20 P-DEP.

June 4, 2024 0 Comments

CELEX:62022CO0785(02): Order of the Court (Fourth Chamber) of 27 May 2024.##Article 155 of the Rules of Procedure of the Court of Justice – Failure to adjudicate – None.#Case C-785/22 P-OST.

June 4, 2024 0 Comments

CELEX:62024CO0207:           Ordonnance de la Cour (chambre d’admission des pourvois) du 23 mai 2024.#Levantur, SA contre Office de l’Union européenne pour la propriété intellectuelle (EUIPO).#Pourvoi – Marque de l’Union européenne – Admission des pourvois – Article 170 ter du règlement de procédure de la Cour – Demande ne démontrant pas l’importance d’une question pour l’unité, la cohérence ou le développement du droit de l’Union – Non-admission du pourvoi.#Affaire C-207/24 P.

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June 3, 2024 0 Comments

CELEX:62021CO0797:           Ordonnance de la Cour (dixième chambre) du 27 mai 2024.#Y.Ya. contre K.P.#Renvoi préjudiciel – Article 267 TFUE – Article 53, paragraphe 2, du règlement de procédure de la Cour – Article 19, paragraphe 1, second alinéa, TUE – État de droit – Protection juridictionnelle effective dans les domaines couverts par le droit de l’Union – Principe d’indépendance des juges – Instruction donnée par une juridiction supérieure à une juridiction de première instance de statuer sur les dépens – Dispositions nationales relatives aux modalités de délégation des juges au sein de la juridiction supérieure – Interprétation demandée par la juridiction de première instance – Nécessité de l’interprétation sollicitée pour que la juridiction de renvoi puisse rendre son jugement – Abs

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June 3, 2024 0 Comments

CELEX:62017CO0663: Order of the Court (Tenth Chamber) of 21 May 2024.#European Central Bank v Trasta Komercbanka AS and Others.#Taxation of costs.#Case C-663/17 P-DEP.

June 3, 2024 0 Comments

CELEX:62024CO0208:           Ordonnance de la Cour (chambre d’admission des pourvois) du 23 mai 2024.#Levantur, SA contre Office de l’Union européenne pour la propriété intellectuelle (EUIPO).#Pourvoi – Marque de l’Union européenne – Admission des pourvois – Article 170 ter du règlement de procédure de la Cour – Demande ne démontrant pas l’importance d’une question pour l’unité, la cohérence ou le développement du droit de l’Union – Non-admission du pourvoi.#Affaire C-208/24 P.

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June 3, 2024 0 Comments

CELEX:62022TJ0627_INF: Judgment of the General Court (Sixth Chamber) of 6 December 2023.#Vi.ni.ca. Srl - soc. agr. v European Union Intellectual Property Office.#Case T-627/22.

June 3, 2024 0 Comments
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