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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:62023CB0628: C-628/23, AXA Bank Europe and Others: Order of the Court (Seventh Chamber) of 9 April 2024 (request for a preliminary ruling from the Budapest Környéki Törvényszék – Hungary) – YG, NI v AXA Bank Europe SA, OTP Bank Nyrt., OTP Faktoring Követeléskezelő Zrt. (Reference for a preliminary ruling – Article 53(2) and Article 94 of the Rules of Procedure of the Court of Justice – Requirement to set out the regulatory context of the main proceedings – Requirement to state the reasons justifying the need for a reply from the Court and the link between the provisions of EU law whose interpretation is sought and the applicable national legislation – Lack of sufficient information – Manifest inadmissibility)

June 24, 2024 0 Comments

CELEX:62022CA0670: CaseC-670/22, M.N. (EncroChat): Judgment of the Court (Grand Chamber) of 30 April 2024 (request for a preliminary ruling from the Landgericht Berlin – Germany) – Criminal proceedings against M.N. (Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive 2014/41/EU – European Investigation Order (EIO) in criminal matters – Obtaining of evidence already in the possession of the competent authorities of the executing State – Conditions for issuing an EIO – Encrypted telecommunications service – EncroChat – Need for the decision of a judge – Use of evidence obtained in breach of EU law)

June 24, 2024 0 Comments

CELEX:62024CN0206: Case C-206/24, Logistica I Gestio Caves andorrannes I Vida: Request for a preliminary ruling from the Cour de cassation (France) lodged on 14 March 2024 – YX, Logistica I Gestio Caves andorrannes I Vida SA v Ministre de l’Économie, des Finances et de la Relance, Directeur général des douanes et droits indirects

June 24, 2024 0 Comments

CELEX:62021TA0629: Case T-629/21: Judgment of the General Court of 8 May 2024 - Ereğli Demir ve Çelik Fabrikaları and Others v Commission (Dumping – Imports of certain hot-rolled flat products of iron, non-alloy or other alloy steel originating in Türkiye – Definitive anti-dumping duties – Implementing Regulation (EU) 2021/1100 – Adjustment – Article 2(10)(j) of Regulation (EU) 2016/1036 – Conversion of currencies – Hedging gains and losses – Article 2(5) and (6) of Regulation 2016/1036 – Calculation of costs – Exchange rate gains and losses – Manifest error of assessment – Right to be heard)

June 24, 2024 0 Comments

CELEX:62022CA0115: Case C-115/22, NADA and Others: Judgment of the Court (Grand Chamber) of 7 May 2024 (request for a preliminary ruling from the Unabhängige Schiedskommission Wien – Austria) – SO (Reference for a preliminary ruling – Admissibility – Article 267 TFEU – Concept of court or tribunal – National arbitration committee competent to combat doping in sport – Criteria – Independence of the body making the reference – Principle of effective judicial protection – Inadmissibility of the request for a preliminary ruling)

June 24, 2024 0 Comments

CELEX:62024CN0215: Case C-215/24, Fira: Request for a preliminary ruling from the Tribunal Judicial da Comarca do Porto – Juízo Local Criminal de Vila Nova de Gaia (Portugal) lodged on 20 March 2024 – Criminal proceedings against YX

June 24, 2024 0 Comments

CELEX:62024CN0226: Case C-226/24, Barbavi: Request for a preliminary ruling from the Corte d’appello di Firenze (Italy) lodged on 26 March 2024 – A.M. v Istituto nazionale della previdenza sociale (INPS)

June 24, 2024 0 Comments

CELEX:62024TN0241: Case T-241/24: Action brought on 7 May 2024 – Lufthansa AirPlus Servicekarten v EUIPO – Repsol (R+)

June 24, 2024 0 Comments

CELEX:62022CA0075: Case C-75/22: Judgment of the Court (Fourth Chamber) of 8 May 2024 – European Commission v Czech Republic (Failure of a Member State to fulfil obligations – Directive 2005/36/EC – Recognition of professional qualifications – Article 3(1)(g) and (h) – Obligation for the Member States to ensure that the competent authorities of the host Member State determine the status of persons undergoing an adaptation period or preparing themselves for an aptitude test – Article 7(3) – Obligation for Member States to ensure that, in particular, veterinary surgeons and architects have the possibility to provide services, within the framework of the freedom to provide services, under the professional title of the host Member State – Article 45(2)(c), (f) and, in part, (e) – Obligation fo

June 24, 2024 0 Comments

CELEX:62023CB0558: Case C-558/23, Dramanova: Order of the Court (Ninth Chamber) of 8 April 2024 (request for a preliminary ruling from the Rayonen sad Lukovit – Bulgaria) – Criminal proceedings against IC (Reference for a preliminary ruling – Article 53(2) and Article 99 of the Rules of Procedure of the Court of Justice – Manifest inadmissibility – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Intellectual property – Act adversely affecting intellectual property rights – Criminal and administrative penalties – Principle of legality of criminal offences and penalties)

June 24, 2024 0 Comments

CELEX:62023CA0020: Case C-20/23, Instituto da Segurança Social and Others: Judgment of the Court (Second Chamber) of 8 May 2024 (request for a preliminary ruling from the Tribunal da Relação do Porto - Portugal) - SF v MV, Instituto da Segurança Social IP, Autoridade Tributária e Aduaneira, Cofidis SA - Sucursal em Portugal (Reference for a preliminary ruling – Judicial cooperation in civil matters – Directive (EU) 2019/1023 – Procedures concerning restructuring, insolvency and discharge of debt – Article 20 – Access to discharge – Article 23 – Derogations – Article 23(4) – Exclusion of specific categories of debt from discharge of debt – National legislation excluding tax and social security debts from the discharge of debt – Duly justified nature of such an exclusion)

June 24, 2024 0 Comments

CELEX:62023TA0207: Case T-207/23: Judgment of the General Court of 8 May 2024 – Sta Grupa v EUIPO – Axis (VAPIX) (EU trade mark – Revocation proceedings – EU word mark VAPIX – Article 18(1) and Article 58(1)(a) of Regulation (EU) 2017/1001 – Proof of genuine use – Assessment of the evidence)

June 24, 2024 0 Comments

CELEX:62023CB0170: Case C-170/23, trendtours Touristik: Order of the President of the Court of 18 April 2024 (request for a preliminary ruling from the Landgericht Frankfurt am Main – Germany) – trendtours Touristik GmbH v SH

June 24, 2024 0 Comments

CELEX:62024CN0281: Case C-281/24: Action brought on 23 April 2024 – European Commission v Slovak Republic

June 24, 2024 0 Comments

CELEX:62024CN0262: Case C-262/24, Pegazus Busz: Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 12 April 2024 – Pegazus Busz Fuvarozó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

June 24, 2024 0 Comments

CELEX:62024CN0116: Case C-116/24, Porcellino Grasso: Request for a preliminary ruling from the Curtea de Apel Pitești (Romania) lodged on 12 February 2024 – Porcellino Grasso SRL v Ministerul Agriculturii și Dezvoltării Rurale, Agenția pentru Finanțarea Investițiilor Rurale, Agenția de Plăți și Intervenție în Agricultură, Agenția de Plăți și Intervenție în Agricultură – Centrul Județean Vâlcea

June 24, 2024 0 Comments

CELEX:62022CB0022: Case C-22/22, T. (Audiovisual programmes for children): Order of the Court (Seventh Chamber) of 9 April 2024 (request for a preliminary ruling from the Sąd Najwyższy – Poland) – T. S.A. / Przewodniczący Krajowej Rady Radiofonii i Telewizji (Reference for a preliminary ruling – Article 53(2) of the Rules of Procedure of the Court of Justice – Article 267 TFEU – Definition of court or tribunal – Izba Kontroli Nadzwyczajnej i Spraw Publicznych (Chamber of Extraordinary Control and Public Affairs) of the Sąd Najwyższy (Supreme Court, Poland) – Reference for a preliminary ruling from an adjudicating panel which does not have the status of an independent and impartial tribunal previously established by law – Manifest inadmissibility)

June 24, 2024 0 Comments

CELEX:62024CN0203: Case C-203/24, Hakamp: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 15 March 2024 – KN v Raad van bestuur van de Sociale verzekeringsbank

June 24, 2024 0 Comments

CELEX:62021CA0822: Case C-822/21: Judgment of the Court (First Chamber) of 30 April 2024 – Republic of Latvia v Kingdom of Sweden (Failure of a Member State to fulfil obligations – Article 259 TFEU – Directive 2014/49/EU – Deposit guarantee schemes (DGSs) – Article 14(3) – Transfer of the activities of a credit institution from the DGS of one Member State to the DGS of another Member State – Transfer to the DGS of the host Member State of the contributions paid to the DGS of the home Member State during the 12 months preceding the transfer of the activities – Obligation – Failure to transfer contributions – Effectiveness – Principle of sincere cooperation)

June 24, 2024 0 Comments

CELEX:62024CN0188: Case C-188/24, WebGroup Czech Republic and NKL Associates: Request for a preliminary ruling from the Conseil d’État (France) lodged on 7 March 2024 – WebGroup Czech Republic, a.s., NKL Associates s. r. o. v Ministre de la Culture, Premier ministre

June 24, 2024 0 Comments
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