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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.


 

Osnove za plačilo ter zneski prispevkov za socialno varnost MAJ 2024

May 24, 2024 0 Comments

CELEX:62018TO0235(04)_RES: Order of the General Court (Second Chamber, Extended Composition) of 29 February 2024.#Qualcomm, Inc. v European Commission.#Procedure – Taxation of costs.#Case T-235/18 DEP.

May 24, 2024 0 Comments

CELEX:62022TJ0556_RES: Judgment of the General Court (Third Chamber) of 28 February 2024.#House Foods Group, Inc. v Community Plant Variety Office.#Plant varieties – Grant of a Community plant variety right for the plant variety SK20 – Inadmissibility of the appeal before the Board of Appeal – No interest in bringing proceedings – Article 81(1) of Regulation (EC) No 2100/94.#Case T-556/22.

May 24, 2024 0 Comments

CELEX:62021TJ0667_RES: Judgment of the General Court (Third Chamber, Extended Composition) of 28 February 2024.#BAWAG PSK Bank für Arbeit und Wirtschaft und Österreichische Postsparkasse AG v European Central Bank.#Economic and monetary policy – Prudential supervision of credit institutions – Second subparagraph of Article 9(1) of Regulation (EU) No 1024/2013 – Direct exercise by the ECB of a power of a competent authority under the relevant Union law – Levying absorption interest under Austrian law where Article 395 of Regulation (EU) No 575/2013 has been infringed – Competence of the ECB – Article 65(1) and Article 70 of Directive 2013/36/EU – Proportionality.#Case T-667/21.

May 24, 2024 0 Comments

CELEX:62018TJ0235_RES: Judgment of the General Court (Sixth Chamber, Extended Composition) of 15 June 2022.#Qualcomm, Inc. v European Commission.#Competition – Abuse of a dominant position – LTE chipsets market – Decision finding an infringement of Article 102 TFEU and Article 54 of the EEA Agreement – Exclusivity payments – Rights of the defence – Article 19 and Article 27(1) of Regulation (EC) No 1/2003 – Foreclosure effects.#Case T-235/18.

May 24, 2024 0 Comments

CELEX:62021TJ0647_RES: Judgment of the General Court (Third Chamber) of 28 February 2024.#Sber Vermögensverwaltungs AG, anciennement Sberbank Europe AG v European Central Bank.#Economic and monetary policy – Prudential supervision of credit institutions – Second subparagraph of Article 9(1) of Regulation (EU) No 1024/2013 – Application by the ECB of absorption interest pursuant to Austrian law where Article 395 of Regulation (EU) No 575/2013 has been infringed and following a decision imposing an administrative pecuniary penalty under Article 18 of Regulation No 1024/2013 – Proportionality.#Case T-647/21.

May 24, 2024 0 Comments

CELEX:62020TJ0390_RES: Judgment of the General Court (First Chamber, Extended Composition) of 28 February 2024 (Extracts).#Scandlines Danmark ApS and Scandlines Deutschland GmbH v European Commission.#State aid – Public financing of the Fehmarn Belt fixed rail-road link – Aid granted by Denmark to Femern – Decision declaring the aid compatible with the internal market – Individual aid – Important project of common European interest – Necessity of the aid – Proportionality – Weighing the beneficial effects of the aid against its adverse effects on trading conditions and on the maintenance of undistorted competition – Communication on the criteria for the analysis of the compatibility with the internal market of State aid to promote the implementation of important projects of common European

May 24, 2024 0 Comments

CELEX:62022TJ0536_RES: Judgment of the General Court (Fourth Chamber) of 21 February 2024 (Extracts).#Pesticide Action Network Europe (PAN Europe) v European Commission.#Case T-536/22.

May 24, 2024 0 Comments

CELEX:62016TJ0466(01)_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 21 February 2024.#NRW. Bank v Single Resolution Board.#Economic and monetary union – Banking union – Single resolution mechanism for credit institutions and certain investment firms (SRM) – Single Resolution Fund (SRF) – Decision of the SRB on the calculation of the 2016 ex ante contributions – Duty to state reasons – Principle of non-retroactivity – Article 5(1)(f) of Delegated Regulation (EU) 2015/63 – Exclusion of certain liabilities from the calculation of ex ante contributions – Promotional loans – Ancillary promotional activities – Plea of illegality.#Case T-466/16 RENV.

May 24, 2024 0 Comments

CELEX:62020TJ0763_RES: Judgment of the General Court (Ninth Chamber, Extended Composition) of 21 February 2024 (Extracts).#Inner Mongolia Shuangxin Environment-Friendly Material Co. Ltd v European Commission.#Dumping – Imports of certain polyvinyl alcohols originating in China – Definitive anti-dumping duty – Implementing Regulation (EU) 2020/1336 – Calculation of the normal value – Significant distortions in the exporting country – Article 2(6a) of Regulation (EU) 2016/1036 – WTO law – Principle of consistent interpretation – Choice of appropriate representative country – Readily available data – Non-cooperation – Definition of ‘necessary information’ – Article 18 of Regulation 2016/1036 – Price undercutting – Market segments – Product control number method – Article 3(2) and (3) of Regul

May 24, 2024 0 Comments

CELEX:62020TJ0762_RES: Judgment of the General Court (Ninth Chamber, Extended Composition) of 21 February 2024.#Sinopec Chongqing SVW Chemical Co. Ltd and Others v European Commission.#Dumping – Imports of certain polyvinyl alcohols originating in China – Definitive anti-dumping duty – Implementing Regulation (EU) 2020/1336 – Calculation of the normal value – Significant distortions in the exporting country – Article 2(6a) of Regulation (EU) 2016/1036 – WTO law – Principle of consistent interpretation – Adjustments – Non-refundable VAT – Functions similar to those of an agent acting on a commission basis – Fair comparison of the export price and the normal value – Burden of proof – Article 2(10)(b) and (i) of Regulation 2016/1036 – Non-cooperation – Facts available – Article 18 of Regulati

May 24, 2024 0 Comments

CELEX:62021TJ0038_RES: Judgment of the General Court (First Chamber, Extended Composition) of 21 February 2024.#Inivos Ltd and Inivos BV v European Commission.#Public procurement – Negotiated procedure without prior publication of a contract notice – Supply of disinfection robots to European hospitals – Extreme urgency – COVID-19 – Non-participation of the applicants in the tendering procedure – Action for annulment – Lack of individual concern – Contractual nature of the dispute – Inadmissibility – Liability.#Case T-38/21.

May 24, 2024 0 Comments

CELEX:62022TJ0146_RES: Judgment of the General Court (Eighth Chamber) of 7 February 2024.#Ryanair DAC v European Commission.#State aid – Aid granted by the Netherlands to KLM in the context of the COVID‑19 pandemic – State guarantee for a bank loan and a subordinated loan by the State – Decision declaring the aid compatible with the internal market – Action for annulment – Locus standi – Substantial adverse effect on the applicant’s position on the market – Admissibility – Determination of the beneficiary of the aid in the context of a group of companies.#Case T-146/22.

May 24, 2024 0 Comments

CELEX:62022TJ0501_RES: Judgment of the General Court (Tenth Chamber) of 7 February 2024 (Extracts).#Republic of Austria v European Commission.#EAGF and EAFRD – Expenditure excluded from financing – Expenditure incurred by Austria – Reduction coefficient – Article 24(6) of Regulation (EU) No 1307/2013 – Article 30(7)(b) of Regulation No 1307/2013 – Article 52(4)(a) of Regulation (EU) No 1306/2013 – Obligation to state reasons.#Case T-501/22.

May 24, 2024 0 Comments

CELEX:62020TJ0364_RES: Judgment of the General Court (Fifth Chamber, Extended Composition) of 28 February 2024.#Kingdom of Denmark v European Commission.#Case T-364/20.

May 24, 2024 0 Comments

CELEX:62014TJ0029_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 21 February 2024.#Telefónica Gestión Integral de Edificios y Servicios, SL, formerly Taetel, SL and Banco Santander, SA, formerly Banco Popular Español, SA v European Commission.#State aid – Aid granted by the Spanish authorities in favour of certain economic interest groupings (EIGs) and their investors – Tax scheme applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) – Decision declaring the aid partly incompatible with the internal market and ordering its partial recovery – Partial disappearance of the subject matter of the dispute – No need to adjudicate in part – New aid – Recovery – Contractual clauses protecting the beneficiaries against the r

May 24, 2024 0 Comments

CELEX:62021CJ0701_RES: Judgment of the Court (Fourth Chamber) of 22 February 2024.#Mytilinaios AE – Omilos Epicheiriseon and European Commission v Dimosia Epicheirisi Ilektrismou AE (DEI).#Appeal – State aid – Article 107 TFEU – Concept of ‘aid’ – Advantage – Private investor test – Arbitration award setting reduced electricity tariffs – Whether the arbitration award can be imputed to the State – Regulation (EU) 2015/1589 – Article 4(2) – Decision that the measure does not constitute aid.#Joined Cases C-701/21 P and C-739/21 P.

May 24, 2024 0 Comments

CELEX:62022CJ0566_RES: Judgment of the Court (First Chamber) of 8 February 2024.#Inkreal s.r.o. v Dúha reality s.r.o.#Request for a preliminary ruling from the Nejvyšší soud.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Scope – Article 25 – Agreement conferring jurisdiction – Parties to a contract established in the same Member State – Jurisdiction of the courts of another Member State to settle disputes arising from that contract – International element.#Case C-566/22.

May 24, 2024 0 Comments

CELEX:62020CJ0715_RES: Judgment of the Court (Grand Chamber) of 20 February 2024.#K.L. v X sp. z o.o.#Request for a preliminary ruling from the Sąd Rejonowy dla Krakowa - Nowej Huty w Krakowie.#Reference for a preliminary ruling – Social policy – Directive 1999/70/EC – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clause 4 – Principle of non-discrimination – Difference in treatment in the event of dismissal – Termination of a fixed-term employment contract – No obligation to state the reasons for termination – Judicial review – Article 47 of the Charter of Fundamental Rights of the European Union.#Case C-715/20.

May 24, 2024 0 Comments

CELEX:62022CJ0216_RES: Judgment of the Court (Grand Chamber) of 8 February 2024.#A. A. v Bundesrepublik Deutschland.#Request for a preliminary ruling from the Verwaltungsgericht Sigmaringen.#Reference for a preliminary ruling – Common procedures for granting and withdrawing international protection – Directive 2013/32/EU – Article 33(2)(d) and Article 40(2) and (3) – Subsequent application – Conditions for rejecting such an application as inadmissible – Concept of ‘new elements or findings’ – Judgment of the Court on a question of interpretation of EU law – Article 46 – Right to an effective remedy – Jurisdiction of the national court or tribunal to rule on such an application on the merits in the event of illegality of the decision rejecting an application as inadmissible – Procedural saf

May 24, 2024 0 Comments
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