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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: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

CELEX:62022CJ0392_RES: Judgment of the Court (Fourth Chamber) of 29 February 2024.#X v Staatssecretaris van Justitie en Veiligheid.#Request for a preliminary ruling from the rechtbank Den Haag, zittingsplaats 's-Hertogenbosch.#Reference for a preliminary ruling – Common policy on asylum and immigration – Application for international protection – Charter of Fundamental Rights of the European Union – Article 4 – Risks of inhuman or degrading treatment – Criteria and mechanisms for determining the Member State responsible for examining the application for international protection – Regulation (EU) No 604/2013 – Article 3(2) – Scope of the obligations of the Member State which has sought to have the applicant taken back by the Member State responsible and wishes to transfer the applicant to t

May 24, 2024 0 Comments

CELEX:62021CJ0606_RES: Judgment of the Court (Second Chamber) of 29 February 2024.#Doctipharma SAS v Union des Groupements de pharmaciens d’officine (UDGPO) and Pictime Coreyre.#Request for a preliminary ruling from the Cour d'appel de Paris.#Reference for a preliminary ruling – Medicinal products for human use – Directive 2001/83/EC – Article 85c – Scope – Distance selling to the general public of medicinal products – Medicinal products for human use not subject to compulsory medical prescription – Persons authorised or entitled to engage in distance selling to the general public of medicinal products – Power of the Member States to impose conditions, justified by the protection of public health, on the retailing, on their territory, of medicinal products sold online – Information society

May 24, 2024 0 Comments

CELEX:62021CJ0283_RES: Judgment of the Court (Second Chamber) of 22 February 2024.#VA v Deutsche Rentenversicherung Bund.#Request for a preliminary ruling from the Landessozialgericht Nordrhein-Westfalen.#Reference for a preliminary ruling – Social security for migrant workers – Regulation (EC) No 987/2009 – Article 44(2) – Scope – Pension for total incapacity for work – Calculation – Taking into account of child raising-periods completed in another Member State – Applicability – Article 21 TFEU – Free movement of citizens – Sufficient link between those child-raising periods and the periods of insurance completed in the Member State responsible for payment of the pension.#Case C-283/21.

May 24, 2024 0 Comments

CELEX:62022CJ0437_RES: Judgment of the Court (First Chamber) of 29 February 2024.#R.M. and E.M. v Eesti Vabariik (Põllumajanduse Registrite ja Informatsiooni Amet).#Request for a preliminary ruling from the Riigikohus.#Reference for a preliminary ruling – Agriculture – Common agricultural policy – Support for rural development by the European Agricultural Fund for Rural Development (EAFRD) – Protection of the financial interests of the European Union – Regulation (EC, Euratom) No 2988/95 – Article 7 – Administrative measures and penalties – Regulation No 1306/2013 – Articles 54 and 56 – Delegated regulation No 640/2014 – Article 35 – Recovery of sums unduly paid to persons who have taken part in the irregularity – Concept of ‘beneficiary’.#Case C-437/22.

May 24, 2024 0 Comments

CELEX:62022CJ0222_RES: Judgment of the Court (Third Chamber) of 29 February 2024.#Bundesamt für Fremdenwesen und Asyl v JF.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Area of freedom, security and justice – Asylum policy – Directive 2011/95/EU – Standards for the qualification as beneficiaries of international protection – Content of that protection – Article 5 – International protection needs arising sur place – Subsequent application for recognition of refugee status – Article 5(3) – Concept of ‘circumstances which the applicant has created by his or her own decision since leaving the country of origin’ – Abusive intent and abuse of the applicable procedure – Activities in the host Member State not constituting the expression an

May 24, 2024 0 Comments

CELEX:62022CJ0299_RES: Judgment of the Court (Second Chamber) of 29 February 2024.#M. D. v UAB „Tez Tour“.#Request for a preliminary ruling from the Lietuvos Aukščiausiasis Teismas.#Reference for a preliminary ruling – Package travel and linked services – Directive (EU) 2015/2302 – Article 12(2) – Right of a traveller to terminate a package travel contract without paying a termination fee – Unavoidable and extraordinary circumstances – Spread of COVID-19 – No official recommendation against travel – Consideration of personal circumstances relating to the individual situation of the traveller concerned – Consequences significantly affecting the performance of the package or the carriage of passengers to the destination – Circumstances existing or foreseeable on the date of conclusion of the

May 24, 2024 0 Comments

CELEX:62021CJ0491_RES: Judgment of the Court (First Chamber) of 22 February 2024.#WA v Direcţia pentru Evidenţa Persoanelor şi Administrarea Bazelor de Date din Ministerul Afacerilor Interne.#Request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie.#Reference for a preliminary ruling – Citizenship of the Union – Article 21(1) TFEU – Right to move and reside freely within the territory of the Member States – Article 45 of the Charter of Fundamental Rights of the European Union – Directive 2004/38/EC – Article 4 – Issuance of an identity card – Requirement of domicile in the Member State issuing the document – Refusal by the authorities of that Member State to issue an identity card to one of its nationals domiciled in another Member State – Equal treatment – Restriction

May 24, 2024 0 Comments

CELEX:62021CJ0382_RES: Judgment of the Court (Grand Chamber) of 27 February 2024.#European Union Intellectual Property Office v The KaiKai Company Jaeger Wichmann GbR.#Appeal – Intellectual property – Community designs – Patent Cooperation Treaty (PCT) – Agreement on Trade-Related Aspects of Intellectual Property Rights – Paris Convention for the Protection of Industrial Property – Article 4 – Regulation (EC) No 6/2002 – Article 41 – Application for registration of a Community design – Right of priority – Priority claim based on an international application filed under the PCT – Time period – Interpretation consistent with Article 4 of that convention – Limits.#Case C-382/21 P.

May 24, 2024 0 Comments

CELEX:62022CJ0549_RES: Judgment of the Court (Second Chamber) of 29 February 2024.#X v Raad van bestuur van de Sociale verzekeringsbank.#Request for a preliminary ruling from the Centrale Raad van Beroep.#Reference for a preliminary ruling – EC-Algeria Association Agreement – Social security for Algerian migrant workers and their survivors – Transfer of benefits to Algeria at the rates applied by virtue of the legislation of the debtor Member State – Survivors’ benefit – National legislation applying the country-of-residence principle – Residence clause involving a reduction in the amount of survivors’ benefit for recipients residing in Algeria.#Case C-549/22.

May 24, 2024 0 Comments

Težave pri oddaji OPSVK obrazcev, 24. 5. 2024

Obveščamo vas, da so trenutno zaznane težave pri oddaji OPSVK obrazcev. Napaka se prioritetno odpravlja. 
 

 

May 24, 2024 0 Comments
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