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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:62021CJ0755_RES: Judgment of the Court (Grand Chamber) of 5 March 2024.#Marián Kočner v European Union Agency for Law Enforcement Cooperation (Europol).#Appeal – Law enforcement cooperation – Regulation (EU) 2016/794 – Article 49(3) and Article 50 – Protection of personal data – Unlawful data processing – Criminal proceedings brought in Slovakia against the appellant – Expert’s report drawn up by the European Union Agency for Law Enforcement Cooperation (Europol) for the purposes of the investigation – Retrieval of data from a mobile phone and a USB storage device belonging to the appellant – Disclosure of those data – Non-material damage – Actions for damages – Nature of non-contractual liability.#Case C-755/21 P.

May 22, 2024 0 Comments

CELEX:62022CJ0604_RES: Judgment of the Court (Fourth Chamber) of 7 March 2024.#IAB Europe v Gegevensbeschermingsautoriteit.#Request for a preliminary ruling from the Hof van beroep te Brussel.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Standard-setting sectoral organisation proposing to its members rules on the processing of users’ consent – Article 4(1) – Concept of ‘personal data’ – String of letters and characters capturing, in a structured and machine-readable manner, the preferences of an internet user relating to the consent of that user to the processing of his or her personal data – Article 4(7) – Concept of ‘controller’ – Article 26(1) – Concept of ‘joint controllers’ – Organisation

May 22, 2024 0 Comments

CELEX:62021CJ0234_RES: Judgment of the Court (Grand Chamber) of 5 March 2024.#Défense Active des Amateurs d’Armes ASBL and Others v Conseil des ministres.#Request for a preliminary ruling from the Cour constitutionnelle.#Reference for a preliminary ruling – Approximation of laws – Directive 91/477/EEC – Control of the acquisition and possession of weapons – Firearms prohibited or subject to authorisation – Semi-automatic firearms – Directive 91/477, as amended by Directive (EU) 2017/853 – Article 7(4a) – Power of Member States to confirm, renew or prolong authorisations – Presumed impossibility of using that power in respect of semi-automatic firearms converted to fire blanks or into salute or acoustic weapons – Validity – Article 17(1) and Articles 20 and 21 of the Charter of Fundamental

May 22, 2024 0 Comments

CELEX:62022CJ0061_RES: Judgment of the Court (Grand Chamber) of 21 March 2024.#RL v Landeshauptstadt Wiesbaden.#Request for a preliminary ruling from the Verwaltungsgericht Wiesbaden.#Reference for a preliminary ruling – Regulation (EU) 2019/1157 – Strengthening the security of identity cards of EU citizens – Validity – Legal basis – Article 21(2) TFEU – Article 77(3) TFEU – Regulation (EU) 2019/ 1157 – Article 3(5) – Obligation for Member States to include two fingerprints in interoperable digital formats in the storage medium of identity cards – Article 7 of the Charter of Fundamental Rights of the European Union – Respect for private and family life – Article 8 of the Charter of Fundamental Rights – Protection of personal data – Regulation (EU) 2016/679 – Article 35 – Obligation to carr

May 22, 2024 0 Comments

CELEX:62022TJ0115_RES: Judgment of the General Court (Ninth Chamber, Extended Composition) of 20 March 2024 (Extracts).#Belshyna AAT v Council of the European Union.#Common foreign and security policy – Restrictive measures taken because of the situation in Belarus and the involvement of Belarus in the Russian aggression against Ukraine – Freezing of funds – Lists of persons, entities and bodies to whom the freezing of funds and economic resources applies – Registering and maintaining the applicant’s name on the lists – Support for Lukashenko’s regime – Financial support – State-owned business – Repression of civil society – Error of assessment.#Case T-115/22.

May 22, 2024 0 Comments

CELEX:62022CJ0291_RES: Judgment of the Court (Fourth Chamber) of 14 March 2024.#Debregeas et associés Pharma (D & A Pharma) v European Commission and European Medicines Agency.#Appeal – Medicinal products for human use – Application for marketing authorisation – Independence of experts consulted by the Committee for Medicinal Products for Human Use (CHMP) of the European Medicines Agency (EMA) – Article 41 of the Charter of Fundamental Rights of the European Union – Right to good administration – Requirement of objective impartiality – Criteria for verifying the absence of conflict of interest – EMA’s policy on competing interests – Activities as a principal researcher, consultant or strategic adviser for the pharmaceutical industry – Rival products – Re-examination procedure – Regulation

May 22, 2024 0 Comments

CELEX:62022CJ0516_RES: Judgment of the Court (Fifth Chamber) of 14 March 2024.#European Commission v United Kingdom of Great Britain and Northern Ireland.#Failure of a Member State to fulfil obligations – Default procedure – Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community – Article 127(1) – Transition period – Jurisdiction of the Court of Justice – Judgment of the Supreme Court of the United Kingdom – Enforcement of an arbitral award granting the payment of compensation – Decision of the European Commission declaring that that payment constitutes State aid which is incompatible with the internal market – Article 4(3) TEU – Sincere cooperation – Obligation to stay proceedings – First par

May 22, 2024 0 Comments

CELEX:62021CJ0588_RES: Judgment of the Court (Grand Chamber) of 5 March 2024.#Public.Resource.Org, Inc. and Right to Know CLG v European Commission.#Appeal – Access to documents of the institutions of the European Union – Regulation (EC) No 1049/2001 – Article 4(2) – Exceptions – Refusal to grant access to a document whose disclosure would undermine the protection of commercial interests of a natural or legal person, including intellectual property – Overriding public interest in disclosure – Harmonised standards adopted by the European Committee for Standardisation (CEN) – Protection deriving from copyright – Principle of the rule of law – Principle of transparency – Principle of openness – Principle of good governance.#Case C-588/21 P.

May 22, 2024 0 Comments

CELEX:62023CO0390:           Ordonnance de la Cour (septième chambre) du 15 mai 2024.#Rzecznik Finansowy.#Renvoi préjudiciel – Article 53, paragraphe 2, du règlement de procédure de la Cour – Article 267 TFUE – Notion de “juridiction” – Izba Kontroli Nadzwyczajnej i Spraw Publicznych (chambre de contrôle extraordinaire et des affaires publiques) du Sąd Najwyższy (Cour suprême, Pologne) – Renvoi préjudiciel émanant d’une formation de jugement n’ayant pas la qualité de tribunal indépendant et impartial, établi préalablement par la loi – Irrecevabilité manifeste.#Affaire C-390/23.

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May 22, 2024 0 Comments

CELEX:32024D1471: Council Decision (CFSP) 2024/1471 of 21 May 2024 on the allocation of the amounts of the financial contribution paid to the European Peace Facility pursuant to Decision (CFSP) 2024/1470

May 22, 2024 0 Comments

CELEX:32024D1472: Council Decision (CFSP) 2024/1472 of 21 May 2024 on a European Union Diplomatic Academy

May 22, 2024 0 Comments

CELEX:32024R1350: Regulation (EU) 2024/1350 of the European Parliament and of the Council of 14 May 2024 establishing a Union Resettlement and Humanitarian Admission Framework, and amending Regulation (EU) 2021/1147

May 22, 2024 0 Comments

CELEX:32024D1470: Council Decision (CFSP) 2024/1470 of 21 May 2024 amending Decision 2014/512/CFSP concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine

May 22, 2024 0 Comments

CELEX:32024R1359: Regulation (EU) 2024/1359 of the European Parliament and of the Council of 14 May 2024 addressing situations of crisis and force majeure in the field of migration and asylum and amending Regulation (EU) 2021/1147

May 22, 2024 0 Comments

CELEX:32024R1358: Regulation (EU) 2024/1358 of the European Parliament and of the Council of 14 May 2024 on the establishment of ‘Eurodac’ for the comparison of biometric data in order to effectively apply Regulations (EU) 2024/1351 and (EU) 2024/1350 of the European Parliament and of the Council and Council Directive 2001/55/EC and to identify illegally staying third-country nationals and stateless persons and on requests for the comparison with Eurodac data by Member States’ law enforcement authorities and Europol for law enforcement purposes, amending Regulations (EU) 2018/1240 and (EU) 2019/818 of the European Parliament and of the Council and repealing Regulation (EU) No 603/2013 of the European Parliament and of the Council

May 22, 2024 0 Comments

CELEX:32024R1348: Regulation (EU) 2024/1348 of the European Parliament and of the Council of 14 May 2024 establishing a common procedure for international protection in the Union and repealing Directive 2013/32/EU

May 22, 2024 0 Comments

CELEX:32024R1356: Regulation (EU) 2024/1356 of the European Parliament and of the Council of 14 May 2024 introducing the screening of third-country nationals at the external borders and amending Regulations (EC) No 767/2008, (EU) 2017/2226, (EU) 2018/1240 and (EU) 2019/817

May 22, 2024 0 Comments

CELEX:32024D1455: Council Decision (CFSP) 2024/1455 of 21 May 2024 on an assistance measure under the European Peace Facility to support the Beninese Armed Forces

May 22, 2024 0 Comments

CELEX:32024L1346: Directive (EU) 2024/1346 of the European Parliament and of the Council of 14 May 2024 laying down standards for the reception of applicants for international protection

May 22, 2024 0 Comments

CELEX:32024R1347: Regulation (EU) 2024/1347 of the European Parliament and of the Council of 14 May 2024 on standards for the qualification of third-country nationals or stateless persons as beneficiaries of international protection, for a uniform status for refugees or for persons eligible for subsidiary protection and for the content of the protection granted, amending Council Directive 2003/109/EC and repealing Directive 2011/95/EU of the European Parliament and of the Council

May 22, 2024 0 Comments
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