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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:62018CJ0185_SUM: Judgment of the Court (Sixth Chamber) of 12 June 2019.#Oro Efectivo SL v Diputación Foral de Bizkaia.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 401 — Principle of fiscal neutrality — Acquisition by an undertaking, from private individuals, of objects with a high gold or other precious metal content with a view to resale — Duty on transfers of assets.#Case C-185/18.

May 21, 2025 0 Comments

CELEX:62018CJ0089_SUM: Judgment of the Court (First Chamber) of 10 July 2019.#A v Udlændinge- og Integrationsministeriet.#Request for a preliminary ruling from the Østre Landsret.#Reference for a preliminary ruling — EEC-Turkey Association Agreement — Decision No 1/80 — Article 13 — Standstill clause — Family reunification of spouses — New restriction — Overriding reason in the public interest — Successful integration — Efficient management of migration flows — Proportionality.#Case C-89/18.

May 21, 2025 0 Comments

CELEX:62018CJ0026_SUM: Judgment of the Court (First Chamber) of 10 July 2019.#Federal Express Corporation Deutsche Niederlassung v Hauptzollamt Frankfurt am Main.#Request for a preliminary ruling from the Hessisches Finanzgericht.#Reference for a preliminary ruling – Customs Union – Regulation (EEC) No 2913/92 – Articles 202 and 203 – Customs duties on imports – Incurrence of a customs debt on account of infringements of customs legislation – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(d) and Article 30 – VAT on importation – Chargeable event – Concept of ‘importation’ of goods – Requirement that the goods must enter the economic network of the Union – Carriage of those goods to a Member State other than that in which the customs debt was incurred.#Case C-26/18.

May 21, 2025 0 Comments

CELEX:62017CJ0589_SUM: Judgment of the Court (Second Chamber) of 29 July 2019.#Prenatal S.A. v Tribunal Económico Administrativo Regional de Cataluña (TEARC).#Request for a preliminary ruling from the Tribunal Superior de Justicia de Cataluña.#Reference for a preliminary ruling – Imports of textile products incorrectly declared as originating in Jamaica – Post-clearance recovery of import duties – Request for remission of duties – Regulation (EEC) No 2913/92 – Common customs code – Article 220(2)(b) and Article 239 – Rejection decision of the European Commission in a special case – Validity.#Case C-589/17.

May 21, 2025 0 Comments

CELEX:62018CJ0264_SUM: Judgment of the Court (Fifth Chamber) of 6 June 2019.#P. M. and Others v Ministerraad.#Request for a preliminary ruling from the Grondwettelijk Hof.#Reference for a preliminary ruling — Procedures for the award of public works contracts, public supply contracts and public service contracts — Directive 2014/24/EU — Article 10, (c), and (d)(i), (ii) and (v) — Validity — Scope — Exclusion of arbitration and conciliation services and of certain legal services — Principles of equal treatment and subsidiarity — Articles 49 and 56 TFEU.#Case C-264/18.

May 21, 2025 0 Comments

CELEX:62024TJ0068: Judgment of the General Court (Third Chamber) of 20 November 2024.#Solidexpert Polska sp. z o.o. v European Union Intellectual Property Office.#EU trade mark – International registration designating the European Union – Word mark woodexpert – Absolute ground for refusal – Descriptive character – Article 7(1)(c) of Regulation (EU) 2017/1001.#Case T-68/24.

May 21, 2025 0 Comments

CELEX:62023TJ1100:           Urteil des Gerichts (Sechste Kammer) vom 6. November 2024.#IN tIME Express Logistik GmbH gegen Amt der Europäischen Union für geistiges Eigentum.#Unionsmarke – Anmeldung der Unionsbildmarke inTime Agile Logistics – Absolute Eintragungshindernisse – Beschreibender Charakter – Fehlende Unterscheidungskraft – Art. 7 Abs. 1 Buchst. b und c der Verordnung (EU) 2017/1001 – Begründungspflicht – Art. 94 Abs. 1 der Verordnung 2017/1001.#Rechtssache T-1100/23.

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May 21, 2025 0 Comments

CELEX:62018CJ0159_SUM: Judgment of the Court (Fourth Chamber) of 26 June 2019.#André Moens v Ryanair Ltd.#Request for a preliminary ruling from the juge de paix du troisième canton de Charleroi.#Reference for a preliminary ruling — Air transport — Regulation (EC) No 261/2004 — Article 5(3) — Compensation to passengers in the event of denied boarding and of cancellation or long delay of flights — Scope — Exemption from the obligation to pay compensation — Concept of ‘extraordinary circumstances’ — Presence of petrol on an airport runway.#Case C-159/18.

May 21, 2025 0 Comments

CELEX:62017CJ0716_SUM: Judgment of the Court (Fourth Chamber) of 11 July 2019.#Request for a preliminary ruling from the Østre Landsret.#Reference for a preliminary ruling – Free movement of workers – Restrictions – Opening of a debt relief procedure – Residence condition – Admissibility – Article 45 TFEU – Direct effect.#Case C-716/17.

May 21, 2025 0 Comments

CELEX:62017CJ0659_SUM: Judgment of the Court (Second Chamber) of 29 July 2019.#Istituto nazionale della previdenza sociale (INPS) v Azienda Napoletana Mobilità SpA.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling — State aid — Employment aid — Exemption from social security contributions in connection with training and work experience contracts — Decision 2000/128/EC — Aid granted by Italy to promote employment — Aid incompatible in part with the internal market — Applicability of Decision 2000/128/EC to an undertaking exclusively providing local public transport services which were directly awarded to it by a municipality — Article 107(1) TFEU — Concept of ‘distortion of competition’ — Concept of ‘effect on trade’ between Member St

May 21, 2025 0 Comments

CELEX:62018CJ0242_SUM: Judgment of the Court (First Chamber) of 3 July 2019.#'UniCredit Leasing' EAD v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' – Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (NAP).#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Taxable amount – Reduction – Principle of fiscal neutrality – Lease finance agreement terminated for failure to make monthly payments – Notice of adjustment – Scope – Taxable transactions – Supply of goods for consideration – Payment of ‘compensation’ for termination up to expiry of the agreement – Jurisdiction of the Court.#Case C-242/18.

May 21, 2025 0 Comments

CELEX:62017CJ0509_SUM: Judgment of the Court (Third Chamber) of 16 May 2019.#Christa Plessers v PREFACO NV and Belgische Staat.#Request for a preliminary ruling from the Arbeidshof te Antwerpen.#Reference for a preliminary ruling –Transfers of undertakings — Directive 2001/23/EC — Articles 3 to 5 — Safeguarding of employees’ rights — Exceptions — Insolvency proceedings — Proceedings for judicial restructuring by transfer under judicial supervision — Total or partial safeguard of the undertaking — National legislation authorising the transferee, after the transfer, to choose which employees to keep on.#Case C-509/17.

May 21, 2025 0 Comments

CELEX:62017CJ0431_SUM: Judgment of the Court (Grand Chamber) of 7 May 2019.#Monachos Eirinaios, kata kosmon Antonios Giakoumakis tou Emmanouil v Dikigorikos Syllogos Athinon.#Request for a preliminary ruling from the Symvoulio tis Epikrateias.#Reference for a preliminary ruling — Directive 98/5/EC — Access to the profession of lawyer — Monk who has obtained the professional qualification of lawyer in a Member State other than the host Member State — Article 3(2) — Condition requiring registration with the competent authority of the host Member State — Certificate attesting to registration with the competent authority of the home Member State — Refusal to register — Rules of professional conduct — Incompatibility of the status of monk with practice of the profession of lawyer.#Case C-431/17

May 21, 2025 0 Comments

CELEX:62018CJ0001_SUM: Judgment of the Court (Fifth Chamber) of 20 June 2019.#SIA 'Oribalt Rīga v Valsts ieņēmumu dienests.#Reference for a preliminary ruling – Customs union – Regulation (EEC) No 2913/92 – Article 30(2)(b) and (c) – Regulation (EEC) No 2454/93 – Article 152(1)(a) and (b) – Determination of the customs value of the goods – Definition of ‘similar goods’ – Medicinal products – Account taken of any factor that may have an impact on the economic value of the medicinal product concerned – Time limit of 90 days within which the imported goods must be sold in the European Union – Mandatory time limit – No account taken of trade discounts.#Case C-1/18.

May 21, 2025 0 Comments

CELEX:62018CJ0041_SUM: Judgment of the Court (Fourth Chamber) of 19 June 2019.#Meca Srl v Comune di Napoli.#Request for a preliminary ruling from the Tribunale Amministrativo Regionale della Campania.#Reference for a preliminary ruling — Public procurement — Directive 2014/24/EU — Article 57(4)(c) and (g) — Award of public service contracts — Optional grounds for exclusion from participation in a procurement procedure — Grave professional misconduct rendering the integrity of the economic operator questionable — Early termination of a prior contract owing to deficiencies in its performance — Legal challenge preventing the contracting authority from assessing the breach of contract until the end of the legal proceedings.#Case C-41/18.

May 21, 2025 0 Comments

CELEX:62018CJ0124_SUM: Judgment of the Court (Tenth Chamber) of 29 July 2019.#Red Bull GmbH v European Union Intellectual Property Office.#Appeal — EU trade mark — Regulation (EC) No 207/2009 — Article 4 and Article 7(1)(a) — Absolute ground for refusal — Invalidity proceedings — Combination of two colours per se — No systematic arrangement associating the colours in a predetermined and uniform way.#Case C-124/18 P.

May 21, 2025 0 Comments

CELEX:62018CJ0420_SUM: Judgment of the Court (Second Chamber) of 13 June 2019.#IO v Inspecteur van de rijksbelastingdienst.#Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.#Request for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Articles 9 and 10 — Taxable person — Economic activity carried out ‘independently’ — Definition — Activity as a member of the Supervisory Board of a foundation.#Case C-420/18.

May 21, 2025 0 Comments

CELEX:62018CJ0316_SUM: Judgment of the Court (Eighth Chamber) of 3 July 2019.#Commissioners for Her Majesty's Revenue and Customs v The Chancellor, Masters and Scholars of the University of Cambridge.#Request for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division).#Reference for a preliminary ruling — Value added tax (VAT) — Deduction of input tax — Management costs of an endowment fund that makes investments with the aim of financing the whole of the taxable person’s output transactions — Overheads.#Case C-316/18.

May 21, 2025 0 Comments

CELEX:62018CJ0436_SUM: Judgment of the Court (Tenth Chamber) of 29 July 2019.#Shanxi Taigang Stainless Steel Co. Ltd v European Commission.#Appeal — Dumping — Imposition of a definitive anti-dumping duty on certain products originating in China — Implementing Regulation (EU) 2015/1429 — Regulation (EC) No 1225/2009 — Article 2(7)(a) — Normal value — Determination on the basis of the price in a market economy third country — Selection of the appropriate third country — Market economy third country which is subject to the same investigation — Adjustments.#Case C-436/18 P.

May 21, 2025 0 Comments

CELEX:62018CJ0265_SUM: Judgment of the Court (Tenth Chamber) of 2 May 2019.#Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Akvilė Jarmuškienė.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling — Harmonisation of fiscal legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Special scheme for small enterprises — Articles 282 to 292 — VAT exemption for small enterprises whose annual turnover is below the fixed threshold — Simultaneous supply of two items of immovable property in a single transaction — Annual turnover limit exceeded in view of the sale price of one of the two items of property — Obligation to pay tax on the total value of the transaction.#Case C-2

May 21, 2025 0 Comments
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