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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:62020TJ0499: Judgment of the General Court (Eighth Chamber, Extended Composition) of 30 April 2025.#Banco Cooperativo Español, SA 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 – Exclusion of certain liabilities from the calculation of the ex ante contributions – Article 5(1)(a), (b) and (f) of Delegated Regulation (EU) 2015/63 – Plea of illegality – Principle of non-retroactivity – Non-contractual liability – Sufficiently serious breach of a rule of law intended to confer rights on individuals – Unjust enrichment.#Case T-499/20.

May 1, 2025 0 Comments

CELEX:62017TO0535_INF:           Ordonnance du Tribunal (huitième chambre) du 22 janvier 2025.#Asociación de Consumidores de Navarra "Irache" contre Conseil de résolution unique.#Recours en annulation et en indemnité – Politique économique et monétaire – Mécanisme de résolution unique des établissements de crédit et de certaines entreprises d’investissement – Dispositif de résolution à l’égard de Banco Popular Español – Acte non susceptible de recours – Irrecevabilité manifeste.#Affaire T-535/17.

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April 30, 2025 0 Comments

CELEX:62019CJ0229_SUM: Judgment of the Court (First Chamber) of 27 January 2021.#Dexia Nederland BV v XXX and Z.#References for a preliminary ruling from the Gerechtshof te Amsterdam and Gerechtshof Den Haag.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Articles 3(1), 4(1) and 6(1) – Assessment of the unfairness of contractual terms – Term fixing in advance the creditor’s potential advantage in the event of termination of the contract – Significant imbalance in the parties’ rights and obligations under the contract – Date on which the imbalance must be assessed – Finding that a term is unfair – Consequences – Replacement of an unfair term with a supplementary provision of national law.#Joined Cases C-229/19 and C-289/

April 30, 2025 0 Comments

CELEX:62023CJ0181_RES: Judgment of the Court (Grand Chamber) of 29 April 2025.#European Commission v Republic of Malta.#Failure of a Member State to fulfil obligations – Article 20 TFEU – Citizenship of the Union – Article 4(3) TEU – Principle of sincere cooperation – Principle of mutual trust between the Member States – Grant of the nationality of a Member State – Special relationship of solidarity and good faith – Operation of an investor citizenship scheme – Naturalisation in exchange for predetermined payments or investments – Transactional nature of the naturalisation scheme, which amounts to the ‘commercialisation’ of Union citizenship.#Case C-181/23.

April 30, 2025 0 Comments

CELEX:62023CJ0452_RES: Judgment of the Court (Grand Chamber) of 29 April 2025.#Fastned Deutschland GmbH & Co. KG v Die Autobahn GmbH des Bundes.#Reference for a preliminary ruling – Concessions – Concessions awarded to an in-house entity – Directive 2014/23/EU – Article 43(1)(c) – Modification of the concession on a date on which the concessionaire no longer has the status of an in-house entity – Modification ‘the need’ for which was ‘brought about’ by unforeseeable circumstances – Directive 89/665/EEC – Indirect review of the initial award of a concession.#Case C-452/23.

April 30, 2025 0 Comments

CELEX:62023CJ0452: Judgment of the Court (Grand Chamber) of 29 April 2025.#Fastned Deutschland GmbH & Co. KG v Die Autobahn GmbH des Bundes.#Reference for a preliminary ruling – Concessions – Concessions awarded to an in-house entity – Directive 2014/23/EU – Article 43(1)(c) – Modification of the concession on a date on which the concessionaire no longer has the status of an in-house entity – Modification ‘the need’ for which was ‘brought about’ by unforeseeable circumstances – Directive 89/665/EEC – Indirect review of the initial award of a concession.#Case C-452/23.

April 30, 2025 0 Comments

CELEX:62023CJ0453_RES: Judgment of the Court (Grand Chamber) of 29 April 2025.#E. sp. z o.o. v Prezydent Miasta Mielca.#Reference for a preliminary ruling – Aid granted by a Member State – Article 107(1) TFEU – Concept of ‘State aid’ – Selectivity of a tax measure – Criteria for assessment – Determination of the reference framework – Property tax – Exemption for land, buildings and structures forming part of railway infrastructure.#Case C-453/23.

April 30, 2025 0 Comments

CELEX:62019CJ0658_SUM: Judgment of the Court (Eighth Chamber) of 25 February 2021.#European Commission v Kingdom of Spain.#Failure of a Member State to fulfil obligations – Article 258 TFEU – Directive (EU) 2016/680 – Processing of personal data – Prevention, investigation, detection or prosecution of criminal offences – Failure to transpose and notify the transposition measures – Article 260(3) TFEU – Application for the imposition of a lump sum and a penalty payment.#Case C-658/19.

April 30, 2025 0 Comments

CELEX:62019CJ0387_SUM: Judgment of the Court (Fourth Chamber) of 14 January 2021.#RTS infra BVBA and Aannemingsbedrijf Norré-Behaegel v Vlaams Gewest.#Request for a preliminary ruling from the Raad van State.#Reference for a preliminary ruling – Public procurement contracts – Directive 2014/24/EU – Article 57(6) – Optional grounds for exclusion – Measures taken by the economic operator to demonstrate its reliability despite the existence of an optional ground for exclusion – Obligation of the economic operator to provide evidence of such measures on its own initiative – Direct effect.#Case C-387/19.

April 30, 2025 0 Comments

CELEX:62018CJ0764_SUM: Judgment of the Court (Fourth Chamber) of 27 January 2021.#Ayuntamiento de Pamplona v Orange España SAU.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Authorisation of electronic communications networks and services – Municipal charge for the occupation or use of public land – Directive 2002/20/EC – Application to undertakings providing fixed telephony and Internet access services – Concepts of ‘electronic communications network’ and of ‘electronic communications services’ – Article 12 – Administrative charges – Article 13 – Fees for rights of use and rights to install facilities – Scope – Limitations on the Member States’ power to impose fees.#Case C-764/18.

April 30, 2025 0 Comments

CELEX:62021CC0521: Opinion of Advocate General Spielmann delivered on 29 April 2025.###

April 30, 2025 0 Comments

CELEX:62019CJ0615_SUM: Judgment of the Court (First Chamber) of 25 February 2021.#John Dalli v European Commission.#Appeal – Action for damages – Non-contractual liability of the European Union – Allegedly illegal conduct of the European Commission and the European Anti-Fraud Office (OLAF) – Termination of office of a Member of the Commission – Procedural rules governing the OLAF investigation – Opening of an investigation – Right to be heard – OLAF Supervisory Committee – Presumption of innocence – Assessment of the alleged damage.#Case C-615/19 P.

April 30, 2025 0 Comments

CELEX:62023CJ0181: Judgment of the Court (Grand Chamber) of 29 April 2025.#European Commission v Republic of Malta.#Failure of a Member State to fulfil obligations – Article 20 TFEU – Citizenship of the Union – Article 4(3) TEU – Principle of sincere cooperation – Principle of mutual trust between the Member States – Grant of the nationality of a Member State – Special relationship of solidarity and good faith – Operation of an investor citizenship scheme – Naturalisation in exchange for predetermined payments or investments – Transactional nature of the naturalisation scheme, which amounts to the ‘commercialisation’ of Union citizenship.#Case C-181/23.

April 30, 2025 0 Comments

CELEX:62023CJ0453: Judgment of the Court (Grand Chamber) of 29 April 2025.#E. sp. z o.o. v Prezydent Miasta Mielca.#Reference for a preliminary ruling – Aid granted by a Member State – Article 107(1) TFEU – Concept of ‘State aid’ – Selectivity of a tax measure – Criteria for assessment – Determination of the reference framework – Property tax – Exemption for land, buildings and structures forming part of railway infrastructure.#Case C-453/23.

April 30, 2025 0 Comments

Nedostopnost sistema EOS EU in eAEO-STP, 2. - 3. 5. 2025

V petek, 2. 5. 2025, od 20:00 do sobote, 3. 5. 2025, do 4:00 bo na strani EU nedostopen sistem EOS in portal eAEO-STP (Portal za pooblaščenega gospodarskega subjekta) zaradi nadgradnje.

Posledično bo moteno tudi delovanje CRS na EU strani ter SICRS in EOS na nacionalni ravni.

April 30, 2025 0 Comments

Nedostopnost sistema EOS EU in eAEO-STP, 2. - 3. 5. 2025

V petek, 2. 5. 2025, od 20:00 do sobote, 3. 5. 2025, do 4:00 bo na strani EU nedostopen sistem EOS in portal eAEO-STP (Portal za pooblaščenega gospodarskega subjekta) zaradi nadgradnje.

Posledično bo moteno tudi delovanje CRS na EU strani ter SICRS in EOS na nacionalni ravni.

April 30, 2025 0 Comments

Nedostopnost sistema EOS EU in eAEO-STP, 2. - 3. 5. 2025

V petek, 2. 5. 2025, od 20:00 do sobote, 3. 5. 2025, do 4:00 bo na strani EU nedostopen sistem EOS in portal eAEO-STP (Portal za pooblaščenega gospodarskega subjekta) zaradi nadgradnje.

Posledično bo moteno tudi delovanje CRS na EU strani ter SICRS in EOS na nacionalni ravni.

April 30, 2025 0 Comments

Nedostopnost sistema EOS EU in eAEO-STP, 2. - 3. 5. 2025

V petek, 2. 5. 2025, od 20:00 do sobote, 3. 5. 2025, do 4:00 bo na strani EU nedostopen sistem EOS in portal eAEO-STP (Portal za pooblaščenega gospodarskega subjekta) zaradi nadgradnje.

Posledično bo moteno tudi delovanje CRS na EU strani ter SICRS in EOS na nacionalni ravni.

April 30, 2025 0 Comments

Nedostopnost sistema EOS EU in eAEO-STP, 2. - 3. 5. 2025

V petek, 2. 5. 2025, od 20:00 do sobote, 3. 5. 2025, do 4:00 bo na strani EU nedostopen sistem EOS in portal eAEO-STP (Portal za pooblaščenega gospodarskega subjekta) zaradi nadgradnje.

Posledično bo moteno tudi delovanje CRS na EU strani ter SICRS in EOS na nacionalni ravni.

April 30, 2025 0 Comments

Nedostopnost sistema EOS EU in eAEO-STP, 2. - 3. 5. 2025

V petek, 2. 5. 2025, od 20:00 do sobote, 3. 5. 2025, do 4:00 bo na strani EU nedostopen sistem EOS in portal eAEO-STP (Portal za pooblaščenega gospodarskega subjekta) zaradi nadgradnje.

Posledično bo moteno tudi delovanje CRS na EU strani ter SICRS in EOS na nacionalni ravni.

April 30, 2025 0 Comments
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