modro poslovanje....

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:62021CJ0701: 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. February 23, 2024 0 Comments	CELEX:62022CJ0660: Judgment of the Court (Sixth Chamber) of 22 February 2024.#Ente Cambiano società cooperativa per azioni v Agenzia delle Entrate.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Directive 2008/7/EC – Cooperative credit banks having net assets above a certain threshold – National legislation obliging those banks to pay an amount equal to 20% of those net assets in order to transfer their banking business to a public limited company in exchange for securities of that company – Article 94(c) of the Rules of Procedure of the Court of Justice – Requirement to provide reasons justifying the need for an answer from the Court – Purely internal situation – Inadmissibility.#Case C-660/22. February 23, 2024 0 Comments
CELEX:62020TJ0764: Judgment of the General Court (Ninth Chamber, Extended Composition) of 21 February 2024.#Anhui Wanwei Updated High-Tech Material Industry Co. Ltd and Inner Mongolia Mengwei Technology Co. Ltd v European Commission.#Case T-764/20. February 23, 2024 0 Comments	CELEX:62021TJ0361: Judgment of the General Court (Tenth Chamber) of 21 February 2024.#Papouis Dairies LTD and Others v European Commission.#Case T-361/21. February 23, 2024 0 Comments
CELEX:62022TJ0756: Judgment of the General Court (Second Chamber) of 21 February 2024.#Eric Roethig López v European Union Intellectual Property Office.#Case T-756/22. February 23, 2024 0 Comments	CELEX:62022TJ0765: Judgment of the General Court (Seventh Chamber) of 21 February 2024.#Azalee Cosmetics v European Union Intellectual Property Office.#Case T-765/22. February 23, 2024 0 Comments
CELEX:62023TJ0082: Judgment of the General Court (Second Chamber) of 21 February 2024.#Nextrend GmbH v European Union Intellectual Property Office.#Case T-82/23. February 23, 2024 0 Comments	CELEX:62023TJ0180: Judgment of the General Court (Second Chamber) of 21 February 2024.#L'Oréal v European Union Intellectual Property Office.#Case T-180/23. February 23, 2024 0 Comments
CELEX:62022TJ0767: Judgment of the General Court (Eighth Chamber) of 21 February 2024.#Hoffmann GmbH Qualitätswerkzeuge v European Union Intellectual Property Office.#Case T-767/22. February 23, 2024 0 Comments	CELEX:62023TJ0092: Judgment of the General Court (Seventh Chamber) of 21 February 2024.#Timothy Jacob Jensen Studios A/S v European Union Intellectual Property Office.#Case T-92/23. February 23, 2024 0 Comments
CELEX:62023TJ0175: Judgment of the General Court (Eighth Chamber) of 21 February 2024.#Hong Kong NetEase Interactive Entertainment Ltd v European Union Intellectual Property Office.#Case T-175/23. February 23, 2024 0 Comments	CELEX:62023TJ0172: Judgment of the General Court (Sixth Chamber) of 21 February 2024.#Dendiki BV v European Union Intellectual Property Office.#Case T-172/23. February 23, 2024 0 Comments
CELEX:62022TJ0117: Judgment of the General Court (Ninth Chamber) of 21 February 2024.#Grodno Azot AAT and Khimvolokno Plant v Council of the European Union.#Case T-117/22. February 23, 2024 0 Comments	CELEX:62022CC0693: Opinion of Advocate General Pikamäe delivered on 22 February 2024.### February 23, 2024 0 Comments
CELEX:62021CJ0283: Judgment of the Court (Second Chamber) of 22 February 2024.#VA v Deutsche Rentenversicherung Bund.#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. February 23, 2024 0 Comments	CELEX:62022CJ0674: Judgment of the Court (Fourth Chamber) of 22 February 2024.#Gemeente Dinkelland v Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle.#Reference for a preliminary ruling – Taxes levied in breach of EU law – Obligation to refund value added tax (VAT) and to pay interest on that amount – Refund resulting from errors made in the taxable person’s accounts – Refund resulting from the retroactive amendment of the detailed rules for calculating the deductible VAT relating to the taxable person’s general costs.#Case C-674/22. February 23, 2024 0 Comments
CELEX:62022CJ0649: Judgment of the Court (Sixth Chamber) of 22 February 2024.#XXX v Randstad Empleo ETT, SAU and Others.#Reference for a preliminary ruling – Social policy – Directive 2008/104/EC – Temporary agency work – Article 5(1) – Principle of equal treatment – Article 3(1)(f) – Concept of ‘basic working and employment conditions applicable to temporary agency workers’ – Concept of ‘pay’ – Compensation payable in respect of the total permanent incapacity of a temporary agency worker to carry out his or her usual occupation as a result of an accident at work which occurred during his or her assignment.#Case C-649/22. February 23, 2024 0 Comments	CELEX:62022CJ0059: Judgment of the Court (Sixth Chamber) of 22 February 2024.#MP and Others v Consejería de Presidencia, Justicia e Interior de la Comunidad de Madrid and Others.#Reference for a preliminary ruling – Social policy – Directive 1999/70/EC – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Fixed-term employment contracts in the public sector – Staff having non-permanent contracts of indefinite duration – Clauses 2 and 3 – Scope – Concept of ‘fixed-term worker’ – Clause 5 – Measures to prevent and penalise the abuse of successive fixed-term employment contracts or relationships – Equivalent legal measures.#Joined Cases C-59/22, C-110/22 and C-159/22. February 23, 2024 0 Comments
CELEX:62021CJ0491: 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.#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 – Restrictions – Justification.#Case C-491/21. February 23, 2024 0 Comments	CELEX:62023CJ0085: Judgment of the Court (Seventh Chamber) of 22 February 2024.#Landkreis Jerichower Land v A.#Reference for a preliminary ruling – Public health – Health rules applicable to animal by-products and derived products not intended for human consumption – Regulation (EC) No 1069/2009 – Approval – Article 24(1)(i) – Concept of ‘storage of animal by-products’ – Interruption of a transport operation for up to eight hours.#Case C-85/23. February 23, 2024 0 Comments

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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

CELEX:62020TJ0764: Judgment of the General Court (Ninth Chamber, Extended Composition) of 21 February 2024.#Anhui Wanwei Updated High-Tech Material Industry Co. Ltd and Inner Mongolia Mengwei Technology Co. Ltd v European Commission.#Case T-764/20.

CELEX:62021TJ0361: Judgment of the General Court (Tenth Chamber) of 21 February 2024.#Papouis Dairies LTD and Others v European Commission.#Case T-361/21.

CELEX:62022TJ0756: Judgment of the General Court (Second Chamber) of 21 February 2024.#Eric Roethig López v European Union Intellectual Property Office.#Case T-756/22.

CELEX:62022TJ0765: Judgment of the General Court (Seventh Chamber) of 21 February 2024.#Azalee Cosmetics v European Union Intellectual Property Office.#Case T-765/22.

CELEX:62023TJ0082: Judgment of the General Court (Second Chamber) of 21 February 2024.#Nextrend GmbH v European Union Intellectual Property Office.#Case T-82/23.

CELEX:62023TJ0180: Judgment of the General Court (Second Chamber) of 21 February 2024.#L'Oréal v European Union Intellectual Property Office.#Case T-180/23.

CELEX:62022TJ0767: Judgment of the General Court (Eighth Chamber) of 21 February 2024.#Hoffmann GmbH Qualitätswerkzeuge v European Union Intellectual Property Office.#Case T-767/22.

CELEX:62023TJ0092: Judgment of the General Court (Seventh Chamber) of 21 February 2024.#Timothy Jacob Jensen Studios A/S v European Union Intellectual Property Office.#Case T-92/23.

CELEX:62023TJ0175: Judgment of the General Court (Eighth Chamber) of 21 February 2024.#Hong Kong NetEase Interactive Entertainment Ltd v European Union Intellectual Property Office.#Case T-175/23.

CELEX:62023TJ0172: Judgment of the General Court (Sixth Chamber) of 21 February 2024.#Dendiki BV v European Union Intellectual Property Office.#Case T-172/23.

CELEX:62022TJ0117: Judgment of the General Court (Ninth Chamber) of 21 February 2024.#Grodno Azot AAT and Khimvolokno Plant v Council of the European Union.#Case T-117/22.

CELEX:62022CC0693: Opinion of Advocate General Pikamäe delivered on 22 February 2024.###

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