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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:62022CB0174: Case C-174/22, EV (Drug precursors): Order of the Court (Seventh Chamber) of 1 December 2023 (request for a preliminary ruling from the Varhoven kasatsionen sad — Bulgaria) — Criminal proceedings against EV (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Drug precursors — Framework Decision 2004/757/JHA — Article 2(1)(d) — Person involved in the transport and distribution of precursors used for the illicit production or manufacture of drugs — Regulation (EC) No 273/2004 — Scheduled substances — Article 2 — Concept of ‘operator’ — Article 8(1) — Circumstances suggesting that scheduled substances might be diverted for the illicit manufacture of narcotic drugs or psychotropic substances — Obligation to notify those circum

February 19, 2024 0 Comments

CELEX:62022TB0743(03): Case T-743/22 R IV: Order of the Vice-President of the General Court of 22 December 2023 — Mazepin v Council (Interim relief — Common foreign and security policy — Restrictive measures taken in respect of Russian actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine — Freezing of funds and economic resources — Application for interim measures — Partial inadmissibility — Prima facie case — Urgency — Weighing up of interests)

February 19, 2024 0 Comments

CELEX:62023TN1145: Case T-1145/23: Action brought on 1 December 2023 — Huhtamaki Holding v Commission

February 19, 2024 0 Comments

CELEX:62023CN0695: Case C-695/23 P: Appeal brought on 16 November 2023 by Galina Evgenyevna Pumpyanskaya against the judgment of the General Court (First Chamber) delivered on 6 September 2023 in Case T-272/22, Pumpyanskaya v Council

February 19, 2024 0 Comments

CELEX:62023CB0402: Case C-402/23, Dimas: Order of the President of the Court of 1 December 2023 (request for a preliminary ruling from the Audiencia Nacional (Spain) — Dimas v Ministerio Fiscal

February 19, 2024 0 Comments

CELEX:62023TN1184: Case T-1184/23: Action brought on 22 December 2023 — LD v Commission

February 19, 2024 0 Comments

CELEX:62023CN0655: Case C-655/23, Quirin Privatbank: Request for a preliminary ruling from the Bundesgerichtshof (Germany) lodged on 7 November 2023 — IP v Quirin Privatbank AG

February 19, 2024 0 Comments

CELEX:62024CN0004: Case C-4/24 P: Appeal brought on 4 January 2024 by BNP Paribas Public Sector SA against the judgment of the General Court (Seventh Chamber) delivered on 25 October 2023 in Case T-688/21, BNP Paribas Public Sector SA v SRB

February 19, 2024 0 Comments

CELEX:62023TN1188: Case T-1188/23: Action brought on 30 December 2023 — Rain Carbon Germany v EUIPO — Novaresine (NOVARESINE INNOVATION GOES GREEN)

February 19, 2024 0 Comments

CELEX:62022CA0398: Case C-398/22, Generalstaatsanwaltschaft Berlin (Conviction in absentia): Judgment of the Court (Seventh Chamber) of 21 December 2023 (request for a preliminary ruling from the Kammergericht Berlin — Germany) — in the proceedings relating to the execution of the European arrest warrant issued against RQ (Reference for a preliminary ruling — Police and judicial cooperation in criminal matters — Framework Decision 2002/584/JHA — European arrest warrant — Article 4a(1) — Surrender procedure between Member States — Conditions for execution — Grounds for optional non-execution — Exceptions — Mandatory execution — Sentence handed down in absentia — Concept of ‘trial resulting in the decision’ — Person concerned not having appeared in person either at first instance or on appea

February 19, 2024 0 Comments

CELEX:62022CA0261: Case C-261/22, GN (Ground for refusal based on the best interests of the child): Judgment of the Court (Grand Chamber) of 21 December 2023 (request for a preliminary ruling from the Corte suprema di cassazione — Italy) — Criminal proceedings against GN (Reference for a preliminary ruling — Judicial cooperation in criminal matters — European arrest warrant — Framework Decision 2002/584/JHA — Article 1(3) — Article 15(2) — Surrender procedure between Member States — Grounds for non-execution — Charter of Fundamental Rights of the European Union — Article 7 — Respect for private and family life — Article 24(2) and (3) — Taking into consideration the best interests of the child — Right of every child to maintain on a regular basis a personal relationship and direct contact w

February 19, 2024 0 Comments

CELEX:62023TN1150: Case T-1150/23: Action brought on 4 December 2023 — Apoio XXI — Centro de Apoio Psico-Pedagógico v EMCDDA

February 19, 2024 0 Comments

CELEX:62022CA0340: Case C-340/22, Cofidis: Judgment of the Court (First Chamber) of 21 December 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — Cofidis v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Direct taxation — Article 49 TFEU — Freedom of establishment — Introduction of a tax on the liabilities of credit institutions for the purpose of funding the national social security system — Alleged discrimination against branches of foreign credit institutions — Directive 2014/59/EU — Framework for the recovery and resolution of credit institutions and investment firms — Scope)

February 19, 2024 0 Comments

CELEX:62022CA0096: Case C-96/22, CDIL: Judgment of the Court (Fifth Chamber) of 21 December 2023 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — CDIL — Companhia de Distribuição Integral Logística Portugal S.A. v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Free movement of goods — Article 34 TFEU — Quantitative restrictions on importation — Measures having equivalent effect — National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months — Article 36 TFEU — Justification — Combating tax avoidance and abusive practices — Protection of public health — T

February 19, 2024 0 Comments

CELEX:62022CA0281: Case C-281/22, GK and Others (European Public Prosecutor’s Office): Judgment of the Court (Grand Chamber) of 21 December 2023 (request for a preliminary ruling from the Oberlandesgericht Wien — Austria) — Criminal proceedings against G.K., B.O.D. GmbH, S.L. (Reference for a preliminary ruling — Judicial cooperation in criminal matters — European Public Prosecutor’s Office — Regulation (EU) 2017/1939 — Article 31 — Cross-border investigations — Judicial authorisation — Scope of the review — Article 32 — Enforcement of assigned measures)

February 19, 2024 0 Comments

CELEX:62022TA0383: Case T-383/22: Judgment of the General Court of 13 December 2023 — Good Services v EUIPO — ITV Studios Global Distribution (EL ROSCO) (EU trade mark — Invalidity proceedings — EU figurative mark EL ROSCO — Absolute ground for invalidity — Bad faith — Article 52(1)(b) of Regulation (EC) No 207/2009 (now Article 59(1)(b) of Regulation (EU) 2017/1001))

February 19, 2024 0 Comments

CELEX:62021CA0718: Case C-718/21, Krajowa Rada Sądownictwa (Continued holding of a judicial office): Judgment of the Court (Grand Chamber) of 21 December 2023 (request for a preliminary ruling from the Sąd Najwyższy — Poland) — L.G. v Krajowa Rada Sądownictwa (Reference for a preliminary ruling — Article 267 TFEU — Concept of ‘court or tribunal’ — Criteria — Izba Kontroli Nadzwyczajnej i Spraw Publicznych (Chamber of Extraordinary Control and Public Affairs) of the Sąd Najwyższy (Supreme Court, Poland) — Reference for a preliminary ruling from a panel of judges without the status of an independent and impartial tribunal previously established by law — Inadmissibility)

February 19, 2024 0 Comments

CELEX:62023CN0746: Case C-746/23, Cividale and Flag: Request for a preliminary ruling from the Consiglio di Stato (Italy) lodged on 5 December 2023 — Cividale SpA, Flag Srl v Ministero dello Sviluppo Economico and Others

February 19, 2024 0 Comments

CELEX:62022CA0397: Case C-397/22, Generalstaatsanwaltschaft Berlin (Conviction in absentia): Judgment of the Court (Seventh Chamber) of 21 December 2023 (request for a preliminary ruling from the Kammergericht Berlin — Germany) — in the proceedings relating to the execution of the European arrest warrant issued against LM (Reference for a preliminary ruling — Police and judicial cooperation in criminal matters — Framework Decision 2002/584/JHA — European arrest warrant — Article 4a(1) — Surrender procedure between Member States — Conditions for execution — Grounds for optional non-execution — Exceptions — Mandatory execution — Sentence handed down in absentia — Concept of ‘trial resulting in the decision’ — Person concerned not having appeared in person either at first instance or on appea

February 19, 2024 0 Comments

CELEX:62023CN0637: Case C-637/23, Boghni: Request for a preliminary ruling from the Conseil du Contentieux des Étrangers (Belgium) lodged on 24 October 2023 — X v État belge

February 19, 2024 0 Comments
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