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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:62022CJ0724: Judgment of the Court (Ninth Chamber) of 29 February 2024.#Investcapital Ltd v G.H.R.#Reference for a preliminary ruling – Unfair terms in consumer contracts – Directive 93/13/EEC – Principle of effectiveness of EU law – Revolving credit agreement – Order for payment procedure – Review of the court’s own motion of whether contractual terms are unfair in the course of that procedure – Enforcement of the procedural decision terminating that procedure – Loss, due to a time-bar, of the possibility of raising the unfairness of a contractual term at the stage of enforcement of the order for payment – Power of review of the national court.#Case C-724/22.

March 1, 2024 0 Comments

CELEX:62022CJ0676: Judgment of the Court (Tenth Chamber) of 29 February 2024.#B2 Energy s.r.o. v Odvolací finanční ředitelství.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 138(1) – Exemption in respect of intra-Community supplies of goods – Refusal to grant the exemption – Evidence – Supplier of goods not proving delivery of the goods to the recipient indicated in the tax documents – Supplier presenting other information proving that the actual recipient has the status of taxable person.#Case C-676/22.

March 1, 2024 0 Comments

CELEX:62023CJ0011: Judgment of the Court (Third Chamber) of 29 February 2024.#Eventmedia Soluciones SL v Air Europa Líneas Aéreas SAU.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Article 5(1) and (3) – Article 7(1) – Compensation to air passengers in the event of cancellation of flights – Nature and basis of the right to compensation – Transfer to a company of the passengers’ claim against the air carrier – Contractual clause that prohibits such a transfer – Article 15 – Exclusion of waiver.#Case C-11/23.

March 1, 2024 0 Comments

CELEX:62022CJ0584: Judgment of the Court (Second Chamber) of 29 February 2024.#QM v Kiwi Tours GmbH.#Reference for a preliminary ruling – Package travel and linked services – Directive (EU) 2015/2302 – Article 12(2) – Right of a traveller to terminate a package travel contract without paying a termination fee – Unavoidable and extraordinary circumstances – Spread of COVID-19 – Consequences significantly affecting the performance of the package or the carriage of passengers to the destination – Foreseeability of the occurrence of those consequences at the date of the declaration of termination – Events occurring after the termination date but before the start of the package.#Case C-584/22.

March 1, 2024 0 Comments

CELEX:62021CJ0606: Judgment of the Court (Second Chamber) of 29 February 2024.#Doctipharma SAS v Union des Groupements de pharmaciens d’officine (UDGPO) and Pictime Coreyre.#Reference for a preliminary ruling – Medicinal products for human use – Directive 2001/83/EC – Article 85c – Scope – Distance selling to the general public of medicinal products – Medicinal products for human use not subject to compulsory medical prescription – Persons authorised or entitled to engage in distance selling to the general public of medicinal products – Power of the Member States to impose conditions, justified by the protection of public health, on the retailing, on their territory, of medicinal products sold online – Information society services – Directive 98/34/EC – Directive (EU) 2015/1535 – Service c

March 1, 2024 0 Comments

CELEX:62022CJ0299: Judgment of the Court (Second Chamber) of 29 February 2024.#M. D. v UAB „Tez Tour“.#Reference for a preliminary ruling – Package travel and linked services – Directive (EU) 2015/2302 – Article 12(2) – Right of a traveller to terminate a package travel contract without paying a termination fee – Unavoidable and extraordinary circumstances – Spread of COVID-19 – No official recommendation against travel – Consideration of personal circumstances relating to the individual situation of the traveller concerned – Consequences significantly affecting the performance of the package or the carriage of passengers to the destination – Circumstances existing or foreseeable on the date of conclusion of the package travel contract concerned – Possibility of taking into account consequ

March 1, 2024 0 Comments

CELEX:62022CJ0437:           Arrêt de la Cour (première chambre) du 29 février 2024.#R.M. et E.M. contre Eesti Vabariik (Põllumajanduse Registrite ja Informatsiooni Amet).#Renvoi préjudiciel – Agriculture – Politique agricole commune – Soutien au développement rural par le Fonds européen agricole pour le développement rural (Feader) – Protection des intérêts financiers de l’Union européenne – Règlement (CE, Euratom) no 2988/95 – Article 7 – Mesures et sanctions administratives – Règlement no 1306/2013 – Articles 54 et 56 – Règlement délégué no 640/2014 – Article 35 – Recouvrement des sommes indûment versées auprès des personnes ayant participé à la réalisation de l’irrégularité – Notion de “bénéficiaire”.#Affaire C-437/22.

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March 1, 2024 0 Comments

CELEX:62022CJ0314: Judgment of the Court (Tenth Chamber) of 29 February 2024.#„Consortium Remi Group“ AD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Derogation provided for in Article 90(2) – Taxable amount – Reduction of the taxable amount – Total or partial non-payment of the price – Limitation period regarding applications for a subsequent reduction in the taxable amount of VAT – Date from which the limitation period begins to run – Taxable person’s entitlement to interest.#Case C-314/22.

March 1, 2024 0 Comments

CELEX:62022CJ0392: Judgment of the Court (Fourth Chamber) of 29 February 2024.#X v Staatssecretaris van Justitie en Veiligheid.#Reference for a preliminary ruling – Common policy on asylum and immigration – Application for international protection – Charter of Fundamental Rights of the European Union – Article 4 – Risks of inhuman or degrading treatment – Criteria and mechanisms for determining the Member State responsible for examining the application for international protection – Regulation (EU) No 604/2013 – Article 3(2) – Scope of the obligations of the Member State which has sought to have the applicant taken back by the Member State responsible and wishes to transfer the applicant to the latter Member State – Principle of mutual trust – Evidence and standard of proof of the real ris

March 1, 2024 0 Comments

CELEX:62022CJ0549: Judgment of the Court (Second Chamber) of 29 February 2024.#X v Raad van bestuur van de Sociale verzekeringsbank.#Reference for a preliminary ruling – EC-Algeria Association Agreement – Social security for Algerian migrant workers and their survivors – Transfer of benefits to Algeria at the rates applied by virtue of the legislation of the debtor Member State – Survivors’ benefit – National legislation applying the country-of-residence principle – Residence clause involving a reduction in the amount of survivors’ benefit for recipients residing in Algeria.#Case C-549/22.

March 1, 2024 0 Comments

CELEX:62022TJ0318: Judgment of the General Court (Ninth Chamber) of 28 February 2024.#Roberto Passalacqua v European Commission.#Case T-318/22.

March 1, 2024 0 Comments

CELEX:62023TJ0279: Judgment of the General Court (Third Chamber) of 28 February 2024.#Sumol + Compal Marcas SA v European Union Intellectual Property Office.#Case T-279/23.

March 1, 2024 0 Comments

CELEX:62022TJ0746: Judgment of the General Court (Seventh Chamber) of 28 February 2024.#BIW Invest AG v European Union Intellectual Property Office.#Case T-746/22.

March 1, 2024 0 Comments

CELEX:62023TJ0184: Judgment of the General Court (Sixth Chamber) of 28 February 2024.#Puma SE v European Union Intellectual Property Office.#Case T-184/23.

March 1, 2024 0 Comments

CELEX:62023TJ0098: Judgment of the General Court (Third Chamber) of 28 February 2024.#Atomico Investment Holdings Ltd v European Union Intellectual Property Office.#Case T-98/23.

March 1, 2024 0 Comments

CELEX:62022TJ0747: Judgment of the General Court (Seventh Chamber) of 28 February 2024.#BIW Invest AG v European Union Intellectual Property Office.#Case T-747/22.

March 1, 2024 0 Comments

CELEX:62023TJ0164: Judgment of the General Court (Sixth Chamber) of 28 February 2024.#Drinks Prod SRL v European Union Intellectual Property Office.#Case T-164/23.

March 1, 2024 0 Comments

CELEX:62023CO0707: Order of the Court of 23 February 2024.#Breville Pty Ltd v European Union Intellectual Property Office.#Appeal – Community design – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed.#Case C-707/23 P.

March 1, 2024 0 Comments

Obvestilo Komisije v zvezi z uporabo diagonalne kumulacije porekla med pogodbenicami Regionalne konvencije

Obvestilo Komisije v zvezi z uporabo diagonalne kumulacije porekla med pogodbenicami Regionalne konvencije

March 1, 2024 0 Comments

Obvestilo Komisije v zvezi z uporabo diagonalne kumulacije porekla med pogodbenicami Regionalne konvencije

Obvestilo Komisije v zvezi z uporabo diagonalne kumulacije porekla med pogodbenicami Regionalne konvencije

March 1, 2024 0 Comments
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