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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:62022CC0112:           Schlussanträge des Generalanwalts P. Pikamäe vom 25. Januar 2024.###

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January 26, 2024 0 Comments

CELEX:62022CJ0438: Judgment of the Court (Second Chamber) of 25 January 2024.#Em akaunt BG ЕООD v Zastrahovatelno aktsionerno druzhestvo Armeets AD.#Reference for a preliminary ruling – Competition – Agreements, decisions and concerted practices – Article 101 TFEU – Setting of minimum fee amounts by a lawyers’ professional organisation – Decision by an association of undertakings – Court prohibited from ordering reimbursement of fees in an amount less than those minimum amounts – Restriction of competition – Justifications – Legitimate objectives – Quality of the services provided by the lawyers – Implementation of the judgment of 23 November 2017, CHEZ Elektro Bulgaria and FrontEx International (C‑427/16 and C‑428/16, EU:C:2017:890) – Whether the Wouters case-law may be relied on in a sit

January 26, 2024 0 Comments

CELEX:62022CJ0277: Judgment of the Court (Eighth Chamber) of 25 January 2024.#Global NRG Kereskedelmi és Tanácsadó Zrt. v Magyar Energetikai és Közmű-szabályozási Hivatal.#Reference for a preliminary ruling – Internal market in natural gas – Directive 2009/73/EC – Article 41(17) – Natural gas transmission system – National regulatory authority – Fixing of system usage charges and connection fees – Fixing of remuneration for any services provided by the system operator – Concept of ‘a party affected by a decision of a regulatory authority’ – Appeal against that decision – Right to an effective remedy – Article 47 of the Charter of Fundamental Rights of the European Union.#Case C-277/22.

January 26, 2024 0 Comments

CELEX:62022CJ0058: Judgment of the Court (First Chamber) of 25 January 2024.#NR v Parchetul de pe lângă Curtea de Apel Craiova.#Reference for a preliminary ruling – Charter of Fundamental Rights of the European Union – Article 50 – Principle ne bis in idem – Criminal proceedings brought in rem – Order that no further action be taken adopted by a public prosecutor’s office – Admissibility of later criminal proceedings brought in personam in respect of the same facts – Conditions to be satisfied for it to be held that a person has been finally acquitted or convicted – Requirement for a detailed investigation – No interview of a potential witness – No interview of the person concerned as a ‘suspect’.#Case C-58/22.

January 26, 2024 0 Comments

CELEX:62022CJ0722: Judgment of the Court (Eighth Chamber) of 25 January 2024.##Reference for a preliminary ruling – Area of freedom, justice and security – Judicial cooperation in criminal matters – Framework Decision 2005/212/JHA – Confiscation of crime-related proceeds, instrumentalities and property – Third indent of Article 1 – Concept of ‘instrumentality’ – Article 2(1) – Obligation for Member States to take measures to enable the confiscation of instrumentalities from criminal offences – Vehicle used to transport excise goods without a tax marking in breach of the law.#Case C-722/22.

January 26, 2024 0 Comments

CELEX:62023TJ0055: Judgment of the General Court (Sixth Chamber) of 24 January 2024.#Tiendanimal Comercio Electronico de Articulos para Mascotas, SL v European Union Intellectual Property Office.#Case T-55/23.

January 26, 2024 0 Comments

CELEX:62022TJ0201: Judgment of the General Court (Sixth Chamber) of 24 January 2024.#TA Towers ApS v European Union Intellectual Property Office.#Case T-201/22.

January 26, 2024 0 Comments

CELEX:62021TJ0495: Judgment of the General Court (Fourth Chamber) of 24 January 2024.#Kingdom of Spain v European Commission.#Case T-495/21.

January 26, 2024 0 Comments

CELEX:62022TJ0603: Judgment of the General Court (Sixth Chamber) of 24 January 2024.#Agus sp. z o.o. v European Union Intellectual Property Office.#Case T-603/22.

January 26, 2024 0 Comments

CELEX:62022TJ0202: Judgment of the General Court (Sixth Chamber) of 24 January 2024.#TA Towers ApS v European Union Intellectual Property Office.#Case T-202/22.

January 26, 2024 0 Comments

CELEX:62022TJ0537: Judgment of the General Court (Third Chamber) of 24 January 2024.#Delta-Sport Handelskontor GmbH v European Union Intellectual Property Office.#Case T-537/22.

January 26, 2024 0 Comments

CELEX:62022TJ0636: Judgment of the General Court (Second Chamber) of 24 January 2024.#U. I. Lapp GmbH v European Union Intellectual Property Office.#Case T-636/22.

January 26, 2024 0 Comments

CELEX:62022TJ0562: Judgment of the General Court (Second Chamber) of 24 January 2024.#Noah Clothing LLC v European Union Intellectual Property Office.#Case T-562/22.

January 26, 2024 0 Comments

CELEX:62022CJ0481: Judgment of the Court (Ninth Chamber) of 25 January 2024.#European Commission v Ireland.#Failure of a Member State to fulfil obligations – Directive 98/83/EC – Quality of water intended for human consumption – Article 4(1) – Obligation on Member States to take the measures necessary to ensure that water intended for human consumption is wholesome and clean – Annex I, Part B – Exceedance of limit values for concentrations of trihalomethanes in drinking water – Article 8(2) – Obligation on Member States to take the necessary remedial action as soon as possible to restore the quality of the water and to give priority to their enforcement action.#Case C-481/22.

January 26, 2024 0 Comments

CELEX:62020CO0663(01)_INF:           Ordonnance de la Cour (sixième chambre) du 9 novembre 2023.#Hypo Vorarlberg Bank AG contre Conseil de résolution unique (CRU).#Taxation des dépens.#Affaire C-663/20 P-DEP.

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January 26, 2024 0 Comments

CELEX:62022CJ0262_INF: Judgment of the Court (Sixth Chamber) of 28 September 2023.#QI and Others v European Commission and European Central Bank.#Appeal – Action for damages – Economic and monetary policy – Restructuring of Greek public debt – Private sector involvement – Mandatory exchange of State bonds governed by Greek law – Collective action clauses – Activation – Damage relating to the reduction of the face value of the government bonds exchanged – Principle of proportionality.#Case C-262/22 P.

January 26, 2024 0 Comments

CELEX:62023CO0043_INF: Order of the Court (Eighth Chamber) of 5 October 2023.#Thomas Heidmann v European Parliament and Council of the European Union.#Case C-43/23 P.

January 26, 2024 0 Comments

CELEX:62021CJ0803_INF: Judgment of the Court (First Chamber) of 7 September 2023.#Versobank AS v European Central Bank.#Appeal – Prudential supervision of credit institutions – Specific supervisory tasks assigned to the European Central Bank (ECB) – Decision to withdraw the authorisation of the credit institution Versobank AS – Division of powers between the ECB and the national competent authorities – Procedural rights – Procedural defects.#Case C-803/21 P.

January 26, 2024 0 Comments

CELEX:62023CO0473_INF: Order of the Court of 7 November 2023.#Bimbo, SA v European Union Intellectual Property Office.#Appeal – EU trade mark – 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-473/23 P.

January 26, 2024 0 Comments

CELEX:62023CJ0054: Judgment of the Court (Third Chamber) of 25 January 2024.#WY v Laudamotion GmbH and Ryanair DAC.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Article 5(1) – Article 7(1) – Compensation for air passengers in the event of a long delay to a flight – Loss of time – Replacement flight booked by the passenger – Passenger arriving at the final destination less than three hours later than the original scheduled arrival time – No compensation.#Case C-54/23.

January 26, 2024 0 Comments
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