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:62022CJ0066: Judgment of the Court (Grand Chamber) of 21 December 2023.#Infraestruturas de Portugal, SA and Futrifer Indústrias Ferroviárias, SA v Toscca - Equipamentos em Madeira Ldª.#Reference for a preliminary ruling – Procedures for the award of public works contracts, public supply contracts and public service contracts – Directive 2014/24/EU – Point (d) of the first subparagraph of Article 57(4) – Award of public contracts in the transport sector – Directive 2014/25/EU – Article 80(1) – Facultative grounds for exclusion – Obligation to transpose – Economic operator entering into agreements aimed at distorting competition – Competence of the contracting authority – Impact of an earlier decision of a competition authority – Principle of proportionality – Article 47 of the Charter December 22, 2023 0 Comments	CELEX:62022CJ0278: Judgment of the Court (Fifth Chamber) of 21 December 2023.#AUTOTECHNICA FLEET SERVICES d.o.o., anciennement ANTERRA d.o.o. v Hrvatska agencija za nadzor financijskih usluga.#Reference for a preliminary ruling – Freedom of establishment – Freedom to provide services – Directive 2006/123/EC – Article 2(2)(b) – Scope – Exclusion of financial services – Long-term rental of motor vehicles – Articles 9(1) and 10(1) and (2) – Services subject to prior authorisation.#Case C-278/22. December 22, 2023 0 Comments
CELEX:62022CJ0096: Urteil des Gerichtshofs (Fünfte Kammer) vom 21. Dezember 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. gegen Autoridade Tributária e Aduaneira.#Vorlage zur Vorabentscheidung – Freier Warenverkehr – Art. 34 AEUV – Mengenmäßige Einfuhrbeschränkungen – Maßnahmen gleicher Wirkung – Nationale Regelung, die die Zigarettenmengen, die in einem bestimmten Zeitraum in den steuerrechtlich freien Verkehr überführt werden dürfen, auf eine Höchstmenge beschränkt, die dem monatlichen Durchschnitt der in den vorangegangenen zwölf Monaten in den steuerrechtlich freien Verkehr überführten Mengen entspricht – Art. 36 AEUV – Rechtfertigung – Bekämpfung von Steuerhinterziehung und missbräuchlichen Verhaltensweisen – Schutz der öffentlichen Gesundheit – S This document does not exist in English. December 22, 2023 0 Comments	CELEX:62021CJ0667: Arrêt de la Cour (troisième chambre) du 21 décembre 2023.#ZQ contre Medizinischer Dienst der Krankenversicherung Nordrhein, Körperschaft des öffentlichen Rechts.#Renvoi préjudiciel – Protection des personnes physiques à l’égard du traitement des données à caractère personnel – Règlement (UE) 2016/679 – Article 6, paragraphe 1 – Conditions de licéité du traitement – Article 9, paragraphes 1 à 3 – Traitement portant sur des catégories particulières de données – Données concernant la santé – Appréciation de la capacité de travail d’un employé – Service médical en matière d’assurance maladie traitant des données relatives à la santé de ses propres employés – Admissibilité et conditions d’un tel traitement – Article 82, paragraphe 1 – Droit à réparation et responsa This document does not exist in English. December 22, 2023 0 Comments
CELEX:62021CJ0488: Judgment of the Court (Grand Chamber) of 21 December 2023.#GV v Chief Appeals Officer and Others.#Reference for a preliminary ruling – Citizenship of the European Union – Articles 21 and 45 TFEU – Right of Union citizens to move and reside freely in the territory of the Member States – Worker having acquired the nationality of the host Member State while retaining his or her nationality of origin – Directive 2004/38/EC – Article 3 – Beneficiaries – Article 2(2)(d) – Family member – Dependent direct relatives in the ascending line of a worker who is a Union citizen – Article 7(1)(a) and (d) – Right of residence for more than three months – Retention of the status of dependant in the host Member State – Article 14(2) – Retention of the right of residence – Regulation (EU) December 22, 2023 0 Comments	CELEX:62022CJ0421: Urteil des Gerichtshofs (Fünfte Kammer) vom 21. Dezember 2023.#SIA „DOBELES AUTOBUSU PARKS” u. a. gegen Iepirkumu uzraudzības birojs und VSIA „Autotransporta direkcija”.#Vorlage zur Vorabentscheidung – Verkehr – Öffentliche Personenverkehrsdienste auf Schiene und Straße – Verordnung (EG) Nr. 1370/2007 – Art. 1 Abs. 1 – Art. 2a Abs. 2 – Art. 3 Abs. 1 – Art. 4 Abs. 1 – Art. 6 Abs. 1 – Auftrag für öffentliche Personenverkehrsdienste mit Bussen – Verfahren zur Vergabe eines öffentlichen Dienstleistungsauftrags – Offenes, transparentes und diskriminierungsfreies Ausschreibungsverfahren – Ausschreibungsbedingungen – Höhe der von der zuständigen nationalen Behörde gewährten Ausgleichsleistung – Indexierung, die zeitlich und auf spezifische Kostenkategorien beschränkt This document does not exist in English. December 22, 2023 0 Comments
CELEX:62022CJ0398: Judgment of the Court (Seventh Chamber) of 21 December 2023.#Generalstaatsanwaltschaft Berlin v 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 appeal – National legislation imposing an absolute prohibition on surrender of the person concerned in the case of a decision rendered in absentia – Obligation to interpret national law in conformity with EU law December 22, 2023 0 Comments	CELEX:62022CJ0431: Judgment of the Court (Second Chamber) of 21 December 2023.#Scuola europea di Varese v PD, en qualité de personne exerçant la responsabilité parentale sur NG and LC, en qualité de personne exerçant la responsabilité parentale sur NG.#Reference for a preliminary ruling – Convention defining the Statute of the European Schools – Article 27(2) – General Rules of the European Schools – Articles 62, 66 and 67 – Challenge to the decision of a Class Council not to authorise a pupil to be promoted to the year above in the secondary school – Lack of jurisdiction of the national courts – Sole jurisdiction of the Complaints Board of the European Schools – Effective judicial protection.#Case C-431/22. December 22, 2023 0 Comments
CELEX:62022CJ0396: Judgment of the Court (Seventh Chamber) of 21 December 2023.##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’ – Proceedings amending sentences previously passed – Decision imposing a cumulative sentence – Decision handed down without the person concerned having appeared in person – National legislation imposing an absolute prohibition on surrender of the person concerned in the case of a decision rendered in absentia – Obligation to in December 22, 2023 0 Comments	CELEX:62022CJ0340: Judgment of the Court (First Chamber) of 21 December 2023.#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.#Case C-340/22. December 22, 2023 0 Comments
CELEX:62022CJ0397: Judgment of the Court (Seventh Chamber) of 21 December 2023.#Generalstaatsanwaltschaft Berlin v 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 appeal – National legislation imposing an absolute prohibition on surrender of the person concerned in the case of a decision rendered in absentia – Obligation to interpret national law in conformity with EU law December 22, 2023 0 Comments	CELEX:62021CJ0718: Arrêt de la Cour (grande chambre) du 21 décembre 2023.#L.G. contre Krajowa Rada Sądownictwa.#Renvoi préjudiciel – Article 267 TFUE – Notion de “juridiction” – Critères – Izba Kontroli Nadzwyczajnej i Spraw Publicznych (chambre de contrôle extraordinaire et des affaires publiques) du Sąd Najwyższy (Cour suprême, Pologne) – Renvoi préjudiciel émanant d’une formation de jugement n’ayant pas la qualité de tribunal indépendant et impartial, établi préalablement par la loi – Irrecevabilité.#Affaire C-718/21. This document does not exist in English. December 22, 2023 0 Comments
CELEX:62021TJ0055: Judgment of the General Court (Fifth Chamber, Extended Composition) of 20 December 2023.#Stadtwerke Leipzig GmbH v European Commission.#Case T-55/21. December 22, 2023 0 Comments	CELEX:62021TJ0263: Judgment of the General Court (First Chamber) of 20 December 2023.#Oleksandr Viktorovych Yanukovych v Council of the European Union.#Case T-263/21. December 22, 2023 0 Comments
CELEX:62021TJ0062: Judgment of the General Court (Fifth Chamber, Extended Composition) of 20 December 2023.#GGEW, Gruppen-Gas- und Elektrizitätswerk Bergstraße AG v European Commission.#Case T-62/21. December 22, 2023 0 Comments	CELEX:62021TJ0262: Judgment of the General Court (First Chamber) of 20 December 2023.#Viktor Fedorovych Yanukovych v Council of the European Union.#Cases T-262/21 and T-256/22. December 22, 2023 0 Comments
CELEX:62022TJ0283: Judgment of the General Court (First Chamber) of 20 December 2023.#Vadim Nikolaevich Moshkovich v Council of the European Union.#Case T-283/22. December 22, 2023 0 Comments	CELEX:62022TJ0369: Judgment of the General Court (Fourth Chamber) of 20 December 2023.#Michael Heßler v European Commission.#Case T-369/22. December 22, 2023 0 Comments
CELEX:62022TJ0564: Judgment of the General Court (Third Chamber) of 20 December 2023.#Pierre Balmain v European Union Intellectual Property Office.#Case T-564/22. December 22, 2023 0 Comments	CELEX:62022TJ0736: Judgment of the General Court (Third Chamber) of 20 December 2023.#Campofrio Food Group, SA v European Union Intellectual Property Office.#Case T-736/22. December 22, 2023 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:62021TJ0055: Judgment of the General Court (Fifth Chamber, Extended Composition) of 20 December 2023.#Stadtwerke Leipzig GmbH v European Commission.#Case T-55/21.

CELEX:62021TJ0263: Judgment of the General Court (First Chamber) of 20 December 2023.#Oleksandr Viktorovych Yanukovych v Council of the European Union.#Case T-263/21.

CELEX:62021TJ0062: Judgment of the General Court (Fifth Chamber, Extended Composition) of 20 December 2023.#GGEW, Gruppen-Gas- und Elektrizitätswerk Bergstraße AG v European Commission.#Case T-62/21.

CELEX:62021TJ0262: Judgment of the General Court (First Chamber) of 20 December 2023.#Viktor Fedorovych Yanukovych v Council of the European Union.#Cases T-262/21 and T-256/22.

CELEX:62022TJ0283: Judgment of the General Court (First Chamber) of 20 December 2023.#Vadim Nikolaevich Moshkovich v Council of the European Union.#Case T-283/22.

CELEX:62022TJ0369: Judgment of the General Court (Fourth Chamber) of 20 December 2023.#Michael Heßler v European Commission.#Case T-369/22.

CELEX:62022TJ0564: Judgment of the General Court (Third Chamber) of 20 December 2023.#Pierre Balmain v European Union Intellectual Property Office.#Case T-564/22.

CELEX:62022TJ0736: Judgment of the General Court (Third Chamber) of 20 December 2023.#Campofrio Food Group, SA v European Union Intellectual Property Office.#Case T-736/22.

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