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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.


 

UPRS Sodba I U 337/2021-9

V obravnavanem primeru je tožeča stranka od svojega družbenika kupila lastni delež, in sicer za kupnino 127.000,00 EUR. Šlo je torej za eno prodajo, pravne in ekonomske posledice, predvidene za nakup lastnih deležev, pa so tudi dejansko in obenem nesporno nastale, saj je tožeča stranka pridobila lastni poslovni delež, družbenik pa pravico do izplačila kupnine. Po presoji sodišča zato v obravnavanem primeru ne more biti govora o umetnem konstruktu in ima tožeča stranka, ki nasprotuje obdavčitvi z argumentacijo, da je za odkup obstajal ekonomski interes, prav ter je v tem pogledu prišlo do zmotne uporabe materialnega prava.
January 21, 2024 0 Comments

CELEX:62021TJ0297: Judgment of the General Court (Ninth Chamber) of 17 January 2024.#Troy Chemical Company BV and Troy Corp. v European Commission.#Case T-297/21.

January 20, 2024 0 Comments

CELEX:62022TJ0465: Judgment of the General Court (Ninth Chamber) of 20 December 2023.#European Investment Bank v République arabe syrienne.#Case T-465/22.

January 20, 2024 0 Comments

CELEX:62023TJ0047: Judgment of the General Court (Seventh Chamber) of 17 January 2024.#Miłosz Jeleń v European Union Intellectual Property Office.#Case T-47/23.

January 20, 2024 0 Comments

CELEX:62022TJ0466: Judgment of the General Court (Ninth Chamber) of 18 October 2023.#European Investment Bank v République arabe syrienne.#Case T-466/22.

January 20, 2024 0 Comments

CELEX:62021CC0766: Opinion of Advocate General Emiliou delivered on 18 January 2024.###

January 19, 2024 0 Comments

CELEX:62022CC0601: Opinion of Advocate General Ćapeta delivered on 18 January 2024.###

January 19, 2024 0 Comments

CELEX:62023CC0104: Opinion of Advocate General Collins delivered on 18 January 2024.###

January 19, 2024 0 Comments

CELEX:62022CC0240: Opinion of Advocate General Medina delivered on 18 January 2024.###

January 19, 2024 0 Comments

CELEX:62022CC0450: Opinion of Advocate General Medina delivered on 18 January 2024.###

January 19, 2024 0 Comments

CELEX:62022CJ0531:           Arrêt de la Cour (neuvième chambre) du 18 janvier 2024.#Getin Noble Bank S.A. e.a. contre TL.#Renvoi préjudiciel – Directive 93/13/CEE – Clauses abusives dans les contrats conclus avec les consommateurs – Article 3, paragraphe 1 – Article 6, paragraphe 1 – Article 7, paragraphe 1 – Article 8 – Titre exécutoire ayant acquis force de chose jugée – Pouvoir du juge d’examiner d’office le caractère éventuellement abusif d’une clause dans le cadre du contrôle d’une procédure d’exécution forcée – Registre national des clauses de conditions générales jugées illicites – Clauses différentes de celles figurant à ce registre en raison de leur libellé, mais revêtant la même portée et produisant les mêmes effets.#Affaire C-531/22.

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January 19, 2024 0 Comments

CELEX:62022CJ0562: Judgment of the Court (Eighth Chamber) of 18 January 2024.#JD v OB.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Restrictions – Acquisition of agricultural land in a Member State – Obligation for the acquirer to have the status of resident for more than five years.#Case C-562/22.

January 19, 2024 0 Comments

CELEX:62022CJ0791: Judgment of the Court (Ninth Chamber) of 18 January 2024.#G.A. v Hauptzollamt Braunschweig.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 30, first subparagraph – Article 60 – Article 71(1) – Place of taxable transactions – Goods brought into the customs territory of the European Union in a first Member State in breach of customs rules and subsequently transported to a second Member State – Place where import VAT is incurred – National provision referring to EU customs legislation.#Case C-791/22.

January 19, 2024 0 Comments

CELEX:62022CJ0046: Judgment of the Court (First Chamber) of 18 January 2024.#Liam Jenkinson v Council of the European Union and Others.#Appeal – Arbitration clause – Staff of international missions of the European Union – Consecutive fixed-term contracts – Claim that all the contractual relationships should be re-categorised as a ‘contract of indefinite duration’ – Claim for compensation for unfair dismissal – Actions for damages – Principle of non-discrimination – Principle of ne ultra petita – Obligation to state reasons – Distortion of national law – Costs.#Case C-46/22 P.

January 19, 2024 0 Comments

CELEX:62022CJ0227:           Urteil des Gerichtshofs (Dritte Kammer) vom 18. Januar 2024.#IL gegen Regionalna direktsia „Avtomobilna administratsia“ Pleven.#Vorlage zur Vorabentscheidung – Verkehr – Richtlinie 2006/126/EG – Art. 7 Abs. 1 und 3 – Führerschein – Ausstellung, Gültigkeit und Erneuerung – Körperliche und geistige Tauglichkeit zum Führen von Fahrzeugen – Ärztliche Untersuchungen – Häufigkeit – Dokument, mit dem die psychologische Tauglichkeit von Fahrzeugführern bescheinigt wird.#Rechtssache C-227/22.

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January 19, 2024 0 Comments

CELEX:62021CJ0367:           Arrêt de la Cour (dixième chambre) du 18 janvier 2024.#Hewlett Packard Development Company LP contre Senetic Spółka Akcyjna.#Renvoi préjudiciel – Libre circulation des marchandises – Articles 34 et 36 TFUE – Propriété intellectuelle – Marque de l’Union européenne – Règlement (CE) no 207/2009 – Article 13 – Règlement (UE) 2017/1001 – Article 15 – Épuisement du droit conféré par la marque – Mise sur le marché dans l’Union ou dans l’Espace économique européen (EEE) – Consentement du titulaire de la marque – Lieu de première mise sur le marché des produits par le titulaire ou avec son consentement – Charge de la preuve.#Affaire C-367/21.

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January 19, 2024 0 Comments

CELEX:62022CJ0451: Judgment of the Court (Second Chamber) of 18 January 2024.#RTL Nederland BV and RTL Nieuws BV v Minister van Infrastructuur en Waterstaat.#Reference for a preliminary ruling – Aviation transport – Regulation (EU) No 376/2014 – Follow-up of occurrences endangering aviation safety – Article 15 – Confidentiality of details relating to those occurrences – Scope of that confidentiality – Charter of Fundamental Rights of the European Union – Article 11 – Freedom of expression and of information – Freedom of the media – Request for disclosure of information on the downing of an aircraft flying over eastern Ukraine, made by undertakings operating in the media sector – Article 52(1) – Limitation – Conditions.#Case C-451/22.

January 19, 2024 0 Comments

CELEX:62022CJ0218: Judgment of the Court (First Chamber) of 18 January 2024.#BU v Comune di Copertino.#Reference for a preliminary ruling – Social policy – Directive 2003/88/EC – Article 7 – Article 31(2) of the Charter of Fundamental Rights of the European Union – Allowance in lieu of days of leave not taken at the end of the employment relationship – National legislation prohibiting payment of that allowance in the event of the voluntary resignation of a public servant – Control of public expenditure – Organisational needs of the public employer.#Case C-218/22.

January 19, 2024 0 Comments

CELEX:62022CJ0656: Judgment of the Court (Eighth Chamber) of 18 January 2024.#Askos Properties EOOD v Zamestnik izpalnitelen direktor na Darzhaven fond „Zemedelie“.#Reference for a preliminary ruling – Agriculture – Common agricultural policy (CAP) – European Agricultural Fund for Rural Development (EAFRD) – Rural development support measures – Regulation (EC) No 1974/2006 – Lease or letting agreement – Lease agreement concluded between a municipal authority and an aid beneficiary – Commitments over five years – Termination of the lease agreement further to a legislative amendment – Obligation to reimburse the aid received in part or in full – Not possible to adapt those commitments to a new situation for the holding – Definition of ‘force majeure’ and ‘exceptional circumstances’ – Definit

January 19, 2024 0 Comments

CELEX:62022CJ0785: Judgment of the Court (Fourth Chamber) of 18 January 2024.#Eulex Kosovo v SC.#Appeal – Judgment which is the object of an application before the General Court to have it set aside – Inadmissibility.#Case C-785/22 P.

January 19, 2024 0 Comments
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