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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:62022CC0746: Opinion of Advocate General Szpunar delivered on 14 December 2023.###

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CELEX:62022CC0626: Opinion of Advocate General Kokott delivered on 14 December 2023.###

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CELEX:62022CC0090: Opinion of Advocate General Emiliou delivered on 14 December 2023.###

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CELEX:62022CC0687:           Conclusions de l'avocat général M. J. Richard de la Tour, présentées le 14 décembre 2023.###

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CELEX:62022CJ0028:           Urteil des Gerichtshofs (Neunte Kammer) vom 14. Dezember 2023.#TL und WE gegen Mandataire liquidateur de Getin Noble Bank S.A., anciennement Getin Noble Bank S.A.#Vorlage zur Vorabentscheidung – Verbraucherschutz – Richtlinie 93/13/EWG – Missbräuchliche Klauseln in Verbraucherverträgen – Art. 6 Abs. 1 und Art. 7 Abs. 1 – Folgen der Feststellung der Missbräuchlichkeit einer Klausel – An eine Fremdwährung gekoppelter Hypothekendarlehensvertrag, der missbräuchliche Klauseln über den Wechselkurs enthält – Unwirksamkeit dieses Vertrags – Rückgewähransprüche – Verjährungsfrist.#Rechtssache C-28/22.

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CELEX:62022CJ0655:           Urteil des Gerichtshofs (Neunte Kammer) vom 14. Dezember 2023.#I GmbH & Co. KG gegen Hauptzollamt HZA.#Vorlage zur Vorabentscheidung – Landwirtschaft – Gemeinsame Marktorganisation – Zuckersektor – Produktionsabgaben – Verordnung (EU) Nr. 1360/2013 – Erstattung zu Unrecht gezahlter Abgaben – Ausschluss- und Verjährungsfristen – Bestandskraft von Festsetzungsbescheiden – Grundsätze der Äquivalenz und der Effektivität – Grundsatz der Rechtssicherheit.#Rechtssache C-655/22.

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CELEX:62022CJ0456: Judgment of the Court (Third Chamber) of 14 December 2023.#VX and AT v Gemeinde Ummendorf.#Reference for a preliminary ruling – Protection of personal data – Regulation (EU) 2016/679 – Article 82 – Right to compensation and liability – Concept of ‘non-material damage’ – Online publication of the agenda for a municipal council meeting containing personal data – Publication without the consent of the data subjects – Claim of those data subjects seeking compensation for non-material damage.#Case C-456/22.

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CELEX:62021CJ0457: Judgment of the Court (Second Chamber) of 14 December 2023.#European Commission v Grand Duchy of Luxembourg and Others.#Appeal – State aid – Article 107(1) TFEU – Tax ruling adopted by a Member State – Aid declared incompatible with the internal market – Concept of ‘advantage’ – Determination of the reference framework – ‘Normal’ taxation according to national law – Arm’s length principle – Review by the Court of Justice of interpretation and application of national law by the General Court.#Case C-457/21 P.

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CELEX:62021CJ0767: Judgment of the Court (Third Chamber) of 14 December 2023.#Jérôme Rivière and Others v European Parliament.#Appeal – Law governing the institutions – Members of the European Parliament – Rules of Procedure of the European Parliament – Standards of conduct – Rule 10(3) – Prohibition on displaying banners during the sittings of Parliament – Oral measure of the President of the Parliament prohibiting MEPs from displaying national flags on their lecterns – Action for annulment – Article 263 TFEU – Concept of ‘challengeable act’.#Case C-767/21 P.

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CELEX:62022CJ0206: Judgment of the Court (First Chamber) of 14 December 2023.#TF v Sparkasse Südpfalz.#Reference for a preliminary ruling – Protection of the safety and health of workers – Organisation of working time – Article 31(2) of the Charter of Fundamental Rights of the European Union – Directive 2003/88/EC – Article 7 – Right to paid annual leave – SARS-Cov-2 virus – Quarantine measure – Impossible to carry over the paid annual leave granted for a period coinciding with a period of quarantine.#Case C-206/22.

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CELEX:62021CJ0340: Judgment of the Court (Third Chamber) of 14 December 2023.#VB v Natsionalna agentsia za prihodite.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 5 – Principles relating to that processing – Article 24 – Accountability of the controller – Article 32 – Measures implemented to ensure security of processing – Assessment of the appropriateness of such measures – Scope of judicial review – Taking of evidence – Article 82 – Right to compensation and liability – Possible exemption from liability of the controller in the event of infringement by third parties – Claim for compensation for non-material damage based on fear of potential misuse of personal data.#Case C-340/21.

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CELEX:62022CJ0109:           Arrêt de la Cour (sixième chambre) du 14 décembre 2023.#Commission européenne contre Roumanie.#Environnement – Directive 1999/31/CE – Mise en décharge des déchets – Obligation de désaffecter les décharges n’ayant pas obtenu l’autorisation requise – Procédure de désaffectation – Arrêt de la Cour constatant un manquement – Inexécution – Article 260, paragraphe 2, TFUE – Sanctions pécuniaires – Astreinte – Somme forfaitaire.#Affaire C-109/22.

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CELEX:62021CJ0693: Judgment of the Court (Fourth Chamber) of 14 December 2023.#EDP España, SA and Naturgy Energy Group, SA, anciennement Gas Natural SDG, SA v European Commission.#Appeal – State aid – Environmental incentive measure adopted by the Kingdom of Spain for coal-fired power plants – Decision to initiate the formal investigation procedure – Action for annulment.#Joined Cases C-693/21 P and C-698/21 P.

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CELEX:62022CC0519: Opinion of Advocate General Kokott delivered on 14 December 2023.###

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CELEX:62022CC0432:           Schlussanträge des Generalanwalts P. Pikamäe vom 14. Dezember 2023.###

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CELEX:62022TJ0622: Judgment of the General Court (Fourth Chamber) of 13 December 2023.#Viviane Van Oosterwijck v European Commission.#Case T-622/22.

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CELEX:62022TJ0382: Judgment of the General Court (Third Chamber) of 13 December 2023.#Good Services ltd. v European Union Intellectual Property Office.#Case T-382/22.

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CELEX:62022TJ0608: Judgment of the General Court (Second Chamber) of 13 December 2023.#KHG GmbH & Co. KG v European Union Intellectual Property Office.#Case T-608/22.

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CELEX:62023TJ0010: Judgment of the General Court (Sixth Chamber) of 13 December 2023.#Light Tec Ltd v European Union Intellectual Property Office.#Case T-10/23.

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CELEX:62022TJ0381: Judgment of the General Court (Third Chamber) of 13 December 2023.#Good Services ltd. v European Union Intellectual Property Office.#Case T-381/22.

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