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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:62023CO0548:           Ordonnance de la Cour (huitième chambre) du 30 novembre 2023.#Frédéric Baldan contre Commission européenne.#Pourvoi – Article 181 du règlement de procédure de la Cour – Recours en indemnité – Crise de la COVID-19 – Comportement de la Commission européenne, de sa présidente et de ses membres – Perte de confiance dans l’Union européenne – Préjudice moral – Charge de la preuve – Dénaturation des éléments de preuve – Pourvoi, en partie, manifestement irrecevable et, en partie, manifestement non fondé.#Affaire C-548/23 P.

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December 7, 2023 0 Comments

CELEX:62023CO0310:           Ordonnance de la Cour (huitième chambre) du 27 novembre 2023.#Groupama Asigurări SA contre Asigurarea Românească – Asirom Vienna Insurance Group SA et GE.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Réponse pouvant être clairement déduite de la jurisprudence – Article 267 TFUE – Interprétation d’un arrêt antérieur de la Cour – Coopération judiciaire en matière civile – Règlements (CE) no 864/2007 et (CE) no 593/2008 – Accident causé par un véhicule tractant une semi‑remorque – Véhicule et semi-remorque assurés par des assureurs différents – Accident survenu dans un État membre autre que celui de la conclusion des contrats d’assurance – Action récursoire entre les assureurs – Loi applicable.#Affaire C-310/23.

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CELEX:62022CC0706: Opinion of Advocate General Richard de la Tour delivered on 7 December 2023.###

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CELEX:62022CC0547: Opinion of Advocate General Collins delivered on 7 December 2023.###

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CELEX:62021CC0587: Opinion of Advocate General Pikamäe delivered on 7 December 2023.###

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CELEX:62022CC0680: Opinion of Advocate General Pikamäe delivered on 7 December 2023.###

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CELEX:62022CJ0140:           Arrêt de la Cour (neuvième chambre) du 7 décembre 2023.#SM e.a. contre mBank S.A.#Renvoi préjudiciel – Protection des consommateurs – Directive 93/13/CEE – Clauses abusives dans les contrats conclus avec les consommateurs – Article 6, paragraphe 1, et article 7, paragraphe 1 – Effets de la constatation du caractère abusif d’une clause – Contrat de prêt hypothécaire indexé sur une devise étrangère contenant des clauses abusives concernant le taux de change – Nullité de ce contrat – Actions en restitution – Intérêts légaux – Délai de prescription.#Affaire C-140/22.

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December 7, 2023 0 Comments

CELEX:62022CJ0026: Judgment of the Court (First Chamber) of 7 December 2023.#UF v Land Hessen.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 5(1)(a) – Principle of ‘lawfulness’ – Point (f) of the first subparagraph of Article 6(1) – Necessity of processing for the purposes of the legitimate interests pursued by the controller or by a third party – Article 17(1)(d) – Right to erasure where personal data have been unlawfully processed – Article 40 – Codes of conduct – Article 78(1) – Right to an effective judicial remedy against a supervisory authority – Decision taken by the supervisory authority on a complaint – Scope of judicial review of that decision – Credit information agencies – S

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CELEX:62022CJ0329: Judgment of the Court (Tenth Chamber) of 7 December 2023.#Zamestnik izpalnitelen direktor na Darzhaven fond „Zemedelie“ v IW.#Reference for a preliminary ruling – Agriculture – European Agricultural Fund for Rural Development (EAFRD) funding – Regulation (EU) No 1305/2013 – Support for rural development – Article 29(3) – Organic farming – Financial support for organic in-conversion production – Concepts of ‘initial period’ and ‘conversion period’ – Regulation (EC) No 889/2008 – Organic beekeeping – Minimum conversion period – Article 38(3) – Regulation (EC) No 834/2007 – Article 17 – Conversion.#Case C-329/22.

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CELEX:62022CJ0434: Judgment of the Court (Ninth Chamber) of 7 December 2023.#AS “Latvijas valsts meži” v Dabas aizsardzības pārvalde and Vides pārraudzības valsts birojs.#Reference for a preliminary ruling – Environment – Conservation of natural habitats and of wild fauna and flora – Directive 92/43/EEC – Article 6(3) – Concept of ‘plan or project’ on a protected site – Intervention in a forest to protect it from fire – Need to carry out a prior assessment of the implications of that intervention for the site concerned.#Case C-434/22.

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CELEX:62022CJ0700: Judgment of the Court (Fourth Chamber) of 7 December 2023.#RegioJet a. s. and STUDENT AGENCY k.s. v České dráhy a.s. and Others.#Reference for a preliminary ruling – Regulation (EU) 2015/1589 – Existing aid and new aid – Aid granted in disregard of the procedural rules laid down in Article 108(3) TFEU – Expiry of the limitation period provided for in Article 17 of Regulation (EU) 2015/1589 – Obligation on the national court to order the recovery of the aid.#Case C-700/22.

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CELEX:62022CJ0587: Judgment of the Court (Seventh Chamber) of 7 December 2023.#European Commission v Hungary.#Failure of a Member State to fulfil obligations – Environment – Directive 91/271/EEC – Treatment of urban waste water – Article 3 – Collecting systems – Individual systems – Article 4 – Secondary or equivalent treatment – Article 5 – Sensitive areas – Article 15 – Monitoring of discharges.#Case C-587/22.

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CELEX:62022CJ0441:           Arrêt de la Cour (dixième chambre) du 7 décembre 2023.#Zamestnik-ministar na regionalnoto razvitie i blagoustroystvoto i rakovoditel na Upravlyavashtia organ na Operativna programa „Regioni v rastezh“ 2014-2020 contre Obshtina Razgrad.#Renvoi préjudiciel – Marchés publics – Fonds structurels et d’investissement européens – Exécution du marché – Directive 2014/24/UE – Article 72 – Modification de marchés en cours – Modification du délai d’exécution – Modification substantielle – Circonstances imprévisibles.#Affaire C-441/22.

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December 7, 2023 0 Comments

CELEX:62021CJ0634: Judgment of the Court (First Chamber) of 7 December 2023.#OQ v Land Hessen.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 22 – Automated individual decision-making – Credit information agencies – Automated establishment of a probability value concerning the ability of a person to meet payment commitments in the future (‘scoring’) – Use of that probability value by third parties.#Case C-634/21.

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CELEX:62021CJ0830: Judgment of the Court (Third Chamber) of 7 December 2023.#Syngenta Agro GmbH v Agro Trade Handelsgesellschaft mbH.#Reference for a preliminary ruling – Approximation of laws – Regulation (EC) No 1107/2009 – Placing of plant protection products on the market – Article 52 – Parallel trade – Regulation (EU) No 547/2011 – Labelling requirements for plant protection products – Annex I, paragraph 1(b) and (f) – Name and address of the holder of the authorisation – Batch number.#Case C-830/21.

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CELEX:62022CJ0518: Judgment of the Court (Second Chamber) of 7 December 2023.#J.M.P. v AP Assistenzprofis GmbH.#Reference for a preliminary ruling – Social policy – Equal treatment in employment and occupation – Directive 2000/78/EC – Article 2(5) – Prohibition of discrimination on grounds of age – United Nations Convention on the Rights of Persons with Disabilities – Article 19 – Living independently and being included in the community – Charter of Fundamental Rights of the European Union – Article 26 – Social and occupational integration of persons with disabilities – Personal assistance service for persons with disabilities – Job offer stating a minimum age and maximum age of the person to be hired – Account taken of the wishes and interests of the disabled person – Justification.#Case

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CELEX:62021TJ0807: Judgment of the General Court (Tenth Chamber) of 6 December 2023.#QI v European Commission.#Case T-807/21.

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CELEX:62022TJ0298: Judgment of the General Court (Sixth Chamber) of 6 December 2023.#BB Services GmbH v European Union Intellectual Property Office.#Case T-298/22.

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CELEX:62022TJ0627: Judgment of the General Court (Sixth Chamber) of 6 December 2023.#Vi.ni.ca. Srl - soc. agr. v European Union Intellectual Property Office.#Case T-627/22.

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CELEX:62021TJ0731: Judgment of the General Court (Ninth Chamber) of 6 December 2023.#Kopřiva - Horák v. o. s. v European Commission.#Case T-731/21.

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