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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:32023D0993R(01)

The corrigendum does not concern the English version.
November 24, 2023 0 Comments

CELEX:62021CO0773:           Ordonnance de la Cour (sixième chambre) du 16 novembre 2023.#AV et AW contre Parlement européen.#Pourvoi – Fonction publique – Fonctionnaires – Procédure disciplinaire – Sanction disciplinaire – Rétrogradation – Enquête de l’Office européen de lutte antifraude (OLAF) – Procédure pénale nationale parallèle – Mandat de l’avocat – Proportionnalité de la sanction disciplinaire – Article 181 du règlement de procédure de la Cour – Pourvoi, en partie, manifestement irrecevable et, en partie, manifestement non fondé.#Affaire C-773/21 P.

This document does not exist in English.
November 23, 2023 0 Comments

CELEX:62023CO0203:           Ordonnance de la Cour (neuvième chambre) du 16 novembre 2023.#PL contre État belge.#Renvoi préjudiciel – Article 53, paragraphe 2, et article 94 du règlement de procédure de la Cour – Exigence de présentation du contexte factuel et réglementaire du litige au principal ainsi que des raisons justifiant la nécessité d’une réponse à la question préjudicielle – Absence de précisions suffisantes – Irrecevabilité manifeste.#Affaire C-203/23.

This document does not exist in English.
November 23, 2023 0 Comments

CELEX:62020TO0212_INF: Order of the General Court (Third Chamber) of 6 September 2023.#Operator Gazociągów Przesylowych Gaz-System S.A. v European Union Agency for the Cooperation of Energy Regulators.#Case T-212/20.

November 23, 2023 0 Comments

CELEX:62022CC0221: Opinion of Advocate General Collins delivered on 23 November 2023.###

November 23, 2023 0 Comments

CELEX:62022CC0420:           Schlussanträge des Generalanwalts J. Richard de la Tour vom 23. November 2023.###

This document does not exist in English.
November 23, 2023 0 Comments

CELEX:62022CC0029: Opinion of Advocate General Ćapeta delivered on 23 November 2023.###

November 23, 2023 0 Comments

CELEX:62022CC0634: Opinion of Advocate General Campos Sánchez-Bordona delivered on 23 November 2023.###

November 23, 2023 0 Comments

CELEX:62021CC0801: Opinion of Advocate General Szpunar delivered on 23 November 2023.###

November 23, 2023 0 Comments

CELEX:62022CC0351: Opinion of Advocate General Ćapeta delivered on 23 November 2023.###

November 23, 2023 0 Comments

CELEX:62021CJ0209: Judgment of the Court (Fourth Chamber) of 23 November 2023.#Ryanair DAC v European Commission.#Appeal – State aid – Article 107(3)(b) TFEU – Swedish air transport market – Aid scheme notified by the Kingdom of Sweden – Loan guarantees to support airlines amid the COVID-19 pandemic – Temporary Framework for State aid measures – Decision by the European Commission not to raise objections – Aid intended to remedy a serious disturbance in the economy – Principles of proportionality and non-discrimination – Free provision of services.#Case C-209/21 P.

November 23, 2023 0 Comments

CELEX:62022CJ0084: Judgment of the Court (Fourth Chamber) of 23 November 2023.#Right to Know CLG v An Taoiseach.#Reference for a preliminary ruling – Environment – Aarhus Convention – Directive 2003/4/EC – Public access to environmental information – Refusal of a request for information – Records of government meetings – Discussions relating to greenhouse gas emissions – Article 4(1) and (2) – Exceptions to the right of access to information – Concepts of ‘internal communications’ and ‘proceedings of public authorities’ – Judicial review – Quashing of the decision refusing access – Applicable exception identified in the judgment – Res judicata.#Case C-84/22.

November 23, 2023 0 Comments

CELEX:62022CJ0213: Judgment of the Court (Third Chamber) of 23 November 2023.#Instituto de Financiamento da Agricultura e Pescas, IP v CS.#Reference for a preliminary ruling – Common agricultural policy – Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF) – Community aid scheme for forestry measures in agriculture – Regulation (EEC) No 2080/92 – Article 3, first paragraph, points (b) and (c) – Aid scheme – Maintenance premiums and premiums for loss of income – Conditions for granting – National legislation laying down a requirement of a minimum reforestation density of the plots – Failure to comply with the requirement for a reason not attributable to the beneficiary – Obligation to repay the aid – Force majeure – Principle of proportionality.#Case C-213/22.

November 23, 2023 0 Comments

CELEX:62022CJ0480: Judgment of the Court (Tenth Chamber) of 23 November 2023.##Reference for a preliminary ruling – Public contracts – Review procedures relating to the award of public contracts – Directive 2014/25/EU – Article 57(3) – Contracting entity having its head office in a Member State other than that of the head office of a central purchasing body acting in its name and on its behalf – Access to the review procedures – Applicable procedural rules and jurisdiction of review bodies.#Case C-480/22.

November 23, 2023 0 Comments

CELEX:62022CJ0682: Judgment of the Court (Tenth Chamber) of 23 November 2023.#LM v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak.#Reference for a preliminary ruling – Regulation (EC) No 1085/2006 – Assistance granted under the instrument for pre-accession assistance (IPA) – Regulation (EC) No 718/2007 – Article 7(1) and (3) – Conclusion of a framework agreement between the European Commission and the beneficiary country concerned – Rules for cooperation concerning the EU financial assistance granted to that beneficiary country – Taxes and fiscal charges – IPA framework agreement Albania-EC – Contract financed by the European Union – Expert having the status neither of an official nor of a member of staff of the European Union – Article 26(

November 23, 2023 0 Comments

CELEX:62022CJ0532: Judgment of the Court (Tenth Chamber) of 23 November 2023.#Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca and Administraţia Judeţeană a Finanţelor Publice Cluj v SC Westside Unicat.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 53 – Services in respect of admissions to entertainment events – Place of supply of services – Streaming of interactive video sessions – Making available of a location and of the equipment necessary for the video capture of performances and for the implementation of accompaniment in order to provide quality performances.#Case C-532/22.

November 23, 2023 0 Comments

CELEX:62022CJ0260: Judgment of the Court (First Chamber) of 23 November 2023.#Seven.One Entertainment Group GmbH v Corint Media GmbH.#Reference for a preliminary ruling – Harmonisation of certain aspects of copyright and related rights in the information society – Directive 2001/29/EC – Article 2(e) – Broadcasting organisations – Reproduction right of fixations of broadcasts – Article 5(2)(b) – Private copying exception – Fair compensation – Harm to broadcasting organisations – Equal treatment – National legislation excluding broadcasting organisations from the right to fair compensation.#Case C-260/22.

November 23, 2023 0 Comments

CELEX:62022CJ0321: Judgment of the Court (Fourth Chamber) of 23 November 2023.#ZL and Others v Provident Polska S.A.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Consumer credit agreement – Article 3(1) – Significant imbalance – Non-interest credit costs – Article 7(1) – Action for a declaratory judgment – Interest in bringing proceedings – Article 6(1) – Finding that a term is unfair – Consequences.#Case C-321/22.

November 23, 2023 0 Comments

CELEX:62022CJ0374: Judgment of the Court (Second Chamber) of 23 November 2023.#XXX v Commissaire général aux réfugiés et aux apatrides.#Reference for a preliminary ruling – Directive 2011/95/EU – Standards for granting refugee status or subsidiary protection status – Father of minor refugee children born in Belgium – Father not a ‘family member’ within the meaning of Article 2(j) of that directive – Application for the grant of international protection, as a derived right, submitted by that father – Rejection – No obligation on Member States to recognise the right of the person concerned to obtain that protection if he does not individually qualify for it – Article 23(2) of that directive – Inapplicability.#Case C-374/22.

November 23, 2023 0 Comments

CELEX:62022CJ0201: Judgment of the Court (Fifth Chamber) of 23 November 2023.#Kopiosto r.y. v Telia Finland Oyj.#Reference for a preliminary ruling – Intellectual property rights – Directive 2014/26/EU – Collective management of copyright and related rights – Collective management organisation – Directive 2004/48/EC – Measures, procedures and remedies necessary to ensure the enforcement of intellectual property rights – Article 4 – Persons entitled to seek the application of the measures, procedures and remedies provided for in Directive 2004/48/EC – Collective management organisation authorised to carry out extended collective licensing – Standing to bring proceedings for the defence of intellectual property rights.#Case C-201/22.

November 23, 2023 0 Comments
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