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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:62022CC0606: Opinion of Advocate General Kokott delivered on 16 November 2023.###

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CELEX:62022CC0627:           Conclusions de l'avocat général M. M. Campos Sánchez-Bordona, présentées le 16 novembre 2023.###

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CELEX:62022CC0671: Opinion of Advocate General Rantos delivered on 16 November 2023.###

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CELEX:62021CJ0583: Judgment of the Court (Fourth Chamber) of 16 November 2023.#NC and Others v BA and Others.#Reference for a preliminary ruling – Directive 2001/23/EC – Article 1(1) – Safeguarding of employees’ rights in the event of transfers of undertakings, businesses or parts of undertakings or businesses – Transfer of a notarial practice – Declaration as to the nullity or unfairness of the dismissal of employees – Determination of seniority for the calculation of compensation – Applicability of the directive – Conditions.#Joined Cases C-583/21 to C-586/21.

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CELEX:62022CJ0391: Judgment of the Court (Tenth Chamber) of 16 November 2023.#Tüke Busz Közösségi Közlekedési Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Article 7(2) and (3) – Differentiated rates of taxation according to the commercial or private use of gas oil – Concept of ‘commercial gas oil used as propellant’ – Gas oil used for the carriage of passengers by regular service – National legislation providing for the reimbursement of excise duty with the exception of gas oil consumed during journeys made for the purpose of maintaining or refuelling passenger vehicles.#Case C-391/22.

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CELEX:62022CJ0366: Judgment of the Court (Sixth Chamber) of 16 November 2023.#Viterra Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Tariff headings – Headings 2304 and 2309 – soya meal.#Case C-366/22.

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CELEX:62022CJ0333: Judgment of the Court (Fifth Chamber) of 16 November 2023.#Ligue des droits humains ASBL and BA v Organe de contrôle de l’information policière.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Directive (EU) 2016/680 – Article 17 – Exercise of the rights of the data subject through the supervisory authority – Verification of the lawfulness of the data processing – Article 17(3) – Obligation to provide the data subject with a minimum of information – Scope – Validity – Article 53 – Right to seek an effective judicial remedy against the supervisory authority – Concept of a ‘legally binding decision’ – Charter of Fundamental Rights of the European Union – Article 8(3) – Control by an independent authority –

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CELEX:62022CJ0415: Judgment of the Court (Seventh Chamber) of 16 November 2023.#JD v Acerta - Caisse d'assurances sociales ASBL and Others.#Reference for a preliminary ruling – Officials of the European Union – Staff Regulations of Officials of the European Union – Compulsory affiliation to the social security scheme of the EU institutions – Retired official of the European Union who pursues a professional activity as a self-employed person – Liability for social security contributions under the scheme of the Member State in which that activity is carried out.#Case C-415/22.

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CELEX:62022CJ0497: Judgment of the Court (Fourth Chamber) of 16 November 2023.#EM v Roompot Service B.V.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Exclusive jurisdiction – First subparagraph of Article 24(1) – Disputes regarding tenancies of immovable property – Contract in relation to the short-term letting of a bungalow in a holiday park concluded between an individual and a tourism professional operating that park.#Case C-497/22.

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CELEX:62022CJ0283: Judgment of the Court (Eighth Chamber) of 16 November 2023.#DZ and Others v Ministerstvo vnútra Slovenskej republiky.#Reference for a preliminary ruling – Carriage by air – Montreal Convention – Article 1(1) and (2) – Scope – Concept of ‘international carriage’ – Article 2(1) – Concept of ‘Carriage performed by the State’ – Article 17(1) – Liability of air carriers in the event of death or bodily injury of a passenger – Air carrier and aircraft operator insurance – Regulation (EC) No 785/2004 – Article 1(1) and Article 2(1) and (2)(a) – Scope – Concept of ‘State aircraft’ – Article 4(1) – Minimum insurance requirements for air carriers and aircraft operators – Crash of a helicopter operated by the public administration of a Member State during a specialised evacuation an

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CELEX:62022CJ0196: Judgment of the Court (Third Chamber) of 16 November 2023.#IB v Regione Lombardia and Provincia di Pavia.#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 4 – Implementation of the aid scheme by the Member States by means of multiannual programmes – Protection of the Union’s financial interests – Regulation (EC, Euratom) No 2988/95 – Article 1 – Concept of ‘irregularity’ – Article 2 – Effective, proportionate and dissuasive nature of administrative measures and penalties – Article 4 – Withdrawal of the wrongly obtained advantage – Detailed rules for applying the integrated a

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CELEX:62022CJ0427: Judgment of the Court (Sixth Chamber) of 16 November 2023.#BG v Varhovna kasatsionna prokuratura.#Reference for a preliminary ruling – Economic and monetary policy – Prudential requirements for credit institutions – Regulation (EU) No 575/2013 – Points 1 and 42 of Article 4(1) – Definitions – Concepts of ‘credit institution’ and ‘authorisation’ – Grant of loans without approval.#Case C-427/22.

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CELEX:62022CJ0318:           Arrêt de la Cour (neuvième chambre) du 16 novembre 2023.#GE Infrastructure Hungary Holding Kft. contre Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Renvoi préjudiciel – Rapprochement des législations – Régime fiscal commun applicable aux fusions, aux scissions, aux scissions partielles, aux apports d’actifs et aux échanges d’actions – Directive 2009/133/CE – Scission partielle – Situation purement interne – Absence de réduction du capital social – Société détenant 100 % du capital de la société apporteuse.#Affaire C-318/22.

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CELEX:62022CJ0349: Judgment of the Court (Eighth Chamber) of 16 November 2023.#NM v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Article 110 TFEU – Internal taxation – Prohibition of discriminatory taxation – Tax on vehicles – Second-hand vehicles imported from other Member States – Application of different tax rates depending on the date of registration of a vehicle in Portugal.#Case C-349/22.

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CELEX:62022CJ0422: Judgment of the Court (Second Chamber) of 16 November 2023.#Zakład Ubezpieczeń Społecznych Oddział w Toruniu v TE.#Reference for a preliminary ruling – Migrant workers – Social security – Legislation applicable – Regulation (EC) No 987/2009 – Articles 5, 6 and 16 – A1 certificate – Inaccuracy of the particulars – Withdrawal on the initiative of the issuing institution – Obligation for the issuing institution to initiate a dialogue and conciliation procedure with the competent authority of the host Member State – None.#Case C-422/22.

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CELEX:62022CJ0472: Judgment of the Court (Sixth Chamber) of 16 November 2023.#NO v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Article 49 TFEU – Freedom of establishment – Articles 63 and 65 TFEU – Free movement of capital – Personal income tax – Tax advantage relating to the taxation of capital gains on transfers of shares in small enterprises – Exclusion of undertakings established in other Member States – Concept of ‘abusive practice’.#Case C-472/22.

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CELEX:62023CC0014:           Conclusions de l'avocat général M. J. Richard de la Tour, présentées le 16 novembre 2023.###

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CELEX:62022TJ0321: Judgment of the General Court (First Chamber) of 15 November 2023.#International Foodstuffs Co. LLC v European Union Intellectual Property Office.#Case T-321/22.

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CELEX:62022TJ0780: Judgment of the General Court (Seventh Chamber) of 15 November 2023.#TUI Holding Spain, SLU v European Union Intellectual Property Office.#Case T-780/22.

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CELEX:62023TJ0019: Judgment of the General Court (Second Chamber) of 15 November 2023.#Laboratorios Normon, SA v European Union Intellectual Property Office.#Case T-19/23.

November 16, 2023 0 Comments
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