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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:62022CJ0293: Judgment of the Court (Fourth Chamber) of 9 November 2023.#Chemours Netherlands BV v European Chemicals Agency.#Appeal – Regulation (EC) No 1907/2006 (REACH Regulation) – Article 57(f) – Substances of very high concern – Identification – Conditions – Serious effects on health or the environment – Equivalent level of concern – 2,3,3,3-tetrafluoro-2-(heptafluoropropoxy)propionic acid, its salts and its acyl halides – Identification as a substance fulfilling the criteria for inclusion in Annex XIV to that regulation.#Case C-293/22 P.

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CELEX:62022CJ0353:           Arrêt de la Cour (huitième chambre) du 9 novembre 2023.#Commission européenne contre Royaume de Suède.#Manquement d’État – Article 258 TFUE – Directive (UE) 2017/853 – Contrôle de l’acquisition et de la détention d’armes – Article 260, paragraphe 3, TFUE – Sanctions pécuniaires – Transposition et communication des mesures de transposition en cours d’instance – Condamnation au paiement d’une somme forfaitaire.#Affaire C-353/22.

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CELEX:62022TO0500_INF: Order of the President of the General Court of 20 January 2023.#Vleuten Insects vof and New Generation Nutrition BV v European Commission.#Case T-500/22 R.

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CELEX:62022TO0776_INF: Order of the President of the General Court of 22 March 2023.#TP v European Commission.#Case T-776/22 R.

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CELEX:62022CC0516: Opinion of Advocate General Emiliou delivered on 9 November 2023.###

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CELEX:62021CC0790: Opinion of Advocate General Medina delivered on 9 November 2023.###

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CELEX:62022CC0387:           Schlussanträge der Generalanwältin J. Kokott vom 9. November 2023.###

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CELEX:62022CC0608:           Conclusions de l'avocat général M. J. Richard de la Tour, présentées le 9 novembre 2023.###

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CELEX:62022CC0551: Opinion of Advocate General Ćapeta delivered on 9 November 2023.###

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CELEX:62021CC0792: Opinion of Advocate General Medina delivered on 9 November 2023.###

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CELEX:62021CC0794: Opinion of Advocate General Medina delivered on 9 November 2023.###

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CELEX:62021CC0795: Opinion of Advocate General Medina delivered on 9 November 2023.###

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CELEX:62021CJ0558: Judgment of the Court (Fourth Chamber) of 9 November 2023.#Global Silicones Council and Others v European Commission.#Appeal – Regulation (EC) No 1907/2006 (REACH Regulation) – Registration, evaluation, authorisation and restriction of chemicals – Annex XVII – Updating – Restrictions on the manufacture, placing on the market and use of certain dangerous substances, mixtures and articles – Restrictions concerning octamethylcyclotetrasiloxane (D4) and decamethylcyclopentasiloxane (D5) – Persistent, bioaccumulative and toxic substances – Very persistent and very bioaccumulative substances – Unacceptable risks.#Case C-558/21 P.

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CELEX:62021CJ0559: Judgment of the Court (Fourth Chamber) of 9 November 2023.#Global Silicones Council and Others v European Chemicals Agency.#Appeal – Establishment of a list of substances identified for eventual inclusion in Annex XIV to Regulation (EC) No 1907/2006 (REACH Regulation) – Entry of octamethylcyclotetrasiloxane (D4), decamethylcyclopentasiloxane (D5) and dodecamethylcyclohexasiloxane (D6) in that list – Persistent, bioaccumulative and toxic substances (PBT) – Very persistent and very bioaccumulative substances (vPvB) – Bioaccumulation – Bioconcentration factor – Organo-metals.#Case C-559/21 P.

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CELEX:62022CJ0125: Judgment of the Court (Fourth Chamber) of 9 November 2023.#X and Others v Staatssecretaris van Justitie en Veiligheid.#Reference for a preliminary ruling – Common policy on asylum and subsidiary protection – Directive 2011/95/EU – Article 15 – Conditions for granting subsidiary protection – Taking into account of factors relating to the applicant’s individual position and personal circumstances and to the general situation in the country of origin – Humanitarian situation.#Case C-125/22.

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CELEX:62022CJ0257: Judgment of the Court (Tenth Chamber) of 9 November 2023.#CD v Ministerstvo vnitra České republiky, Odbor azylové a migrační politiky.#Reference for a preliminary ruling – Area of freedom, security and justice – Return of illegally staying third-country nationals – Directive 2008/115/EC – Article 3(2) – Concept of ‘illegal stay’ – Directive 2013/32/EU – Applicant for international protection – Article 9(1) – Right to remain in the Member State pending the examination of the application – Return decision adopted before the adoption of the first-instance decision rejecting the application for international protection.#Case C-257/22.

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CELEX:62021CJ0746: Judgment of the Court (Third Chamber) of 9 November 2023.#Altice Group Lux Sàrl, anciennement New Altice Europe BV, en liquidation v European Commission.#Appeal – Competition – Control of concentrations between undertakings – Regulation (EC) No 139/2004 – Plea of illegality – Article 4(1) – Prior notification obligation for concentrations – Article 7(1) – Concentration standstill obligation – Scope – Concept of the ‘implementation’ of a concentration – Article 14(2) – Decision imposing fines for implementing a concentration before its notification and clearance – Obligation to state reasons – Principle of proportionality – Unlimited jurisdiction.#Case C-746/21 P.

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CELEX:62022CJ0319: Judgment of the Court (Third Chamber) of 9 November 2023.#Gesamtverband Autoteile-Handel e.V. v Scania CV AB.#Reference for a preliminary ruling – Market for motor vehicle repair and maintenance information services – Regulation (EU) 2018/858 – Approval and market surveillance of repair and maintenance information services for motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles – Article 61(1) and (2) – Annex X, point 6.1 – Independent operators – Information ‘easily accessible in the form of machine-readable and electronically readable data sets’ – Regulation (EU) 2016/679 – Article 6(1)(c) – Processing of personal data – Legal obligation on car manufacturers to make vehicle identification numbers (VIN) a

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CELEX:62022CJ0376: Judgment of the Court (Second Chamber) of 9 November 2023.#Google Ireland Limited and Others v Kommunikationsbehörde Austria (Komm Austria).#Reference for a preliminary ruling – Directive 2000/31/EC – Information society services – Article 3(1) – Principle of control in the home Member State – Article 3(4) – Derogation from the principle of free movement of information society services – Concept of ‘measures taken against a given information society service’ – Article 3(5) – Possibility of a posteriori notification of measures restricting the free movement of information society services in urgent cases – Failure to provide notification – Enforceability of those measures – Legislation of a Member State imposing on providers of communication platforms, whether established

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CELEX:62022CJ0477: Judgment of the Court (Third Chamber) of 9 November 2023.#ARST SpA – Azienda regionale sarda trasporti v TR and Others.#Reference for a preliminary ruling – Road transport – Harmonisation of certain social legislation – Regulation (EC) No 561/2006 – Article 3(a) – Concept of ‘route covered by the service in question [not exceeding] 50 km’ – Carriage by road by vehicles used for the carriage of passengers on regular services – Route covered by the service in question not exceeding 50 km – Non-application of Regulation No 561/2006 – Mixed-use vehicles – Article 4(e) and (j) – Concepts of ‘other work’ and ‘driving time’ – Article 6(3) and (5) – Total driving time over two consecutive weeks – Time spent driving a vehicle excluded from the scope of that regulation.#Case C-477

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