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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:62022CO0327:           Ordonnance de la Cour (dixième chambre) du 3 octobre 2023.#Centar za restrukturiranje i prodaju contre PROM-VIDIJA d.o.o.#Renvoi préjudiciel – Article 53, paragraphe 2, du règlement de procédure de la Cour – Article 19, paragraphe 1, second alinéa, TUE – Principe d’indépendance des juges – Article 47 de la charte des droits fondamentaux de l’Union européenne – Compétence de la Cour – Article 267 TFUE – Recevabilité – Réglementation nationale concernant l’ordre de traitement des requêtes – Suspension du prononcé d’un arrêt et de sa notification aux parties – Interprétation nécessaire pour que la juridiction de renvoi puisse rendre son jugement – Irrecevabilité manifeste.#Affaire C-327/22.

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CELEX:62023CO0151:           Ordonnance de la Cour (huitième chambre) du 5 octobre 2023.#ZSE Elektrárne s.r.o contre Finančné riaditeľstvo Slovenskej republiky.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 183 – Excédent de TVA – Remboursement tardif – Droit de l’assujetti à des intérêts de retard – Modalités d’application – Autonomie procédurale des États membres – Principes d’effectivité et de neutralité fiscale – Réglementation nationale situant le point de départ du calcul des intérêts de retard à une date postérieure à celle à laquelle ce remboursement aurait dû être effectué en l’absence de contrôle fiscal.#Affaire C-151/23.

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CELEX:62022CJ0445:           Arrêt de la Cour (neuvième chambre) du 12 octobre 2023.#Larko Geniki Metalleftiki kai Metallourgiki AE contre Commission européenne.#Pourvoi – Mesures de soutien prises par les autorités grecques en faveur de la requérante dans le cadre d’un programme de privatisation de l’entreprise – Injection de capital et garanties d’État – Décision de la Commission européenne déclarant que ces mesures constituent des aides d’État incompatibles avec le marché intérieur.#Affaire C-445/22 P.

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CELEX:62022CC0549: Opinion of Advocate General Collins delivered on 12 October 2023.###

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CELEX:62022CC0566: Opinion of Advocate General Richard de la Tour delivered on 12 October 2023.###

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CELEX:62022CO0761: Order of the Court (Eighth Chamber) of 5 October 2023.#Verband Wirtschaft im Wettbewerb Verein für Lauterkeit in Handel und Industrie e.V. v Roller GmbH & Co. KG.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Reply which admits of no reasonable doubt – Energy – Framework for energy labelling – Regulation (EU) 2017/1369 – Article 6, first paragraph, point (a) – Obligation on suppliers and dealers of a product to make reference, in their visual advertisements, to the energy efficiency class of that product and the range of energy efficiency classes shown on the label for the product group concerned – Direct applicability of that obligation – Margin of discretion available to those suppliers and dealers to comply with th

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CELEX:62023CO0084: Order of the Court (Eighth Chamber) of 5 October 2023.#SC Dinamel Trade SRL v Ministerul Agriculturii şi Dezvoltării Rurale.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Agriculture – Common organisation of the markets – Union scales for the classification of beef, pig and sheep carcasses – Delegated Regulation (EU) 2017/1182 – Derogations from the general obligation to classify carcasses – Slaughterhouses – Article 2(1) – Derogations granted to small scale establishments – National legislation which makes no provision for the grant of such derogations – Compulsory or optional nature of such derogations.#Case C-84/23.

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CELEX:62023CO0058: Order of the Court (Eighth Chamber) of 27 September 2023.#Y.N. v Republika Slovenija.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Area of freedom, security and justice – Asylum policy – Common procedures for granting and withdrawing international protection – Directive 2013/32/EU – Articles 22 and 23 – Right to legal assistance and representation – Article 46(4) – Reasonable period of time for lodging an appeal – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy before a tribunal – Rejection of an application for international protection as manifestly unfounded by accelerated procedure.#Case C-58/23.

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CELEX:62022CJ0645: Judgment of the Court (Ninth Chamber) of 12 October 2023.#R. A. and Others v „Luminor Bank AS“,agissant par intermédiaire de „Luminor Bank AS“ Lietuvos skyrius.#Reference for a preliminary ruling – Unfair terms in consumer contracts – Directive 93/13/EEC – Effects of a term being found to be unfair – Intention of a consumer to preserve a contract by amending the terms found to be unfair – Powers of the national court.#Case C-645/22.

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CELEX:62022CJ0021: Judgment of the Court (Third Chamber) of 12 October 2023.#OP v Notariusz Justyna Gawlica.#Reference for a preliminary ruling – Judicial cooperation in civil matters – National law applicable in matters of succession – Regulation (EU) No 650/2012 – Article 22 – Choice-of-law clause – Scope ratione personae – Third-country national – Article 75 – Relationship with existing international conventions – Bilateral agreement between the Republic of Poland and Ukraine.#Case C-21/22.

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CELEX:62022CJ0312: Judgment of the Court (Sixth Chamber) of 12 October 2023.#FL v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Article 56 EC – Free movement of capital – Personal income tax – Taxation of interest income from bonds and debt instruments – Interest due and paid by entities not resident in the national territory – Difference in treatment according to the place of establishment of the issuing entity and the paying entity for the interest concerned – Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Directive 2003/48/EC – Article 2(4) – Taxation of savings income in the form of interest payments from a Swiss source – Obligation to apply the same tax rates as those applied to sim

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CELEX:62022CJ0045: Judgment of the Court (Seventh Chamber) of 12 October 2023.#HK v Service fédéral des Pensions (SFP).#Reference for a preliminary ruling – Social security for migrant workers – Regulation (EC) No 883/2004 – Article 55(1)(a) – Overlapping of benefits of a different kind – Application of national rules against overlapping – Calculation of the survivors’ pension – Division of the amounts of the benefit or benefits or other income, as taken into account, by the number of benefits – Concept of ‘amounts as they have been taken into account’.#Case C-45/22.

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CELEX:62021CJ0670: Judgment of the Court (First Chamber) of 12 October 2023.#BA v Finanzamt X.#Reference for a preliminary ruling – Taxation – Free movement of capital – Articles 63 to 65 TFEU – Inheritance tax – Movement of capital between Member States and third countries – Immovable property located in a third country – More favourable tax treatment for immovable property located in a Member State or in a State which is party to the Agreement on the European Economic Area – Restriction – Justification – Housing policy – Effectiveness of fiscal supervision.#Case C-670/21.

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CELEX:62022CJ0326: Judgment of the Court (Tenth Chamber) of 12 October 2023.#Z. sp. z o.o. v A. S.A.#Reference for a preliminary ruling – Consumer protection – Credit agreements for consumers – Directive 2008/48/EC – Article 16(1) – Contractual rights and obligations – Early repayment – Reduction in the total cost of the credit for consumers – Loss of a copy of the agreement – Right to obtain a duplicate of the agreement from the creditor.#Case C-326/22.

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CELEX:62023CO0221_INF: Order of the Court (Eighth Chamber) of 5 October 2023.#NO v European Commission.#Appeal – Article 181 of the Rules of Procedure of the Court of Justice – Articles 101 and 102 TFEU – Conduct of a national professional body allegedly incompatible with the internal market – Complaint by a professional belonging to that body – Rejection by the European Commission – Article 265 TFEU – Action for failure to act – Dismissal by the General Court of the European Union – Appeal manifestly unfounded.#Case C-221/23 P.

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CELEX:62023CO0221: Order of the Court (Eighth Chamber) of 5 October 2023.#NO v European Commission.#Appeal – Article 181 of the Rules of Procedure of the Court of Justice – Articles 101 and 102 TFEU – Conduct of a national professional body allegedly incompatible with the internal market – Complaint by a professional belonging to that body – Rejection by the European Commission – Article 265 TFEU – Action for failure to act – Dismissal by the General Court of the European Union – Appeal manifestly unfounded.#Case C-221/23 P.

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CELEX:62022CJ0057: Judgment of the Court (Sixth Chamber) of 12 October 2023.#YQ v Ředitelství silnic a dálnic ČR.#Reference for a preliminary ruling – Social policy – Protection of the safety and health of workers – Organisation of working time – Directive 2003/88/EC – Article 7(1) – Right to paid annual leave – Worker unlawfully dismissed and then reinstated in his or her employment by decision of a court – Exclusion from the right to paid annual leave not taken for the period between the dismissal and the reinstatement – Period between the date of dismissal and the date of the reinstatement.#Case C-57/22.

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CELEX:62022CJ0286: Judgment of the Court (Fifth Chamber) of 12 October 2023.#KBC Verzekeringen NV v P&V Verzekeringen CVBA.#Reference for a preliminary ruling – Insurance against civil liability in respect of the use of motor vehicles – Directive 2009/103/EC – Point 1 of Article 1 – Concept of a ‘vehicle’ – National legislation providing for the automatic compensation of certain road users who are the victims of a road accident – Person not driving a ‘motor vehicle’ within the meaning of that legislation – Concept equivalent to that of ‘vehicle’ within the meaning of Directive 2009/103 – Bicycle equipped with an electric motor providing pedal assistance, equipped with a boost function which can be activated only after the use of muscular power.#Case C-286/22.

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CELEX:62022CJ0011: Judgment of the Court (First Chamber) of 12 October 2023.#Est Wind Power OÜ v AS Elering.#Reference for a preliminary ruling – Aid granted by Member States – Renewable energy subsidy – Construction of a wind farm – Communication from the Commission entitled ‘Guidelines on State aid for environmental protection and energy 2014-2020’ – Paragraph 19(44) and footnote 66 – Concepts of ‘start of works’, ‘construction works on the investment’, ‘other commitment that makes the investment irreversible’ and ‘necessary state authorisation for constructing the project’ – Type and intensity of the scrutiny that must be conducted by the competent national authority.#Case C-11/22.

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CELEX:62021CJ0726: Judgment of the Court (First Chamber) of 12 October 2023.#Županijsko državno odvjetništvo u Puli-Pola v GR and Others.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Convention implementing the Schengen Agreement – Article 54 – Charter of Fundamental Rights of the European Union – Article 50 – Principle ne bis in idem – Assessment in the light of the facts contained in the grounds of the judgment – Assessment in the light of the facts examined in the context of a preliminary investigation and omitted from the indictment – Meaning of ‘the same acts’.#Case C-726/21.

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