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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:62018CJ0161_SUM: Judgment of the Court (Third Chamber) of 8 May 2019.#Violeta Villar Láiz v Instituto Nacional de la Seguridad Social (INSS) and Tesorería General de la Seguridad Social (TGSS).#Request for a preliminary ruling from the Tribunal Superior de Justicia de Castilla y León.#Reference for a preliminary ruling — Equal treatment for men and women in matters of social security — Directive 79/7/EEC — Article 4 — Prohibition of any discrimination on the ground of sex — Indirect discrimination — Part-time work — Calculation of retirement pension.#Case C-161/18.

May 21, 2025 0 Comments

CELEX:62017CJ0722_SUM: Judgment of the Court (First Chamber) of 10 July 2019.#Norbert Reitbauer and Others v Enrico Casamassima.#Request for a preliminary ruling from the Bezirksgericht Villach.#Reference for a preliminary ruling — Area of freedom, security and justice — Regulation (EU) No 1215/2012 — Jurisdiction in civil and commercial matters — Exclusive jurisdiction — Article 24(1) and (5) — Disputes in proceedings which have as their object rights in rem in immovable property and in proceedings concerned with the enforcement of judgments — Judicially ordered auction of immovable property — Opposition proceedings regarding the proceeds from that auction.#Case C-722/17.

May 21, 2025 0 Comments

CELEX:62018CJ0486_SUM: Judgment of the Court (First Chamber) of 8 May 2019.#RE v Praxair MRC.#Request for a preliminary ruling from the Cour de cassation (France).#Reference for a preliminary ruling — Social policy — Directive 96/34/EC — Framework agreement on parental leave — Clause 2.6 — Worker employed full-time and for indefinite duration on part-time parental leave — Dismissal — Compensation payment for dismissal and redeployment leave allowance — Method of calculation — Article 157 TFEU — Equal pay for male and female workers — Part-time parental leave taken primarily by female workers — Indirect discrimination — Objective factors unrelated to any sex discrimination — None.#Case C-486/18.

May 21, 2025 0 Comments

CELEX:62018CJ0235_SUM: Judgment of the Court (Eighth Chamber) of 15 May 2019.#Vega International Car Transport and Logistic – Trading GmbH v Dyrektor Izby Skarbowej w Warszawie.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 135(1)(b) — Supply of goods — Exemptions for other activities — Granting and negotiation of credit — Fuel cards.#Case C-235/18.

May 21, 2025 0 Comments

CELEX:62017CJ0677_SUM: Judgment of the Court (First Chamber) of 15 May 2019.#M. Çoban v Raad van bestuur van het Uitvoeringsinstituut werknemersverzekeringen (Uwv).#Reference for a preliminary ruling — EEC-Turkey Association Agreement — Additional Protocol — Article 59 — Decision No 3/80 — Social security for migrant workers — Waiver of residence clauses — Article 6 — Invalidity benefit — Withdrawal — Regulation (EC) No 883/2004 — Special non-contributory cash benefits — Residence condition — Directive 2003/109/EC — Long-term resident status.#Case C-677/17.

May 21, 2025 0 Comments

CELEX:62018CJ0098_SUM: Judgment of the Court (Ninth Chamber) of 2 May 2019.#T. Boer & Zonen BV v Staatssecretaris van Economische Zaken.#Request for a preliminary ruling from the College van Beroep voor het Bedrijfsleven.#Reference for a preliminary ruling — Protection of health — Hygiene package — Regulation (EC) No 853/2004 — Hygiene of food of animal origin — Rules for food business operators — Specific requirements — Meat of domestic ungulates — Storage and transport — Requirements for the temperature of the meat.#Case C-98/18.

May 21, 2025 0 Comments

CELEX:62018CJ0306_SUM: Judgment of the Court (Eighth Chamber) of 15 May 2019.#KORADO, a.s. v Generální ředitelství cel.#Request for a preliminary ruling from the Krajský soud v Ostravě – pobočka v Olomouci.#Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Welded steel parts — Radiators for central heating, not electrically heated — Headings 7307 and 7322 — Concepts of radiator ‘parts’ and ‘tube or pipe fittings’ — Implementing Regulation (EU) 2015/23 — Validity.#Case C-306/18.

May 21, 2025 0 Comments

CELEX:62017CJ0653_SUM: Judgment of the Court (Fifth Chamber) of 15 May 2019.#VM Vermögens-Management GmbH v European Union Intellectual Property Office.#Appeal — EU trade mark — Regulation (EC) No 207/2009 — Regulation (EU) 2015/2424 — Invalidity proceedings — Word mark Vermögensmanufaktur — Declaration of invalidity — Right to a fair hearing — Examination of the facts by EUIPO of its own motion — Retrospectivity — Jurisdiction of the General Court — Statement of reasons for judgments.#Case C-653/17 P.

May 21, 2025 0 Comments

CELEX:62018CJ0309_SUM: Judgment of the Court (Ninth Chamber) of 2 May 2019.#Lavorgna Srl v Comune di Montelanico and Others.#Request for a preliminary ruling from the Tribunale Amministrativo Regionale per il Lazio.#Reference for a preliminary ruling — Public procurement — Directive 2014/24/EU — Labour costs — Automatic exclusion of tenderer where those costs were not listed separately in the tender — Principle of proportionality.#Case C-309/18.

May 21, 2025 0 Comments

CELEX:62018CJ0361_SUM: Judgment of the Court (Sixth Chamber) of 6 June 2019.#Ágnes Weil v Géza Gulácsi.#Request for a preliminary ruling from the Szekszárdi Járásbíróság.#Reference for a preliminary ruling — Judicial cooperation in civil matters — Regulation (EU) No 1215/2012 — Article 66 — Temporal scope — Regulation (EC) No 44/2001 — Material scope — Civil and commercial matters — Article 1(1) and (2)(a) — Matters excluded — Rights in property arising out of a matrimonial relationship — Article 54 — Application for the certificate certifying that the judgment given by the court of origin is enforceable — Judgment given concerning a debt stemming from the settlement of rights in property arising out of an unregistered non-marital partnership.#Case C-361/18.

May 21, 2025 0 Comments

CELEX:62018CJ0317_SUM: Judgment of the Court (Eighth Chamber) of 13 June 2019.#Cátia Correia Moreira v Município de Portimão.#Request for a preliminary ruling from the Tribunal Judicial da Comarca de Faro.#Reference for a preliminary ruling — Directive 2001/23/EC — Transfers of undertakings — Safeguarding of employees’ rights — Concept of ‘worker’ — Substantial change in working conditions to the detriment of the employee.#Case C-317/18.

May 21, 2025 0 Comments

CELEX:62018CJ0354_SUM: Judgment of the Court (Eighth Chamber) of 29 July 2019.#Radu Lucian Rusu and Oana Maria Rusu v SC Blue Air - Airline Management Solutions SRL.#Reference for a preliminary ruling — Regulation (EC) No 261/2004 — Air transport — Denied boarding — Concepts of ‘compensation’ and ‘further compensation’ — Type of damage for which compensation is available — Material or non-material damage — Deduction — Further compensation — Assistance — Information provided to passengers.#Case C-354/18.

May 21, 2025 0 Comments

CELEX:62017CJ0568_SUM: Judgment of the Court (First Chamber) of 8 May 2019.#Staatssecretaris van Financiën v L.W. Geelen.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling — Value added tax (VAT) — Sixth Directive 77/388/EEC — Article 9(2)(c) and (e) — Directive 2006/112/EC — Article 52(a) — Article 56(1)(k) — Supply of services — Place of taxable transactions — Reference for tax purposes — Live interactive erotic webcam sessions — Entertainment activity — Definition — Place where the services are physically carried out.#Case C-568/17.

May 21, 2025 0 Comments

CELEX:62018CJ0305_SUM: Judgment of the Court (Sixth Chamber) of 8 May 2019.#Associazione "Verdi Ambiente e Società - Aps Onlus" (VAS) and “Movimento Legge Rifiuti Zero per l'Economia Circolare” Aps v Presidente del Consiglio dei Ministri and Others.#Request for a preliminary ruling from the Tribunale Amministrativo Regionale per il Lazio.#Reference for a preliminary ruling — Environment — Directive 2008/98/EC — Disposal or recovery of waste — Establishment of an integrated waste management system guaranteeing national self-sufficiency — Construction of incineration facilities or increase in capacity of existing facilities — Classification of incineration facilities as ‘strategic infrastructure and installations of major national importance’ — Compliance with the ‘waste hierarchy’ principle

May 21, 2025 0 Comments

CELEX:62018CJ0091_SUM: Judgment of the Court (Seventh Chamber) of 11 July 2019.#European Commission v Hellenic Republic.#Failure of a Member State to fulfil obligations — Excise duties on alcohol and alcoholic beverages — Article 110 TFEU — Directive 92/83/EEC — Directive 92/84/EEC — Regulation (EC) No 110/2008 — Application of a lower rate of duty to the manufacture of national products ‘tsipouro’ and ‘tsikoudia’.#Case C-91/18.

May 21, 2025 0 Comments

CELEX:62017CJ0494_SUM: Judgment of the Court (First Chamber) of 8 May 2019.#Ministero dell'Istruzione, dell'Università e della Ricerca - MIUR v Fabio Rossato and Conservatorio di Musica F.A. Bonporti.#Request for a preliminary ruling from the Corte di Appello di Trento.#Reference for a preliminary ruling — Social policy — Fixed-term work — Contracts concluded with a public sector employer — Measures to penalise misuse of fixed-term employment contracts — Conversion of the employment relationship into a relationship of indefinite duration — Limitation on the retroactive effect of the conversion –No financial remedies.#Case C-494/17.

May 21, 2025 0 Comments

CELEX:62018CJ0223_SUM: Judgment of the Court (Sixth Chamber) of 6 June 2019.#Deichmann SE v European Union Intellectual Property Office.#Appeal — EU trade mark — Regulation (EC) No 207/2009 — Revocation proceedings — Figurative mark representing a cross on the side of a sports shoe — Rejection of the application for revocation.#Case C-223/18 P.

May 21, 2025 0 Comments

CELEX:62017CJ0566_SUM: Judgment of the Court (Second Chamber) of 8 May 2019.#Związek Gmin Zagłębia Miedziowego w Polkowicach v Szef Krajowej Administracji Skarbowej.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 168(a) — Deduction of input tax — Principle of VAT neutrality — Taxable person carrying out both economic and non-economic activities — Goods and services acquired for the purpose of carrying out both transactions subject to VAT and transactions not subject to VAT — Lack of apportionment criteria in national legislation — Principle of fiscal legality.#Case C-566/17.

May 21, 2025 0 Comments

CELEX:62017CJ0723_SUM: Judgment of the Court (First Chamber) of 26 June 2019.#Lies Craeynest and Others v Brussels Hoofdstedelijk Gewest and Brussels Instituut voor Milieubeheer.#Request for a preliminary ruling from the Nederlandstalige rechtbank van eerste aanleg Brussel.#Reference for a preliminary ruling — Directive 2008/50/EC — Articles 6, 7, 13 and 23 — Annex III — Assessment of air quality — Criteria for determining whether the nitrogen dioxide limit values have been exceeded — Measurements using fixed sampling points — Choice of appropriate sites — Interpretation of the values measured at the sampling points — Obligations of the Member States — Judicial review — Intensity of the review — Power to issue directions.#Case C-723/17.

May 21, 2025 0 Comments

CELEX:62022TJ0641:           Urteil des Gerichts (Achte erweiterte Kammer) vom 6. November 2024.#Portigon AG gegen Einheitlicher Abwicklungsausschuss.#Wirtschafts- und Währungsunion – Bankenunion – Einheitlicher Abwicklungsmechanismus für Kreditinstitute und bestimmte Wertpapierfirmen (SRM) – Einheitlicher Abwicklungsfonds (SRF) – Beschluss des SRB über die Berechnung der für 2017 im Voraus erhobenen Beiträge – Begründungspflicht.#Rechtssache T-641/22.

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May 21, 2025 0 Comments
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