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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:62022CC0536: Opinion of Advocate General Campos Sánchez-Bordona delivered on 28 September 2023.###

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CELEX:62022CC0341: Opinion of Advocate General Collins delivered on 28 September 2023.###

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CELEX:62022CC0309: Opinion of Advocate General Medina delivered on 28 September 2023.###

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CELEX:62022CC0509: Opinion of Advocate General Collins delivered on 28 September 2023.###

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CELEX:62021CJ0321: Judgment of the Court (Fourth Chamber) of 28 September 2023.#Ryanair DAC v European Commission.#Appeal – State aid – Article 107(2)(b) TFEU – Danish air transport market – Aid granted by the Kingdom of Denmark to an airline amid the COVID-19 pandemic – Temporary Framework for State aid measures – State guarantee for a revolving credit facility – Decision by the European Commission not to raise objections – Aid intended to make good the damage suffered by a single victim – Principles of proportionality and non-discrimination – Freedom of establishment and freedom to provide services.#Case C-321/21 P.

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CELEX:62022CJ0508: Judgment of the Court (Eighth Chamber) of 28 September 2023.#KL and PO v Administrația Județeană a Finanțelor Publice Brașov.#Reference for a preliminary ruling – Internal taxation – Article 110 TFEU – Repayment of a tax levied by a Member State in breach of EU law – Tax on the first registration of a motor vehicle – Incorporation of the tax in the market value of the vehicle in respect of which that tax was paid – Transfer to a subsequent purchaser of the vehicle of the right to reimbursement.#Case C-508/22.

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CELEX:62020CJ0692: Judgment of the Court (First Chamber) of 28 September 2023.#European Commission v United Kingdom of Great Britain and Northern Ireland.#Failure of a Member State to fulfil obligations – Judgment of the Court finding a failure to fulfil obligations – Failure to comply with the judgment – Directive 95/60/EC – Fiscal marking of gas oils – Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community – Protocol on Ireland and Northern Ireland – Continuation of the infringement after the end of the transition period as regards Northern Ireland – Article 260(2) TFEU – Pecuniary penalties – Lump sum – Gravity of the infringement – Payment capacity.#Case C-692/20.

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CELEX:62021CJ0671: Judgment of the Court (First Chamber) of 28 September 2023.#UAB „Gargždų geležinkelis“ v Lietuvos transporto saugos administracija and Others.#Reference for a preliminary ruling – Single European railway area – Directive 2012/34/EU – Allocation of railway infrastructure capacity – Article 45 – Scheduling – Article 46 – Coordination process – Article 47 – Congested infrastructure – Prioritisation of specific services – Priority criteria – National legislation providing for priority rules linked to the intensity of the use of the infrastructure.#Case C-671/21.

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CELEX:62021CJ0123: Judgment of the Court (First Chamber) of 28 September 2023.#Changmao Biochemical Engineering Co. Ltd v European Commission.#Appeal – Dumping – Imports of tartaric acid originating in China – Determination of normal value – Regulation (EU) 2016/1036 – Article 2(7) – Protocol on the Accession of the People’s Republic of China to the World Trade Organization (WTO) – Article 15 – Determination of the state of vulnerability of the Union industry – Determination of a threat of injury.#Case C-123/21 P.

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CELEX:62022CJ0133: Judgment of the Court (Third Chamber) of 28 September 2023.#LACD GmbH v BB Sport GmbH & Co. KG.#Reference for a preliminary ruling – Consumer protection – Directive 2011/83/EU – Point 14 of Article 2 – Directive (EU) 2019/771 – Point 12 of Article 2 – Commercial guarantee – Specifications or any other requirements not related to the conformity of the goods sold, set out in the guarantee statement or in the relevant advertising – Undertaking by a guarantor in respect of the consumer’s satisfaction with the goods purchased – Verification that the consumer is not satisfied.#Case C-133/22.

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CELEX:62021CJ0320: Judgment of the Court (Fourth Chamber) of 28 September 2023.#Ryanair DAC v European Commission.#Appeal – State aid – Article 107(2)(b) TFEU – Swedish air transport market – Aid granted by the Kingdom of Sweden to an airline amid the COVID-19 pandemic – Temporary Framework for State aid measures – State guarantee for a revolving credit facility – Decision by the European Commission not to raise objections – Aid intended to make good the damage suffered by a single victim – Principles of proportionality and non-discrimination – Freedom of establishment and freedom to provide services.#Case C-320/21 P.

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CELEX:62021TO0318(01)_INF:           Ordonnance du Tribunal (quatrième chambre) du 29 juin 2023.#KF contre Banque européenne d'investissement.#Fonction publique – Personnel de la BEI – Commission d’invalidité – Refus de reconnaître l’invalidité – Rejet d’un recours administratif – Litispendance – Irrecevabilité.#Affaire T-318/21.

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CELEX:62020TO0666_INF: Order of the General Court (Fifth Chamber) of 30 June 2023.#Vincent Thunus and Others v European Investment Bank.#Case T-666/20.

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CELEX:62022TO0719_INF: Order of the General Court (Sixth Chamber) of 29 June 2023.#Puma SE v European Union Intellectual Property Office.#Case T-719/22.

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CELEX:62014TJ0826: Judgment of the General Court (Eighth Chamber) of 27 September 2023.#Kingdom of Spain v European Commission.#Case T-826/14.

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CELEX:62022TJ0496_INF: Judgment of the General Court (First Chamber) of 28 June 2023.#UGA Nutraceuticals Srl v European Union Intellectual Property Office.#Case T-496/22.

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CELEX:62022TJ0495_INF: Judgment of the General Court (First Chamber) of 28 June 2023.#UGA Nutraceuticals Srl v European Union Intellectual Property Office.#Case T-495/22.

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CELEX:62022TJ0645_INF: Judgment of the General Court (Third Chamber) of 28 June 2023.#C. & S. Srl v European Union Intellectual Property Office.#Case T-645/22.

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CELEX:62021TJ0097

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CELEX:62015TJ0253: Judgment of the General Court (Eighth Chamber) of 27 September 2023.#Sociedad General de Aguas de Barcelona, SA v European Commission.#Case T-253/15.

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