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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:62022CJ0139: Judgment of the Court (Ninth Chamber) of 21 September 2023.#AM and PM v mBank S.A.#Reference for a preliminary ruling – Directive 93/13/EC – Unfair terms in consumer contracts – Mortgage loan contract index-linked to a foreign currency – Criteria for assessment of whether a conversion clause is unfair – National register of standard business terms which are held to be unlawful – Duty to provide information.#Case C-139/22.

September 21, 2023 0 Comments

CELEX:62022CJ0164: Judgment of the Court (First Chamber) of 21 September 2023.#Ministerio Fiscal v Juan.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Framework Decision 2002/584/JHA – European arrest warrant – Grounds for non-execution – Point 2 of Article 3 – Principle ne bis in idem – Concept of ‘same acts’ – Set of concrete circumstances which are inextricably linked together – Fraudulent activities carried out by the requested person in two Member States, through two separate legal entities and to the detriment of different victims.#Case C-164/22.

September 21, 2023 0 Comments

CELEX:62022CJ0210: Judgment of the Court (Ninth Chamber) of 21 September 2023.#Stappert Deutschland GmbH v Hauptzollamt Hannover.#Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Union Customs Code – Article 60(2) – Acquisition of origin of goods – Delegated Regulation (EU) 2015/2446 – Article 32 – Goods the production of which involves more than one country or territory – Annex 22-01 – Primary rule applicable to goods under subheading 7304 41 of the Harmonised System – Concept of ‘hollow profile’ – Steel ‘tube blanks’ under subheading 7304 49 of the Harmonised System, obtained by hot-forming and enabling the production of steel tubes by cold forming, under subheading 7304 41 of the Harmonised System – Validity of the primary rule.#Case C-210/22.

September 21, 2023 0 Comments

CELEX:62022CJ0151: Judgment of the Court (Third Chamber) of 21 September 2023.#S and Others v United Nations High Commissioner for Refugees (UNHCR).#Reference for a preliminary ruling – Area of freedom, security and justice – Common asylum policy – Eligibility for refugee status – Directive 2011/95/EC – Article 10(1)(e) and (2) – Reasons for persecution – ‘Political opinion’ – Concept – Political opinions developed in the host Member State – Article 4 – Assessment of the well-founded fear of persecution on account of those political opinions.#Case C-151/22.

September 21, 2023 0 Comments

CELEX:62022CJ0510: Judgment of the Court (Ninth Chamber) of 21 September 2023.#Romaqua Group SA v Societatea Națională Apele Minerale and Agenția Națională pentru Resurse Minerale.#Reference for a preliminary ruling – Articles 102 and 106 TFEU – Public undertakings – Freedom to conduct a business – Freedom of establishment – Undertaking that is wholly owned by a Member State and holds exclusive concessions for the exploitation of natural mineral water following an award without a competitive tendering procedure – National legislation allowing for the unlimited extension of the concession.#Case C-510/22.

September 21, 2023 0 Comments

CELEX:62021CJ0568: Judgment of the Court (First Chamber) of 21 September 2023.#Staatssecretaris van Justitie en Veiligheid v E. and Others.#Reference for a preliminary ruling – Area of freedom, security and justice – Dublin System – Regulation (EU) No 604/2013 – Criteria and mechanisms for determining the Member State responsible for examining an application for international protection – Responsibility of the Member State which issued a residence document to the applicant – Article 2(l) – Meaning of ‘residence document’ – Diplomatic card issued by a Member State – Vienna Convention on Diplomatic Relations.#Case C-568/21.

September 21, 2023 0 Comments

CELEX:62022CJ0116: Judgment of the Court (Second Chamber) of 21 September 2023.#European Commission v Federal Republic of Germany.#Failure of a Member State to fulfil obligations – Environment – Directive 92/43/EEC – Conservation of natural habitats and of wild fauna and flora – Article 4(4) and Article 6(1) – Failure to designate special areas of conservation – Failure to determine conservation objectives – Absence or insufficiency of conservation measures – Administrative practice.#Case C-116/22.

September 21, 2023 0 Comments

CELEX:62022CJ0143: Judgment of the Court (Fourth Chamber) of 21 September 2023.#Association Avocats pour la défense des droits des étrangers (ADDE) and Others v Ministre de l'Intérieur.#Reference for a preliminary ruling – Area of freedom, security and justice – Border control, asylum and immigration – Regulation (EU) 2016/399 – Article 32 – Temporary reintroduction of border control by a Member State at its internal borders – Article 14 – Refusal of entry – Equation of internal borders with external borders – Directive 2008/115/EC – Scope – Article 2(2)(a).#Case C-143/22.

September 21, 2023 0 Comments

CELEX:62021CJ0770: Judgment of the Court (Fifth Chamber) of 21 September 2023.#„OGL-Food Trade Lebensmittelvertrieb“ GmbH v Direktor na Teritorialna direktsia „Mitnitsa Plovdiv“ pri Agentsia „Mitnitsi“.#Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Union Customs Code – Articles 70 and 74 – Determination of the customs value – Customs value of fruit and vegetables to which an entry price applies – Regulation (EU) No 1308/2013 – Article 181 – Delegated Regulation (EU) 2017/891 – Article 75(5) and (6) – Declared transaction value higher than the standard import value – Disposal of products under conditions confirming the correctness of the transaction value – Sale by the importer at a loss – Relationship between the importer and the exporter – Judicial rev

September 21, 2023 0 Comments

CELEX:62021CJ0831: Judgment of the Court (Second Chamber) of 21 September 2023.#Fachverband Spielhallen eV and LM v European Commission.#Appeal – State aid – Article 107(1) TFEU – Concept of ‘aid’ – Condition relating to selective advantage – Tax treatment of operators of public casinos in Germany – Levy on the profits – Partial deductibility of the amounts paid in respect of that levy from the tax base for income or corporation tax and trade tax – Decision of the European Commission – Rejection of a complaint at the end of the preliminary examination stage on the ground that that deductibility does not constitute State aid – Separate finding of no economic advantage and no selectivity – Action before the General Court of the European Union limited to the finding of no selectivity – Action

September 21, 2023 0 Comments

CELEX:62023CO0445:           Ordonnance du Vice-président de la Cour du 18 septembre 2023.#République de Pologne contre Parlement européen et Conseil de l'Union européenne.#Référé – Article 263 TFUE – Recours tendant à l’annulation d’un acte de l’Union – Article 278 TFUE – Demande de sursis à l’exécution de cet acte – Décision (UE) 2023/852 – Réserve de stabilité du marché pour le système d’échange de quotas d’émission de gaz à effet de serre de l’Union européenne – Augmentation du nombre de quotas placés en réserve – Urgence – Sécurité énergétique – Dégradation de la situation économique et sociale d’un État membre – Troubles sociaux susceptibles de menacer l’ordre public.#Affaire C-445/23 R.

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September 21, 2023 0 Comments

CELEX:62022CJ0047: Judgment of the Court (Fifth Chamber) of 21 September 2023.#Apotheke B. v Bundesamt für Sicherheit im Gesundheitswesen (BASG).#Reference for a preliminary ruling – Pharmaceutical and cosmetic products – Medicinal products for human use – Directive 2001/83/EC – Article 77(6) – Article 79(b) – Article 80(b) – Guidelines on Good Distribution Practice of medicinal products for human use (GDP) – Pharmaceutical distribution chain – Holder of a wholesale distribution authorisation obtaining medicinal products from persons authorised to supply medicinal products to the public without holding a distribution authorisation or being exempted from the obligation to have such an authorisation – Definitions of ‘sufficiently qualified personnel’ and ‘responsible person’ – Suspension or

September 21, 2023 0 Comments

CELEX:62021TJ0450: Judgment of the General Court (First Chamber) of 20 September 2023.#Kingdom of Spain v European Commission.#Case T-450/21.

September 21, 2023 0 Comments

CELEX:62021TJ0648: Judgment of the General Court (Fourth Chamber) of 20 September 2023.#YD v European Union Agency for Fundamental Rights.#Case T-648/21.

September 21, 2023 0 Comments

CELEX:62022TJ0616: Judgment of the General Court (Sixth Chamber) of 20 September 2023.#Breville Pty Ltd v European Union Intellectual Property Office.#Case T-616/22.

September 21, 2023 0 Comments

CELEX:62022TJ0210: Judgment of the General Court (Second Chamber) of 20 September 2023.#The Procter & Gamble Company v European Union Intellectual Property Office.#Case T-210/22.

September 21, 2023 0 Comments

CELEX:62021TJ0516: Judgment of the General Court (First Chamber) of 20 September 2023.#Italian Republic v European Commission.#Case T-516/21.

September 21, 2023 0 Comments

CELEX:62022CJ0097_SUM: Judgment of the Court (Eighth Chamber) of 17 May 2023.#DC v HJ.#Request for a preliminary ruling from the Landgericht Essen.#Reference for a preliminary ruling – Consumer protection – Directive 2011/83/EU – Article 14(4)(a)(i) and (5) – Right of withdrawal for off-premises contracts – Information requirements for the trader concerned – Failure of that trader to inform the consumer – Obligations of the consumer in the event of withdrawal – Withdrawal after the performance of the contract – Consequences.#Case C-97/22.

September 21, 2023 0 Comments

CELEX:62021CJ0626_SUM: Judgment of the Court (Fifth Chamber) of 17 May 2023.#Funke Sp. z o.o. v Landespolizeidirektion Wien.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Approximation of laws – Directive 2001/95/EC – Article 12 and Annex II – Technical standards and regulations – European Union Rapid Information System (RAPEX) – Guidelines – Dangerous non-food products – Implementing Decision (EU) 2019/417 – Regulation (EC) No 765/2008 – Articles 20 and 22 – Notifications to the European Commission – Administrative decision – Prohibition on the sale of certain pyrotechnic articles and obligation to withdraw – Request from a distributor of the products concerned that the notification be supplemented – Authority competent to give a de

September 21, 2023 0 Comments

CELEX:62022CJ0105_SUM: Judgment of the Court (Eighth Chamber) of 17 May 2023.#P.M. v Dyrektor Izby Administracji Skarbowej w Warszawie.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Free movement of goods – Tax provisions – Article 110 TFEU – Excise duty – Export of a vehicle registered in a Member State to a country of the European Economic Area (EEA) – Refusal to reimburse the excise duty paid in respect of that vehicle up to an amount proportionate to the duration of its use in the territory of the Member State of registration – Principle that excise duty is a single-stage tax and principle of proportionality.#Case C-105/22.

September 21, 2023 0 Comments
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