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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:62022CJ0453: Judgment of the Court (Eighth Chamber) of 7 September 2023.#Michael Schütte v Finanzamt Brilon.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Principle of VAT neutrality – Principle of effectiveness – VAT rate set too high on a purchase invoice – Reimbursement of the overpaid tax – Direct action against the tax authorities – Effect of the risk of a double reimbursement of the same VAT.#Case C-453/22.

September 7, 2023 0 Comments

CELEX:62022CJ0323: Judgment of the Court (Tenth Chamber) of 7 September 2023.#KRI SpA, en tant qu’entité ayant absorbé la société SI.LO.NE. - Sistema logistico nord-est Srl v Agenzia delle Dogane e dei Monopoli.#Reference for a preliminary ruling – Free movement of goods – Excise duties – Directive 92/12/EEC – Article 6(1)(a) – Chargeability of excise duty – Irregular departure from a suspension arrangement – Unlawful act solely attributable to a third party – Falsification of the accompanying administrative document – Article 14(1) – Exemption for losses occurring under the suspension arrangement – Fortuitous events or force majeure – Liability of the authorised warehousekeeper.#Case C-323/22.

September 7, 2023 0 Comments

CELEX:62021CJ0492_INF: Judgment of the Court (Ninth Chamber) of 27 April 2023.#Casa Regina Apostolorum della Pia Società delle Figlie di San Paolo v European Commission.#Case C-492/21 P.

September 7, 2023 0 Comments

CELEX:62022CO0619_INF: Order of the Court (Sixth Chamber) of 20 April 2023.#SIA 'Sinda & V R' v Rīgas domes Satiksmes departaments.#Request for a preliminary ruling from the Zemgales rajona tiesa.#Case C-619/22.

September 7, 2023 0 Comments

CELEX:62022CO0482_INF: Order of the Court (Sixth Chamber) of 27 April 2023.#GO and Others v Regione Lazio.#Request for a preliminary ruling from the Consiglio di Stato.#Case C-482/22.

September 7, 2023 0 Comments

CELEX:62022CJ0135: Judgment of the Court (Tenth Chamber) of 7 September 2023.#Patrick Breyer v European Research Executive Agency.#Appeal – Access to documents of the institutions of the European Union – Regulation (EC) No 1049/2001 – First indent of Article 4(2) – Exception to the right of access – Protection of commercial interests – Framework Programme for Research and Innovation ‘Horizon 2020’ (2014-2020) – Documents relating to the ‘iBorderCtrl: Intelligent Portable Border Control System’ research project – Decision of the European Research Executive Agency (REA) refusing access to certain information – Overriding public interest.#Case C-135/22 P.

September 7, 2023 0 Comments

CELEX:62022CJ0209: Judgment of the Court (Fourth Chamber) of 7 September 2023.##Reference for a preliminary ruling – Judicial cooperation in criminal matters – Right to information in criminal proceedings – Directive 2012/13/EU – Right of access to a lawyer in criminal proceedings – Directive 2013/48/EU – Scope – National legislation which does not refer to the concept of a suspect – Preliminary stage of the criminal proceedings – Coercive measure of personal search and seizure – Retrospective authorisation by the court having jurisdiction – Lack of judicial review of measures to obtain evidence – Articles 47 and 48 of the Charter of Fundamental Rights of the European Union – Effective exercise of the rights of defence of suspects and of accused persons during the judicial review of measur

September 7, 2023 0 Comments

CELEX:62021CJ0461: Judgment of the Court (Third Chamber) of 7 September 2023.#SC Cartrans Preda SRL v Direcţia Generală Regională a Finanţelor Publice Ploieşti - Administraţia Judeţeană a Finanţelor Publice Prahova.#Reference for a preliminary ruling – Directive 2006/112/EC – Common system of value added tax (VAT) – Exemptions – Road carriage transactions directly connected with the import of goods – Rules of evidence – Articles 56 and 57 TFEU – Freedom to provide services – Recovery of VAT by a non-resident – Taxation of consideration paid by way of a tax on the income of non-resident persons – Tax withheld at source by a resident.#Case C-461/21.

September 7, 2023 0 Comments

CELEX:62022CJ0169: Judgment of the Court (Sixth Chamber) of 7 September 2023.#Fractal Insolvenţă SPRL, en tant que liquidateur de Groenland Poultry SRL v Agenţia de Plăţi şi Intervenţie pentru Agricultură - Centrul Judeţean Dâmboviţa.#Reference for a preliminary ruling – Common agricultural policy – European Agricultural Fund for Rural Development (EAFRD) – Rural development support measures – Animal welfare payments – Regulation (EC) No 1974/2006 – Article 44(1) and (2)(a) – Article 47(1) – Transfer of an agricultural holding to a new beneficiary – Subsequent cessation, by that beneficiary, of agricultural activities – ‘Force majeure or exceptional circumstances’ – Obligation to reimburse all or part of the aid received – Principle of proportionality.#Case C-169/22.

September 7, 2023 0 Comments

CELEX:62022CJ0015: Judgment of the Court (Fifth Chamber) of 7 September 2023.#RF v Finanzamt G.#Reference for a preliminary ruling – Development cooperation – Direct taxation – Income tax – Exemption granted to employees assigned to development aid projects financed from national budgetary resources – Difference in treatment of employees assigned to a project financed by the European Development Fund – Article 63(1) TFEU – Free movement of capital – Article 4(3) TEU – Duty of sincere cooperation – Facilitating the tasks of the European Union – Articles 208 and 210 TFEU – Development cooperation – Obligation to promote policies in the area of development cooperation – Invocability.#Case C-15/22.

September 7, 2023 0 Comments

CELEX:62022CJ0226: Judgment of the Court (Fifth Chamber) of 7 September 2023.#Nexive Commerce Srl and Others v Autorità per le Garanzie nelle Comunicazioni and Others.#Reference for a preliminary ruling – Postal services in the European Union – Directive 97/67/EC – Fourth indent of the second subparagraph of Article 9(2) and Article 9(3) – Article 22 – Undertakings in the postal sector – Contribution to the operational costs of the regulatory authority for the postal sector – Obligation – Financial burden borne exclusively by market participants, without distinction according to the type of services provided – Principles of proportionality and non-discrimination.#Case C-226/22.

September 7, 2023 0 Comments

CELEX:62021CJ0216: Judgment of the Court (First Chamber) of 7 September 2023.#Asociaţia “Forumul Judecătorilor din România” and YN v Consiliul Superior al Magistraturii.#Reference for a preliminary ruling – Decision 2006/928/EC – Mechanism for cooperation and verification of progress in Romania to address specific benchmarks in the areas of judicial reform and the fight against corruption – Article 2 TEU – Second subparagraph of Article 19(1) TEU – Rule of law – Charter of Fundamental Rights of the European Union – Article 47 – Independence of judges – National legislation altering the scheme for the promotion of judges.#Case C-216/21.

September 7, 2023 0 Comments

CELEX:62021CJ0590: Judgment of the Court (Third Chamber) of 7 September 2023.#Charles Taylor Adjusting Limited and FD v Starlight Shipping Company and Overseas Marine Enterprises INC.#Reference for a preliminary ruling – Area of freedom, security and justice – Judicial cooperation in civil matters – Regulation (EC) No 44/2001 – Recognition and enforcement in one Member State of judgments from another Member State – Article 34 – Grounds for refusal – Infringement of public policy in the European Union and of national public policy – Definition of ‘public policy’ – Mutual trust – ‘“Quasi” anti-suit injunction’ – Judgments preventing the exercise of the right to effective judicial protection or the continuation of proceedings brought before the courts of another Member State.#Case C-590/21.

September 7, 2023 0 Comments

CELEX:62021CJ0832: Judgment of the Court (Fifth Chamber) of 7 September 2023.#Beverage City & Lifestyle GmbH and Others v Advance Magazine Publishers, Inc.#Reference for a preliminary ruling – Judicial cooperation in civil and commercial matters – Regulation (EU) 1215/2012 – Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters – Special jurisdiction – Article 8(1) – More than one defendant – Claims so closely connected that it is expedient to hear and determine them together – Anchor defendant – EU trade mark – Regulation (EU) 2017/1001 – Articles 122 and 125 – Action for infringement of an EU trade mark brought against a number of defendants domiciled in different Member States – Jurisdiction of the courts of the place where the managing director o

September 7, 2023 0 Comments

CELEX:62022CJ0162: Judgment of the Court (First Chamber) of 7 September 2023.#A. G. v Lietuvos Respublikos generalinė prokuratūra.#Reference for a preliminary ruling – Telecommunications – Processing of personal data in the electronic communications sector – Directive 2002/58/EC – Scope – Article 15(1) – Data retained by providers of electronic communications services and made available to authorities in charge of criminal proceedings – Subsequent use of those data in an investigation into misconduct in office.#Case C-162/22.

September 7, 2023 0 Comments

CELEX:62021CJ0601: Judgment of the Court (First Chamber) of 7 September 2023.#European Commission v Republic of Poland.#Failure of a Member State to fulfil obligations – Public contracts for services contracts – State printing office – Production of identity documents and other official documents as well as systems for managing such documents – National legislation providing for the award of contracts for such production to a public undertaking without first conducting a procurement procedure – Article 346(1)(a) TFEU – Directive 2014/24/EU – Article 1(1) and (3) – Article 15(2) and (3) – Special security measures – Protection of a Member State’s essential security interests.#Case C-601/21.

September 7, 2023 0 Comments

CELEX:62021TJ0200: Judgment of the General Court (First Chamber) of 6 September 2023.#JS v European Data Protection Supervisor.#Case T-200/21.

September 7, 2023 0 Comments

CELEX:62021TJ0526: Judgment of the General Court (Fifth Chamber) of 6 September 2023.#Mikail Safarbekovich Gutseriev v Council of the European Union.#Case T-526/21.

September 7, 2023 0 Comments

CELEX:62021TJ0600: Judgment of the General Court (Sixth Chamber) of 6 September 2023.#WS and Others v European Border and Coast Guard Agency.#Case T-600/21.

September 7, 2023 0 Comments

CELEX:62021TJ0786: Judgment of the General Court (Second Chamber) of 6 September 2023.#Team Beverage AG v European Union Intellectual Property Office.#Case T-786/21.

September 7, 2023 0 Comments
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