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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:62021CC0582: Opinion of Advocate General Emiliou delivered on 14 September 2023.###

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CELEX:62022CC0115: Opinion of Advocate General Ćapeta delivered on 14 September 2023.###

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CELEX:62022CC0421: Opinion of Advocate General Campos Sánchez-Bordona delivered on 14 September 2023.###

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CELEX:62022CC0234: Opinion of Advocate General Kokott delivered on 14 September 2023.###

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CELEX:62022CC0359: Opinion of Advocate General Pikamäe delivered on 14 September 2023.###

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CELEX:62021CJ0071: Judgment of the Court (Sixth Chamber) of 14 September 2023.#KT v Sofiyska gradska prokuratura.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Agreement on the surrender procedure between, on the one hand, the Member States of the European Union and, on the other hand, the Republic of Iceland and the Kingdom of Norway – Article 1(3) – Fundamental rights – Refusal by a Member State to execute an arrest warrant issued by the Kingdom of Norway – Issuing of a new arrest warrant by the Kingdom of Norway against the same person for the same acts – Examination by another Member State – Taking into account of the refusal to execute the first arrest warrant.#Case C-71/21.

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CELEX:62022CJ0113: Judgment of the Court (Second Chamber) of 14 September 2023.#DX v Instituto Nacional de la Seguridad Social (INSS) and Tesorería General de la Seguridad Social.#Reference for a preliminary ruling – Social policy – Directive 79/7/EEC – Equal treatment for men and women in matters of social security – Article 6 – National legislation providing for the right to a pension supplement only for women – Preliminary ruling from the Court from which it may be held that that legislation constitutes direct discrimination on grounds of sex – Administrative practice of continuing to apply that legislation despite that ruling – Separate discrimination – Pecuniary damages – Reimbursement of expenditure relating to costs and lawyers’ fees.#Case C-113/22.

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CELEX:62022CJ0393: Judgment of the Court (Seventh Chamber) of 14 September 2023.#EXTÉRIA s.r.o. v Spravíme s. r. o.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction and enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Special jurisdiction in matters relating to a contract – Article 7(1)(b) – Concept of contract for the ‘provision of services’ – Termination of a contract to enter into a future contract relating to the future conclusion of a franchise agreement.#Case C-393/22.

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CELEX:62022CJ0083: Judgment of the Court (Second Chamber) of 14 September 2023.#RTG v Tuk Tuk Travel S.L.#Reference for a preliminary ruling – Directive (EU) 2015/2302 – Article 5 – Package travel and linked travel arrangements – Termination of a package travel contract – Unavoidable and extraordinary circumstances – COVID-19 pandemic – Right to terminate the contract – Request for full refund – Information obligation on the travel organiser – Article 12 – Application of the principles of the delimitation of the subject matter of an action by the parties and of the correlation between the claims put forward in the action and the rulings contained in the operative part – Effective protection of the consumer – Examination of its own motion by the national court – Conditions.#Case C-83/22.

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CELEX:62021CJ0508: Judgment of the Court (Fifth Chamber) of 14 September 2023.#European Commission v Dansk Erhverv.#Appeal – State aid – Article 107(1) TFEU – Sale of canned beverages to residents of the Kingdom of Denmark – Sale without deposit on condition that the beverages purchased are exported – Non-imposition of a fine – Concept of ‘State aid’ – Concept of ‘State resources’ – Decision declaring the absence of aid – Action for annulment.#Case C-508/21 P.

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CELEX:62021CJ0821: Judgment of the Court (Seventh Chamber) of 14 September 2023.#NM v CLC Resort Management LTD and Others.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction and recognition and enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Special jurisdiction – Jurisdiction over consumer contracts – Article 18(1) – Concept of ‘other party to a contract’ – Article 63 – Domicile of a legal person – Regulation (EC) No 593/2008 – Law applicable to contractual obligations – Choice of applicable law – Article 3 – Freedom of choice – Article 6 – Consumer contracts – Limits – Contract concluded with a consumer concerning timeshare rights in tourist accommodation by a means of a points scheme.#Case C-821/21.

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CELEX:62022CJ0246: Judgment of the Court (Seventh Chamber) of 14 September 2023.#Staatsanwaltschaft Köln and Bundesamt für Güterverkehr v BW.#Reference for a preliminary ruling – Transport operations – Combined transport of goods between Member States – Directive 92/106/EEC – International carriage of goods by road – Regulation (EC) No 1072/2009 – Transport of empty containers before loading or after unloading of goods in the context of combined transport – Non-applicability of the provisions relating to cabotage operations.#Case C-246/22.

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CELEX:62022CJ0027: Judgment of the Court (First Chamber) of 14 September 2023.#Volkswagen Group Italia S.p.A. and Volkswagen Aktiengesellschaft v Autorità Garante della Concorrenza e del Mercato.#Reference for a preliminary ruling – Article 50 of the Charter of Fundamental Rights of the European Union – Principle ne bis in idem – Penalty imposed concerning unfair commercial practices – Criminal nature of the penalty – Criminal penalty imposed in a Member State after the adoption of a penalty concerning unfair commercial practices in another Member State but which became final before the latter penalty – Article 52(1) – Limitations to the principle ne bis in idem – Conditions – Coordination of proceedings and penalties.#Case C-27/22.

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CELEX:62022CJ0055: Judgment of the Court (Sixth Chamber) of 14 September 2023.#NK v Bezirkshauptmannschaft Feldkirch.#Reference for a preliminary ruling – Article 50 of the Charter of Fundamental Rights of the European Union – Principle ne bis in idem – Final termination of a first set of proceedings brought for an infringement of a provision of national legislation on games of chance – Administrative penalty of a criminal nature imposed for the same acts for an infringement of a different provision of that legislation – First set of proceedings terminated on account of an incorrect legal classification of the offence committed.#Case C-55/22.

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CELEX:62021CJ0820: Judgment of the Court (Fourth Chamber) of 14 September 2023.#„Vinal“ AD v Direktor na Agentsia „Mitnitsi“.#Reference for a preliminary ruling – Excise duty – Directive 2008/118/EC – Article 16 – Tax warehouse arrangements – Conditions for the grant of an authorisation for the opening and operation of a tax warehouse by an authorised warehousekeeper – Failure to satisfy those conditions – Final withdrawal of the authorisation, together with the imposition of a financial penalty – Article 50 of the Charter of Fundamental Rights of the European Union – Ne bis in idem principle – Proportionality.#Case C-820/21.

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CELEX:62021CJ0466: Judgment of the Court (Fourth Chamber) of 14 September 2023.#Land Rheinland-Pfalz v European Commission.#Appeal – State aid – Aviation sector – Operational aid granted by the Federal Republic of Germany to Frankfurt-Hahn airport – Article 108 TFEU – Decision not to open the formal investigation procedure – Action for annulment – Status as an interested party – Safeguard of procedural rights.#Case C-466/21 P.

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CELEX:62021CJ0632: Judgment of the Court (Seventh Chamber) of 14 September 2023.#JF and NS v Diamond Resorts Europe Limited (Sucursal en España) and Others.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EC) No 593/2008 – Law applicable to contractual obligations – Scope – Timeshare contracts – Legal proceedings seeking a declaration that those contracts are void – United Kingdom nationals – Choice of applicable law – Article 3 – Freedom of choice – Article 4(1)(b) and (c) – Applicable law in the absence of a choice made by the parties – Article 6 – Consumer contracts – Limits.#Case C-632/21.

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CELEX:62021TJ0349: Judgment of the General Court (Third Chamber) of 13 September 2023.#Federal Republic of Germany v European Commission.#Case T-349/21.

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CELEX:62021TJ0523: Judgment of the General Court (Fifth Chamber) of 13 September 2023.#Alexander Evgenevich Shatrov v Council of the European Union.#Cases T-523/21 and T-216/22.

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CELEX:62022TJ0057: Judgment of the General Court (Tenth Chamber) of 13 September 2023.#Hungary v European Commission.#Case T-57/22.

September 14, 2023 0 Comments
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