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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:62023CN0466: Case C-466/23 P: Appeal brought on 21 July 2023 by Stadtwerke Hameln Weserbergland GmbH against the judgment of the General Court (Fourth Chamber, Extended Composition) delivered on 17 May 2023 in Case T-314/20, Stadtwerke Hameln Weserbergland GmbH v European Commission

September 11, 2023 0 Comments

CELEX:62023CN0469: Case C-469/23 P: Appeal brought on 21 July 2023 by eins energie in sachsen GmbH & Co. KG against the judgment of the General Court (Fourth Chamber, Extended Composition) delivered on 17 May 2023 in Case T-318/20, eins energie in sachsen GmbH & Co. KG v European Commission

September 11, 2023 0 Comments

CELEX:62023CN0408: Case C-408/23, Anwaltsnotarin: Request for a preliminary ruling from the Oberlandesgericht Köln (Germany) lodged on 4 July 2023 — Rechtsanwältin (lawyer) and Notarin (notary) v the President of the Oberlandesgericht Hamm

September 11, 2023 0 Comments

CELEX:62022CA0313: Case C-313/22, ACHILLEION: Judgment of the Court (Eighth Chamber) of 13 July 2023 (request for a preliminary ruling from the Elegktiko Synedrio — Greece) — Achilleion Anomymi Xenodocheiaki Etaireia v Elliniko Dimosio (Reference for a preliminary ruling — Structural Funds — European Regional Development Fund (ERDF) — Co-financing — Regulation (EC) No 1260/1999 — Articles 30(4) and 39(1) — Durability of investment operations — ‘Substantial modification’ of a co-financed investment operation — Recovery of aid in the event of transfer of the establishment which is the subject of that operation — Effect of the specific circumstances surrounding that transfer)

September 11, 2023 0 Comments

CELEX:62022CB0069: Case C-69/22: Order of the President of the Sixth Chamber of the Court of 15 May 2023 — European Commission v Romania

September 11, 2023 0 Comments

CELEX:62023CN0468: Case C-468/23 P: Appeal brought on 21 July 2023 by EnergieVerbund Dresden GmbH against the judgment of the General Court (Fourth Chamber, Extended Composition) delivered on 17 May 2023 in Case T-317/20, EnergieVerbund Dresden GmbH v European Commission

September 11, 2023 0 Comments

CELEX:62023CN0462: Case C-462/23: Action brought on 24 July 2023 — European Commission v Republic of Bulgaria

September 11, 2023 0 Comments

CELEX:62023CN0433: Case C-433/23: Action brought on 12 July 2023 — European Commission v Kingdom of Spain

September 11, 2023 0 Comments

CELEX:62022CA0106: Case C-106/22, Xella Magyarország: Judgment of the Court (Second Chamber) of 13 July 2023 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — Xella Magyarország Építőanyagipari Kft. v Innovációs és Technológiai Miniszter (Reference for a preliminary ruling — Free movement of capital — Freedom of establishment — Regulation (EU) 2019/452 — Legislation of a Member State establishing a mechanism for filtering foreign investment in resident companies considered to be ‘strategic’ — Decision adopted on the basis of that legislation, prohibiting the acquisition by a resident company of all the shares of another resident company — Acquired company considered to be ‘strategic’ on the ground that its primary activity concerns the extraction of certain raw m

September 11, 2023 0 Comments

CELEX:62022CA0265: Case C-265/22, Banco Santander (Reference to an official index): Judgment of the Court (Ninth Chamber) of 13 July 2023 (request for a preliminary ruling from the Juzgado de Primera Instancia n. 17 de Palma de Mallorca — Spain) — ZR, PI v Banco Santander, SA (Reference for a preliminary ruling — Consumer protection — Directive 93/13/EEC — Unfair terms in consumer contracts — Mortgage loan agreements — Term providing for a variable interest rate — Reference index based on the annual percentage rates of charge (APRC) of mortgage loans granted by credit institutions — Index established by a regulatory or administrative act — Information contained in the preamble to that act — Check relating to the requirement of transparency — Assessment of the unfair nature of the term)

September 11, 2023 0 Comments

CELEX:62023CN0389: Case C-389/23, Bulgarfrukt: Request for a preliminary ruling from the Amtsgericht Wedding (Germany) lodged on 27 June 2023 — Bulgarfrukt — Fruchthandels GmbH v Oranzherii Gimel II EOOD

September 11, 2023 0 Comments

CELEX:62022CA0073: Joined Cases C-73/22 P and C-77/22 P: Judgment of the Court (Fourth Chamber) of 13 July 2023 — Grupa Azoty S.A., Azomureș SA, Lipasmata Kavalas LTD Ypokatastima Allodapis v European Commission (C-73/22 P), Advansa Manufacturing GmbH, Beaulieu International Group NV and Others v Dralon GmbH, European Commission (C-77/22 P) (Appeal — State aid — Guidelines on certain State aid measures in the context of the system for greenhouse gas emission allowance trading — Eligible economic sectors — Exclusion of the nitrogen compounds and fertilisers sector — Action for annulment — Admissibility — Right of natural or legal persons to institute proceedings — Fourth paragraph of Article 263 TFEU — Condition that the applicant must be directly concerned)

September 11, 2023 0 Comments

CELEX:62022CA0134: Case C-134/22, G GmbH: Judgment of the Court (Second Chamber) of 13 July 2023 (request for a preliminary ruling from the Bundesarbeitsgericht — Germany) — MO v SM as liquidator of G GmbH (Reference for a preliminary ruling — Social policy — Collective redundancies — Directive 98/59/EC — Information and consultation — Second subparagraph of Article 2(3) — Obligation of employer contemplating a collective redundancy to forward to the competent public authority a copy of the information communicated to the workers’ representatives — Objective — Consequences of a failure to comply with that obligation)

September 11, 2023 0 Comments

CELEX:62022CA0035: Case C-35/22, CAJASUR Banco: Judgment of the Court (Fourth Chamber) of 13 July 2023 (request for a preliminary ruling from the Audiencia Provincial de Málaga — Spain) — CAJASUR Banco SA v JO, IM (Reference for a preliminary ruling — Directive 93/13/EEC — Unfair terms in consumer contracts — Article 6(1) — General conditions of a mortgage loan agreement declared null and void by national courts — Legal action — Admission prior to any dispute — National legislation requiring a consumer to take steps prior to bringing proceedings against the seller or supplier concerned in order to guarantee the award of the costs of legal proceedings — Principle of sound administration of justice — Right to effective judicial protection)

September 11, 2023 0 Comments

CELEX:62021CA0757: Case C-757/21 P: Judgment of the Court (Ninth Chamber) of 13 July 2023 — Nichicon Corporation v European Commission (Appeal — Authentication of a judgment by the General Court — Article 118 of the Rules of Procedure of the General Court — Copy of the judgment to be served — Signature of the judges — Agreements, decisions and concerted practices — Article 101 TFEU — Market for tantalum and aluminium electrolytic capacitors — Agreements and concerted practices in respect of several elements of pricing — Concept of infringement ‘by object’ — European Commission’s burden of proof — Statements of undertakings — Reliability — Geographic scope of anticompetitive conduct — Single and continuous infringement — Fine — Calculation of the basic amount — Sales to be taken into accoun

September 11, 2023 0 Comments

CELEX:62021CB0665: Case C-665/21 P: Order of the Court (Eighth Chamber) of 10 May 2023 — MKB Multifunds BV v European Commission, Kingdom of the Netherlands (Appeal — Article 181 of the Rules of Procedure of the Court of Justice — State aid — Alleged State aid granted by a Member State in favour of a fund of funds — Preliminary examination of the European Commission — Decision of the Commission finding no State aid — Action for annulment — Admissibility — Regulation (EU) 2015/1589 — Article 1(h) — Concept of ‘interested party’)

September 11, 2023 0 Comments

CELEX:62022CA0136: Case C-136/22 P: Judgment of the Court (Fourth Chamber) of 13 July 2023 — Debrégeas et associés Pharma SAS (D & A Pharma) v European Medicines Agency (EMA) (Appeal — Medicinal products for human use — Regulation (EC) No 726/2004 — Decision by the European Medicines Agency (EMA) not to renew a scientific advisory group — Action for annulment brought by the applicant for a marketing authorisation — Admissibility — Interest in bringing proceedings — Vested and current interest which may arise from another legal action — Conditions)

September 11, 2023 0 Comments

CELEX:62021CA0426: Case C-426/21, Ocilion IPTV Technologies: Judgment of the Court (First Chamber) of 13 July 2023 (request for a preliminary ruling from the Oberster Gerichtshof — Austria) — Ocilion IPTV Technologies GmbH v Seven.One Entertainment Group GmbH, Puls 4 TV GmbH & Co. KG (Reference for a preliminary ruling — Intellectual property — Copyright in the information society — Directive 2001/29/EC — Article 3 — Right of communication to the public — Article 5(2)(b) — ‘Private copying’ exception — Provider of an Internet Protocol television (IPTV) service — Access to protected content without the rightholders’ consent — Online video recorder — Replay function — De-duplication technique)

September 11, 2023 0 Comments

CELEX:62021CA0765: Case C-765/21, Azienda Ospedale-Università di Padova: Judgment of the Court (Second Chamber) of 13 July 2023 (request for a preliminary ruling from the Tribunale ordinario di Padova — Italy) — D.M. v Azienda Ospedale-Università di Padova (Reference for a preliminary ruling — Public health — National legislation imposing a vaccination obligation on health professionals — Suspension from duty without pay for personnel refusing the vaccine — Regulation (EC) No 726/2004 — Medicinal products for human use — Vaccines against COVID-19 — Regulation (EC) No 507/2006 — Validity of conditional marketing authorisations — Regulation (EU) 2021/953 — Prohibition of discrimination between vaccinated and unvaccinated persons — Inadmissibility)

September 11, 2023 0 Comments

CELEX:62021CA0759: Case C-759/21 P: Judgment of the Court (Ninth Chamber) of 13 July 2023 — Nippon Chemi-Con Corporation v European Commission (Appeal — Authentication of a judgment by the General Court — Article 118 of the Rules of Procedure of the General Court — Copy of the judgment to be served — Signature of the judges — Agreements, decisions and concerted practices — Article 101 TFEU — Market for tantalum and aluminium electrolytic capacitors — Agreements and concerted practices in respect of several elements of the pricing — Concept of infringement ‘by object’ — European Commission’s burden of proof — Geographic scope of anticompetitive conduct — Single and continuous infringement — Fine — Calculation of the basic amount — Sales to be taken into account — Mitigating circumstances —

September 11, 2023 0 Comments
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