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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:62021CA0650: Case C-650/21, Landespolizeidirektion Niederösterreich and Finanzamt Österreich: Judgment of the Court (Second Chamber) of 20 April 2023 (request for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — FW, CE (Reference for a preliminary ruling — Social policy — Equal treatment in employment and occupation — Directive 2000/78/EC — Prohibition of discrimination on grounds of age — Remuneration of civil servants — Previous national legislation found to be discriminatory — Grading under a new system of remuneration by reference to seniority fixed under a previous system of remuneration — Correction of that seniority by determining a comparison reference date — Discriminatory nature of the new grading — Rule placing older officials at a disadvantage)

June 12, 2023 0 Comments

CELEX:62021CA0602: Case C-602/21: Judgment of the Court (Ninth Chamber) of 20 April 2023 — European Commission v Republic of Poland (Failure of a Member State to fulfil obligations — Directive 2002/49/EC — Assessment and management of environmental noise — Noise prevention — Major roads and major railways — Article 8(1) and (2) — Non-compliant or nonexistent action plans — Article 10(2) — Annex VI — Nonexistent summaries of action plans)

June 12, 2023 0 Comments

CELEX:62021CA0580: Case C-580/21, EEW Energy from Waste: Judgment of the Court (Fifth Chamber) of 20 April 2023 (request for a preliminary ruling from the Bundesgerichtshof — Germany) — EEW Energy from Waste Großräschen GmbH v MNG Mitteldeutsche Netzgesellschaft Strom GmbH (Reference for a preliminary ruling — Environment — Directive 2009/28/EC — Promotion of energy from renewable energy sources — Article 16(2)(c) — Access to transmission and distribution grids — Priority access of electricity produced from renewable energy sources — Production from both renewable and conventional energy sources)

June 12, 2023 0 Comments

CELEX:62021CA0413: Case C-413/21 P: Judgment of the Court (Sixth Chamber) of 20 April 2023 — Council of the European Union v Aisha Muammer Mohamed El-Qaddafi (Appeal — Common foreign and security policy — Restrictive measures taken in view of the situation in Libya — List of persons and entities subject to the freezing of funds and economic resources — List of persons subject to restrictions on entry into and transit through the territory of the European Union — Retention of Ms El-Qaddafi’s name on the lists — Sufficiently solid factual basis — Obligation to state reasons)

June 12, 2023 0 Comments

CELEX:62021CA0329: Case C-329/21, DIGI Communications: Judgment of the Court (Fifth Chamber) of 20 April 2023 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — DIGI Communications NV v Nemzeti Média- és Hírközlési Hatóság Hivatala (Reference for a preliminary ruling — Telecommunications — Electronic communications networks and services — Directive 2002/21/EC (Framework Directive) — Article 4(1) — Directive 2002/20/EC (Authorisation Directive) — Article 7 — Award of rights to use frequencies — Auction procedure — Holding company not registered as a provider of electronic communications services in the Member State concerned — Exclusion from the award procedure — Right of appeal against the award decision)

June 12, 2023 0 Comments

CELEX:62021CA0291: Case C-291/21, Starkinvest: Judgment of the Court (Second Chamber) of 20 April 2023 (request for a preliminary ruling from the Tribunal de première instance de Liège — Belgium) — Proceedings brought by Starkinvest SRL (Reference for a preliminary ruling — Judicial cooperation in civil matters — Regulation (EU) No 655/2014 — European Account Preservation Order procedure — Conditions for issuing a preservation order — Article 4 — Concept of ‘judgment’ — Article 7 — Concept of ‘judgment requiring the debtor to pay the creditor’s claim’ — Judgment ordering a party to make a penalty payment for breach of a prohibitory order — Regulation (EU) No 1215/2012 — Article 55 — Scope)

June 12, 2023 0 Comments

CELEX:62021CA0144: Case C-144/21: Judgment of the Court (Fourth Chamber) of 20 April 2023 — European Parliament v European Commission (Action for annulment — Implementing Decision C(2020) 8797 — Authorisation of certain uses of chromium trioxide — Regulation (EC) No 1907/2006 — Registration, evaluation, authorisation and restriction of chemicals — Article 60 — Granting of authorisations — Obligation to demonstrate that socio-economic benefits outweigh the risk to human health or the environment arising from the use of the substance and that there are no suitable alternative substances or technologies — Article 62 — Applications for authorisation — Article 64 — Procedure for authorisation decisions)

June 12, 2023 0 Comments

CELEX:62021CA0025: Case C-25/21, Repsol Comercial de Productos Petrolíferos: Judgment of the Court (First Chamber) of 20 April 2023 (request for a preliminary ruling from the Juzgado de lo Mercantil No 2 de Madrid — Spain) — ZA, AZ, BX, CV, DU, ET v Repsol Comercial de Productos Petrolíferos SA (Reference for a preliminary ruling — Competition — Vertical restrictions of competition — Article 101(1) and (2) TFEU — Principle of effectiveness — Regulation (EC) No 1/2003 — Article 2 — Directive 2014/104/EU — Article 9(1) — Binding effect of the final decisions of the national competition authorities finding an infringement of the competition law rules — Temporal and material application — Actions for damages and for a declaration of nullity for infringements of the EU competition law provision

June 12, 2023 0 Comments

CELEX:62023CN0083: Case C-83/23, H GmbH: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 15 February 2023 — H GmbH v Tax office of M

June 12, 2023 0 Comments

CELEX:62023CN0075: Case C-75/23, Parchetul de pe lângă Tribunalul Brașov: Request for a preliminary ruling from the Curtea de Apel Brașov (Romania) lodged on 10 February 2023 — Criminal proceedings against M.A.sr, S.A.C.S., S.A.S.

June 12, 2023 0 Comments

CELEX:62023CN0074: Case C-74/23, Parchetul de pe lângă Înalta Curte de Casație și Justiție — D.N.A. Serviciul Teritorial Brașov: Request for a preliminary ruling from the Curtea de Apel Ploieşti (Romania) lodged on 10 February 2023 — Criminal proceedings against C.A.A., C.F.G., C.G.C., C.D.R., G.L.C., G.S., L.C.I., M.G., M.C.G., N.A.S., P.C., U.V., S.O., Ş.V.O., C.V., I.R.P., B.I.I.

June 12, 2023 0 Comments

CELEX:62023CN0069: Case C-69/23, Streaming Services: Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 7 February 2023 — Streaming Services Srl — in liquidation, represented by the receiver Cabinet Individual de Insolvență ‘Mihai Florea’ v Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor, Administrația Județeană a Finanțelor Publice Călărași

June 12, 2023 0 Comments

CELEX:62022CN0637: Case C-637/22 P: Appeal brought on 12 October 2022 by Luís Miguel Novais against the order of the General Court (Sixth Chamber) delivered on 2 August 2022 in Case T-376/22, Novais v Portugal

June 12, 2023 0 Comments

CELEX:62022CA0372: Case C-372/22, CM (Right of access to a child who has moved): Judgment of the Court (Ninth Chamber) of 27 April 2023 (request for a preliminary ruling from the tribunal d’arrondissement de Luxembourg — Luxembourg) — CM v DN (Reference for a preliminary ruling — Jurisdiction, recognition and enforcement of decisions in matrimonial matters and in the matters of parental responsibility — Regulation (EC) No 2201/2003 — Articles 9 and 15 — Continuing jurisdiction of the courts of the Member State of the child’s former habitual residence following the child having moved — Concept of ‘moving’ — Application for modification of a decision relating to access rights — Calculation of the time limit within which such an application must be submitted — Transfer of the case to a court

June 12, 2023 0 Comments

CELEX:62022CA0348: Case C-348/22, Autorità Garante della Concorrenza e del Mercato (Municipality of Ginosa): Judgment of the Court (Third Chamber) of 20 April 2023 (request for a preliminary ruling from the Tribunale amministrativo regionale per la Puglia — Italy) — Autorità Garante della Concorrenza e del Mercato v Comune di Ginosa (Reference for a preliminary ruling — Services in the internal market — Directive 2006/123/EC — Assessment of validity — Legal basis — Articles 47, 55 and 94 EC — Interpretation — Article 12(1) and (2) of that directive — Direct effect — Unconditional and sufficiently precise nature of the obligation for Member States to apply an impartial and transparent selection procedure to potential candidates and of the prohibition on automatic renewal of an authorisation

June 12, 2023 0 Comments

CELEX:62022CA0282: Case C-282/22, Dyrektor Krajowej Informacji Skarbowej: Judgment of the Court (Tenth Chamber) of 20 April 2023 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Dyrektor Krajowej Informacji Skarbowej v P. in W. (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 14, 15 and 24 — Recharging points for electric vehicles — Provision of devices for recharging electric vehicles, supply of the necessary electricity, and provision of technical support and IT services — Classification as a ‘supply of goods’ or a ‘supply of services’)

June 12, 2023 0 Comments

CELEX:62022CA0263: Case C-263/22, Ocidental — Companhia Portuguesa de Seguros de Vida: Judgment of the Court (Ninth Chamber) of 20 April 2023 (request for a preliminary ruling from the Supremo Tribunal de Justiça — Portugal) — Ocidental — Companhia Portuguesa de Seguros de Vida, SA v LP (Reference for a preliminary ruling — Unfair terms in consumer contracts — Directive 93/13/EEC — Articles 3 to 6 — Criteria for assessing the unfairness of a contractual term — Requirement of transparency — Group insurance contract — Permanent invalidity of the consumer — Duty to provide information — Non-disclosure of a term limiting or excluding cover against the insured risk)

June 12, 2023 0 Comments

CELEX:62022CA0192: Case C-192/22, Bayerische Motoren Werke: Judgment of the Court (Sixth Chamber) of 27 April 2023 (request for a preliminary ruling from the Bundesarbeitsgericht — Germany) — FI v Bayerische Motoren Werke AG (Reference for a preliminary ruling — Social policy — Directive 2003/88/EC — Article 7(1) — Article 31(2) of the Charter of Fundamental Rights of the European Union — Right to paid annual leave — Lapse of that right — Progressive retirement scheme — Days of annual leave acquired under that scheme but as yet untaken — Incapacity for work)

June 12, 2023 0 Comments

CELEX:62022CA0107: Case C-107/22, X and Inspecteur van de Belastingdienst Douane: Judgment of the Court (Sixth Chamber) of 27 April 2023 (request for a preliminary ruling from the Gerechtshof Amsterdam — Netherlands) — X BV, Inspecteur van de Belastingdienst/Douane district Rotterdam (Reference for a preliminary ruling — Common Customs Tariff — Classification of goods — Combined Nomenclature — Interpretation — General rules — General rule 2(a) — Article presented unassembled or disassembled — Components intended to make up, after assembly, satellite receivers — Classification as a complete receiver)

June 12, 2023 0 Comments

CELEX:62022CA0104: Case C-104/22, Lännen MCE: Judgment of the Court (Fifth Chamber) of 27 April 2023 (request for a preliminary ruling from the Markkinaoikeus — Finland) — Lännen MCE Oy v Berky GmbH, Senwatec GmbH & Co. KG. (Reference for a preliminary ruling — EU trade mark — Regulation (EU) 2017/1001 — Article 125(5) — International jurisdiction — Infringement action — Jurisdiction of the courts of the Member State in which the act of infringement has been committed or threatened — Advertising displayed by a search engine using a national top-level domain name — Advertising not specifying the geographical area of supply — Factors to be taken into account)

June 12, 2023 0 Comments
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