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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:32023R1115: Regulation (EU) 2023/1115 of the European Parliament and of the Council of 31 May 2023 on the making available on the Union market and the export from the Union of certain commodities and products associated with deforestation and forest degradation and repealing Regulation (EU) No 995/2010 (Text with EEA relevance)

June 9, 2023 0 Comments

CELEX:32023R1114: Regulation (EU) 2023/1114 of the European Parliament and of the Council of 31 May 2023 on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 (Text with EEA relevance)

June 9, 2023 0 Comments

CELEX:62021CC0457: Opinion of Advocate General Kokott delivered on 8 June 2023.###

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CELEX:62022CC0058: Opinion of Advocate General Emiliou delivered on 8 June 2023.###

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CELEX:62022CC0231: Opinion of Advocate General Medina delivered on 8 June 2023.###

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CELEX:62022CC0218: Opinion of Advocate General Ćapeta delivered on 8 June 2023.###

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CELEX:62022CC0376: Opinion of Advocate General Szpunar delivered on 8 June 2023.###

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CELEX:62022CC0178: Opinion of Advocate General Collins delivered on 8 June 2023.###

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CELEX:62022CC0096: Opinion of Advocate General Pikamäe delivered on 8 June 2023.###

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CELEX:62022CC0125:           Schlussanträge des Generalanwalts P. Pikamäe vom 8. Juni 2023.###

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June 8, 2023 0 Comments

CELEX:62021CJ0540: Judgment of the Court (Second Chamber) of 8 June 2023.#European Commission v Slovak Republic.#Failure of a Member State to fulfil obligations – Package travel and linked travel arrangements – Directive (EU) 2015/2302 – Article 12(2) to (4) – Termination of a package travel contract – Unavoidable and extraordinary circumstances – COVID-19 pandemic – Refund of payments made by the traveller for the package – Refund in the form of a sum of money or in the form of a replacement package tour – Obligation to provide that traveller with a refund not later than 14 days after the relevant contract is terminated – Temporary derogation from that obligation.#Case C-540/21.

June 8, 2023 0 Comments

CELEX:62021CJ0570:           Arrêt de la Cour (cinquième chambre) du 8 juin 2023.#I.S. et K.S. contre YYY. S.A.#Renvoi préjudiciel – Protection des consommateurs – Directive 93/13/CEE – Clauses abusives dans les contrats conclus avec les consommateurs – Contrat à double finalité – Article 2, sous b) – Notion de “consommateur” – Critères.#Affaire C-570/21.

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June 8, 2023 0 Comments

CELEX:62021CJ0545: Judgment of the Court (Third Chamber) of 8 June 2023.#ANAS SpA v Ministero delle Infrastrutture e dei Trasporti.#Reference for a preliminary ruling – European Union Structural Funds – Regulation (EC) No 1083/2006 – Article 2(7) – Concept of ‘irregularity’ – Article 98(1) and (2) – Financial corrections by Member States in connection with irregularities detected – Criteria to be applied – Directive 2004/18/EC – Point (d) of the first subparagraph of Article 45(2) – Concept of ‘grave professional misconduct’.#Case C-545/21.

June 8, 2023 0 Comments

CELEX:62021CJ0455: Judgment of the Court (Fifth Chamber) of 8 June 2023.#OZ v Lyoness Europe AG.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/CEE – Unfair terms in consumer contracts – Article 2(b) – Definition of ‘consumer’ – Contract for membership of a loyalty scheme enabling certain financial benefits to be obtained when purchasing goods and services from third-party traders.#Case C-455/21.

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CELEX:62022TJ0021_INF: Judgment of the General Court (Fourth Chamber) of 22 March 2023.#NY v European Commission.#Case T-21/22.

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CELEX:62021CJ0050: Judgment of the Court (First Chamber) of 8 June 2023.#Prestige and Limousine, S.L. v Área Metropolitana de Barcelona and Others.#Reference for a preliminary ruling – Article 49 TFEU – Article 107(1) TFEU – Private-hire vehicles (PHVs) – Licencing scheme involving the issue, in addition to a licence to provide urban and interurban transport services throughout the national territory, of a second operating licence in order to be able to provide urban transport services in a metropolitan area – Limitation of the number of licences for PHV services to one thirtieth of the licences for taxi services.#Case C-50/21.

June 8, 2023 0 Comments

CELEX:62022CJ0049: Judgment of the Court (Third Chamber) of 8 June 2023.#Austrian Airlines AG v TW.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Article 5(1)(a) – Cancellation of a flight – Article 8(1) – Obligation to provide assistance – Concept of ‘re-routing’ – Compensation for air passengers in the event of cancellation of a flight – COVID‑19 pandemic – Repatriation flight organised by a Member State in the context of consular assistance – Flight operated by the same operating air carrier and at the same time as the cancelled flight – Costs to be borne by the passenger in excess of the net costs of that flight.#Case C-49/22.

June 8, 2023 0 Comments

CELEX:62021CJ0654: Judgment of the Court (Tenth Chamber) of 8 June 2023.#LM v KP.#Reference for a preliminary ruling – EU trade mark – Dispute before the national court – Jurisdiction of EU trade mark courts – Regulation (EU) 2017/1001 – Article 124 – Action for infringement – Article 128 – Counterclaim for a declaration of invalidity – Subject matter of that counterclaim – Article 129(3) – Rules of procedure governing the same type of action relating to a national trade mark – Principle of procedural autonomy.#Case C-654/21.

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CELEX:62020CJ0468: Judgment of the Court (First Chamber) of 8 June 2023.#Fastweb SpA and Others v Autorità per le Garanzie nelle Comunicazioni.#Reference for a preliminary ruling – Electronic communications networks and services – Directives 2002/19/EC, 2002/20/EC, 2002/21/EC et 2002/22/EC – Article 49 TFEU – Freedom of establishment – Article 56 TFUE – Freedom to provide services – National legislation granting the national regulatory authority the power to impose on telephony service providers a minimum time frame for the renewal of offers and a minimum time frame for billing – Consumer protection – Principle of proportionality – Principle of equal treatment.#Case C-468/20.

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CELEX:62021CJ0636: Judgment of the Court (Third Chamber) of 8 June 2023.#NN v Regione Lombardia.#Reference for a preliminary ruling – Agriculture – Common organisation of the markets – Regulation (EU) No 1308/2013 – Article 220 – Market support measures related to animal diseases – Implementing Regulation (EU) 2019/1323 – Exceptional market support measures for the eggs and poultrymeat sectors in Italy – National legislation – Condition for the granting of aid – Farmers operational on the market in question on the date of submission of the application – Discretion of the Member States.#Case C-636/21.

June 8, 2023 0 Comments
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