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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:62021CC0588: Opinion of Advocate General Medina delivered on 22 June 2023.###

June 22, 2023 0 Comments

CELEX:62022CC0281: Opinion of Advocate General Ćapeta delivered on 22 June 2023.###

June 22, 2023 0 Comments

CELEX:62022CC0422:           Conclusions de l'avocat général M. J. Richard de la Tour, présentées le 22 juin 2023.###

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June 22, 2023 0 Comments

CELEX:62022CC0321: Opinion of Advocate General Pikamäe delivered on 22 June 2023.###

June 22, 2023 0 Comments

CELEX:62022CJ0024:           Urteil des Gerichtshofs (Siebte Kammer) vom 22. Juni 2023.#PR Pet BV gegen Inspecteur van de Belastingdienst/Douane, kantoor Eindhoven.#Vorlage zur Vorabentscheidung – Gemeinsamer Zolltarif – Tarifierung der Waren – Kombinierte Nomenklatur – Position 9403 – Für Katzen bestimmte und aus einer Konstruktion bestehende, als ,Katzenkratzbäume‘ bezeichnete Waren – Aus verschiedenen Stoffen bestehende Waren – Durchführungsverordnungen (EU) Nr. 1229/2013 und (EU) Nr. 350/2014.#Rechtssache C-24/22.

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June 22, 2023 0 Comments

CELEX:62021CJ0427: Judgment of the Court (Sixth Chamber) of 22 June 2023.#LD v ALB FILS KLINIKEN GmbH.#Reference for a preliminary ruling – Social policy – Temporary agency work – Directive 2008/104/EC – Article 1 – Scope – Definition of ‘temporary assignment’ – Transfer of functions performed by a worker, from the latter’s employer to a third-party undertaking – Permanent assignment of that worker while maintaining the latter’s initial contract of employment.#Case C-427/21.

June 22, 2023 0 Comments

CELEX:62021CJ0823: Judgment of the Court (Fourth Chamber) of 22 June 2023.#European Commission v Hungary.#Failure of a Member State to fulfil obligations – Area of freedom, security and justice – Policies on border checks, asylum and immigration – Procedures for granting international protection – Directive 2013/32/EU – Article 6 – Effective access – The making of an application – National legislation laying down prior administrative steps to be carried out outside the territory of the Member State – Public health objective.#Case C-823/21.

June 22, 2023 0 Comments

CELEX:62020CJ0459: Judgment of the Court (First Chamber) of 22 June 2023.#X v Staatssecretaris van Justitie en Veiligheid.#Reference for a preliminary ruling – Citizenship of the Union – Article 20 TFEU – Right to move and reside freely within the territory of the Member States – Decision of a Member State refusing residence to a third-country national parent of a minor child, who has the nationality of that Member State – Child living outside the territory of the European Union and never having resided in its territory.#Case C-459/20.

June 22, 2023 0 Comments

CELEX:62022CJ0258: Judgment of the Court (Sixth Chamber) of 22 June 2023.#Finanzamt Hannover-Nord v H Lebensversicherung.#Reference for a preliminary ruling – Free movement of capital – Article 63 TFEU – Business tax – Calculation of the basis of assessment for that tax – Rules for calculation – Dividends from holdings of less than 10% in the capital of resident and non-resident capital companies – Inclusion in the basis of assessment for business tax – Time of the inclusion – Difference in treatment – Restriction – None.#Case C-258/22.

June 22, 2023 0 Comments

CELEX:62022CJ0268:           Urteil des Gerichtshofs (Siebte Kammer) vom 22. Juni 2023.#Vitol SA gegen Belgische Staat.#Vorlage zur Vorabentscheidung – Handelspolitik – Schutz gegen Dumpingpraktiken – Einfuhren von Biodiesel mit Ursprung in Argentinien und Indonesien – Gültigkeit der Durchführungsverordnung (EU) Nr. 1194/2013 – Zulässigkeit – Fehlen einer von der Klägerin des Ausgangsverfahrens erhobenen Nichtigkeitsklage – Einführer – Feststellung von Dumping – Zu berücksichtigende Kriterien.#Rechtssache C-268/22.

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June 22, 2023 0 Comments

CELEX:62021CJ0579: Judgment of the Court (First Chamber) of 22 June 2023.#J.M. v Apulaistietosuojavaltuutettu and Pankki S.#Reference for a preliminary ruling – Processing of personal data – Regulation (EU) 2016/679 – Articles 4 and 15 – Scope of the right of access to information referred to in Article 15 – Information contained in log data – Article 4 – Definition of ‘personal data’ – Definition of ‘recipients’ – Temporal application.#Case C-579/21.

June 22, 2023 0 Comments

CELEX:62021CJ0833: Judgment of the Court (Fifth Chamber) of 22 June 2023.#Endesa Generación SAU v Tribunal Económico Administrativo Central.#Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Article 14(1)(a) – Exemption of energy products used to produce electricity – Derogation – Taxation of energy products for ‘reasons of environmental policy’ – Scope.#Case C-833/21.

June 22, 2023 0 Comments

CELEX:62021CJ0513: Judgment of the Court (First Chamber) of 22 June 2023.#DI v European Central Bank.#Appeal – Civil service – Staff of the European Central Bank (ECB) – Conditions of employment – Disciplinary proceedings – Competent authority – Delegation – Legal certainty – Time-barred disciplinary proceedings – Presumption of innocence – Criminal proceedings – Distortion – Absence.#Case C-513/21 P.

June 22, 2023 0 Comments

CELEX:62021CJ0006: Judgment of the Court (Third Chamber) of 22 June 2023.#Federal Republic of Germany v European Commission.#Appeal – Public health – Medicinal products for human use – Regulation (EC) No 726/2004 – Refusal of a marketing authorisation for the medicinal product for human use – Aplidin – plitidepsin – European Medicines Agency (EMA) – Impartiality of experts from a scientific advisory group (SAG) – Policy of the European Medicines Agency on the handling of competing interests of scientific committees’ members and experts – Concept of ‘pharmaceutical company’ – Scope of the exclusion for ‘research organisations’ – Concept of ‘rival products’.#Case C-6/21 P.

June 22, 2023 0 Comments

CELEX:62021CJ0660: Judgment of the Court (Grand Chamber) of 22 June 2023.#Procureur de la République v K.B. and F.S.#Reference for a preliminary ruling – Area of freedom, security and justice – Judicial cooperation in criminal matters – Directive 2012/13/EU – Articles 3 and 4 – Obligation for the competent authorities to inform suspects and accused persons promptly of their right to remain silent – Article 8(2) – Right to invoke a breach of that obligation – National legislation prohibiting the trial court from raising such a breach of its own motion – Articles 47 and 48 of the Charter of Fundamental Rights of the European Union.#Case C-660/21.

June 22, 2023 0 Comments

CELEX:62021TJ0365_INF:           Arrêt du Tribunal (première chambre) du 1er février 2023.#TJ contre Service européen pour l'action extérieure.#Fonction publique – Personnel du SEAE – Recrutement – Avis de vacance – Rejet de candidature – Article 98 du statut – Notion de “membre du personnel des services diplomatiques nationaux des États membres” – Responsabilité.#Affaire T-365/21.

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June 22, 2023 0 Comments

CELEX:62022TJ0178_INF: Judgment of the General Court (Third Chamber) of 15 March 2023.#FA World Entertainment Inc. v European Union Intellectual Property Office.#Case T-178/22.

June 22, 2023 0 Comments

CELEX:62022TO0170(05)_INF: Order of the Vice-President of the General Court of 28 February 2023.#Telefónica de España, SA v European Commission.#Case T-170/22 R-RENV.

June 22, 2023 0 Comments

CELEX:62022TJ0098_INF: Judgment of the General Court (Fourth Chamber) of 8 March 2023.#Évariste Boshab v Council of the European Union.#Case T-98/22.

June 22, 2023 0 Comments

CELEX:62022TJ0090_INF: Judgment of the General Court (Fourth Chamber) of 8 March 2023.#Alex Kande Mupompa v Council of the European Union.#Case T-90/22.

June 22, 2023 0 Comments
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