Išči

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:32023R1183: Council Implementing Regulation (EU) 2023/1183 of 19 June 2023 implementing Regulation (EC) No 1183/2005 concerning restrictive measures in view of the situation in the Democratic Republic of the Congo

June 20, 2023 0 Comments

CELEX:32023D1189: Council Implementing Decision (CFSP) 2023/1189 of 19 June 2023 implementing Decision 2010/788/CFSP concerning restrictive measures in view of the situation in the Democratic Republic of the Congo

June 20, 2023 0 Comments

CELEX:32023D1187: Council Decision (CFSP) 2023/1187 of 19 June 2023 on Union support for the universalisation and effective implementation of the International Convention for the Suppression of Acts of Nuclear Terrorism

June 20, 2023 0 Comments

CELEX:62019TO0517(01): Order of the General Court (Ninth Chamber) of 5 October 2022.#Andrea Homoki v European Commission.#Interpretation of a judgment – Inadmissibility.#Case T-517/19 INTP.

June 19, 2023 0 Comments

CELEX:62021CA0705: Case C-705/21, AxFina Hungary: Judgment of the Court (Eighth Chamber) of 27 April 2023 (request for a preliminary ruling from the Győri Ítélőtábla — Hungary) — MJ v AxFina Hungary Zrt. (Reference for a preliminary ruling — Consumer protection — Directive 93/13/EEC — Unfair terms in consumer contracts — Articles 6 and 7 — Loan agreements denominated in foreign currency — Legal consequences of a declaration that a loan agreement is invalid because of the unfairness of a term in that agreement — Contractual term placing the exchange rate risk on the consumer)

June 19, 2023 0 Comments

CELEX:62021CA0694: Case C-694/21 P: Judgment of the Court (Tenth Chamber) of 27 April 2023 — Brunswick Bowling Products LLC, formerly Brunswick Bowling & Billiards Corporation v European Commission, Kingdom of Sweden (Appeal — Consumer protection — Directive 2006/42/EC — Protection of the health and safety of consumers and workers from risks arising from the use of machinery — Measures adopted by the Kingdom of Sweden — Prohibition on the placing on the market of a type of pinsetter machine and a supplementary kit — Withdrawal of machines already placed on the market — Decision of the European Commission declaring the measures justified)

June 19, 2023 0 Comments

CELEX:62021CA0686: Case C-686/21, Legea: Judgment of the Court (Tenth Chamber) of 27 April 2023 (request for a preliminary ruling from the Corte suprema di cassazione — Italy) — VW v SW, CQ, ET, Legea Srl and Legea Srl v VW, SW, CQ, ET (Reference for a preliminary ruling — Trade mark law — Directive 89/104/EEC — Directive (EU) 2015/2436 — Regulation (EC) No 40/94 — Regulation (EU) 2017/1001 — Exclusive rights of the trade mark proprietor — Trade mark belonging to two or more persons — Conditions on majority required between joint proprietors for granting and terminating a licence of their trade mark)

June 19, 2023 0 Comments

CELEX:62021CA0681: Case C-681/21, BVAEB (Amount of the retirement pension): Judgment of the Court (Seventh Chamber) of 27 April 2023 (request for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — Versicherungsanstalt öffentlich Bediensteter, Eisenbahnen und Bergbau (BVAEB) v BB (Reference for a preliminary ruling — Social policy — Equal treatment in employment and occupation — Directive 2000/78/EC — Prohibition of discrimination on grounds of age — Retirement pension — National legislation providing, with retroactive effect, for a category of civil servants previously advantaged by the national legislation relating to retirement pension rights to be treated in the same way as a category of civil servants previously disadvantaged by that legislation)

June 19, 2023 0 Comments

CELEX:62021CA0677: Case C-677/21, Fluvius Antwerpen: Judgment of the Court (Seventh Chamber) of 27 April 2023 (request for a preliminary ruling from the Vredegerecht te Antwerpen — Belgium) — Fluvius Antwerpen v MX (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Taxable transactions — Article 2(1)(a) — Concept of ‘supply of goods for consideration’ — Article 9(1) — Economic activity — Article 14(1) and (2)(a) — Supply of goods — Unlawful consumption of electricity — Principle of neutrality of VAT — Charging the consumer for compensation including the price of the electricity consumed — Regional legislation of a Member State — Taxable person — Sui generis entity mandated by municipalities — Concept of ‘body governed by public law’ — Directive

June 19, 2023 0 Comments

CELEX:62021CA0628: Case C-628/21, Castorama Polska and Knor: Judgment of the Court (Fifth Chamber) of 27 April 2023 (request for a preliminary ruling from the Sąd Okręgowy w Warszawie — Poland) — TB (Reference for a preliminary ruling — Intellectual property — Directive 2004/48/EC — Measures, procedures and remedies necessary to ensure the enforcement of intellectual property rights — Right of information — Locus standi — Need to establish the existence of an intellectual property right in advance)

June 19, 2023 0 Comments

CELEX:62021CA0549: Case C-549/21 P: Judgment of the Court (Third Chamber) of 27 April 2023 — Fondazione Cassa di Risparmio di Pesaro, Montani Antaldi Srl, Fondazione Cassa di Risparmio di Fano, Fondazione Cassa di Risparmio di Jesi and Fondazione Cassa di Risparmio della Provincia di Macerata v European Commission (Appeal — Article 268 TFEU — Article 340, second paragraph, TFEU — Action for damages — Economic and monetary policy — Articles 107 and 108 TFEU — Fondo Interbancario di Tutela dei Depositi — Planned intervention — Rescue of Banca delle Marche — Letters from the European Commission — Classification as ‘State aid’ not excluded — Request for the national authorities to notify the Commission of the plan for intervention — No sufficiently serious breach of EU law)

June 19, 2023 0 Comments

CELEX:62021CA0537: Case C-537/21 P: Judgment of the Court (Eighth Chamber) of 27 April 2023 — PL v European Commission (Appeal — Civil service — Officials — Appraisal report — 2017 appraisal period — Errors of law — Distortion of the facts and evidence — Failure to state reasons)

June 19, 2023 0 Comments

CELEX:62021CA0529: Joined Cases C-529/21 to C-536/21 and C-732/21 to C-738/21, Glavna direktsia ‘Pozharna bezopasnost i zashtita na naselenieto’ (Night work) and Others: Judgment of the Court (Sixth Chamber) of 4 May 2023 (requests for a preliminary ruling from the Rayonen sad — Kula — Bulgaria) — OP (C-529/21), MN (C-530/21), KL (C-531/21), IJ (C-532/21), GH (C-533/21), EF (C-534/21), CD (C-535/21), AB (C-536/21), AB (C-732/21), BC (C-733/21), CD (C-734/21), DE (C-735/21), EF (C-736/21), FG (C-737/21), GH (C-738/21) v Glavna direktsia ‘Pozharna bezopasnost i zashtita na naselenieto’ kam Ministerstvo na vatreshnite raboti (Reference for a preliminary ruling — Social policy — Organisation of working time — Directive 2003/88/EC — Article 1(3) — Scope — Article 8 — Article 12 — Health and saf

June 19, 2023 0 Comments

CELEX:62021CA0528: Case C-528/21, M.D. (Ban on Entering Hungary): Judgment of the Court (Fourth Chamber) of 27 April 2023 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — M.D. v Országos Idegenrendészeti Főigazgatóság Budapesti és Pest Megyei Regionális Igazgatósága (Reference for a preliminary ruling — Immigration policy — Article 20 TFEU — Genuine enjoyment of the substance of the rights which flow from the status of EU citizenship — Article 47 of the Charter of Fundamental Rights of the European Union — Directive 2008/115/EC — Common standards and procedures in Member States for returning illegally staying third-country nationals — Articles 5, 11 and 13 — Direct effect — Right to an effective judicial remedy — Decision banning entry and stay adopted in respec

June 19, 2023 0 Comments

CELEX:62021CA0516: Case C-516/21, Finanzamt X (Permanently installed equipment and machinery): Judgment of the Court (Fourth Chamber) of 4 May 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt X v Y (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 135(2), first subparagraph, point (c) — Exceptions to the exemption provided for in Article 135(1)(l) — Letting of permanently installed equipment and machinery in the context of the leasing of an agricultural building)

June 19, 2023 0 Comments

CELEX:62021CA0492: Case C-492/21 P: Judgment of the Court (Ninth Chamber) of 27 April 2023 — Casa Regina Apostolorum della Pia Società delle Figlie di San Paolo v European Commission (Appeal — State aid — Healthcare services — Direct grants to public hospitals in the Lazio Region (Italy) — Decision finding that there is no State aid — Articles 106 and 107 TFEU — Concepts of ‘undertaking’ and ‘economic activity’)

June 19, 2023 0 Comments

CELEX:62021CA0487: Case C-487/21, Österreichische Datenschutzbehörde and CRIF: Judgment of the Court (First Chamber) of 4 May 2023 (request for a preliminary ruling from the Bundesverwaltungsgericht — Austria) — F.F. v Österreichische Datenschutzbehörde (Reference for a preliminary ruling — Protection of personal data — Regulation (EU) 2016/679 — Data subject’s right of access to his or her data undergoing processing — Article 15(3) — Provision of a copy of the data — Concept of ‘copy’ — Concept of ‘information’)

June 19, 2023 0 Comments

CELEX:62021CA0389: Case C-389/21 P: Judgment of the Court (First Chamber) of 4 May 2023 — European Central Bank v Crédit lyonnais (Appeal — Economic and monetary policy — Prudential supervision of credit institutions — Regulation (EU) No 575/2013 — Calculation of the leverage ratio — Exposure measure — Article 429(14) — Exclusion of exposures meeting certain conditions — Partial refusal of authorisation — Discretion of the European Central Bank (ECB) — Action for annulment — Manifest error of assessment — Judicial review)

June 19, 2023 0 Comments

CELEX:62021CA0352: Case C-352/21, A1 and A2 (Insurance of a pleasure craft): Judgment of the Court (Sixth Chamber) of 27 April 2023 (request for a preliminary ruling from the Østre Landsret — Denmark) — A1, A2 v I (Reference for a preliminary ruling — Judicial cooperation in civil matters — Regulation (EU) No 1215/2012 — Rules of jurisdiction in matters relating to insurance — Article 15(5) — Possibility of departing from those jurisdictional rules by agreement — Article 16(5) — Directive 2009/138/EC — Article 13(27) — Concept of ‘large risks’ — Hull insurance contract — Jurisdiction clause between the insurer and the insured — Enforceability of that clause against the insured — Pleasure craft not used for commercial purposes)

June 19, 2023 0 Comments

CELEX:62021CA0300: Case C-300/21, Österreichische Post (Non-material damage resulting from unlawful processing of data): Judgment of the Court (Third Chamber) of 4 May 2023 (request for a preliminary ruling from the Oberster Gerichtshof — Austria) — UI v Österreichische Post AG (Reference for a preliminary ruling — Protection of natural persons with regard to the processing of personal data — Regulation (EU) 2016/679 — Article 82(1) — Right to compensation for damage caused by data processing that infringes that regulation — Conditions governing the right to compensation — Mere infringement of that regulation not sufficient — Need for damage caused by that infringement — Compensation for non-material damage resulting from such processing — Incompatibility of a national rule making compensa

June 19, 2023 0 Comments
RSS
First905906907908910912913914Last