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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:62022CC0066: Opinion of Advocate General Campos Sánchez-Bordona delivered on 11 May 2023.###

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CELEX:62022CC0266:           Schlussanträge des Generalanwalts A. Rantos vom 11. Mai 2023.###

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CELEX:62022CC0033: Opinion of Advocate General Szpunar delivered on 11 May 2023.###

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CELEX:62022CC0201:           Conclusions de l'avocat général M. M. Szpunar, présentées le 11 mai 2023.###

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CELEX:62022CC0278: Opinion of Advocate General Szpunar delivered on 11 May 2023.###

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CELEX:62022CJ0155: Judgment of the Court (Second Chamber) of 11 May 2023.#RE v Bezirkshauptmannschaft Lilienfeld.#Reference for a preliminary ruling – Road transport – Common rules concerning the conditions to be complied with to pursue the occupation of road transport operator – Regulation (EC) No 1071/2009 – Articles 6 and 22 – National legislation permitting the transfer of criminal responsibility for serious infringements regarding the driving time and rest periods of drivers – Failure to take into account the penalties imposed for infringements when assessing the good repute of a road transport undertaking.#Case C-155/22.

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CELEX:62022TO0134_INF: Order of the General Court (Fourth Chamber) of 26 September 2022.#OO v European Investment Bank.#Case T-134/22.

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CELEX:62022CJ0101: Judgment of the Court (Eighth Chamber) of 11 May 2023.#European Commission v Sopra Steria Benelux.#Appeal – Rules of Procedure of the Court of Justice – Article 169 – Appeal against the operative part of the decision of the General Court – Public service contracts – Tendering procedure – Regulation (EU, Euratom) 2018/1046 – Article 170(3) – Paragraph 23 of Annex I – Unsuccessful tenderer bringing to the European Commission’s attention evidence of the abnormally low nature of the successful tender – Scope of the contracting authority’s obligation to state reasons.#Case C-101/22 P.

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CELEX:62022CJ0407: Judgment of the Court (First Chamber) of 11 May 2023.#Ministre de l’Économie, des Finances et de la Relance v Manitou BF SA and Bricolage Investissement France SA.#References for a preliminary ruling – Taxation – Article 49 TFEU – Freedom of establishment – Corporation tax – Group taxation (French ‘intégration fiscale’) – Tax exemption for dividends paid by subsidiaries belonging to the tax-integrated group – Resident parent company – Capital links with resident and non-resident companies without forming a tax-integrated group – Tax exemption of dividends paid by non-resident subsidiaries – Non-deductible costs and expenses relating to the holding – Lack of neutralisation as regards the add-back of those costs and expenses.#Joined Cases C-407/22 and C-408/22.

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CELEX:62022CJ0156: Judgment of the Court (Third Chamber) of 11 May 2023.#TAP Portugal v flightright GmbH and Myflyright GmbH.#References for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Compensation to air passengers in the event of cancellation of flights – Article 5(3) – Exemption from the obligation to pay compensation – Concept of ‘extraordinary circumstances’ – Unexpected absence, due to illness or death, of a crew member whose presence is essential to the operation of the flight.#Joined Cases C-156/22 to C-158/22.

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CELEX:62021CJ0817: Judgment of the Court (First Chamber) of 11 May 2023.#R.I. v Inspecţia Judiciară and N.L.#Reference for a preliminary ruling – Rule of law – Judicial independence – Second subparagraph of Article 19(1) TEU – Decision 2006/928/EC – Independence of the judiciary – Disciplinary proceedings – Judicial Inspectorate – Chief Inspector with powers of regulation, selection, assessment, appointment and disciplinary investigation.#Case C-817/21.

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CELEX:62021CJ0620:           Urteil des Gerichtshofs (Siebte Kammer) vom 11. Mai 2023.#MOMTRADE RUSE LTD gegen Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Vorlage zur Vorabentscheidung – Gemeinsames Mehrwertsteuersystem – Richtlinie 2006/112/EG – Art. 132 Abs. 1 Buchst. g – Befreiung von eng mit der Sozialfürsorge und der sozialen Sicherheit verbundenen Dienstleistungen, die von Einrichtungen erbracht werden, die von dem betreffenden Mitgliedstaat als Einrichtungen mit sozialem Charakter anerkannt sind – Dienstleistungen an einen Nichtsteuerpflichtigen in einem anderen Mitgliedstaat als dem der Niederlassung des Dienstleistungserbringers – Beurteilung der Art der Leistungen und der Voraussetzun

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CELEX:62021TJ0805_INF: Judgment of the General Court (Tenth Chamber) of 25 January 2023.#NS v European Parliament.#Case T-805/21.

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CELEX:62022TJ0082_INF: Judgment of the General Court (Seventh Chamber) of 15 February 2023.#Bambu Sales, Inc. v European Union Intellectual Property Office.#Case T-82/22.

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CELEX:62021TO0480_INF: Order of the General Court (First Chamber) of 22 December 2022.#British Airways plc v European Commission.#Case T-480/21.

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CELEX:62021TJ0741_INF: Judgment of the General Court (Single Judge) of 15 February 2023.#LG Electronics, Inc. v European Union Intellectual Property Office.#Case T-741/21.

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CELEX:62022TJ0037_INF: Judgment of the General Court (Second Chamber) of 1 March 2023.#Romedor Pharma SRL v European Union Intellectual Property Office.#Case T-37/22.

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CELEX:62022TJ0341_INF: Judgment of the General Court (Sixth Chamber) of 15 February 2023.#Deutsche Bank, SA Española v European Union Intellectual Property Office.#Case T-341/22.

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CELEX:62022TJ0025_INF: Judgment of the General Court (Eighth Chamber) of 1 March 2023.#Canai Technology Co. Ltd v European Union Intellectual Property Office.#Case T-25/22.

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CELEX:62022TJ0038_INF: Judgment of the General Court (Second Chamber) of 1 March 2023.#Romedor Pharma SRL v European Union Intellectual Property Office.#Case T-38/22.

May 11, 2023 0 Comments
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