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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: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.

May 11, 2023 0 Comments

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.

May 11, 2023 0 Comments

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.

May 11, 2023 0 Comments

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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May 11, 2023 0 Comments

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

May 11, 2023 0 Comments

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.

May 11, 2023 0 Comments

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.

May 11, 2023 0 Comments

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.

May 11, 2023 0 Comments

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.

May 11, 2023 0 Comments

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.

May 11, 2023 0 Comments

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

CELEX:62022TJ0260_INF: Judgment of the General Court (Fourth Chamber) of 15 February 2023.#David Freixas Montplet and Others v Comittee of the Regions.#Case T-260/22.

May 11, 2023 0 Comments

CELEX:62022TJ0036_INF: Judgment of the General Court (Second Chamber) of 1 March 2023.#Romedor Pharma SRL v European Union Intellectual Property Office.#Case T-36/22.

May 11, 2023 0 Comments

CELEX:62021TJ0552_INF: Judgment of the General Court (Third Chamber) of 1 March 2023.#Worldwide Brands, Inc. Zweigniederlassung Deutschland v European Union Intellectual Property Office.#Case T-552/21.

May 11, 2023 0 Comments

CELEX:62020CO0682:           Ordonnance de rectification du 27 avril 2023.#Les Mousquetaires et ITM Entreprises SAS contre Commission européenne.#Rectification d’arrêt.#Affaire C-682/20 P.

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May 11, 2023 0 Comments

CELEX:32023D0936: Decision (EU) 2023/936 of the European Parliament and of the Council of 10 May 2023 on a European Year of Skills (Text with EEA relevance)

May 11, 2023 0 Comments

CELEX:32022D0329R(03)

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May 11, 2023 0 Comments

CELEX:32014D0145R(06)

The corrigendum does not concern the English version.
May 11, 2023 0 Comments

CELEX:32010D0413R(05)

The corrigendum does not concern the English version.
May 11, 2023 0 Comments
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