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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.


 

OJ:JOC_2023_155_R_0078: Case T-83/23: Action brought on 20 February 2023 — VP v Parliament

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0077: Case T-743/22 R: Order of the President of the General Court of 1 March 2023 — Mazepin v Council (Interim relief — Common foreign and security policy — Restrictive measures taken in respect of Russian actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine — Freezing of funds — Application for interim measures — Prima facie case — Urgency — Weighing up of interests)

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0076: Case T-170/22 R-RENV: Order of the President of the General Court of 28 February 2023 — Telefónica de España v Commission (Interim relief — Public supply contracts — Trans-European Services for Telematics between Administrations (TESTA) — Application for interim measures — No prima facie case)

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0075: Case T-212/22: Judgment of the General Court of 8 March 2023 — Prigozhina v Council (Common foreign and security policy — Restrictive measures taken in respect of actions undermining or threatening Ukraine — Freezing of funds — Restrictions on entry into the territory of the Member States — List of persons, entities and bodies subject to freezing of funds and economic resources — Inclusion of the applicant’s name on the list — Family of a person responsible for actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine, or stability or security in Ukraine — Concept of ‘association’ — Error of assessment)

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0074: Case T-172/22: Judgment of the General Court of 8 March 2023 — Gönenç v EUIPO — Solar (termorad ALUMINIUM PANEL RADIATOR) (EU trade mark — Opposition proceedings — Application for EU figurative mark TERMORAD ALUMINIUM PANEL RADIATOR — Earlier Benelux word mark THERMRAD — Relative ground for refusal — Likelihood of confusion — Article 8(1)(b) of Regulation (EU) 2017/1001)

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0073: Case T-98/22: Judgment of the General Court of 8 March 2023 — Boshab v Council (Common foreign and security policy — Restrictive measures taken in view of the situation in the Democratic Republic of the Congo — Freezing of funds — Restriction on admission to the territories of the Member States — Retention of the applicant’s name on the lists of persons covered — Right to be heard — Proof that inclusion and retention on the lists is well founded — Manifest error of assessment — Continuation of the factual and legal circumstances which led to the adoption of the restrictive measures)

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0018: Case C-571/21, RWE Power: Judgment of the Court (Fifth Chamber) of 9 March 2023 (request for a preliminary ruling from the Finanzgericht Düsseldorf — Germany) — RWE Power Aktiengesellschaft v Hauptzollamt Duisburg (Reference for a preliminary ruling — Taxation of energy products and electricity — Directive 2003/96/EC — Article 14(1)(a) — Second and third sentences of Article 21(3) — Electricity used to produce electricity and to maintain the ability to produce electricity — Exemption — Scope — Opencast mining operations — Electricity used in order to operate fuel bunkers and means of transport)

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0017: Case C-477/21, MÁV-START: Judgment of the Court (Second Chamber) of 2 March 2023 (request for a preliminary ruling from the Miskolci Törvényszék — Hungary) — IH v MÁV-START Vasúti Személyszállító Zrt. (Reference for a preliminary ruling — Social policy — Protection of the safety and health of workers — Organisation of working time — Article 31(2) of the Charter of Fundamental Rights of the European Union — Directive 2003/88/EC — Articles 3 and 5 — Daily rest and weekly rest — National legislation providing for a minimum weekly rest period of 42 hours — Obligation to grant daily rest — Rules for granting)

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0016: Case C-432/21: Judgment of the Court (Second Chamber) of 2 March 2023 — European Commission v Republic of Poland (Failure of a Member State to fulfil obligations — Environment — Directive 92/43/EEC — Conservation of natural habitats and of wild fauna and flora — Article 6(1) to (3), Article 12(1)(a) to (d), Article 13(1)(a) and Article 16(1) — Directive 2009/147/EC — Conservation of wild birds — Article 4(1), Article 5(a), (b) and (d) and Article 9(1) — Forest management based on good practice — Forest management plans — Aarhus Convention — Access to justice — Article 6(1)(b) and Article 9(2) — Examination of the lawfulness, as regards the substance and procedure, of forest management plans — Right of environmental organisations to bring an action)

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0015: Joined Cases C-410/21 and C-661/21, DRV Intertrans and Others: Judgment of the Court (Second Chamber) of 2 March 2023 (request for a preliminary ruling from the Hof van Cassatie — Belgium) — Criminal proceedings against FU, DRV Intertrans BV (C-410/21), and Verbraeken J. en Zonen BV, PN (C-661/21) (References for a preliminary ruling — Migrant workers — Social security — Legislation applicable — Regulation (EC) No 987/2009 — Article 5 — A1 certificate — Provisional withdrawal — Binding effect — Certificate fraudulently obtained or relied on — Regulation (EC) No 883/2004 — Article 13(1)(b)(i) — Persons normally pursuing an activity as an employed person in two or more Member States — Applicability of the legislation of the Member State in which the registered office

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0014: Case C-394/21, Bursa Română de Mărfuri: Judgment of the Court (Fifth Chamber) of 2 March 2023 (request for a preliminary ruling from the Curtea de Apel Bucureşti — Romania) — Bursa Română de Mărfuri SA v Autoritatea Naţională de Reglementare în domeniul Energiei (ANRE) (Reference for a preliminary ruling — Internal market for electricity — Directive 2009/72/EC — Regulation (EU) 2019/943 — Article 1(b) and (c) and Article 3 — Principles regarding the operation of electricity markets — Regulation (EU) 2015/1222 — Article 5(1) — Nominated electricity market operator — National legal monopoly for day-ahead and intraday trading services — National legislation providing for a monopoly for short-, medium- and long-term wholesale trading of electricity)

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0013: Case C-375/21, Sdruzhenie ‘Za Zemyata — dostap do pravosadie’ and Others: Judgment of the Court (Second Chamber) of 9 March 2023 (request for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) — Sdruzhenie ‘Za Zemyata — dostap do pravosadie’, ‘Тhe Green Тank — grazhdansko sdruzhenie s nestopanska tsel’ — Hellenic Republic, NS v Izpalnitelen director na Izpalnitelna agentsia po okolna sreda, ‘TETS Maritsa iztok 2’ EAD (Reference for a preliminary ruling — Environment — Ambient air quality — Directive 2008/50/EC — Articles 13 and 23 — Limit values for the protection of human health — Exceedance — Air quality plan — Directive 2010/75/EU — Integrated pollution prevention and control — Update of a permit to operate a power plant — Emission limit value

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0012: Case C-354/21, Registrų centras: Judgment of the Court (Fifth Chamber) of 9 March 2023 (request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas -Lithuania) — R.J.R. v Registrų centras VĮ (Reference for a preliminary ruling — Judicial cooperation in civil matters — European Certificate of Succession — Regulation (EU) No 650/2012 — Article 1(2)(l) — Scope — Article 68 — Contents of the European Certificate of Succession — Article 69(5) — Effects of the European Certificate of Succession — Succession immovable property located in a Member State other than that of the succession — Registration of that immovable property in the land register of that Member State — Legal requirements for such registration under the law of that Member State

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0011: Case C-270/21, A (Nursery school teacher): Judgment of the Court (Fourth Chamber) of 2 March 2023 (request for a preliminary ruling from the Korkein hallinto-oikeus — Finland) — A (Reference for a preliminary ruling — Freedom of movement for workers — Recognition of professional qualifications in a Member State — Directive 2005/36/EC — Right to exercise the profession of nursery school teacher — Regulated profession — Right of access to the profession on the basis of a diploma issued in the home Member State — Professional qualification obtained in a third country)

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0010: Case C-268/21, Norra Stockholm Bygg: Judgment of the Court (Third Chamber) of 2 March 2023 (request for a preliminary ruling from the Högsta domstolen — Sweden) — Norra Stockholm Bygg AB v Per Nycander AB (Reference for a preliminary ruling — Protection of personal data — Regulation (EU) 2016/679 — Article 6(3) and (4) — Lawfulness of processing — Production of a document containing personal data in civil court proceedings — Article 23(1)(f) and (j) — Protection of judicial independence and judicial proceedings — Enforcement of civil law claims — Requirements to be complied with — Having regard to the interests of the data subjects — Balancing of the opposing interests involved — Article 5 — Minimisation of personal data — Charter of Fundamental Rights of the Europe

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0009: Case C-119/21 P: Judgment of the Court (Fourth Chamber) of 9 March 2023 — PlasticsEurope v European Chemicals Agency (ECHA), Federal Republic of Germany, French Republic, ClientEarth (Appeal — Establishment of a list of substances subject to authorisation — Regulation (EC) No 1907/2006 — Annex XIV — List of substances identified for eventual inclusion in Annex XIV — Updating of the entry of the substance bisphenol A as ‘a substance of very high concern’)

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0008: Case C-78/21, PrivatBank and Others: Judgment of the Court (First Chamber) of 2 March 2023 (request for a preliminary ruling from the Administratīvā apgabaltiesa — Latvia) — AS ‘PrivatBank’, A, B, Unimain Holdings Limited v Finanšu un kapitāla tirgus komisija (Reference for a preliminary ruling — Articles 56 and 63 TFEU — Freedom to provide services — Free movement of capital — National measure imposing an obligation on a credit institution to terminate business relationships with non-nationals or no longer to enter into such relationships — Restriction — Article 65(1)(b) TFEU — Justification — Directive (EU) 2015/849 — Prevention of the use of the financial system for the purpose of money laundering and terrorist financing — Proportionality)

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0005: Case C-695/20, Fenix International: Judgment of the Court (Grand Chamber) of 28 February 2023 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) — United Kingdom) — Fenix International Ltd v Commissioners for Her Majesty’s Revenue and Customs (Reference for a preliminary ruling — Implementing power of the Council of the European Union — Article 291(2) TFEU — Common system of value added tax (VAT) — Directive 2006/112/EC — Articles 28 and 397 — Taxable person, acting in his or her own name but on behalf of another person — Provider of services by electronic means — Implementing Regulation (EU) No 282/2011 — Article 9a — Presumption — Validity)

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0007: Case C-46/21 P: Judgment of the Court (Fifth Chamber) of 9 March 2023 — European Union Agency for the Cooperation of Energy Regulators v Aquind Ltd (Appeal — Energy — Regulation (EC) No 714/2009 — Article 17 — Request for exemption relating to an electricity interconnector — Refusal decision from the European Union Agency for the Cooperation of Energy Regulators (ACER) — Regulation (EC) No 713/2009 — Article 19 — Board of Appeal of ACER — Intensity of the review)

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0006: Case C-31/21, Eurocostruzioni: Judgment of the Court (First Chamber) of 2 March 2023 (request for a preliminary ruling from the Corte suprema di cassazione — Italy) — Eurocostruzioni Srl v Regione Calabria (Reference for a preliminary ruling — Structural Funds — Regulation (EC) No 1685/2000 — Eligibility of expenditure — Requirement of proof of payment — Receipted invoices — Accounting documents of equivalent probative value — Construction undertaken directly by the final beneficiary)

May 2, 2023 0 Comments
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