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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:62022CA0358: Case C-358/22, Bolloré logistics: Judgment of the Court (Seventh Chamber) of 9 March 2023 (request for a preliminary ruling from the Cour de cassation — France) — Bolloré logistics SA v Direction interrégionale des douanes et droits indirects de Caen, Recette régionale des douanes et droits indirects de Caen, Bolloré Ports de Cherbourg SAS (Reference for a preliminary ruling — Customs union — Regulation (EEC) No 2913/92 — Community Customs Code — Article 195 — Article 217(1) — Article 221(1) — Common Customs Tariff — Obligations on the part of the guarantor of the debtor of a customs debt — Procedures for the communication of the customs debt — Duty corresponding to that debt which has not been lawfully communicated to the debtor — Whether the customs debt is payable by

May 8, 2023 0 Comments

CELEX:62022CA0239: Case C-239/22, État belge and Promo 54: Judgment of the Court (Eighth Chamber) of 9 March 2023 (Request for a preliminary ruling from the Cour de cassation — Belgium) — État belge, Promo 54 v Promo 54, État belge (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 12(1) and (2) — Supply, before first occupation, of a building or parts of a building and of the land on which the building stands — No provisions in national law providing for detailed rules for applying the criterion relating to first occupation — Article 135(1)(j) — Exemptions — Supply, after conversion, of a building which was the subject of a first occupation before the conversion — National administrative legal commentary treating buildings which

May 8, 2023 0 Comments

CELEX:62022CA0177: Case C-177/22, Wurth Automotive: Judgment of the Court (Ninth Chamber) of 9 March 2023 (request for a preliminary ruling from the Landesgericht Salzburg — Austria) — JA v Wurth Automotive GmbH (Reference for a preliminary ruling — Judicial cooperation in civil matters — Regulation (EU) No 1215/2012 — Jurisdiction over consumer contracts — Concept of ‘consumer’ — Conduct of the person claiming the status of consumer that may give rise to the impression, on the part of the other contracting party, that he or she is acting for professional purposes)

May 8, 2023 0 Comments

CELEX:62022CA0050: Case C-50/22, Sogefinancement: Judgment of the Court (Third Chamber) of 9 March 2023 (request for a preliminary ruling from the Cour d’appel de Paris — France) — Sogefinancement v RW, UV (Reference for a preliminary ruling — Consumer protection — Directive 2008/48/EC — Credit agreements for consumers — Scope — Right of withdrawal — Article 14(7) — National provisions establishing a period of time during which the performance of the contract may not begin — National procedural rules governing how the national courts raise of their own motion and penalise breaches of those provisions — Article 23 — Effective, proportionate and dissuasive sanctions)

May 8, 2023 0 Comments

CELEX:62022CA0042: Case C-42/22, Generali Seguros: Judgment of the Court (Ninth Chamber) of 9 March 2023 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Generali Seguros SA, formerly Global — Companhia de Seguros SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Exemption from VAT — Article 135(1)(a) — Exemption of insurance and reinsurance transactions — Article 136(a) — Exemption of supplies of goods used solely for an exempt activity — Concept of ‘insurance transactions’ — Resale of parts from written-off motor vehicles purchased from insured persons — Principle of fiscal neutrality)

May 8, 2023 0 Comments

CELEX:62022CA0009: Case C-9/22, An Bord Pleanála and Others (Site of St Teresa’s Gardens): Judgment of the Court (Seventh Chamber) of 9 March 2023 (request for a preliminary ruling from the High Court (Ireland) — Ireland) — NJ, OZ v An Bord Pleanála, Ireland, Attorney General (Reference for a preliminary ruling — Environment — Directive 2001/42/EC — Assessment of the effects of certain plans and programmes on the environment — Article 2(a) — Concept of ‘plans and programmes’ — Article 3(2)(a) — Environmental assessment — Non-statutory act prepared by a municipal council and a developer — Directive 2011/92/EU — Assessment of the effects of certain public and private projects on the environment — Article 3(1) — Obligation to identify, describe and assess in an appropriate manner, in the ligh

May 8, 2023 0 Comments

CELEX:62022CA0006: Case C-6/22, M.B. and Others (Effects of the invalidation of a contract): Judgment of the Court (Sixth Chamber) of 16 March 2023 (request for a preliminary ruling from the Sąd Rejonowy dla Warszawy-Woli w Warszawie — Poland) — M.B., U.B., M.B. v X S.A. (Reference for a preliminary ruling — Consumer protection — Directive 93/13/EEC — Unfair terms in consumer contracts — Articles 6 and 7 — Effects of a declaration that a term is unfair — Mortgage loan agreement indexed to a foreign currency — Continued existence of the contract without unfair terms — Consumer’s wish to have the contract declared invalid — Application of the directive after the invalidation of the contract — Powers and obligations of the national court)

May 8, 2023 0 Comments

CELEX:62021CA0752: Case C-752/21, Otdel ‘Mitnichesko razsledvane i razuznavane’: Judgment of the Court (Eighth Chamber) of 9 March 2023 (request for a preliminary ruling from the Administrativen sad — Haskovo — Bulgaria) — JP EOOD v Otdel ‘Mitnichesko razsledvane i razuznavane’ /MRR/ v TD ‘Mitnitsa Burgas’ (Reference for a preliminary ruling — Regulation (EU) No 952/2013 — Union Customs Code — Legal remedies — Judicial cooperation in criminal matters — Framework Decision 2005/212/JHA — Smuggled goods — Goods belonging to a third party seized in the course of administrative-offence proceedings — National legislation excluding that third party from the category of persons entitled to bring an action against the administrative penalty notice ordering the seizure)

May 8, 2023 0 Comments

CELEX:62021CA0725: Case C-725/21, SOMEO: Judgment of the Court (Tenth Chamber) of 9 March 2023 (request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije — Slovenia) — SOMEO S.A., formerly PEARL STREAM S.A. v Republika Slovenija (Reference for a preliminary ruling — Customs Union — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheading 9401 90 80 — Parts of seats for motor vehicles — Net for making pockets in the rear part of seats — Protection for the inside of seats)

May 8, 2023 0 Comments

CELEX:62021CA0696: Case C-696/21 P: Judgment of the Court (Seventh Chamber) of 16 March 2023 — GABO:mi Gesellschaft für Ablauforganisation:milliarium mbH & Co. KG v European Commission (Appeal — Arbitration clause — Sixth and seventh framework programmes for research, technological development and demonstration activities (2002-2006 and 2007-2013) — ‘Horizon 2020’ Framework Programme for Research and Innovation (2014-2020) — Eligible costs — Set-off of claims — Claim for reimbursement — Admissibility of the application — Article 76(d) of the Rules of Procedure of the General Court of the European Union — Requirement of clarity and precision)

May 8, 2023 0 Comments

CELEX:62021CA0565: Case C-565/21, Caixabank (Loan arrangement fees): Judgment of the Court (Fourth Chamber) of 16 March 2023 (request for a preliminary ruling from the Tribunal Supremo — Spain) — Caixabank, S.A. v X (Reference for a preliminary ruling — Consumer protection — Directive 93/13/EEC — Articles 3, 4 and 5 — Consumer contracts — Mortgage loans — Unfair contract terms — Term concerning loan arrangement fees — Application seeking a declaration of invalidity of that term and reimbursement of the amount paid on that basis — Plainness and intelligibility of the terms — Existence of specific national legislation)

May 8, 2023 0 Comments

CELEX:62021CA0522: Case C-522/21, Saatgut-Treuhandverwaltung (KWS Meridian): Judgment of the Court (Fourth Chamber) of 16 March 2023 (request for a preliminary ruling from the Pfälzisches Oberlandesgericht Zweibrücken — Germany) — MS v Saatgut-Treuhandverwaltungs GmbH (Reference for a preliminary ruling — Intellectual property — Protection of plant varieties — Regulation (EC) No 2100/94 — Derogation provided for in Article 14(3) — Article 94(2) — Infringement — Right to compensation — Regulation (EC) No 1768/95 — Article 18(2) — Compensation for damage — Minimum lump sum calculated on the basis of quadruple the licence fee — Competence of the European Commission — Invalidity)

May 8, 2023 0 Comments

CELEX:62021CA0511: Case C-511/21 P: Judgment of the Court (Second Chamber) of 16 March 2023 — European Commission v Ana Calhau Correia de Paiva (Appeal — Rules on languages — Open Competition EPSO/AD/293/14 — Notice of competition — Limitation of the choice of the second language of the competition to English, French or German — Non-inclusion on the reserve list — Plea of illegality of the notice of competition — Admissibility)

May 8, 2023 0 Comments

CELEX:62021CA0449: Case C-449/21, Towercast: Judgment of the Court (Second Chamber) of 16 March 2023 (request for a preliminary ruling from the cour d’appel de Paris — France) — Towercast v Autorité de la concurrence, Ministre chargé de l’économie (Reference for a preliminary ruling — Competition — Control of concentrations between undertakings — Regulation (EC) No 139/2004 — Article 21(1) — Exclusive application of that regulation to operations covered by the concept of ‘concentration’ — Scope — Concentration operation which has no Community dimension, is below the thresholds for mandatory ex ante control laid down in the law of a Member State and has not been referred to the European Commission — Control of such an operation by the competition authorities of that Member State in the ligh

May 8, 2023 0 Comments

CELEX:62021CA0438: Joined Cases C-438/21 P to C-440/21 P: Judgment of the Court (Fourth Chamber) of 16 March 2023 — European Commission v Pharmaceutical Works Polpharma S.A., European Medicines Agency, Biogen Netherlands BV (C-438/21 P), Biogen Netherlands BV v Pharmaceutical Works Polpharma S.A., European Medicines Agency, European Commission (C-439/21 P), European Medicines Agency v Pharmaceutical Works Polpharma S.A, European Commission, Biogen Netherlands BV (C-440/21 P) (Appeal — Public health — Medicinal products for human use — Directive 2001/83/EC — Regulation (EC) No 726/2004 — Application for marketing authorisation for a generic version of the medicinal product Tecfidera — Decision of the European Medicines Agency (EMA) not to validate the application for marketing authorisation

May 8, 2023 0 Comments

CELEX:62021CA0351: Case C-351/21, Beobank: Judgment of the Court (Fifth Chamber) of 16 March 2023 (request for a preliminary ruling from the Justice de paix du canton de Forest — Belgium) — ZG v Beobank SA (Reference for a preliminary ruling — Harmonisation of laws — Payment services in the internal market — Directive 2007/64/EC — Article 47(1)(a) — Information for the payer after receipt of the payment order — Articles 58, 60 and 61 — Payment service provider’s liability for unauthorised transactions — Obligation of that service provider to refund unauthorised transactions to the payer — Framework contracts — Obligation of that service provider to provide that payer with information relating to the payee concerned)

May 8, 2023 0 Comments

CELEX:62021CA0339: Case C-339/21, Colt Technology Services and Others: Judgment of the Court (Fifth Chamber) of 16 March 2023 (request for a preliminary ruling from the Consiglio di Stato — Italy) — Colt Technology Services SpA and Others v Ministero della Giustizia and Others (Reference for a preliminary ruling — Electronic communications networks and services — Directive (EU) 2018/1972 — Article 13 — Conditions attached to the general authorisation — Annex I, Part A, point 4 — Enabling of legal interception by competent national authorities — Article 3 — General objectives — National legislation on the reimbursement of costs associated with interception activities that telecommunications operators are ordered by the judicial authorities to carry out — Absence of full reimbursement mechan

May 8, 2023 0 Comments

CELEX:62021CA0174: Case C-174/21: Judgment of the Court (Third Chamber) of 16 March 2023 — European Commission v Republic of Bulgaria (Failure of a Member State to fulfil obligations — Directive 2008/50/EC — Ambient air quality — Judgment of the Court establishing a failure to fulfil obligations — Article 260(2) TFEU — Obligation to take the necessary measures to comply with such a judgment — Failure to fulfil that obligation alleged by the European Commission — Lack of clarity of the letter of formal notice as to whether the judgment still had to be complied with on the reference date — Principle of legal certainty — Inadmissibility)

May 8, 2023 0 Comments

CELEX:62021CA0127: Case C-127/21 P: Judgment of the Court (Third Chamber) of 16 March 2023 — American Airlines Inc. v European Commission, Delta Air Lines Inc. (Appeal — Regulation (EC) No 139/2004 — Concentrations between undertakings — Air transport market — Concentration declared compatible with the internal market — Commitments entered into by the parties to the concentration — Decision granting grandfathering rights — Concept of ‘appropriate use’)

May 8, 2023 0 Comments

CELEX:62021CA0100: Case C-100/21, Mercedes-Benz Group (Liability of manufacturers of vehicles fitted with defeat devices): Judgment of the Court (Grand Chamber) of 21 March 2023 (request for a preliminary ruling from the Landgericht Ravensburg — Germany) — QB v Mercedes-Benz Group AG, formerly Daimler AG (Reference for a preliminary ruling — Approximation of laws — Approval of motor vehicles — Directive 2007/46/EC — Article 18(1) — Article 26(1) — Article 46 — Regulation (EC) No 715/2007 — Article 5(2) — Motor vehicles — Diesel engine — Pollutant emissions — Exhaust gas recirculation valve (EGR valve) — Reduction in nitrogen oxide (NOx) emissions limited by a ‘temperature window’ — Defeat device — Protection of the interests of an individual purchaser of a vehicle equipped with an unlawful

May 8, 2023 0 Comments
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