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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:62022CO0619:           Ordonnance de la Cour (sixième chambre) du 20 avril 2023.#SIA « Sinda & V R » contre Rīgas domes Satiksmes departaments.#Renvoi préjudiciel – Article 53, paragraphe 2, et article 94 du règlement de procédure de la Cour – Exigence de présentation du contexte réglementaire du litige au principal – Exigence d’indication du lien entre les dispositions du droit de l’Union dont l’interprétation est demandée et la législation nationale applicable – Absence de précisions suffisantes – Irrecevabilité manifeste.#Affaire C-619/22.

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April 27, 2023 0 Comments

CELEX:62021CC0340:           Conclusions de l'avocat général M. G. Pitruzzella, présentées le 27 avril 2023.###

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April 27, 2023 0 Comments

CELEX:62021CC0491: Opinion of Advocate General Szpunar delivered on 27 April 2023.###

April 27, 2023 0 Comments

CELEX:62021CC0746: Opinion of Advocate General Collins delivered on 27 April 2023.###

April 27, 2023 0 Comments

CELEX:62021CJ0492:           Arrêt de la Cour (neuvième chambre) du 27 avril 2023.#Casa Regina Apostolorum della Pia Società delle Figlie di San Paolo contre Commission européenne.#Pourvoi – Aides d’État – Services de soins de santé – Subventions directes accordées aux hôpitaux publics dans la région du Latium (Italie) – Décision constatant l’absence d’aide d’État – Articles 106 et 107 TFUE – Notions d’“entreprise” et d’“activité économique”.#Affaire C-492/21 P.

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April 27, 2023 0 Comments

CELEX:62021CJ0694: Judgment of the Court (Tenth Chamber) of 27 April 2023.#Brunswick Bowling Products LLC v European Commission.#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.#Case C-694/21 P.

April 27, 2023 0 Comments

CELEX:62022CJ0102: Judgment of the Court (Seventh Chamber) of 27 April 2023.#HC v European Commission.#Appeal – Civil service – Recruitment – Open competition EPSO/AD/363/18 – Notice of competition – Assessment by the selection board of the candidate’s answers to the ‘Talent Screener’ – Non-admission to the next stage of the competition – Rules on languages – Limitation of the choice of the second language of the competition to English and French – Plea of illegality relating to the notice of competition – Inadmissibility.#Case C-102/22 P.

April 27, 2023 0 Comments

CELEX:62021CJ0537:           Arrêt de la Cour (huitième chambre) du 27 avril 2023.#PL contre Commission européenne.#Pourvoi – Fonction publique – Fonctionnaires – Rapport d’évaluation – Exercice d’évaluation 2017 – Erreurs de droit – Dénaturation des éléments de fait et de preuve – Défaut de motivation.#Affaire C-537/21 P.

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April 27, 2023 0 Comments

CELEX:62021CJ0782:           Arrêt de la Cour (sixième chambre) du 27 avril 2023.#Aeris Invest Sàrl contre Banque centrale européenne (CE).#Pourvoi – Accès aux documents des institutions de l’Union européenne – Décision 2004/258/CE – Demande d’accès à certains documents concernant l’adoption d’un dispositif de résolution à l’égard de Banco Popular Español SA – Refus d’accorder l’accès – Article 47 de la charte des droits fondamentaux de l’Union européenne.#Affaire C-782/21 P.

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April 27, 2023 0 Comments

CELEX:62021CJ0827:           Arrêt de la Cour (neuvième chambre) du 27 avril 2023.#Banca A contre Agenţia Naţională de Administrare Fiscală (ANAF) et Preşedintele ANAF.#Renvoi préjudiciel – Directive 2009/133/CE – Article 7 – Fusion par absorption – Opération purement interne – Primauté du droit de l’Union hors du champ d’application du droit de l’Union – Absence – Interprétation du droit de l’Union hors de son champ d’application – Compétence de la Cour à titre préjudiciel – Condition – Droit de l’Union rendu applicable par le droit national de manière directe et inconditionnelle.#Affaire C-827/21.

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April 27, 2023 0 Comments

CELEX:62021CJ0549:           Arrêt de la Cour (troisième chambre) du 27 avril 2023.#Fondazione Cassa di Risparmio di Pesaro e.a. contre Commission européenne.#Pourvoi – Article 268 TFUE – Article 340, deuxième alinéa, TFUE – Recours en indemnité – Politique économique et monétaire – Articles 107 et 108 TFUE – Fonds interbancaire de protection des dépôts – Intervention envisagée – Sauvetage de Banca delle Marche – Lettres de la Commission européenne – Qualification d’“aides d’État” non exclue – Invitation des autorités nationales à notifier à la Commission le projet d’intervention – Absence de violation suffisamment caractérisée du droit de l’Union.#Affaire C-549/21 P.

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April 27, 2023 0 Comments

CELEX:62022CJ0104: Judgment of the Court (Fifth Chamber) of 27 April 2023.#Lännen MCE Oy v Berky GmbH and Senwatec Gmbh & Co. Kg.#Reference for a preliminary ruling – EU trade mark – Regulation (EU) 2017/1001 – Article 125(5) – International jurisdiction – Infringement action – Jurisdiction of the courts of the Member State in which the act of infringement has been committed or threatened – Advertising displayed by a search engine using a national top-level domain name – Advertising not specifying the geographical area of supply – Factors to be taken into account.#Case C-104/22.

April 27, 2023 0 Comments

CELEX:62021CJ0528: Judgment of the Court (Fourth Chamber) of 27 April 2023.#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 respect of a third-country national, a family member of a minor EU citizen – Threat to national security – Failure to take into a

April 27, 2023 0 Comments

CELEX:62021CJ0352: Judgment of the Court (Sixth Chamber) of 27 April 2023.#A1 and 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.#Case C-352/21.

April 27, 2023 0 Comments

CELEX:62020CJ0537: Judgment of the Court (First Chamber) of 27 April 2023.#L Fund v Finanzamt D.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Corporate income tax – Taxation of income from immovable property situated within the territory of a Member State – Difference in treatment between resident funds and non-resident funds – Exemption for resident funds only – Comparability of situations – Taking into account of the tax system of investors – None – Justification – Need to preserve the coherence of the national tax system – Need to preserve a balanced distribution of the power of taxation between Member States – None.#Case C-537/20.

April 27, 2023 0 Comments

CELEX:62022TJ0319_INF: Judgment of the General Court (Third Chamber) of 1 February 2023.#Krematorium am Waldfriedhof Schwäbisch Hall GmbH & Co. KG v European Union Intellectual Property Office.#Case T-319/22.

April 27, 2023 0 Comments

CELEX:62022TJ0024_INF: Judgment of the General Court (First Chamber) of 8 February 2023.#Ugo Bensoussan v European Union Intellectual Property Office.#Case T-24/22.

April 27, 2023 0 Comments

CELEX:62021CC0807: Opinion of Advocate General Campos Sánchez-Bordona delivered on 27 April 2023.###

April 27, 2023 0 Comments

CELEX:62022TO0706_INF: Order of the General Court of 2 February 2023.#Nicoventures Trading Ltd and Others v European Commission.#Case T-706/22 R.

April 27, 2023 0 Comments

CELEX:62021CC0655: Opinion of Advocate General Pitruzzella delivered on 27 April 2023.###

April 27, 2023 0 Comments
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