modro poslovanje....

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:62021CC0819: Opinion of Advocate General Emiliou delivered on 4 May 2023.### May 4, 2023 0 Comments	CELEX:62022CC0148: Opinion of Advocate General Collins delivered on 4 May 2023.### May 4, 2023 0 Comments
CELEX:62022CC0294: Opinion of Advocate General Emiliou delivered on 4 May 2023.### May 4, 2023 0 Comments	CELEX:62021TO0788_INF: Order of the General Court (Fourth Chamber) of 19 September 2022.#TDK Foil Italy SpA v European Commission.#Case T-788/21. May 4, 2023 0 Comments
CELEX:62022TO0001_INF: Order of the General Court (Fourth Chamber) of 5 October 2022.#Airoldi Metalli SpA v European Commission.#Case T-1/22. May 4, 2023 0 Comments	CELEX:62022CJ0078: Judgment of the Court (Eighth Chamber) of 4 May 2023.#ALD Automotive s.r.o. v DY, en qualité d'administrateur judiciaire de la société débitrice GEDEM-STAV a.s.#Reference for a preliminary ruling – Directive 2011/7/EU – Combating late payments in commercial transactions – Article 6 – Fixed minimum sum of EUR 40 as compensation for the recovery costs incurred by the creditor – Late payment regarding contracts for successive performance – Fixed compensation due in respect of each late payment – Obligation to give full effect to EU law – Obligation of interpretation in compliance with EU law – General principles of national private law.#Case C-78/22. May 4, 2023 0 Comments
CELEX:62022TO0041_INF: Order of the General Court (Sixth Chamber) of 11 October 2022.#Fundacja Instytut na rzecz Kultury Prawnej Ordo Iuris v European Parliament.#Case T-41/22. May 4, 2023 0 Comments	CELEX:62022CJ0127: Judgment of the Court (Ninth Chamber) of 4 May 2023.#„Balgarska telekomunikatsionna kompania“ EAD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 185 – Adjustment of deductions of input VAT – Goods written off – Subsequent sale as waste – Destruction or disposal duly proved or confirmed.#Case C-127/22. May 4, 2023 0 Comments
CELEX:62022CJ0060: Judgment of the Court (Fifth Chamber) of 4 May 2023.#UZ v Bundesrepublik Deutschland.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 5 – Principles relating to processing – Controllership – Article 6 – Lawfulness of processing – Electronic file compiled by an administrative authority relating to an asylum application – Transmission to the competent national court via an electronic mailbox – Infringement of Articles 26 and 30 – No arrangement determining joint responsibility for processing and maintaining the record of processing activities – Consequences – Article 17(1) – Right to erasure (‘right to be forgotten’) – Article 18(1) – Right to restriction of processing – May 4, 2023 0 Comments	CELEX:62022TO0515_INF: Order of the General Court (First Chamber) of 18 January 2023.#Josef Zanker v Court of Justice of the European Union.#Case T-515/22. May 4, 2023 0 Comments
CELEX:62021CJ0200: Judgment of the Court (Ninth Chamber) of 4 May 2023.#TU and SU v BRD Groupe Societé Générale SA and Next Capital Solutions Limited.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Enforcement proceedings in respect of a loan agreement constituting an enforceable instrument – Objection to the enforcement – Review of unfair terms – Principle of effectiveness – National legislation not permitting the court hearing the enforcement proceedings to review the possible unfairness of a clause beyond the time limit imposed on a consumer for lodging an objection – Existence of an action under ordinary law that cannot become time-barred enabling the court hearing the substance of the case to carry out such a revie May 4, 2023 0 Comments	CELEX:62021CJ0300: Judgment of the Court (Third Chamber) of 4 May 2023.#UI v Österreichische Post AG.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 82(1) – Right to compensation for damage caused by data processing that infringes that regulation – Conditions governing the right to compensation – Mere infringement of that regulation not sufficient – Need for damage caused by that infringement – Compensation for non-material damage resulting from such processing – Incompatibility of a national rule making compensation for such damage subject to the exceeding of a threshold of seriousness – Rules for the determination of damages by national courts.#Case C-300/21. May 4, 2023 0 Comments
CELEX:62021CJ0097: Judgment of the Court (First Chamber) of 4 May 2023.#MV - 98 v Nachalnik na otdel „Operativni deynosti“ – Sofia v Glavna direktsia „Fiskalen kontrol“ pri Tsentralno upravlenie na Natsionalna agentsia za prihodite.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 273 – Failure to issue a fiscal cash register receipt – Charter of Fundamental Rights of the European Union – Article 50 – Principle ne bis in idem – Cumulation of administrative penalties of a criminal nature for the same act – Article 49(3) – Proportionality of penalties – Article 47 – Right to an effective remedy – Scope of judicial review relating to the provisional enforcement of a penalty.#Case C-97/21. May 4, 2023 0 Comments	CELEX:62021TO0785_INF: Order of the General Court (Seventh Chamber) of 25 January 2023.#SC Ha Ha Ha Production SRL v European Union Intellectual Property Office.#Case T-785/21. May 4, 2023 0 Comments
CELEX:62022CJ0099: Judgment of the Court (Tenth Chamber) of 4 May 2023.#Kapniki A. Michailidis AE v OPEKEPE, Organismos Pliromon kai Elenchou Koinotikon Enischiseon Prosanatolismou kai Engyiseon and Ypourgos Agrotikis Anaptyxis kai Trofimon.#Reference for a preliminary ruling – Agriculture – Regulation (EEC) No 2062/92 – Article 3(3) – Validity – Common organisation of the markets – Raw tobacco – Premiums granted to buyers of leaf tobacco – Reduction of those premiums according to the purchased quantity of tobacco of low class, category or quality – Principles of non-retroactivity and of the protection of legitimate expectations.#Case C-99/22. May 4, 2023 0 Comments	CELEX:62021CJ0516: Judgment of the Court (Fourth Chamber) of 4 May 2023.#Finanzamt X v Y.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 135(2), first subparagraph, point (c) – Exceptions to the exemption provided for in Article 135(1)(l) – Letting of permanently installed equipment and machinery in the context of the leasing of an agricultural building.#Case C-516/21. May 4, 2023 0 Comments
CELEX:62021TO0518_INF: Order of the General Court (Tenth Chamber) of 15 September 2022.#European Paper Packaging Alliance v European Commission.#Case T-518/21. May 4, 2023 0 Comments	CELEX:62022TO0166_INF: Order of the General Court (First Chamber) of 18 January 2023.#Evgenia Seifert v Council of the European Union.#Case T-166/22. May 4, 2023 0 Comments
CELEX:62021TO0692_INF: Order of the General Court (Fourth Chamber) of 22 December 2022.#AL v European Commission.#Case T-692/21. May 4, 2023 0 Comments	CELEX:62022TO0075_INF: Order of the General Court (Fifth Chamber) of 7 September 2022.#Yevgeniy Viktorovich Prigozhin v Council of the European Union.#Case T-75/22. May 4, 2023 0 Comments

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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

CELEX:62021CC0819: Opinion of Advocate General Emiliou delivered on 4 May 2023.###

CELEX:62022CC0148: Opinion of Advocate General Collins delivered on 4 May 2023.###

CELEX:62022CC0294: Opinion of Advocate General Emiliou delivered on 4 May 2023.###

CELEX:62021TO0788_INF: Order of the General Court (Fourth Chamber) of 19 September 2022.#TDK Foil Italy SpA v European Commission.#Case T-788/21.

CELEX:62022TO0001_INF: Order of the General Court (Fourth Chamber) of 5 October 2022.#Airoldi Metalli SpA v European Commission.#Case T-1/22.

CELEX:62022TO0041_INF: Order of the General Court (Sixth Chamber) of 11 October 2022.#Fundacja Instytut na rzecz Kultury Prawnej Ordo Iuris v European Parliament.#Case T-41/22.

CELEX:62022TO0515_INF: Order of the General Court (First Chamber) of 18 January 2023.#Josef Zanker v Court of Justice of the European Union.#Case T-515/22.

CELEX:62021TO0785_INF: Order of the General Court (Seventh Chamber) of 25 January 2023.#SC Ha Ha Ha Production SRL v European Union Intellectual Property Office.#Case T-785/21.

CELEX:62021TO0518_INF: Order of the General Court (Tenth Chamber) of 15 September 2022.#European Paper Packaging Alliance v European Commission.#Case T-518/21.

CELEX:62022TO0166_INF: Order of the General Court (First Chamber) of 18 January 2023.#Evgenia Seifert v Council of the European Union.#Case T-166/22.

CELEX:62021TO0692_INF: Order of the General Court (Fourth Chamber) of 22 December 2022.#AL v European Commission.#Case T-692/21.

CELEX:62022TO0075_INF: Order of the General Court (Fifth Chamber) of 7 September 2022.#Yevgeniy Viktorovich Prigozhin v Council of the European Union.#Case T-75/22.

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