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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_0058: Case C-154/23: Action brought on 14 March 2023 — European Commission v Republic of Estonia

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0057: Case C-152/23: Action brought on 13 March 2023 — European Commission v Czech Republic

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0056: Case C-150/23: Action brought on 13 March 2023 — European Commission v Grand Duchy of Luxembourg

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0055: Case C-149/23: Action brought on 14 March 2023 — European Commission v Federal Republic of Germany

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0036: Case C-27/23, Hocinx: Request for a preliminary ruling from the Cour de cassation du Grand-Duché de Luxembourg (Luxembourg) lodged on 23 January 2023 — FV v Caisse pour l’avenir des enfants

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0035: Case C-21/23, Lindenapotheke: Request for a preliminary ruling from the Bundesgerichtshof (Germany) lodged on 19 January 2023 — ND v DR

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0034: Case C-18/23, Dyrektor Krajowej Informacji Skarbowej: Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Gliwicach (Poland) lodged on 18 January 2023 — F S.A. v Dyrektor Krajowej Informacji Skarbowej

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0033: Case C-11/23, Eventmedia Soluciones: Request for a preliminary ruling from the Juzgado de lo Mercantil No 1 de Palma de Mallorca (Spain) lodged on 12 January 2023 — Eventmedia Soluciones, S.L. v Air Europa Líneas Aéreas, S.A.U.

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0032: Case C-791/22, Hauptzollamt Braunschweig: Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 28 December 2022 — G.A. v Hauptzollamt Braunschweig

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0031: Case C-782/22: Request for a preliminary ruling from the Gerechtshof’s-Hertogenbosch (Netherlands) lodged on 14 December 2022 — XX v Inspecteur van de Belastingdienst

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0030: Case C-657/22: Request for a preliminary ruling from the Tribunalul Prahova (Romania) lodged on 18 October 2022 — SC Bitulpetrolium Serv SRL v Administrația Județeană a Finanțelor Publice Prahova — Direcția Generală Regională a Finanțelor Publice Ploiești

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0029: Case C-521/22, Konštrukta — Defence: Order of the Court (Ninth Chamber) of 7 February 2023 (request for a preliminary ruling from the Rada Úradu pre verejné obstarávanie — Slovakia) — KONŠTRUKTA — Defence a.s. v Úrad pre verejné obstarávanie (Reference for a preliminary ruling — Article 53(2) of the Rules of Procedure of the Court of Justice — Article 267 TFEU — Definition of ‘court or tribunal’ — Appellate body of a national supervisory authority for public procurement procedures — Independence — Status of a third party in relation to the authority which adopted the contested decision — Manifest inadmissibility of the request for a preliminary ruling)

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0028: Case C-520/22, Horezza: Order of the Court (Ninth Chamber) of 7 February 2023 (request for a preliminary ruling from the Rada Úradu pre verejné obstarávanie — Slovakia) — HOREZZA a.s. v Úrad pre verejné obstarávanie (Reference for a preliminary ruling — Article 53(2) of the Rules of Procedure of the Court of Justice — Article 267 TFEU — Definition of ‘court or tribunal’ — Appellate body of a national supervisory authority for public procurement procedures — Independence — Status of a third party in relation to the authority which adopted the contested decision — Manifest inadmissibility of the request for a preliminary ruling)

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0027: Case C-16/22, Staatsanwaltschaft Graz (Düsseldorf Tax Office for Criminal Tax Matters): Judgment of the Court (Third Chamber) of 2 March 2023 (request for a preliminary ruling from the Oberlandesgericht Graz — Austria) — Proceedings relating to the recognition and execution of a European Investigation Order concerning MS (Reference for a preliminary ruling — Area of freedom, security and justice — Judicial cooperation in criminal matters — Directive 2014/41/EU — European Investigation Order — Article 1(1) — Concept of ‘judicial authority’ — Article 2(c) — Concept of ‘issuing authority’ — Order issued by a tax authority without being validated by a judge or public prosecutor — Tax authority assuming the rights and the obligations of the public prosecutor’s office in

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0026: Case C-760/21, Kwizda Pharma: Judgment of the Court (Second Chamber) of 2 March 2023 (request for a preliminary ruling from the Verwaltungsgericht Wien — Austria) — Kwizda Pharma GmbH v Landeshauptmann von Wien (Reference for a preliminary ruling — Food safety — Food — Regulation (EU) No 609/2013 — Article 2(2)(g) — Concept of ‘food for special medical purposes’ — Other particular nutritional requirements — Dietary management — Modification of the diet — Nutrients — Use under medical supervision — Ingredients not absorbed or metabolised in the alimentary canal — Distinction in relation to medicinal products — Distinction in relation to food supplements)

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0025: Joined Cases C-715/21 P and C-716/21 P: Judgment of the Court (Tenth Chamber) of 9 March 2023 — Gerardo Galeote (C-715/21 P), Graham Watson (C-716/21 P) v European Parliament (Appeal — Law governing the institutions — Rules governing the payment of expenses and allowances to Members of the European Parliament — Amendment of the additional voluntary pension scheme — Individual decision fixing additional voluntary pension rights — Plea of illegality — Competence of the Bureau of the Parliament — Rights acquired or in the process of being acquired — Proportionality — Equal treatment — Legal certainty)

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0024: Case C-714/21 P: Judgment of the Court (Tenth Chamber) of 9 March 2023 — Francoise Grossetête v European Parliament (Appeal — Law governing the institutions — Rules governing the payment of expenses and allowances to Members of the European Parliament — Amendment of the additional voluntary pension scheme — Individual decision fixing additional voluntary pension rights — Plea of illegality — Competence of the Bureau of the Parliament — Rights acquired or in the process of being acquired — Proportionality — Equal treatment — Legal certainty)

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0023: Case C-695/21, Recreatieprojecten Zeeland and Others: Judgment of the Court (Seventh Chamber) of 2 March 2023 (request for a preliminary ruling from the Nederlandstalige rechtbank van eerste aanleg Brussel — Belgium) — Recreatieprojecten Zeeland BV, Casino Admiral Zeeland BV, Supergame BV v Belgische Staat (Reference for a preliminary ruling — Freedom to provide services — Article 56 TFEU — Restrictions on the freedom to provide services — Games of chance — Legislation of a Member State laying down a general ban on advertising by gaming establishments — Automatic derogation from that ban for establishments holding an operating licence issued by the authorities of that Member State — No possibility of derogation for establishments located in another Member State)

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0022: Case C-684/21, Papierfabriek Doetinchem: Judgment of the Court (Tenth Chamber) of 2 March 2023 (request for a preliminary ruling from the Oberlandesgericht Düsseldorf — Germany) — Papierfabriek Doetinchem BV v Sprick GmbH Bielefelder Papier- und Wellpappenwerk & Co. (Reference for a preliminary ruling — Intellectual property — Community designs — Regulation (EC) No 6/2002 — Article 8(1) — Features of appearance of a product dictated solely by its technical function — Criteria for assessment — Existence of alternative designs — Proprietor also holding a multitude of alternative protected designs — Multicolour appearance of a product not reflected in the registration of the design concerned)

May 2, 2023 0 Comments

OJ:JOC_2023_155_R_0021: Case C-666/21, Åklagarmyndigheten: Judgment of the Court (Third Chamber) of 2 March 2023 (request for a preliminary ruling from the Hovrätten för Nedre Norrland — Sweden) — AI v Åklagarmyndigheten (Reference for a preliminary ruling — Road transport — Regulation (EC) No 561/2006 — Scope — Article 2(1)(a) — Article 3(h) — Notion of ‘carriage by road of goods’ — Notion of ‘maximum permissible mass’ — Vehicle fitted out as a temporary private living space and for the non-commercial loading of goods — Regulation (EU) No 165/2014 — Tachographs — Article 23(1) — Requirement for regular inspections by approved workshops)

May 2, 2023 0 Comments
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