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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:62022CC0219:           Conclusions de l'avocat général M. P. Pikamäe, présentées le 20 avril 2023.###

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CELEX:62021CC0548: Opinion of Advocate General Campos Sánchez-Bordona delivered on 20 April 2023.###

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CELEX:62022CC0116: Opinion of Advocate General Ćapeta delivered on 20 April 2023.###

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CELEX:62021CC0830: Opinion of Advocate General Medina delivered on 20 April 2023.###

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CELEX:62021CC0621: Opinion of Advocate General Richard de la Tour delivered on 20 April 2023.###

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CELEX:62021CC0558: Opinion of Advocate General Kokott delivered on 20 April 2023.###

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CELEX:62022CC0246: Opinion of Advocate General Richard de la Tour delivered on 20 April 2023.###

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CELEX:62021CC0559: Opinion of Advocate General Kokott delivered on 20 April 2023.###

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CELEX:62021CC0228:           Schlussanträge der Generalanwältin J. Kokott vom 20. April 2023.###

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April 21, 2023 0 Comments

CELEX:62021CJ0815: Judgment of the Court (Seventh Chamber) of 20 April 2023.#Amazon.com, Inc. and Others v European Commission.#Appeal – Competition – Article 102 TFEU – Abuse of dominant position – Online sales – Regulation (EC) No 773/2004 – Article 2(1) – European Commission decision to initiate an investigation – Territorial scope of the investigation – Exclusion of Italy – Allocation of competence between the Commission and the competition authorities of the Member States – Regulation (EC) No 1/2003 – Article 11(6) – The competition authorities of the Member States being relieved of their competence – Protection against proceedings conducted in parallel by the competition authorities of the Member States and by the Commission – Action for annulment – Act not open to challenge – Act no

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CELEX:62021CJ0025: Judgment of the Court (First Chamber) of 20 April 2023.#ZA and Others v Repsol Comercial de Productos Petrolíferos SA.#Request for a preliminary ruling from the Juzgado de lo Mercantil de Madrid.#Reference for a preliminary ruling – Competition – Vertical restrictions of competition – Article 101(1) and (2) TFEU – Principle of effectiveness – Regulation (EC) No 1/2003 – Article 2 – Directive 2014/104/EU – Article 9(1) – Binding effect of the final decisions of the national competition authorities finding an infringement of the competition law rules – Temporal and material application – Actions for damages and for a declaration of nullity for infringements of the EU competition law provisions.#Case C-25/21.

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CELEX:62021CJ0329: Judgment of the Court (Fifth Chamber) of 20 April 2023.#DIGI Communications NV v Nemzeti Média- és Hírközlési Hatóság Hivatala.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Telecommunications – Electronic communications networks and services – Directive 2002/21/EC (Framework Directive) – Article 4(1) – Directive 2002/20/EC (Authorisation Directive) – Article 7 – Award of rights to use frequencies – Auction procedure – Holding company not registered as a provider of electronic communications services in the Member State concerned – Exclusion from the award procedure – Right of appeal against the award decision.#Case C-329/21.

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CELEX:62021CJ0144: Judgment of the Court (Fourth Chamber) of 20 April 2023.#European Parliament v European Commission.#Action for annulment – Implementing Decision C(2020) 8797 – Authorisation of certain uses of chromium trioxide – Regulation (EC) No 1907/2006 – Registration, evaluation, authorisation and restriction of chemicals – Article 60 – Granting of authorisations – Obligation to demonstrate that socio-economic benefits outweigh the risk to human health or the environment arising from the use of the substance and that there are no suitable alternative substances or technologies – Article 62 – Applications for authorisation – Article 64 – Procedure for authorisation decisions.#Case C-144/21.

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CELEX:62021CJ0413: Judgment of the Court (Sixth Chamber) of 20 April 2023.#Council of the European Union v Aisha Muammer Mohamed El-Qaddafi.#Appeal – Common foreign and security policy – Restrictive measures taken in view of the situation in Libya – List of persons and entities subject to the freezing of funds and economic resources – List of persons subject to restrictions on entry into and transit through the territory of the European Union – Retention of Ms El-Qaddafi’s name on the lists – Sufficiently solid factual basis – Obligation to state reasons.#Case C-413/21 P.

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CELEX:62021CJ0291: Judgment of the Court (Second Chamber) of 20 April 2023.#Proceedings brought by Starkinvest SRL.#Request for a preliminary ruling from the Tribunal de première instance de Liège.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 655/2014 – European Account Preservation Order procedure – Conditions for issuing a preservation order – Article 4 – Concept of ‘judgment’ – Article 7 – Concept of ‘judgment requiring the debtor to pay the creditor’s claim’ – Judgment ordering a party to make a penalty payment for breach of a prohibitory order – Regulation (EU) No 1215/2012 – Article 55 – Scope.#Case C-291/21.

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CELEX:62021CJ0602: Judgment of the Court (Ninth Chamber) of 20 April 2023.#European Commission v Republic of Poland.#Case C-602/21.

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CELEX:62021CJ0580: Judgment of the Court (Fifth Chamber) of 20 April 2023.#EEW Energy from Waste Großräschen GmbH v MNG Mitteldeutsche Netzgesellschaft Strom GmbH.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Environment – Directive 2009/28/EC – Promotion of energy from renewable energy sources – Article 16(2)(c) – Access to transmission and distribution grids – Priority access of electricity produced from renewable energy sources – Production from both renewable and conventional energy sources.#Case C-580/21.

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CELEX:62021CJ0772: Judgment of the Court (Fifth Chamber) of 20 April 2023.#UAB „Brink's Lithuania“ v Lietuvos bankas.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling – Protection of the euro against counterfeiting – Regulation (EC) No 1338/2001 – Article 6(1) – Payment service providers engaged in the processing of banknotes and their distribution to the public – Decision ECB/2010/14 – Article 6(2) – Detection of unfit euro banknotes – Automated fitness checking of banknotes – Minimum standards published on the website of the European Central Bank (ECB) and amended from time to time – Personal scope – Extent of cash handlers’ obligations – Binding force – Principle of legal certainty.#Case C-772/21.

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CELEX:62022CJ0263: Judgment of the Court (Ninth Chamber) of 20 April 2023.#Ocidental – Companhia Portuguesa de Seguros de Vida SA v LP.#Request for a preliminary ruling from the Supremo Tribunal de Justiça.#Reference for a preliminary ruling – Unfair terms in consumer contracts – Directive 93/13/EEC – Articles 3 to 6 – Criteria for assessing the unfairness of a contractual term – Requirement of transparency – Group insurance contract – Permanent invalidity of the consumer – Duty to provide information – Non-disclosure of a term limiting or excluding cover against the insured risk.#Case C-263/22.

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CELEX:62021CJ0775: Judgment of the Court (Sixth Chamber) of 20 April 2023.#Blue Air Aviation SA and Uniunea Producătorilor de Fonograme din România (UPFR) v UCMR – ADA Asociaţia pentru Drepturi de Autor a Compozitorilor and Societatea Naţională de Transport Feroviar de Călători (SNTFC) “CFR Călători” SA.#Requests for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling – Intellectual property – Copyright and related rights – Directive 2001/29/EC – Article 3(1) – Communication to the public – Concept – Broadcasting of background music – Directive 2006/115/EC – Article 8(2) – Equitable remuneration – Mere provision of physical facilities – Sound equipment on board trains and aircraft – Presumption of communication to the public.#Joined Cases C-775/21 and

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