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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:62019CJ0411_SUM: Judgment of the Court (Sixth Chamber) of 16 July 2020.#WWF Italia Onlus and Others v Presidenza del Consiglio dei Ministri and Azienda Nazionale Autonoma Strade SpA (ANAS).#Request for a preliminary ruling from the Tribunale Amministrativo Regionale per il Lazio.#Reference for a preliminary ruling – Environment – Directive 92/43/EEC – Article 6 – Conservation of natural habitats and of wild fauna and flora – Special areas of conservation – Construction of a section of road – Assessment of the implications of that project for the special area of conservation concerned – Authorisation – Imperative reasons of overriding public interest.#Case C-411/19.

May 17, 2025 0 Comments

CELEX:62019CJ0391_SUM: Judgment of the Court (Eighth Chamber) of 9 July 2020.#'Unipack' АD v Direktor na Teritorialna direktsia ‘Dunavska’ of the Agentsia ‘Mitnitsi’ and Prokuror ot Varhovna administrativna prokuratura na Republika Bulgaria.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Customs union – Union Customs Code – Delegated Regulation (EU) 2015/2446 – Article 172(2) – Authorisation to use the end-use procedure – Retroactive effect – Concept of ‘exceptional circumstances’ – Amendment of the tariff classification – Expiry of validity of a decision relating to binding tariff information.#Case C-391/19.

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CELEX:62019CJ0267_SUM: Judgment of the Court (Sixth Chamber) of 7 May 2020.#PARKING d.o.o. and Interplastics s.r.o. v SAWAL d.o.o. and Letifico d.o.o.#Requests for a preliminary ruling from the Trgovački sud u Zagrebu.#Reference for a preliminary ruling – Regulation (EU) No 1215/2012 – Judicial cooperation in civil matters – Notaries acting in enforcement proceedings based on an authentic document – Non-adversarial proceedings – Principle of non-discrimination – Article 18 TFEU – Right to a fair trial – Article 47 of the Charter of Fundamental Rights of the European Union.#Joined Cases C-267/19 and C-323/19.

May 17, 2025 0 Comments

CELEX:62018CJ0716_SUM: Judgment of the Court (Fifth Chamber) of 9 July 2020.#CT v Administraţia Judeţeană a Finanţelor Publice Caraş-Severin – Serviciul Inspecţie Persoane Fizice and Direcţia Generală Regională a Finanţelor Publice Timişoara – Serviciul Soluţionare Contestaţii 1.#Request for a preliminary ruling from the Curtea de Apel Timişoara.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Point 4 of the first paragraph of Article 288 – Special scheme for small enterprises – Method of calculating annual turnover which serves as a reference for the application of the special scheme for small enterprises – Concept of ‘incidental real estate transaction’ – Letting of immovable property by a natural person who exercises sever

May 17, 2025 0 Comments

CELEX:62019CJ0257_SUM: Judgment of the Court (Fifth Chamber) of 9 July 2020.#European Commission v Ireland.#Failure of a Member State to fulfil obligations — Principles governing the investigation of accidents in the maritime transport sector — Directive 2009/18/EC — Article 8(1) — Parties whose interests could conflict with the task entrusted to the investigative body — Members of the investigative body simultaneously performing other functions — Failure to provide for an independent investigative body.#Case C-257/19.

May 17, 2025 0 Comments

CELEX:62019CJ0266_SUM: Judgment of the Court (Sixth Chamber) of 14 May 2020.#EIS GmbH v TO.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Consumer protection – Directive 2011/83/EU – Article 6(1)(c) and (h) and (4) – Annex I(A) – Right of withdrawal – Information to be supplied by the trader relating to the conditions, time limit and procedures for exercising the right of withdrawal – Requirement for the trader to state his or her telephone number ‘where available’ – Scope.#Case C-266/19.

May 17, 2025 0 Comments

CELEX:62018CJ0779_SUM: Judgment of the Court (First Chamber) of 26 March 2020.#Mikrokasa S.A. w Gdyni and Revenue Niestandaryzowany Sekurytyzacyjny Fundusz Inwestycyjny Zamknięty w Warszawie v XO.#Request for a preliminary ruling from the Sąd Rejonowy w Siemianowicach Śląskich.#Reference for a preliminary ruling — Consumer protection — Credit agreements for consumers — Directive 2008/48/EC — Article 3(g), Article 10(2) and Article 22(1) — Level of harmonisation — Concept of ‘non-interest credit costs’ — Directive 93/13/EEC — Article 1(2) — Unfair terms in consumer contracts — Ceiling value for the total non-interest credit costs — Contractual terms reflecting mandatory statutory or regulatory provisions — Not included.#Case C-779/18.

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CELEX:62019CJ0148_SUM: Judgment of the Court (Seventh Chamber) of 7 May 2020.#BTB Holding Investments SA and Duferco Participations Holding SA v European Commission.#Appeal – State aid – Regional aid for the steel industry – Decision declaring the aid incompatible with the common market – Notion of ‘State aid’ – Advantage – Private-operator test – Manifest error – Burden of proof – Limits of judicial review.#Case C-148/19 P.

May 17, 2025 0 Comments

CELEX:62017CJ0650_SUM: Judgment of the Court (Fourth Chamber) of 30 April 2020.#Royalty Pharma Collection Trust v Deutsches Patent- und Markenamt.#Request for a preliminary ruling from the Bundespatentgericht.#Reference for a preliminary ruling — Intellectual and industrial property — Regulation (EC) No 469/2009 — Supplementary protection certificate for medicinal products — Conditions for obtaining such a certificate — Article 3(a) — Concept of a ‘product protected by a basic patent in force’ — Assessment criteria.#Case C-650/17.

May 17, 2025 0 Comments

CELEX:62019CJ0496_SUM: Judgment of the Court (Eighth Chamber) of 16 July 2020.#Antonio Capaldo SpA v Agenzia delle dogane e dei monopoli – Ufficio delle dogane di Salerno.#Request for a preliminary ruling from the Commissione tributaria regionale della Campania.#Reference for a preliminary ruling — Customs Union — Community Customs Code — Regulation (EEC) No 2913/92 — Examination of goods — Application for revision of a customs declaration — Post-clearance examination.#Case C-496/19.

May 17, 2025 0 Comments

CELEX:62019CJ0017_SUM: Judgment of the Court (Fifth Chamber) of 14 May 2020.#Criminal proceedings against Bouygues travaux publics and Others.#Request for a preliminary ruling from the Cour de cassation (France).#Reference for a preliminary ruling — Migrant workers — Social security — Regulation (EEC) No 1408/71 — Legislation applicable — Article 14(1)(a) and (2)(b) — Regulation (EC) No 883/2004 — Article 12(1) — Article 13(1)(a) — Posted workers — Workers employed in two or more Member States — Regulation (EEC) No 574/72 — Article 11(1)(a) — Article 12a(2)(a) and(4)(a) — Regulation (EC) No 987/2009 — Article 19(2) — E 101 and A 1 Certificates — Binding effect — Consequences — Social security — Employment law.#Case C-17/19.

May 17, 2025 0 Comments

CELEX:62020TO0444(01):           Ordonnance du Tribunal (huitième chambre élargie) du 14 mai 2025.#Société générale e.a. contre Conseil de résolution unique.#Union économique et monétaire – Union bancaire – Mécanisme de résolution unique des établissements de crédit et de certaines entreprises d’investissement (MRU) – Fonds de résolution unique (FRU) – Décision du CRU sur le calcul des contributions ex ante pour 2020 – Article 70, paragraphe 2, du règlement (UE) no 806/2014 – Recours manifestement fondé – Limitation des effets de l’ordonnance dans le temps.#Affaire T-444/20.

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May 17, 2025 0 Comments

CELEX:62020TO0431:           Ordonnance du Tribunal (huitième chambre élargie) du 15 mai 2025.#UniCredit Bank GmbH, anciennement UniCredit Bank AG contre Conseil de résolution unique.#Union économique et monétaire – Union bancaire – Mécanisme de résolution unique des établissements de crédit et de certaines entreprises d’investissement (MRU) – Fonds de résolution unique (FRU) – Décision du CRU sur le calcul des contributions ex ante pour 2020 – Article 70, paragraphe 2, du règlement (UE) no 806/2014 – Recours manifestement fondé – Limitation des effets de l’ordonnance dans le temps.#Affaire T-431/20.

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May 17, 2025 0 Comments

CELEX:62017CJ0727_SUM: Judgment of the Court (Fourth Chamber) of 28 May 2020.#Syndyk Masy Upadłości ECO-WIND Construction S.A. w upadłości anciennement v Samorządowe Kolegium Odwoławcze w Kielcach.#Reference for a preliminary ruling – Directive (EU) 2015/1535 – Standards and technical regulations – Wind generators – Directive 2006/123/EC – Concept of ‘service’ – Environment – Directive 2009/28/EC – Promotion of the use of energy from renewable sources – Mandatory national overall targets – National rule on the authorisation procedures applicable to plants for the production of electricity from renewable energy sources – Proportionality – Legislation of a Member State laying down restrictions on the location of wind turbines.#Case C-727/17.

May 17, 2025 0 Comments

CELEX:62018CJ0702_SUM: Judgment of the Court (Seventh Chamber) of 18 June 2020.#Przedsiębiorstwo Produkcyjno-Handlowe „Primart” Marek Łukasiewicz v European Union Intellectual Property Office.#Appeal — EU trade mark — Regulation (EC) No 207/2009 — Application for EU figurative mark PRIMART Marek Łukasiewicz — Earlier national trade mark PRIMA — Article 8(1)(b) — Relative ground for refusal — Likelihood of confusion — Article 76(1) — Scope of review by the General Court of the European Union.#Case C-702/18 P.

May 17, 2025 0 Comments

CELEX:62018CJ0730_SUM: Judgment of the Court (First Chamber) of 25 June 2020.#SC v Eulex Kosovo.#Appeal — Arbitration clause — Staff of EU international missions — Internal competition — Non-renewal of a contract of employment — Measure separable from the contract.#Case C-730/18 P.

May 17, 2025 0 Comments

CELEX:62019CJ0495_SUM: Judgment of the Court (Sixth Chamber) of 4 June 2020.#Kancelaria Medius SA v RN.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Article 7(1) – Consumer credit – Review of whether the contractual terms are unfair – Failure of the consumer to appear at the hearing – Scope of the court’s powers and obligations.#Case C-495/19.

May 17, 2025 0 Comments

CELEX:62019CJ0069_SUM: Judgment of the Court (Eighth Chamber) of 5 March 2020.#Credito Fondiario SpA v Single Resolution Board.#Appeal — Economic and monetary union — Banking union — Recovery and resolution of credit institutions and investment firms — Single resolution mechanism for credit institutions and certain investment firms (SRM) — Single Resolution Board (SRB) — Single Resolution Fund (SRF) — Determination of the 2016 ex ante contribution — Action for annulment — Period within which proceedings must be commenced — Plea of illegality — Manifest inadmissibility.#Case C-69/19 P.

May 17, 2025 0 Comments

CELEX:62019CJ0121_SUM: Judgment of the Court (Ninth Chamber) of 16 September 2020.#Edison SpA v European Union Intellectual Property Office.#Appeal – EU trade mark – Application for registration of a figurative mark including the word element EDISON – Interpretation of the terms in the heading of a class of the Nice Classification and in the accompanying alphabetical list.#Case C-121/19 P.

May 17, 2025 0 Comments

CELEX:62018CJ0654_SUM: Judgment of the Court (Fifth Chamber) of 28 May 2020.#Interseroh Dienstleistungs GmbH v SAA Sonderabfallagentur Baden-Württemberg GmbH.#Request for a preliminary ruling from the Verwaltungsgericht Stuttgart.#Reference for a preliminary ruling – Environment – Shipment of waste – Regulation (EC) No 1013/2006 – Prior written notification and consent procedure – General information requirements – Annex IIIA – Mixture of paper, paperboard and paper products – Code B3020 of Annex IX to the Basel Convention – Impurities – Mixture contaminated by other materials – Recovery in an environmentally sound manner.#Case C-654/18.

May 17, 2025 0 Comments
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