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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:62019CJ0241_SUM: Judgment of the Court (Eighth Chamber) of 9 July 2020.#George Haswani v Council of the European Union.#Appeal – Common foreign and security policy – Restrictive measures taken against Syria – Measures directed against leading businesspersons operating in Syria – List of persons subject to the freezing of funds and economic resources – Inclusion of the appellant’s name – Action for annulment and compensation.#Case C-241/19 P.

May 17, 2025 0 Comments

CELEX:62019CJ0028_SUM: Judgment of the Court (Seventh Chamber) of 23 April 2020.#Ryanair Ltd and Autorità Garante della Concorrenza e del Mercato - Antitrust v Autorità Garante della Concorrenza e del Mercato - Antitrust and Others.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling — Transport — Air services — Regulation (EC) No 1008/2008 — Article 23(1) — Indication of the final price to be paid — Online passenger check-in fees — VAT — Administrative fees for purchases made by means of a credit card other than that approved by the air carrier — Unavoidable and foreseeable elements of the final price to be paid — Optional price supplements — Concept.#Case C-28/19.

May 17, 2025 0 Comments

CELEX:62018CJ0570_SUM: Judgment of the Court (Second Chamber) of 25 June 2020.#HF v European Parliament.#Appeal — Civil service — European Parliament — Member of contract staff — Articles 12a and 24 of the Staff Regulations of Officials of the European Union — Psychological harassment — Request for assistance — Right to be heard — Rejection of a request for assistance — Article 41 of the Charter of Fundamental Rights of the European Union — Scope of judicial review.#Case C-570/18 P.

May 17, 2025 0 Comments

CELEX:62019CJ0015_SUM: Judgment of the Court (Second Chamber) of 14 May 2020.#A.m.a. - Azienda Municipale Ambiente SpA v Consorzio Laziale Rifiuti – Co.La.Ri.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling — Environment — Waste — Directive 1999/31/EC — Existing landfill sites — Period of responsibility for after-care of the landfill following closure — Extension — Costs of the landfill of waste — Polluter pays principle — Temporal scope of the directive.#Case C-15/19.

May 17, 2025 0 Comments

CELEX:62019CJ0343_SUM: Judgment of the Court (First Chamber) of 9 July 2020.#Verein für Konsumenteninformation v Volkswagen AG.#Request for a preliminary ruling from the Landesgericht Klagenfurt.#Reference for a preliminary ruling — Judicial cooperation in civil matters — Regulation (EU) No 1215/2012 — Point 2 of Article 7 — Jurisdiction in matters relating to tort, delict or quasi-delict — Place where the harmful event occurred — Place where the damage occurred — Manipulation of data relating to the emission of exhaust gases from engines produced by a motor vehicle manufacturer.#Case C-343/19.

May 17, 2025 0 Comments

CELEX:62018CJ0627_SUM: Judgment of the Court (Second Chamber) of 30 April 2020.#Nelson Antunes da Cunha, Lda v Instituto de Financiamento da Agricultura e Pescas IP (IFAP).#Request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Coimbra.#Reference for a preliminary ruling – State aid – Article 108 TFEU – Aid scheme that is incompatible with the internal market – Decision of the European Commission ordering the recovery of unlawful aid – Regulation (EU) 2015/1589 – Article 17(1) – Limitation period of 10 years – Application to the recovery powers of the Commission – Article 16(2) and (3) – National legislation laying down a limitation period of a lesser duration – Principle of effectiveness.#Case C-627/18.

May 17, 2025 0 Comments

CELEX:62020TO0406(01):           Beschluss des Gerichts (Achte erweiterte Kammer) vom 14. Mai 2025.#Landesbank Baden-Württemberg gegen Einheitlicher Abwicklungsausschuss.#Wirtschafts- und Währungsunion – Bankenunion – Einheitlicher Abwicklungsmechanismus für Kreditinstitute und bestimmte Wertpapierfirmen (SRM) – Einheitlicher Abwicklungsfonds (SRF) – Beschluss des SRB über die Berechnung der im Voraus erhobenen Beiträge für 2020 – Art. 70 Abs. 2 der Verordnung (EU) Nr. 806/2014 – Offensichtlich begründete Klage – Zeitliche Beschränkung der Wirkungen des Beschlusses.#Rechtssache T-406/20.

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May 17, 2025 0 Comments

CELEX:62020TO0447(01):           Ordonnance du Tribunal (huitième chambre élargie) du 14 mai 2025.#BNP Paribas 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-447/20.

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May 17, 2025 0 Comments

CELEX:62020TO0419(01):           Beschluss des Gerichts (Achte erweiterte Kammer) vom 14. Mai 2025.#Deutsche Kreditbank AG gegen Einheitlicher Abwicklungsausschuss.#Wirtschafts- und Währungsunion – Bankenunion – Einheitlicher Abwicklungsmechanismus für Kreditinstitute und bestimmte Wertpapierfirmen (SRM) – Einheitlicher Abwicklungsfonds (SRF) – Beschluss des SRB über die Berechnung der im Voraus erhobenen Beiträge für 2020 – Art. 70 Abs. 2 der Verordnung (EU) Nr. 806/2014 – Offensichtlich begründete Klage – Zeitliche Beschränkung der Wirkungen des Beschlusses.#Rechtssache T-419/20.

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May 17, 2025 0 Comments

CELEX:62019CJ0066_SUM: Judgment of the Court (Sixth Chamber) of 26 March 2020.#JC v Kreissparkasse Saarlouis.#Request for a preliminary ruling from the Landgericht Saarbrücken.#Reference for a preliminary ruling — Consumer protection — Directive 2008/48/EC — Credit agreements for consumers — Right of withdrawal — Time limit for the exercise of that right — Requirements concerning the information to be included in a credit agreement — Information notice merely referring to a series of national provisions.#Case C-66/19.

May 17, 2025 0 Comments

CELEX:62019CJ0086_SUM: Judgment of the Court (Fourth Chamber) of 9 July 2020.#SL v Vueling Airlines SA.#Request for a preliminary ruling from the Juzgado de lo Mercantil.#Reference for a preliminary ruling — Air transport — Montreal Convention — Article 17(2) — Liability of air carriers in respect of checked baggage — Fact of loss of checked baggage established — Right to compensation — Article 22(2) — Limits of liability in the event of destruction, loss and delay of, or of damage to, baggage — Absence of information regarding the lost baggage — Burden of proof — Procedural autonomy of the Member States — Principles of equivalence and effectiveness.#Case C-86/19.

May 17, 2025 0 Comments

CELEX:62019CJ0012_SUM: Judgment of the Court (Fourth Chamber) of 17 September 2020.#Mylène Troszczynski v European Parliament.#Appeal – Law governing the institutions – Member of the European Parliament – Protocol on the privileges and immunities of the European Union – Article 8 – Parliamentary immunity – Activity not connected to parliamentary duties – Publication on the Member’s Twitter account – Article 9 – Parliamentary privilege – Scope – Decision to waive parliamentary immunity.#Case C-12/19 P.

May 17, 2025 0 Comments

CELEX:62018CJ0661_SUM: Judgment of the Court (Seventh Chamber) of 30 April 2020.#CTT - Correios de Portugal v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Deduction of input tax — Article 173 — Mixed taxable person — Deduction methods — Pro rata method — Deduction on the basis of actual use — Article 184 to Article 186 — Adjustment of deductions — Change in the factors used to determine the amount to be deducted — Output transaction incorrectly regarded as VAT-exempt — National measure prohibiting a change in the deduction method for years that have already elapsed — Limitation period — Principles of

May 17, 2025 0 Comments

CELEX:62019CJ0380_SUM: Judgment of the Court (Sixth Chamber) of 25 June 2020.#Bundesverband der Verbraucherzentralen und Verbraucherverbände - Verbraucherzentrale Bundesverband e.V. v Deutsche Apotheker- und Ärztebank eG.#Request for a preliminary ruling from the Oberlandesgericht Düsseldorf.#Reference for a preliminary ruling — Consumer protection — Directive 2013/11/EU — Alternative dispute resolution — Article 13(1) and (2) — Mandatory information — Accessibility of information.#Case C-380/19.

May 17, 2025 0 Comments

CELEX:62018CJ0160_SUM: Judgment of the Court (Fourth Chamber) of 11 March 2020.#X BV v Staatssecretaris van Financiën.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling — Customs Union and Common Customs Tariff — Regulation (EC) No 1234/2007 — Regulation (EC) No 1484/95 — Import of frozen poultrymeat originating in Brazil — Post-clearance recovery of additional import duties — Verification mechanism — Method for calculating additional duties.#Case C-160/18.

May 17, 2025 0 Comments

CELEX:62019CJ0104_SUM: Judgment of the Court (Fourth Chamber) of 9 July 2020.#Donex Shipping and Forwarding BV v Staatssecretaris van Financiën.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Common commercial policy – Dumping – Anti-dumping duty imposed on imports of certain iron or steel fasteners originating in the People’s Republic of China – Regulation (EC) No 91/2009 – Validity – Regulation (EC) No 384/96 – Article 2(10) and (11) – Rights of the defence.#Case C-104/19.

May 17, 2025 0 Comments

CELEX:62019CJ0073_SUM: Judgment of the Court (First Chamber) of 16 July 2020.#Belgische Staat and Directeur-Generaal van de Algemene Directie Controle en Bemiddeling van de FOD Economie, K.M.O., Middenstand en Energie v Movic BV and Others.#Request for a preliminary ruling from the Hof van beroep te Antwerpen.#Reference for a preliminary ruling — Judicial cooperation in civil matters — Regulation (EU) No 1215/2012 — Article 1(1) — Scope — Concept of ‘civil and commercial matters’ — Action for the cessation of unfair commercial practices brought by a public authority to protect the interests of consumers.#Case C-73/19.

May 17, 2025 0 Comments

CELEX:62018CJ0013_SUM: Judgment of the Court (Second Chamber) of 23 April 2020.#Sole-Mizo Zrt. and Dalmandi Mezőgazdasági Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Requests for a preliminary ruling from the Szegedi Közigazgatási és Munkaügyi Bíróság and Szekszárdi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Right to deduct input tax – Refunding of excess VAT – Late repayment – Calculation of interest – Procedure for awarding interest due because of the unavailability of excess deductible VAT retained in breach of EU law and interest due as a result of delay by the tax authority in paying an amount due – Principles of effectiveness and equivalence.#Joined Cases C-13/18 and C-126/18.

May 17, 2025 0 Comments

CELEX:62018CJ0615_SUM: Judgment of the Court (Fifth Chamber) of 14 May 2020.#UY v Staatsanwaltschaft Offenburg.#Request for a preliminary ruling from the Amtsgericht Kehl.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Right to information in criminal proceedings – Directive 2012/13/EU – Article 6 – Right to information about the accusation – Criminal prosecution for driving a vehicle without a driving licence – Driving ban resulting from an earlier penalty order of which the person concerned was unaware – Service of that order on the person concerned solely by way of a person compulsorily appointed to accept service – Acquisition of the force of res judicata – Possible negligence on the part of the person concerned.#Case C-615/18.

May 17, 2025 0 Comments

CELEX:62018CJ0684_SUM: Judgment of the Court (Ninth Chamber) of 28 May 2020.#World Comm Trading Gfz SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală Regională a Finanţelor Publice Ploieşti.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 90 – Articles 184 to 186 – Principle of neutrality of VAT – Adjustment of initial deduction – Discounts on intra-Community and domestic supplies of goods.#Case C-684/18.

May 17, 2025 0 Comments
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