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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:62019CJ0302_SUM: Judgment of the Court (Fifth Chamber) of 25 November 2020.#Istituto nazionale della previdenza sociale v WS.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Directive 2011/98/EU – Rights for third country workers who hold single permits – Article 12 – Right to equal treatment – Social security – Legislation of a Member State excluding, for the purposes of determining entitlement to a family benefit, the family members of the holder of a single permit who do not reside in the territory of that Member State.#Case C-302/19.

May 16, 2025 0 Comments

CELEX:62019CJ0352_SUM: Judgment of the Court (First Chamber) of 3 December 2020.#Région de Bruxelles-Capitale v European Commission.#Appeal – Regulation (EC) No 1107/2009 – Placing of plant protection products on the market – Implementing Regulation (EU) 2017/2324 – Renewal of the approval of the active substance glyphosate – Article 263 TFEU – Standing to bring proceedings of a regional body – Whether directly concerned.#Case C-352/19 P.

May 16, 2025 0 Comments

CELEX:62019CJ0235_SUM: Judgment of the Court (First Chamber) of 8 October 2020.#United Biscuits (Pension Trustees) Limited and United Biscuits Pension Investments Limited v Commissioners for Her Majesty's Revenue and Customs.#Request for a preliminary ruling from the Court of Appeal.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 135(1)(a) – Exemption of insurance transactions – Supply of pension fund management services to trustees by investment fund managers – Exclusion of any risk indemnity – Occupational pension scheme – National tax practice – Exercise of an insurance activity – Authorised entities – Entities not holding such authorisation – Concept of ‘insurance transactions’.#Case C-235/19.

May 16, 2025 0 Comments

CELEX:62019CJ0299_SUM: Judgment of the Court (Ninth Chamber) of 18 November 2020.#Techbau SpA v Azienda Sanitaria Locale AL.#Request for a preliminary ruling from the Tribunale ordinario di Torino.#Reference for a preliminary ruling – Combating late payments in commercial transactions – Directive 2000/35/EC – Concept of ‘commercial transactions’ – Concepts of ‘delivery of goods’ and ‘provision of services’ – Article 1 and first subparagraph of Article 2(1) – Public works contract.#Case C-299/19.

May 16, 2025 0 Comments

CELEX:62017CO0265_SUM: Order of the Court (Ninth Chamber) of 3 September 2020.#United Parcel Service, Inc. v European Commission.#Taxation of costs.#Case C-265/17 P-DEP.

May 16, 2025 0 Comments

CELEX:62019CJ0311_SUM: Judgment of the Court (Fourth Chamber) of 3 December 2020.#BONVER WIN, a. s. v Ministerstvo financí ČR.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Freedom to provide services – Restrictions – National legislation prohibiting the operation of gambling in certain places – Applicability of Article 56 TFEU – Existence of a cross-border element.#Case C-311/19.

May 16, 2025 0 Comments

CELEX:62019CJ0771_SUM: Judgment of the Court (Tenth Chamber) of 24 March 2021.#NAMA Symvouloi Michanikoi kai Meletites A.E. – LDK Symvouloi Michanikoi A.E. and Others v Archi Exetasis Prodikastikon Prosfigon (AEPP) and Attiko Metro AE.#Request for a preliminary ruling from the Symvoulio tis Epikrateias.#Reference for a preliminary ruling – Procurement contracts in the water, energy, transport and telecommunications sectors – Directive 92/13/EEC – Review procedures – Pre-contractual stage – Assessment of bids – Rejection of a technical bid and acceptance of the bid of a competitor – Suspension of the implementation of that measure – Legitimate interest of the unsuccessful tenderer in challenging the legality of the bid of the successful tenderer.#Case C-771/19.

May 16, 2025 0 Comments

CELEX:62019CJ0330_SUM: Judgment of the Court (Seventh Chamber) of 8 October 2020.#Staatssecretaris van Financiën v Exter BV.#Reference for a preliminary ruling — Customs union — Regulation (EEC) No 2913/92 — Community Customs Code — Article 121(1) — Inward processing procedure — Release for free circulation — Incurrence of a customs debt — Determination of the debt — Concept of ‘taxation elements’ — Taking account of a preferential tariff measure.#Case C-330/19.

May 16, 2025 0 Comments

CELEX:62019CJ0543_SUM: Judgment of the Court (Fourth Chamber) of 15 October 2020.#Jebsen & Jessen (GmbH & Co.) KG v Hauptzollamt Hamburg.#Reference for a preliminary ruling – Customs union – Regulation (EEC) No 2913/92 – Article 78 – Article 236(1) – Import procedure – Revision of the customs declaration – Commercial policy – Anti-dumping – Implementing Regulation (EU) 2015/82 – Definitive anti-dumping duty – Price undertakings – Exemption – Article 2(1) – Condition to submit an undertaking invoice – Failure to mention an element listed in the Annex to Implementing Regulation 2015/82.#Case C-543/19.

May 16, 2025 0 Comments

CELEX:62018CJ0461_SUM: Judgment of the Court (Second Chamber) of 3 December 2020.#Changmao Biochemical Engineering Co. Ltd v Distillerie Bonollo SpA and Others.#Appeal – Dumping – Imports of tartaric acid originating in China – Appeal brought by an intervener at first instance – Second sentence of the second paragraph of Article 56 of the Statute of the Court of Justice of the European Union – Partial interim review – Loss of market economy treatment during the review procedure – Modification of the definitive anti-dumping duty – Determination of the normal value – Article 11(9) of Regulation (EC) No 1225/2009 – Cross-appeal – Action for annulment brought by competing producers established in the European Union – Admissibility – Direct concern – Allocation of powers to comply with a judgme

May 16, 2025 0 Comments

CELEX:62019CO0606_SUM: Order of the Court (Sixth Chamber) of 13 February 2020.#flightright GmbH v IBERIA LAE SA Operadora Unipersonal.#Request for a preliminary ruling from the Amtsgericht Hamburg.#Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Area of freedom, security and justice — Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters — Regulation (EU) No 1215/2012 — Second indent of Article 7(1)(b) — Special jurisdiction in matters relating to a contract — Concept of ‘place of performance’ — Contract for the provision of services — Air transport — Regulation (EC) No 261/2004 — Right to compensation for flight passengers in the event of cancellation or long delay of flights — Flight under a confirmed single

May 16, 2025 0 Comments

CELEX:62020CO0098_SUM: Order of the Court (Sixth Chamber) of 3 September 2020.#mBank S.A. v PA.#Request for a preliminary ruling from the Obvodní soud pro Prahu 8.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Jurisdiction in civil matters – Regulation (EU) No 1215/2012 – Jurisdiction of the courts of the Member State in which the consumer is domiciled – Article 18(2) – Proceedings brought against the consumer by the seller or supplier – Concept of ‘consumer’s domicile’ – Relevant time for determining the consumer’s domicile – Transfer of the consumer’s domicile after the conclusion of the contract and before the action is brought.#Case C-98/20.

May 16, 2025 0 Comments

CELEX:62019CJ0568_SUM: Judgment of the Court (Sixth Chamber) of 8 October 2020.#MO v Subdelegación del Gobierno en Toledo.#Request for a preliminary ruling from the Tribunal Superior de Justicia de Castilla-La Mancha.#Reference for a preliminary ruling – Area of freedom, security and justice – Directive 2008/115/EC – Common standards and procedures for returning illegally staying third-country nationals – Article 6(1) and Article 8(1) – Illegal stay – National legislation providing for either a fine or removal, depending on the circumstances – Consequences of the judgment of 23 April 2015, Zaizoune (C‑38/14, EU:C:2015:260) – National legislation more favourable to the interested party – Direct effect of directives – Limits.#Case C-568/19.

May 16, 2025 0 Comments

CELEX:62019CJ0112_SUM: Judgment of the Court (Tenth Chamber) of 28 October 2020.#Marvin M. v Kreis Heinsberg.#Reference for a preliminary ruling – Directive 2006/126/EC – Article 2(1) and Article 11(4) – Driving licences – Mutual recognition – Scope of the obligation of recognition – Driving licence which was the subject of an exchange – Exchange at a time when the right to drive had been withdrawn by the issuing Member State – Fraud – Refusal to recognise the licence issued in the context of the exchange.#Case C-112/19.

May 16, 2025 0 Comments

CELEX:62019CO0011_SUM: Order of the Court (Ninth Chamber) of 6 February 2020.#Azienda ULSS n. 6 Euganea v Pia Opera Croce Verde Padova.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Public procurement – Directive 2014/24/EU – Article 10(h) – Article 12(4) – Specific exclusions for service contracts – Civil defence, civil protection, and danger prevention services – Non-profit organisations or associations – Ordinary and emergency medical transport services – Regional legislation requiring priority to be given to recourse to a partnership between contracting authorities – Freedom of the Member States to choose how services are provided – Limits – Obligation to state reasons.#Case C-11/19.

May 16, 2025 0 Comments

CELEX:62019CJ0077_SUM: Judgment of the Court (Second Chamber) of 18 November 2020.#Kaplan International colleges UK Ltd v The Commissioners for Her Majesty's Revenue and Customs.#Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(f) – Exemption of supplies of services made by independent groups of persons to their members – Applicability to VAT groups – Article 11 – VAT group.#Case C-77/19.

May 16, 2025 0 Comments

CELEX:62019CJ0300_SUM: Judgment of the Court (First Chamber) of 11 November 2020.#UQ v Marclean Technologies, SLU.#Request for a preliminary ruling from the Juzgado de lo Social de Barcelona.#Reference for a preliminary ruling – Social policy – Collective redundancies – Directive 98/59/EC – Article 1(1), first subparagraph, (a) – Concept of ‘collective redundancies’ – Methods of calculating the number of redundancies – Reference period to take into account.#Case C-300/19.

May 16, 2025 0 Comments

CELEX:62019CJ0331_SUM: Judgment of the Court (Tenth Chamber) of 1 October 2020.#Staatssecretaris van Financiën v X.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Annex III, point 1 – Definitions of ‘foodstuffs for human consumption’ and ‘products normally used to supplement foodstuffs or as a substitute for foodstuffs’ – Aphrodisiac products.#Case C-331/19.

May 16, 2025 0 Comments

CELEX:62019CO0113_SUM: Order of the Court (Sixth Chamber) of 26 March 2020.#Luxaviation SA v Ministre de l'Environnement.#Request for a preliminary ruling from the Cour administrative.#Reference for a preliminary ruling — Environment — Scheme for greenhouse gas emission allowance trading — Directive 2003/87/EC — Penalty for excess emissions — No exculpatory cause in the event of actual holding of non-surrendered allowances, unless force majeure — No possibility of varying the amount of the penalty — Proportionality — Articles 20, 41, 47 and Article 49(3) of the Charter of Fundamental Rights of the European Union — Principle of the protection of legitimate expectations.#Case C-113/19.

May 16, 2025 0 Comments

CELEX:62019CO0643_SUM: Order of the Court (Ninth Chamber) of 25 May 2020.#Resopre - Sociedade Revendedora de Aparelhos de Precisão SA v Município de Peso da Régua.#Request for a preliminary ruling from the Tribunal Central Administrativo Norte.#Reference for a preliminary ruling – Article 53(2) of the Rules of Procedure of the Court of Justice – Directive 2014/24/EU – Public procurement – Directive 2014/23/EU – Services concessions – Absence of factual or legal material necessary to give a useful answer to the questions referred – Inadmissibility.#Case C-643/19.

May 16, 2025 0 Comments
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