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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:62019CJ0729_SUM: Judgment of the Court (Third Chamber) of 15 April 2021.#TKF v Department of Justice for Northern Ireland.#Request for a preliminary ruling from the Court of Appeal in Northern Ireland.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Recognition and enforcement of decisions in matters relating to maintenance obligations – Regulation (EC) No 4/2009 – Temporal scope – Article 75 – Decisions given by a court of a Member State prior to accession to the European Union.#Case C-729/19.

May 9, 2025 0 Comments

CELEX:62019CJ0046_SUM: Judgment of the Court (Second Chamber) of 22 April 2021.#Council of the European Union v Kurdistan Workers' Party (PKK).#Appeal – Common Foreign and Security Policy – Combating terrorism – Restrictive measures taken against certain persons and entities – Freezing of funds – Common Position 2001/931/CFSP – Article 1(3), (4) and (6) – Regulation (EC) No 2580/2001 – Article 2(3) – Retention of an organisation on the list of persons, groups and entities involved in terrorist acts – Conditions – Decision by a competent authority – Ongoing risk of involvement in terrorist activities – Factual basis of the decisions to freeze funds – Decision to review the national decision on which the initial inclusion was based – Obligation to state reasons.#Case C-46/19 P.

May 9, 2025 0 Comments

CELEX:62023CJ0662_RES: Judgment of the Court (Fifth Chamber) of 8 May 2025.#Staatssecretaris van Justitie en Veiligheid v X.#Reference for a preliminary ruling – Asylum policy – Directive 2013/32/EU – Article 4(1) and point (b) of the third subparagraph of Article 31(3) – Procedures for granting international protection – Extension by the determining authority of the six-month examination period – Large number of applications for international protection lodged simultaneously – Concept – Consideration of other circumstances.#Case C-662/23.

May 9, 2025 0 Comments

CELEX:62023CJ0211:           Arrêt de la Cour (dixième chambre) du 8 mai 2025.#Commission européenne contre République portugaise.#Manquement d’État – Article 258 TFUE – Marché unique numérique – Droits d’auteur et droits voisins – Directive (UE) 2019/790 – Absence de transposition et de communication des mesures de transposition – Article 260, paragraphe 3, TFUE – Sanctions pécuniaires – Demande de condamnation au paiement d’une somme forfaitaire et d’une astreinte – Désistement partiel.#Affaire C-211/23.

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May 9, 2025 0 Comments

CELEX:62019CJ0907_SUM: Judgment of the Court (First Chamber) of 25 March 2021.#Q-GmbH v Finanzamt Z.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Directive 2006/112/EC – Value added tax (VAT) – Exemptions – Article 135(1)(a) – Insurance transactions and related services performed by insurance brokers and insurance agents – Service supplied for an insurer, comprising different services – Categorisation as a single supply.#Case C-907/19.

May 9, 2025 0 Comments

CELEX:62019CJ0935_SUM: Judgment of the Court (Ninth Chamber) of 15 April 2021.#Grupa Warzywna Sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Overstatement in the tax return of the amount of the refund of VAT – Error of assessment by the taxable person concerning the taxable nature of a transaction – Correction of the tax return following an audit – Penalty of an amount equal to 20% of the overstated VAT reimbursement – Principle of proportionality.#Case C-935/19.

May 9, 2025 0 Comments

CELEX:62024CJ0252: Judgment of the Court (Ninth Chamber) of 8 May 2025.#Prisum Healthcare S.R.L. v Autoritatea Vamală Română.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Tariff classification – Headings 2106 and 2202 – Food supplement in liquid form.#Case C-252/24.

May 9, 2025 0 Comments

CELEX:62019CJ0736_SUM: Judgment of the Court (Sixth Chamber) of 15 April 2021.#ZS “Plaukti”.#Request for a preliminary ruling from the Augstākā tiesa (Senāts).#Reference for a preliminary ruling – Agriculture – European agricultural fund for rural development (EAFRD) – Regulation (EC) No 1698/2005 – Regulation (EU) No 65/2011 – Third subparagraph of Article 16(5) – Regulation (EC) No 73/2009 – Articles 4 and 6 – Regulation (EC) No 1122/2009 – Support for rural development – Agri-environmental payments – Aid for the maintenance of grassland biodiversity – Non-compliance with the conditions for granting those payments – Early mowing – Reduction and exclusion of those payments – Mandatory standards – Statutory management requirements – Minimum requirements for good agricultural and environmen

May 9, 2025 0 Comments

CELEX:62019CJ0511_SUM: Judgment of the Court (Third Chamber) of 15 April 2021.#AB v Olympiako Athlitiko Kentro Athinon – Spyros Louis.#Request for a preliminary ruling from the Areios Pagos.#Reference for a preliminary ruling – Social policy – Directive 2000/78/EC – Principle of equal treatment in employment and occupation – Prohibition of discrimination on grounds of age – Workers placed under a labour reserve system until termination of their contract of employment – Wage reduction and reduction or loss of severance pay – System applicable to public-sector workers close to full-time retirement – Reduction of public-sector wage costs – Article 6(1) – Legitimate social policy objective – Economic crisis.#Case C-511/19.

May 9, 2025 0 Comments

CELEX:62024CJ0405: Judgment of the Court (Eighth Chamber) of 8 May 2025.#L. s.c. v Dyrektor Krajowej Informacji Skarbowej.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 143(1)(b) – Exemptions on importation – Directive 2006/79/EC – Small consignments of goods of a non-commercial character from third countries – Consignee residing in a Member State other than the Member State of importation.#Case C-405/24.

May 9, 2025 0 Comments

CELEX:62024CJ0006: Judgment of the Court (Eighth Chamber) of 8 May 2025.#Abanca Corporación Bancaria, SA v WE and VX.#Reference for a preliminary ruling – Consumer protection – Consumer credit agreements – Directive 93/13/EEC – Unfair terms in consumer contracts – Article 3(1) – Acceleration clause – Judicial review – No national legislation governing the acceleration clause – Criteria for assessing unfairness.#Joined Cases C-6/24 and C-231/24.

May 9, 2025 0 Comments

CELEX:62019CJ0923_SUM: Judgment of the Court (Fifth Chamber) of 10 June 2021.#Van Ameyde España SA v GES, Seguros y Reaseguros SA.#Reference for a preliminary ruling – Compulsory insurance against civil liability in respect of the use of motor vehicles – Directive 2009/103/EC – Article 1, points 1 and 2 – Article 3, first, second and final paragraphs – Concept of ‘vehicle’ – Obligation to cover damage to property – Scope – Traffic accident involving an articulated vehicle the parts of which are covered by separate compulsory insurance – Damage caused to the semi-trailer by the tractor vehicle to which it was coupled when the accident occurred – Interpretation of national legislation excluding cover for that damage by the compulsory insurance against civil liability in respect of the use of

May 8, 2025 0 Comments

CELEX:62020CJ0058_SUM: Judgment of the Court (First Chamber) of 17 June 2021.#K and DBKAG v Finanzamt Österreich, anciennement Finanzamt Linz.#Requests for a preliminary ruling from the Bundesfinanzgericht.#References for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 135(1) – Exemptions – Management of special investment funds – Outsourcing – Services provided by a third party.#Joined Cases C-58/20 and C-59/20.

May 8, 2025 0 Comments

CELEX:62020CJ0087_SUM: Judgment of the Court (Seventh Chamber) of 12 May 2021.#Hauptzollamt B v XY.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Protection of species of wild fauna and flora by regulating trade therein – Regulations (EC) No 338/97 and (EC) No 865/2006 – Sturgeon caviar – Introduction into the customs territory of to the European Union for personal and household effects – Import permit – Derogation – Limit of 125 grams per person – Exceeded – Intention to give as a gift to a third party.#Case C-87/20.

May 8, 2025 0 Comments

CELEX:62019CJ0921_SUM: Judgment of the Court (Third Chamber) of 10 June 2021.#LH v Staatssecretaris van Justitie en Veiligheid.#Request for a preliminary ruling from the Rechtbank Den Haag, zittingsplaats 's-Hertogenbosch.#Reference for a preliminary ruling – Border controls, asylum and immigration – Asylum policy – Common procedures for granting and withdrawing international protection – Directive 2013/32/EU – Article 40(2) – Subsequent application – New elements or findings – Concept – Documents the authenticity of which cannot be established or the source of which cannot be objectively verified – Directive 2011/95/EU – Article 4(1) and (2) – Assessment of the evidence – Obligation of the Member State concerned to cooperate.#Case C-921/19.

May 8, 2025 0 Comments

CELEX:62020CJ0027_SUM: Judgment of the Court (Eighth Chamber) of 12 May 2021.#PF and QG v Caisse d’allocations familiales d’Ille et Vilaine (CAF).#Request for a preliminary ruling from the Tribunal de grande instance de Rennes.#Reference for a preliminary ruling – Freedom of movement for workers – Equal treatment – Social advantages – Ceilings related to resources – Account taken of the resources received in the penultimate year preceding the period of payment of allowances – Worker returning to his Member State of origin – Reduction in the entitlement to family allowances.#Case C-27/20.

May 8, 2025 0 Comments

CELEX:62019CJ0128_SUM: Judgment of the Court (Fourth Chamber) of 20 May 2021.#Azienda Sanitaria Provinciale di Catania v Assessorato della Salute della Regione Siciliana.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – State aid – Agriculture sector – Slaughtering of animals affected by infectious diseases – Compensation for farmers – Notification and standstill requirements – Article 108(3) TFEU – Concepts of ‘existing aid’ and ‘new aid’ – Regulation (EC) No 659/1999 – Exemptions by categories of aid – Regulation (EU) No 702/2014 – De minimis aid – Regulation (EU) No 1408/2013.#Case C-128/19.

May 8, 2025 0 Comments

CELEX:62019CJ0726_SUM: Judgment of the Court (Seventh Chamber) of 3 June 2021.#Instituto Madrileño de Investigación y Desarrollo Rural, Agrario y Alimentario v JN.#Reference for a preliminary ruling – Social policy – Directive 1999/70/EC – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clause 5 – Applicability – Concept of ‘successive fixed-term employment contracts or relationships’ – Fixed-term employment contracts in the public sector – Measures to prevent and penalise abuse resulting from the use of successive fixed-term employment contracts or relationships – Concept of ‘objective reasons’ justifying such contracts – Equivalent legal measures – Obligation to interpret national law in conformity with EU law – Economic crisis.#Case C-726/19.

May 8, 2025 0 Comments

CELEX:62019CJ0910_SUM: Judgment of the Court (Fourth Chamber) of 3 June 2021.#Bankia SA v Unión Mutua Asistencial de Seguros (UMAS).#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Directive 2003/71/EC – Prospectus when securities are offered to the public or admitted to trading – Article 3(2) – Article 6 – Offer addressed to both retail investors and qualified investors – Content of information given in the prospectus – Action for damages – Retail investors and qualified investors – Awareness of the issuer’s economic situation.#Case C-910/19.

May 8, 2025 0 Comments

CELEX:62023TJ1089:           Urteil des Gerichts (Siebte Kammer) vom 7. Mai 2025.#RTL Group Markenverwaltungs GmbH gegen Amt der Europäischen Union für geistiges Eigentum.#Unionsmarke – Verfallsverfahren – Unionsbildmarke RTL – Keine ernsthafte Benutzung der Marke – Art. 58 Abs. 1 Buchst. a der Verordnung (EU) 2017/1001 – Tatsachen und Beweise, die zum ersten Mal vor der Beschwerdekammer vorgelegt werden – Art. 95 Abs. 2 der Verordnung 2017/1001 – Art. 27 Abs. 4 der Delegierten Verordnung (EU) 2018/625 – Rechtsmissbrauch.#Rechtssache T-1089/23.

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May 8, 2025 0 Comments
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