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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:62023TJ1144_INF: Judgment of the General Court (Seventh Chamber) of 5 March 2025.#Enedo Oyj v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU figurative mark Enedo RESHAPING ELECTRICITY – Earlier EU word mark ENEDIS – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001 – Restriction of the goods and services covered in the trade mark application.#Case T-1144/23.

May 6, 2025 0 Comments

CELEX:62020CJ0324_SUM: Judgment of the Court (First Chamber) of 28 October 2021.#Finanzamt B v X-Beteiligungsgesellschaft mbH.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Directive 2006/112/EC – Value added tax (VAT) – Supply of services – Article 63 – Chargeability of VAT – Article 64(1) – Concept of ‘supplies which give rise to successive payments’ – One-time supply remunerated by means of payment in instalments – Article 90(1) – Reduction of the taxable amount – Concept of ‘non-payment of the price’.#Case C-324/20.

May 6, 2025 0 Comments

CELEX:62020CJ0144_SUM: Judgment of the Court (Fifth Chamber) of 9 September 2021.#AS „LatRailNet” and „Latvijas dzelzceļš” VAS v Valsts dzelzceļa administrācija.#Request for a preliminary ruling from the Administratīvā rajona tiesa.#Reference for a preliminary ruling – Rail transport – Directive 2012/34/EU – Articles 32 and 56 – Railway infrastructure charging – Independence of the infrastructure manager – Functions of the regulatory body – Concept of ‘optimal competitiveness of rail market segments’ – Exclusive right on a rail segment – Public service operator.#Case C-144/20.

May 6, 2025 0 Comments

CELEX:62019CJ0906_SUM: Judgment of the Court (Fifth Chamber) of 9 September 2021.#Criminal proceedings against FO.#Reference for a preliminary ruling – Road transport – Harmonisation of certain social legislation – Regulation (EC) No 561/2006 – Article 3(a) – Non-application of the regulation to carriage by road by vehicles used for the carriage of passengers on regular services where the route covered by the service in question does not exceed 50 km – Mixed-use vehicle – Article 19(2) – Extraterritorial penalty – Infringement detected on the territory of a Member State committed on the territory of another Member State – Principle that offences and penalties must have a proper legal basis – Regulation (EEC) No 3821/85 – Recording equipment in road transport – Article 15(2) – Obligation to

May 6, 2025 0 Comments

CELEX:62019CJ0538_SUM: Judgment of the Court (Fourth Chamber) of 6 October 2021.#TS and Others v Casa Naţională de Asigurări de Sănătate and Casa de Asigurări de Sănătate Constanţa.#Request for a preliminary ruling from the Curtea de Apel Constanţa.#Reference for a preliminary ruling – Social security – Health insurance – Regulation (EC) No 883/2004 – Article 20(1) and (2) – Medical treatment received in a Member State other than the insured person’s Member State of residence – Prior authorisation – Conditions – Requirement for a report by a doctor in the national public health insurance system prescribing a treatment – Recommendation, by way of a second medical opinion, in a Member State other than the insured person’s Member State of residence, of an alternative treatment having the adva

May 6, 2025 0 Comments

CELEX:62020CJ0221_SUM: Judgment of the Court (Seventh Chamber) of 28 October 2021.#Proceedings brought by A Oy and B Oy.#Requests for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling – Taxation – Directive 92/83/EEC – Excise duty – Beer – Article 4(2) – Possibility to apply reduced rates of excise duty to beer brewed by independent small breweries – Treatment as a single independent small brewery or as two or more small breweries – Obligation to transpose.#Joined Cases C-221/20 and C-223/20.

May 6, 2025 0 Comments

CELEX:62020CJ0406_SUM: Judgment of the Court (Seventh Chamber) of 9 September 2021.#Phantasialand v Finanzamt Brühl.#Request for a preliminary ruling from the Finanzgericht Köln.#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 7 – Admission to amusement parks and fairs – Principle of fiscal neutrality – Services provided through activities carried on as static or mobile fairground entertainers – Similarity – Context – Point of view of the average consumer – Expert opinion.#Case C-406/20.

May 6, 2025 0 Comments

CELEX:62019CJ0909_SUM: Judgment of the Court (Tenth Chamber) of 28 October 2021.#BX v Unitatea Administrativ Teritorială D.#Request for a preliminary ruling from the Curtea de Apel Iaşi.#Reference for a preliminary ruling – Protection of the safety and health of workers – Directive 2003/88/EC – Organisation of working time – Article 2(1) and (2) – Concepts of ‘working time’ and ‘rest period’ – Mandatory vocational training undertaken at the employer’s request.#Case C-909/19.

May 6, 2025 0 Comments

CELEX:62019CJ0915_SUM: Judgment of the Court (Fifth Chamber) of 28 October 2021.#Eco Fox Srl and Others v Fallimento Mythen Spa and Others.#Requests for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – State aid – Biodiesel market – Aid scheme establishing biodiesel quotas exempt from excise duty – Alteration of the authorised aid scheme – Amendment of the criteria for allocating quotas – Obligation of prior notification to the European Commission – Regulation (EC) No 659/1999 – Article 1(c) – Concept of ‘new aid’ – Regulation (EC) No 794/2004 – Article 4(1) – Concept of ‘alteration to existing aid’.#Joined Cases C-915/19 to C-917/19.

May 6, 2025 0 Comments

CELEX:62020CJ0462_SUM: Judgment of the Court (Tenth Chamber) of 28 October 2021.#Associazione per gli Studi Giuridici sull’Immigrazione (ASGI) and Others v Presidenza del Consiglio dei Ministri – Dipartimento per le politiche della famiglia and Ministero dell'Economia e delle Finanze.#Request for a preliminary ruling from the Tribunale di Milano.#Reference for a preliminary ruling – Directive 2003/109/EC – Status of third-country nationals who are long-term residents – Article 11 – Directive 2011/98/EU – Rights of third-country workers who hold a single permit – Article 12 – Directive 2009/50/EC – Rights of third-country nationals who hold an EU Blue Card – Article 14 – Directive 2011/95/EU – Rights of beneficiaries of international protection – Article 29 – Equal treatment – Social securi

May 6, 2025 0 Comments

CELEX:62023TJ0122_INF: Judgment of the General Court (Sixth Chamber) of 5 February 2025.#Ege İhracatçıları Birliği and Others v European Commission.#Subsidies – Imports of rainbow trout originating in Türkiye – Implementing Regulation (EU) 2022/2390 – Definitive countervailing duty – Manifest error of assessment – Pass-through analysis – Calculation of subsidy amount – Methodology differing from that used in the original investigation – Change of circumstances – Existence of a benefit – Preferential loans and tax treatment – Definition of the product concerned.#Case T-122/23.

May 6, 2025 0 Comments

CELEX:62020CJ0080_SUM: Judgment of the Court (Fifth Chamber) of 21 October 2021.#Wilo Salmson France SAS v Agenţia Naţională de Administrare Fiscală - Direcţia Generală Regională a Finanţelor Publice Bucureşti and Agenţia Naţională de Administrare Fiscală - Direcţia Generală Regională a Finanţelor Publice Bucureşti - Administraţia Fiscală pentru Contribuabili Nerezidenţi.#Request for a preliminary ruling from the Tribunalul Bucureşti.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 167 to 171 and Article 178(a) – Right to deduct VAT – Refund of VAT to taxable persons established in a Member State other than the Member State of refund – Holding of an invoice – Directive 2008/9/EC – Refusal of the refund application – ‘Cancellati

May 6, 2025 0 Comments

CELEX:62019CJ0410_SUM: Judgment of the Court (Fourth Chamber) of 16 September 2021.#The Software Incubator Ltd v Computer Associates (UK) Ltd.#Request for a preliminary ruling from the Supreme Court of the United Kingdom.#Reference for a preliminary ruling – Self-employed commercial agents – Directive 86/653/EC – Article 1(2) – Definition of ‘commercial agent’ – Supply of computer software to customers by electronic means – Grant of a perpetual licence for use – Concepts of ‘sale’ and ‘goods’.#Case C-410/19.

May 6, 2025 0 Comments

CELEX:62019CJ0683_SUM: Judgment of the Court (Fifth Chamber) of 14 October 2021.#Viesgo Infraestructuras Energéticas SL v Administración General del Estado and Others.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Common rules for the internal market in electricity – Directive 2009/72/EC – Article 3(2) and (6) – Imposition of public service obligations – Financing of a regulated discount for the purpose of the protection of vulnerable consumers – Requirements of transparency and non-discrimination.#Case C-683/19.

May 6, 2025 0 Comments

CELEX:62020CJ0021_SUM: Judgment of the Court (Fourth Chamber) of 16 September 2021.#Balgarska natsionalna televizia v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Sofia pri Tsentralno upravlenie na NAP.#Request for a preliminary ruling from the Administrativen sad Sofia-grad.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Scope – Article 2(1)(c) – Supply of services for consideration – Exclusion of audiovisual media services offered to viewers, that are financed by a public subsidy and do not entail any payment on the part of viewers – Article 168 – Right of deduction – Taxable person carrying out both taxable transactions and transactions not falling within the scope of VAT.#Case C-21/20.

May 6, 2025 0 Comments

CELEX:62024CO0859: Order of the Vice-President of the Court of 29 April 2025.#Advanz Pharma Ltd v European Commission.#Appeal – Interim relief – Medicinal products for human use – Orphan medicinal product for human use Ocaliva – Revocation of a conditional marketing authorisation – Application for suspension of operation of a measure – No urgency.#Case C-859/24 P(R).

May 6, 2025 0 Comments

CELEX:62019CJ0544_SUM: Judgment of the Court (First Chamber) of 6 October 2021.#„ЕCOTEX BULGARIA“ LTD v Teritorialna direktsia na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad - Blagoevgrad.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Directive (EU) 2015/849 – Scope – National legislation requiring payments exceeding a certain amount to be made only by transfer or deposit into a payment account – Article 65 TFEU – Justification – Combating tax evasion and tax avoidance – Proportionality – Administrative penalties of a criminal nature – Article 49 of the Charter of Fundamental Rights of the European Union – Principles of legality and proportionality of criminal offences and penalties.#Case C-544/19.

May 6, 2025 0 Comments

CELEX:62019CJ0579_SUM: Judgment of the Court (Fourth Chamber) of 2 September 2021.#The Queen, on the application of: Association of Independent Meat Suppliers and Cleveland Meat Company Ltd v The Food Standards Agency.#Reference for a preliminary ruling – Protection of health – Regulation (EC) No 854/2004 – Article 5(2) – Regulation (EC) No 882/2004 – Article 54(3) – Hygiene rules applicable to food of animal origin – Post-mortem inspection of the carcass and offal – Official veterinarian – Health marking – Refusal – Meat declared unfit for human consumption – Right of appeal against a decision of the official veterinarian – Effective judicial protection – Article 47 of the Charter of Fundamental Rights of the European Union.#Case C-579/19.

May 6, 2025 0 Comments

CELEX:62019CJ0851_SUM: Judgment of the Court (Second Chamber) of 15 July 2021.#DK v European External Action Service.#Appeal – Civil service – Disciplinary proceedings – Disciplinary penalty – Determination of that penalty – Withholding of an amount from the pension – Criminal conviction and civil sanction before national courts – Compensation, in whole or in part, for non-material damage caused to the European Union – Lack of relevance of that compensation – Article 10 of the Staff Regulations of Officials of the European Union – Principle of equal treatment – Principle of proportionality.#Case C-851/19 P.

May 6, 2025 0 Comments

CELEX:62020CJ0362_SUM: Judgment of the Court (Tenth Chamber) of 15 July 2021.#Openbaar Ministerie and Federale Overheidsdienst Financiën v Profit Europe NV and Gosselin Forwarding Services NV.#Request for a preliminary ruling from the Hof van beroep te Antwerpen.#Reference for a preliminary ruling – Commercial policy – Regulation (EU) No 1071/2012 – Implementing Regulation (EU) No 430/2013 – Common Customs Tariff – Tariff classification – Combined Nomenclature – Subheadings 7307 11 10, 7307 19 10 and 7307 19 90 – Scope – Tariff classification resulting from a Court judgment – Definitive anti-dumping duties on imports of threaded tube or pipe cast fittings, of malleable cast iron – Whether definitive anti-dumping duties are applicable on imports of threaded tube or pipe cast fittings, of sp

May 6, 2025 0 Comments
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