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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:62023CJ0147:           Arrêt de la Cour (première chambre) du 25 avril 2024.#Commission européenne contre République de Pologne.#Manquement d’État – Article 258 TFUE – Protection des personnes qui signalent des violations du droit de l’Union – Directive (UE) 2019/1937 – Absence de transposition et de communication des mesures de transposition – Article 260, paragraphe 3, TFUE – Demande de condamnation au paiement d’une somme forfaitaire et d’une astreinte journalière – Critères d’établissement du montant de la sanction – Application automatique d’un coefficient de gravité – Détermination de la capacité de paiement de l’État membre – Critère démographique.#Affaire C-147/23.

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April 26, 2024 0 Comments

CELEX:62023CC0073: Opinion of Advocate General Kokott delivered on 25 April 2024.###

April 26, 2024 0 Comments

CELEX:62023CC0159: Opinion of Advocate General Szpunar delivered on 25 April 2024.###

April 26, 2024 0 Comments

CELEX:62022CJ0301: Judgment of the Court (Second Chamber) of 25 April 2024.#Peter Sweetman v An Bord Pleanála and Ireland and the Attorney General.#Reference for a preliminary ruling – Environment – Directive 2000/60/EC – Framework for EU action in the field of water policy – Article 4(1)(a) – Environmental objectives relating to surface waters – Obligation of the Member States not to authorise a project which may cause a deterioration of the status of a surface water body – Article 5 and Annex II – Characterisation of surface water body types – Article 8 and Annex V – Classification of surface water status – Article 11 – Programme of measures – Project for the abstraction of water from a lake with a surface area below 0.5km².#Case C-301/22.

April 26, 2024 0 Comments

CELEX:62022TJ0205: Judgment of the General Court (Sixth Chamber) of 24 April 2024.#Marie Naass and Sea-Watch eV v European Border and Coast Guard Agency.#Case T-205/22.

April 26, 2024 0 Comments

CELEX:62023TJ0303: Judgment of the General Court (Third Chamber) of 24 April 2024.#Tsakiris AE Paragogis & Emporias Trofimon v European Union Intellectual Property Office.#Case T-303/23.

April 26, 2024 0 Comments

CELEX:62022CJ0276: Judgment of the Court (Third Chamber) of 25 April 2024.#Edil Work 2 S.r.l. and S.T. S.r.l v STE S.a.r.l.#Reference for a preliminary ruling – Articles 49 and 54 TFEU – Freedom of establishment – Company established in a Member State but carrying on its activities in another Member State – Operation and management of the company – National legislation providing for the application of the law of the Member State in which a company carries on its activities – Restriction on freedom of establishment – Justification – Protection of the interests of creditors, minority shareholders and staff – Prevention of abusive practices and artificial arrangements – Proportionality.#Case C-276/22.

April 26, 2024 0 Comments

CELEX:62022TJ0673: Judgment of the General Court (Seventh Chamber) of 24 April 2024.#Dr. Neumann & Kindler GmbH & Co. KG v European Union Intellectual Property Office.#Case T-673/22.

April 26, 2024 0 Comments

CELEX:62014TJ0514: Judgment of the General Court (Eighth Chamber, Extended Composition) of 24 April 2024.#Hispavima, SL v European Commission.#Case T-514/14.

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CELEX:62023TJ0208: Judgment of the General Court (Third Chamber) of 24 April 2024.#Forlam Clôture Industrie (FCI) v European Union Intellectual Property Office.#Case T-208/23.

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CELEX:62023TJ0313: Judgment of the General Court (Third Chamber) of 24 April 2024.#Adeva v European Union Intellectual Property Office.#Case T-313/23.

April 26, 2024 0 Comments

CELEX:62021CJ0561: Judgment of the Court (Ninth Chamber) of 25 April 2024.#GP and BG v Banco Santander, SA.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Mortgage loan contract – Term stipulating that costs relating to the contract are to be paid by the consumer – Final judicial decision finding that term unfair and declaring it void – Action for restitution of the sums paid pursuant to the unfair term – Point from which the limitation period for the action for restitution starts to run.#Case C-561/21.

April 26, 2024 0 Comments

CELEX:62023TJ0357: Judgment of the General Court (Second Chamber) of 24 April 2024.#Verla-Pharm Arzneimittel GmbH & Co. KG v European Union Intellectual Property Office.#Case T-357/23.

April 26, 2024 0 Comments

CELEX:62023CJ0207: Judgment of the Court (Sixth Chamber) of 25 April 2024.#Finanzamt X v Y KG.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Article 16 – Application of goods forming part of a taxable person’s business assets and their transfer free of charge to another taxable person – Drying of wood and heating of asparagus fields stemming from a cogeneration plant connected to a biogas production facility – Article 74 – Taxable amount – Cost price – Limitation to costs subject to input VAT only.#Case C-207/23.

April 26, 2024 0 Comments

CELEX:62022CJ0345: Judgment of the Court (Sixth Chamber) of 25 April 2024.#Maersk A/S and Mapfre España Compañía de Seguros y Reaseguros SA v Allianz Seguros y Reaseguros SA and MACS Maritime Carrier Shipping GmbH & Co.#Requests for a preliminary ruling – Judicial cooperation in civil and commercial matters – Regulation (EU) No 1215/2012 – Article 25(1) – Contract for the carriage of goods evidenced by a bill of lading – Jurisdiction clause incorporated in that bill of lading – Enforceability against the third-party holder of the bill of lading – Applicable law – National legislation requiring the individual and separate negotiation of the jurisdiction clause by the third-party holder of the bill of lading.#Joined Cases C-345/22 to C-347/22.

April 26, 2024 0 Comments

CELEX:62022CJ0308: Judgment of the Court (Third Chamber) of 25 April 2024.#Pesticide Action Network Europe (PAN Europe) v College voor de toelating van gewasbeschermingsmiddelen en biociden.#Reference for a preliminary ruling – Approximation of laws – Regulation (EC) No 1107/2009 – Authorisation for placing plant protection products on the market – Examination for authorisation – Article 36 – Discretion of the Member State concerned, for the purposes of Article 36(2), with regard to the scientific risk assessment carried out by the Member State examining the application for authorisation under Article 36(1) – Article 44 – Withdrawal or amendment of an authorisation – Precautionary principle – Effective judicial remedy – Current scientific and technical knowledge.#Case C-308/22.

April 26, 2024 0 Comments

CELEX:62022CJ0657: Judgment of the Court (Eighth Chamber) of 25 April 2024.#SC Bitulpetrolium Serv SRL v Administraţia Judeţeană a Finanţelor Publice Prahova – Direcţia Generală Regională a Finanţelor Publice Ploieşti.#Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Taxation in accordance with the principle of actual use of those products – Annex I – Minimum levels of taxation applicable to energy products provided for by that directive – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) – Chargeable event – Article 63 – Chargeability of VAT – Article 78(1)(a) – Taxable amount – Reintroduction of energy products into the tax warehouse – Conditions imposed by national law – Additional excise duty and VA

April 26, 2024 0 Comments

CELEX:62021CJ0484: Judgment of the Court (Ninth Chamber) of 25 April 2024.#F C C and M A B v Caixabank SA, anciennement Bankia SA.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Mortgage loan contract – Term stipulating that costs relating to the contract are to be paid by the consumer – Final judicial decision finding that term unfair and declaring it void – Action for restitution of the sums paid pursuant to the unfair term – Point from which the limitation period starts to run.#Case C-484/21.

April 26, 2024 0 Comments

CELEX:62022CJ0309: Judgment of the Court (Third Chamber) of 25 April 2024.#Pesticide Action Network Europe (PAN Europe) v College voor de toelating van gewasbeschermingsmiddelen en biociden.#Reference for a preliminary ruling – Approximation of laws – Regulation (EC) No 1107/2009 – Authorisation for placing plant protection products on the market – Examination for authorisation – Article 4 – Article 29 – Conditions – No harmful effect – Criteria – Endocrine disrupting properties – Regulation (EU) 2018/605 – Precautionary principle – Current scientific and technical knowledge.#Joined Cases C-309/22 and C-310/22.

April 26, 2024 0 Comments

CELEX:62023CJ0036: Judgment of the Court (Seventh Chamber) of 25 April 2024.#L v Familienkasse Sachsen der Bundesagentur für Arbeit.#Reference for a preliminary ruling – Social security – Regulation (EC) No 883/2004 – Family benefits – Article 68 – Rules of priority in the case of overlapping of benefits – Obligation on the institution of the Member State having secondary competence to forward an application for family benefits to the institution of the Member State having primary competence – No application for family benefits in the child’s Member State of residence – Partial recovery of family benefits paid in the Member State of activity as an employed person of one of the parents.#Case C-36/23.

April 26, 2024 0 Comments
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