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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:62023CJ0717_SUM: Judgment of the Court (Second Chamber) of 15 May 2025.#Bundesminister für Soziales, Gesundheit, Pflege und Konsumentenschutz v Bezirkshauptmannschaft Grieskirchen and M M.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Approximation of laws – Manufacture, presentation and sale of tobacco products – Directive 2014/40/EU – Article 2(40) – Concept of ‘placing on the market’ – Article 23(2) – Enforcement – Scope – Placing on the market of tobacco products the packaging of which includes non-compliant elements – Supply of tobacco products by a wholesaler to a retail outlet – Fine imposed on the managing director of a company acting as a wholesaler.#Case C-717/23.

October 15, 2025 0 Comments

CELEX:62023CJ0581_SUM: Judgment of the Court (Second Chamber) of 8 May 2025.#Beevers Kaas BV v Albert Heijn België NV and Others.#Request for a preliminary ruling from the Hof van beroep te Antwerpen.#Reference for a preliminary ruling – Competition – Agreements, decisions and concerted practices – Prohibition – Vertical agreements – Article 101(3) TFEU – Regulation (EU) No 330/2010 – Block exemption – Article 4(b)(i) – Hardcore restriction that removes the benefit of that exemption – Exception – Exclusive distribution agreements – Restriction of active sales in an exclusive territory – Concept of ‘agreement’ – Concurrence of wills between the supplier and its buyers – Proof – Exclusive territory allocated to a buyer – Absence of active sales by other buyers in that territory.#Case C-581/2

October 15, 2025 0 Comments

CELEX:62020TO0427_INF: Order of the General Court (Eighth Chamber, Extended Composition) of 14 May 2025.#Max Heinr. Sutor OHG v Single Resolution Board.#Case T-427/20.

October 15, 2025 0 Comments

CELEX:62023CJ0697_SUM: Judgment of the Court (Ninth Chamber) of 8 May 2025.#HUK-COBURG Haftpflicht-Unterstützungs-Kasse kraftfahrender Beamter Deutschlands a.G. in Coburg v Check24 Vergleichsportal GmbH and Others.#Request for a preliminary ruling from the Landgericht München I.#Reference for a preliminary ruling – Directive 2006/114/EC – Misleading and comparative advertising – Article 4(c) – Permitted comparative advertising – Website offering an online insurance comparison service – Comparison by a third party by means of a grading or points system – Article 2(c) – No identification of a ‘competitor’.#Case C-697/23.

October 15, 2025 0 Comments

CELEX:62023CJ0530_SUM: Judgment of the Court (Second Chamber) of 8 May 2025.#Criminal proceedings against Prokurator Rejonowy we Włocławku.#Request for a preliminary ruling from the Sąd Rejonowy we Włocławku.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive (EU) 2016/1919 – Legal aid – Directive 2013/48/EU – The right of access to a lawyer in criminal proceedings – Procedural safeguards for vulnerable persons – Determination of the vulnerability of those persons – No legal presumption – Direct effect – Interview of a suspect in the absence of a lawyer – Admissibility of evidence obtained in breach of procedural rights.#Case C-530/23.

October 15, 2025 0 Comments

CELEX:62020TO0394_INF: Order of the General Court (Eighth Chamber, Extended Composition) of 14 May 2025.#Hypo Vorarlberg Bank AG v Single Resolution Board.#Case T-394/20.

October 15, 2025 0 Comments

CELEX:62023TJ1089_INF: Judgment of the General Court (Seventh Chamber) of 7 May 2025.#RTL Group Markenverwaltungs GmbH v European Union Intellectual Property Office.#Case T-1089/23.

October 15, 2025 0 Comments

CELEX:62020TO0412(01)_INF: Order of the General Court (Eighth Chamber, Extended Composition) of 14 May 2025.#Landesbank Hessen-Thüringen Girozentrale v Single Resolution Board.#Case T-412/20.

October 15, 2025 0 Comments

CELEX:62023CJ0410_SUM: Judgment of the Court (Fourth Chamber) of 8 May 2025.#I. SA v S. J.#Request for a preliminary ruling from the Sąd Okręgowy w Warszawie.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Article 2(b) – Concept of ‘consumer’ – Dual-purpose contract – Farmer concluding a contract for the purchase of a product intended for both agricultural and domestic use – Internal market for electricity – Directive 2009/72/EC – Article 3(7) – Annex I, paragraph 1 (a) – Household customer – Contract for the supply of electricity for a fixed period at a fixed price – Contractual penalty for early termination – National legislation limiting the amount of that penalty to the ‘costs and damages resulting from the contract

October 15, 2025 0 Comments

CELEX:62024CJ0310_SUM: Judgment of the Court (Ninth Chamber) of 5 June 2025.#YL v „Elektrorazpredelitelni mrezhi Zapad“ EAD.#Request for a preliminary ruling from the Sofiyski rayonen sad.#Reference for a preliminary ruling – Internal market for electricity – Regulation (EU) 2019/943 – Directive (EU) 2019/944 – Scope – Electricity consumption inaccurately measured owing to meter malfunction – Billing on the basis of estimated electricity consumption – Consumer rights – Directive 2011/83/EU – Scope – Unsolicited supply.#Case C-310/24.

October 15, 2025 0 Comments

CELEX:62024CJ0219_SUM: Judgment of the Court (Tenth Chamber) of 12 June 2025.#A and Others v Tallinna linn.#Request for a preliminary ruling from the Riigikohus.#Reference for a preliminary ruling – Social policy – Protection of the safety and health of workers – Directive 89/391/EEC – Measures to encourage improvements in the safety and health of workers at work – Articles 5, 6 and 9 – Obligations on employers – Directive 2000/54/EC – Protection of workers from risks related to exposure to biological agents at work – Article 14(3) – Health surveillance – Making available of effective vaccines – Annex VII, points 1 and 2 – National legislation allowing employers to require workers who are exposed to a biological risk to undergo vaccination – SARS-CoV-2 virus.#Case C-219/24.

October 15, 2025 0 Comments

CELEX:62023CJ0621_SUM: Judgment of the Court (Fifth Chamber) of 22 May 2025.#Luossavaara-Kiirunavaara AB v European Commission.#Appeal – Environment – Directive 2003/87/EC – System for greenhouse gas emission allowance trading within the European Union – Free allocation of allowances – Article 10a(1) – Concept of ‘substitutes’ – National implementing measures – Article 11(1) – Lists of installations covered by Directive 2003/87 submitted to the European Commission by the Member States – Decision (EU) 2021/355 – Proposal of the Member State concerned to cover by a benchmark for sintered ore a sub-installation producing iron ore pellets – Rejection decision – Establishment of benchmarks by the Commission – General objective of incentivising the reduction of greenhouse gas emissions – No obli

October 15, 2025 0 Comments

CELEX:62023CJ0414_SUM: Judgment of the Court (Second Chamber) of 15 May 2025.#Metsä Fibre Oy v Energiavirasto.#Request for a preliminary ruling from the Helsingin hallinto-oikeus.#Reference for a preliminary ruling – Scheme for greenhouse gas emission allowance trading – Union Registry – Regulation (EU) No 389/2013 – Record of a surrender of such allowances in that registry – Finality of transactions – Article 40 – Reversal of finalised processes – Article 70 – Surrender under a provision of EU law subsequently invalidated by the Court of Justice – Impossibility, for the operator, to recover the allowances concerned for the period in question – Validity.#Case C-414/23.

October 15, 2025 0 Comments

CELEX:62020TO0444(01)_INF: Order of the General Court (Eighth Chamber, Extended Composition) of 14 May 2025.#Société générale and Others v Single Resolution Board.#Case T-444/20.

October 15, 2025 0 Comments

CELEX:62020TJ0159(01)_INF: Judgment of the General Court (Fourth Chamber) of 7 May 2025.#Helene Hamers v European Centre for the Development of Vocational Training.#Case T-159/20 RENV.

October 15, 2025 0 Comments

CELEX:62023TJ1090_INF: Judgment of the General Court (First Chamber) of 26 March 2025.#Shenzhen Starlink Network Technology Co. Ltd v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU figurative mark VA VIVAIA – Earlier EU word mark VIA VAI – Relative ground for invalidity – Likelihood of confusion – Article 8(1)(b) and Article 60(1)(a) of Regulation (EU) 2017/1001.#Case T-1090/23.

October 15, 2025 0 Comments

CELEX:62024CJ0405_SUM: Judgment of the Court (Eighth Chamber) of 8 May 2025.#L. s.c. v Dyrektor Krajowej Informacji Skarbowej.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#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.

October 15, 2025 0 Comments

CELEX:62023CJ0762_SUM: Judgment of the Court (Seventh Chamber) of 5 June 2025.#RL and Others v Curtea de Apel Bucureşti.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling – Payment of severance pay to judges and prosecutors upon retirement – Suspension and cancellation of that payment for reasons connected to the need to eliminate a budget deficit – Article 2 TEU – Second subparagraph of Article 19(1) TEU – Principle of judicial independence – Powers of the legislature and executive of Member States to reduce judges’ remuneration – Conditions.#Case C-762/23.

October 15, 2025 0 Comments

CELEX:62020TO0410(01)_INF: Order of the General Court (Eighth Chamber, Extended Composition) of 14 May 2025.#DZ Bank AG Deutsche Zentral-Genossenschaftsbank, Frankfurt am Main v Single Resolution Board.#Case T-410/20.

October 15, 2025 0 Comments

CELEX:62024CJ0212_SUM: Judgment of the Court (Tenth Chamber) of 8 May 2025.#L.T. s.s. and Others v Istituto nazionale della previdenza sociale (INPS).#Requests for a preliminary ruling from the Corte di Appello di Firenze and Corte d'appello di Firenze.#References for a preliminary ruling – Social policy – Fixed-term work – Directive 1999/70/EC – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clause 4(1) – Principle of non-discrimination against fixed-term workers – Scope – Concept of an ‘employment condition’ – Fixed-term agricultural labourers – Social security contributions calculated on the basis of remuneration – Remuneration of fixed-term agricultural workers established on the basis of daily working hours completed – Remuneration of permanent agricultural

October 15, 2025 0 Comments
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