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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:62021CJ0243:           Urteil des Gerichtshofs (Vierte Kammer) vom 17. November 2022.#„TOYA“ sp. z o.o. und Polska Izba Informatyki i Telekomunikacji gegen Prezes Urzędu Komunikacji Elektronicznej.#Vorlage zur Vorabentscheidung – Telekommunikation – Richtlinie 2002/19/EG (Zugangsrichtlinie) – Art. 8 Abs. 3 – Richtlinie 2014/61/EU – Art. 1 Abs. 3 und 4 und Art. 3 Abs. 5 – Befugnis der nationalen Regulierungsbehörde, regulatorische Vorabverpflichtungen für den Zugang zur physischen Infrastruktur eines Netzbetreibers ohne beträchtliche Marktmacht aufzuerlegen – Fehlen eines Rechtsstreits über den Zugang.#Rechtssache C-243/21.

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November 17, 2022 0 Comments

CELEX:62021CJ0230: Judgment of the Court (Third Chamber) of 17 November 2022.#X agissant en son nom propre et en sa capacité juridique représentante de ses enfants mineurs Y et Z v Belgische Staat.#Reference for a preliminary ruling – Area of freedom, security and justice – Immigration policy – Directive 2003/86/EC – Article 2(f) – Article 10(3)(a) – Concept of ‘unaccompanied minor’ – Right to family reunification – Refugee minor who is married at the time of her entry into the territory of a Member State – Child marriage not recognised in that Member State – Cohabitation with the spouse lawfully residing in that Member State.#Case C-230/21.

November 17, 2022 0 Comments

CELEX:62021CJ0443: Judgment of the Court (Tenth Chamber) of 17 November 2022.#SC Avicarvil Farms SRL v Ministerul Agriculturii şi Dezvoltării Rurale and Others.#Reference for a preliminary ruling – Common agricultural policy (CAP) – European Agricultural Fund for Rural Development (EAFRD) – Regulation (EC) No 1698/2005 – Article 40 – National rural development programme 2007-2013 – Animal welfare payments – Calculation errors – Reductions in payments by the national authorities – Principle of the protection of legitimate expectations – Principle of legal certainty.#Case C-443/21.

November 17, 2022 0 Comments

CELEX:62020CJ0147: Judgment of the Court (Fifth Chamber) of 17 November 2022.#Novartis Pharma GmbH v Abacus Medicine A/S.#Reference for a preliminary ruling – Intellectual property – EU trade mark – Regulation (EU) 2017/1001 – Article 9(2) – Rights conferred by a mark – Article 15 – Exhaustion of the rights conferred by a trade mark – Parallel import of medicinal products – Repackaging of the product bearing the mark – New outer packaging – Opposition by the proprietor of the mark – Artificial partitioning of the markets between Member States – Medicinal products for human use – Directive 2001/83/EC – Article 47a – Safety features – Replacement – Equivalent features – Delegated Regulation (EU) 2016/161 – Article 3(2) – Anti-tampering device – Unique identifier.#Case C-147/20.

November 17, 2022 0 Comments

CELEX:62020CJ0204: Judgment of the Court (Fifth Chamber) of 17 November 2022.#Bayer Intellectual Property GmbH v kohlpharma GmbH.#Reference for a preliminary ruling – Intellectual property – Trade marks – Directive (EU) 2015/2436 – Approximation of the laws of the Member States relating to trade marks – Article 10(2) – Rights conferred by a trade mark – Article 15 – Exhaustion of the rights conferred by a trade mark – Parallel import of medicinal products – Repackaging of the product bearing the mark – New outer packaging – Opposition by the proprietor of the mark – Artificial partitioning of the markets between Member States – Medicinal products for human use – Directive 2001/83/EC – Article 47a – Safety features – Replacement – Equivalent features – Delegated Regulation (EU) 2016/161 – A

November 17, 2022 0 Comments

CELEX:62020CJ0562:           Urteil des Gerichtshofs (Erste Kammer) vom 17. November 2022.#SIA „Rodl & Partner” gegen Valsts ieņēmumu dienests.#Vorlage zur Vorabentscheidung – Verhinderung der Nutzung des Finanzsystems zum Zwecke der Geldwäsche und der Terrorismusfinanzierung – Richtlinie (EU) 2015/849 – Art. 18 Abs. 1 und 3 – Anhang III Nr. 3 Buchst. b – Risikobasierter Ansatz – Bewertung der Risiken durch die Verpflichteten – Risikoermittlung durch die Mitgliedstaaten und die Verpflichteten – Sorgfaltspflichten gegenüber Kunden – Verstärkte Sorgfaltspflichten – Drittland mit hohem Korruptionsrisiko – Art. 13 Abs. 1 Buchst. c und d – Nachweis- und Dokumentationsanforderungen an die Verpflichteten – Art. 14 Abs. 5 – Den Verpflichteten obliegende kontinuierliche Überwachung in Bezug auf Ku

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November 17, 2022 0 Comments

CELEX:62020CJ0607: Judgment of the Court (First Chamber) of 17 November 2022.#GE Aircraft Engine Services Ltd v The Commissioners for Her Majesty's Revenue & Customs.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 26(1)(b) – Supply of services free of charge – Award of retail vouchers free of charge to staff of the taxable person’s business as part of an employee recognition and reward scheme – Transactions treated as supplies of services for consideration – Scope – Principle of fiscal neutrality.#Case C-607/20.

November 17, 2022 0 Comments

CELEX:62021CJ0238: Judgment of the Court (First Chamber) of 17 November 2022.#Porr Bau GmbH v Bezirkshauptmannschaft Graz-Umgebung.#Reference for a preliminary ruling – Environment – Waste – Directive 2008/98/EC – Point 1 of Article 3 – Article 5(1) – Article 6(1) – Excavated materials – Concepts of ‘waste’ and of ‘by-product’ – Cessation of waste status.#Case C-238/21.

November 17, 2022 0 Comments

CELEX:62021TJ0512: Judgment of the General Court (Second Chamber) of 16 November 2022.#Epsilon Data Management LLC v European Union Intellectual Property Office.#Case T-512/21.

November 17, 2022 0 Comments

CELEX:62021TJ0796: Judgment of the General Court (Fifth Chamber) of 16 November 2022.#Grupo Eig Multimedia, SL v European Union Intellectual Property Office.#Case T-796/21.

November 17, 2022 0 Comments

CELEX:62021CC0174: Opinion of Advocate General Kokott delivered on 17 November 2022.###

November 17, 2022 0 Comments

VSRS Sklep II Ips 46/2022

Kadar je zapadlost terjatve iz izvršljivega notarskega zapisa neposredna zakonska posledica neplačila (posameznega obroka), tedaj upnik ni dolžan dokazovati zapadlosti terjatve s posebno izvensodno izjavo iz tretjega odstavka 20a. člena ZIZ. Zadošča, če upnik zapadlost terjatve zatrjuje v predlogu za izvršbo. Razumna razlaga tiste prvine 20.a člena ZIZ, ki govori o pisni izjavi o zapadlosti terjatve, se zato nanaša na položaje, ko ima takšna izjava nek materialnopravni pomen. To je tedaj, ko upnik z izjavo uresničuje odpoklicno upravičenje. Razlaga, ki bi zahtevo iz 20. a člena ZIZ raztezala tudi na položaje, ko izjava takšnega pomena nima ter bi bila sama sebi namen, bi brez razumnega razloga oteževala upnikov položaj ter s tem posegala v njegovo pravico do učinkovite izvršbe, torej v pravico do sodnega varstva (23. člen Ustave).
November 17, 2022 0 Comments

CELEX:32019R1020R(09)

The corrigendum does not concern the English version.
November 17, 2022 0 Comments

CELEX:32021R1119R(01)

The corrigendum does not concern the English version.
November 17, 2022 0 Comments

CELEX:32020R0672R(03)

The corrigendum does not concern the English version.
November 17, 2022 0 Comments

CELEX:32021R2116R(02)

The corrigendum does not concern the English version.
November 17, 2022 0 Comments

CELEX:32022D1975R(01): Corrigendum to Council Decision (EU) 2022/1975 of 13 October 2022 on the position to be taken on behalf of the European Union within the Trade Committee established by the Free Trade Agreement between the European Union and its Member States, of the one part, and the Republic of Korea, of the other part as regards the amendment of Annexes 10-A and 10-B to the Agreement (Official Journal of the European Union L 271 of 19 October 2022)

November 17, 2022 0 Comments

CELEX:32022D2254: Council Implementing Decision (EU) 2022/2254 of 14 November 2022 authorising Bulgaria to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax

November 17, 2022 0 Comments

CELEX:32020L2184R(01)

The corrigendum does not concern the English version.
November 17, 2022 0 Comments

CELEX:62019CO0859: Order of the Court (Sixth Chamber) of 7 November 2022.#Criminal proceedings against FX and Others.#References for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Second subparagraph of Article 19(1) TEU – Article 47 of the Charter of Fundamental Rights of the European Union – Fight against corruption – Protection of the European Union’s financial interests – Article 325(1) TFEU – PFI Convention – Decision 2006/928/EC – Criminal proceedings – Decisions of the Curtea Constituțională (Constitutional Court, Romania) concerning the composition of panels hearing cases relating to serious corruption – Duty on national courts to give full effect to decisions of the Curtea Constituțională (Constitutional Court) – Disciplinary liability of jud

November 16, 2022 0 Comments
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