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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:62023CJ0028: Judgment of the Court (Fourth Chamber) of 17 October 2024.#NFŠ a.s. v Slovenská republika konajúca prostredníctvom Ministerstva školstva, vedy, výskumu a športu Slovenskej republiky and Ministerstvo školstva, vedy, výskumu a športu Slovenskej republiky.#Reference for a preliminary ruling – Public procurement of works, supplies and services – Directive 2004/18/EC – Concept of ‘public works contracts’ – Collection of agreements comprising a grant agreement and an undertaking to purchase – Direct economic interest for the contracting authority – Work corresponding to the requirements specified by the contracting authority – Grant and undertaking to purchase constituting State aid compatible with the internal market – Directive 89/665/EEC – Directive 2014/24/EU – Consequence

October 18, 2024 0 Comments

CELEX:62023CJ0239_RES: Judgment of the Court (Second Chamber) of 17 October 2024.#Karl und Georg Anwander GbR Güterverwaltung v Land Baden-Württemberg.#Reference for a preliminary ruling – Common agricultural policy (CAP) – Funding by the European Agricultural Fund for Rural Development (EAFRD) – Regulation (EU) No 1305/2013 – Articles 31 and 32 – Payments for areas facing natural or other specific constraints – Mountain areas – Compensatory allowance – National administrative provisions excluding payment of that allowance for eligible areas situated in a region, of the same Member State, other than the region where the place of business of the agricultural holding is located – Provisions using the place of business of the agricultural holding as a condition for the grant of that compensat

October 18, 2024 0 Comments

CELEX:62023CJ0239: Judgment of the Court (Second Chamber) of 17 October 2024.#Karl und Georg Anwander GbR Güterverwaltung v Land Baden-Württemberg.#Reference for a preliminary ruling – Common agricultural policy (CAP) – Funding by the European Agricultural Fund for Rural Development (EAFRD) – Regulation (EU) No 1305/2013 – Articles 31 and 32 – Payments for areas facing natural or other specific constraints – Mountain areas – Compensatory allowance – National administrative provisions excluding payment of that allowance for eligible areas situated in a region, of the same Member State, other than the region where the place of business of the agricultural holding is located – Provisions using the place of business of the agricultural holding as a condition for the grant of that compensatory

October 18, 2024 0 Comments

CELEX:62023CJ0302: Judgment of the Court (Tenth Chamber) of 17 October 2024.#Marek Jarocki v C. J.#Reference for a preliminary ruling – Internal market – Electronic identification and trust services for electronic transactions – Regulation (EU) No 910/2014 – Article 25 – Electronic signatures – Legal effect and evidential value in legal proceedings – National legislation allowing the lodging with the courts, by electronic means, of procedural documents signed electronically – Need for those courts to have an appropriate ICT system.#Case C-302/23.

October 18, 2024 0 Comments

CELEX:62023CJ0409: Judgment of the Court (Fourth Chamber) of 17 October 2024.#Riverty GmbH, successeur légal de Arvato Finance BV v MI.#Reference for a preliminary ruling – Consumer protection – Directive 2008/48/EC – Scope – Credit agreements for consumers – Exceptions – Article 2(2)(f) – Interest-free credit agreements without other charges or providing for negligible charges – Deferred payment service ‘Buy now, pay later’ – Late payment – Default interest and out-of-court collection costs.#Case C-409/23.

October 18, 2024 0 Comments

CELEX:62023CJ0159: Judgment of the Court (First Chamber) of 17 October 2024.#Sony Computer Entertainment Europe Ltd v Datel Design and Development Ltd and Others.#Reference for a preliminary ruling – Intellectual property – Copyright and related rights – Legal protection of computer programs – Directive 2009/24/EC – Article 1 – Scope – Forms of expression of a computer program – Concept – Article 4(1)(b) – Alteration of a computer program – Change of the content of the variables stored in the computer’s RAM and used during the running of the program.#Case C-159/23.

October 18, 2024 0 Comments

CELEX:62023CJ0159_RES: Judgment of the Court (First Chamber) of 17 October 2024.#Sony Computer Entertainment Europe Ltd v Datel Design and Development Ltd and Others.#Reference for a preliminary ruling – Intellectual property – Copyright and related rights – Legal protection of computer programs – Directive 2009/24/EC – Article 1 – Scope – Forms of expression of a computer program – Concept – Article 4(1)(b) – Alteration of a computer program – Change of the content of the variables stored in the computer’s RAM and used during the running of the program.#Case C-159/23.

October 18, 2024 0 Comments

CELEX:62023CJ0650: Judgment of the Court (Eighth Chamber) of 17 October 2024.#E EAD v DW.#Reference for a preliminary ruling – Air transport – Package tour – Regulation (EC) No 261/2004 – Article 3(6) – Directive (EU) 2015/2302 – Article 14(5) – Cumulative application – Limitations – Regulation No 261/2004 – Article 3(2) – Article 4(3) – Compensation for passengers in the event of denied boarding – Passengers informed in advance of denied boarding – Incorrect information – Tour operator transferring passengers to another flight – Flight nonetheless carried out by the operating air carrier as originally planned – Operating air carrier’s obligation to provide compensation – Article 13 – Possibility of seeking reimbursement from the tour operator.#Case C-650/23.

October 18, 2024 0 Comments

CELEX:62022CO0112

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October 18, 2024 0 Comments

CELEX:62023TJ0494_RES:           Arrêt du Tribunal (dixième chambre élargie) du 16 octobre 2024.#HG contre Commission européenne.#Fonction publique – Fonctionnaires – Réparation du préjudice subi par l’Union – Recouvrement d’une créance par compensation – Délai de prescription – Droit applicable – Article 98, second alinéa, du règlement (UE, Euratom) 2018/1046 – Notion de “circonstances normales” – Décision formelle préalable établissant la créance ayant fait l’objet de recours.#Affaire T-494/23.

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October 17, 2024 0 Comments

CELEX:62023TJ0494:           Arrêt du Tribunal (dixième chambre élargie) du 16 octobre 2024.#HG contre Commission européenne.#Fonction publique – Fonctionnaires – Réparation du préjudice subi par l’Union – Recouvrement d’une créance par compensation – Délai de prescription – Droit applicable – Article 98, paragraphe 2, second alinéa, du règlement (UE, Euratom) 2018/1046 – Notion de “circonstances normales” – Décision formelle préalable établissant la créance ayant fait l’objet de recours.#Affaire T-494/23.

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October 17, 2024 0 Comments

CELEX:62023TJ0201:           Arrêt du Tribunal (sixième chambre) du 16 octobre 2024.#Communications Regulatory Authority (CRA) contre Conseil de l'Union européenne.#Politique étrangère et de sécurité commune – Mesures restrictives prises au regard de la situation en Iran – Gel des fonds – Liste des personnes, des entités et des organismes auxquels s’applique le gel des fonds et des ressources économiques – Inscription du nom du requérant sur la liste – Obligation de motivation – Droits de la défense – Droit à une protection juridictionnelle effective – Proportionnalité – Détournement de pouvoir.#Affaire T-201/23.

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October 17, 2024 0 Comments

CELEX:62023CJ0144_RES:           Arrêt de la Cour (grande chambre) du 15 octobre 2024.#KUBERA, trgovanje s hrano in pijačo, d.o.o. contre Republika Slovenija.#Renvoi préjudiciel – Article 267 TFUE – Portée de l’obligation de renvoi préjudiciel des juridictions nationales statuant en dernier ressort – Procédure d’autorisation d’un pourvoi en révision devant la juridiction suprême d’un État membre – Demande par la partie qui demande l’autorisation d’un pourvoi en révision de saisir la Cour d’une question relative à l’interprétation du droit de l’Union – Réglementation nationale en vertu de laquelle le pourvoi en révision est autorisé lorsqu’il soulève une question de droit importante pour assurer la sécurité juridique, l’application uniforme du droit ou le développement de celui-ci – Obliga

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October 16, 2024 0 Comments

CELEX:62023CJ0144: Judgment of the Court (Grand Chamber) of 15 October 2024.#KUBERA, trgovanje s hrano in pijačo, d.o.o. v Republika Slovenija.#Reference for a preliminary ruling – Article 267 TFEU – Scope of the obligation on national courts or tribunals of last instance to make a reference for a preliminary ruling – Proceedings relating to the grant of leave to appeal on a point of law to the supreme court of a Member State – Request by the party seeking leave to appeal on a point of law that a question concerning the interpretation of EU law be referred to the Court of Justice – National legislation under which leave to appeal on a point of law is to be granted if the appeal raises a question of law that is important for ensuring legal certainty, the uniform application of the law or it

October 16, 2024 0 Comments

CELEX:62022CO0332:           Ordonnance de la Cour (sixième chambre) du 4 octobre 2024.##Demande en interprétation – Irrecevabilité manifeste.#Affaire C-332/22 INT.

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October 16, 2024 0 Comments

CELEX:62024CO0214:           Ordonnance de la Cour (septième chambre) du 4 octobre 2024.#A contre Hauptzollamt C.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Réponse à la question préjudicielle pouvant être clairement déduite de la jurisprudence ou ne laissant place à aucun doute raisonnable – Harmonisation des législations – Dispositions fiscales – Directive 2008/118/CE – Droits d’accise sur des produits du tabac – Produits soumis à accise – Marchandises importées de manière irrégulière dans un État membre et acheminées vers un autre État membre de destination – Impositions des produits – Détermination de l’État membre compétent – Droit de l’État de transit d’imposer lesdites marchandises.#Affaire C-214/24.

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October 14, 2024 0 Comments

CELEX:62024CO0503: Order of the Court of 4 October 2024.#Puma SE v European Union Intellectual Property Office.#Appeal – Community design – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed.#Case C-503/24 P.

October 14, 2024 0 Comments

CELEX:62024CO0502: Order of the Court of 4 October 2024.#Puma SE v European Union Intellectual Property Office.#Appeal – Community design – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed.#Case C-502/24 P.

October 14, 2024 0 Comments

CELEX:62023CB0435: C-435/23, Glavna direktsia Granichna politsia: Order of the Court (Sixth Chamber) of 29 July 2024 (request for a preliminary ruling from the Okrazhen sad – Smolyan – Bulgaria) – Glavna direktsia Granichna politsia kam Ministerstvo na vatreshnite raboti v BO (Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Social policy – Organisation of working time – Directive 2003/88/EC – Article 12(а) – Articles 20 and 31 of the Charter of Fundamental Rights of the European Union – Safety and health of night workers – Level of protection for night workers appropriate to the nature of their work – Police officers and firefighters performing shift

October 14, 2024 0 Comments

CELEX:62024TN0459: Case T-459/24: Action brought on 3 September 2024 – Trotsenko v Council

October 14, 2024 0 Comments
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