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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:62019CJ0223_SUM: Judgment of the Court (Third Chamber) of 24 September 2020.#YS v NK.#Request for a preliminary ruling from the Landesgericht Wiener Neustadt.#Reference for a preliminary ruling – Equal treatment in employment and occupation – Directives 2000/78/EC and 2006/54/EC – Scope – Prohibition of indirect discrimination on grounds of age or sex – Justifications – National legislation providing for an amount to be withheld from pensions paid directly to their recipients by undertakings in which the State has a majority participation and for the cancellation of the indexation of the amount of those pensions – Articles 16, 17, 20 and 21 of the Charter of Fundamental Rights of the European Union – Applicability – Discrimination on grounds of property – Infringement of the freedom

May 16, 2025 0 Comments

CELEX:62019CJ0530_SUM: Judgment of the Court (Eighth Chamber) of 3 September 2020.#NM, acting as liquidator of de NIKI Luftfahrt GmbH v ON.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Articles 5 and 9 – Obligation of the air carrier to offer hotel accommodation to passengers whose flights have been cancelled – Damage suffered by a passenger during her stay at the hotel providing the accommodation – Possibility of invoking the liability of the air carrier as a result of negligence on the part of employees of the hotel.#Case C-530/19.

May 16, 2025 0 Comments

CELEX:62019CJ0711_SUM: Judgment of the Court (Ninth Chamber) of 8 October 2020.#Admiral Sportwetten GmbH and Others v Magistrat der Stadt Wien.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Directive (EU) 2015/1535 – Article 1 – Procedure for the provision of information in the field of technical regulations and of rules on Information Society services – Definition of ‘technical regulation’ – Games of chance – Local duty on the operation of betting terminals – Tax rule – European Commission not notified – Enforceability against the taxpayer.#Case C-711/19.

May 16, 2025 0 Comments

CELEX:62019CJ0641_SUM: Judgment of the Court (Sixth Chamber) of 8 October 2020.#EU v PE Digital GmbH.#Request for a preliminary ruling from the Amtsgericht Hamburg.#Reference for a preliminary ruling – Consumer protection – Directive 2011/83/EU – Point 11 of Article 2, Article 14(3) and Article 16(m) – Distance contract – Supply of digital content and digital services – Right of withdrawal – Obligations of the consumer in the event of withdrawal – Determination of the amount to be paid by the consumer for the services provided before the exercise of the right of withdrawal – Exception to the right of withdrawal in the case of the supply of digital content.#Case C-641/19.

May 16, 2025 0 Comments

CELEX:62024CC0133: Opinion of Advocate General Emiliou delivered on 15 May 2025.###

May 16, 2025 0 Comments

CELEX:62019CJ0456_SUM: Judgment of the Court (Tenth Chamber) of 8 October 2020.#Aktiebolaget Östgötatrafiken v Patent-och registreringsverket.#Reference for a preliminary ruling – Trade marks – Directive 2008/95/EC – Article 3(1)(b) – Signs of which a trade mark may consist – Distinctive character – Application for registration as a trade mark of a sign in respect of a service, consisting of motifs of colour and intended to be affixed to goods used to provide that service – Assessment of the distinctive character of that sign – Criteria.#Case C-456/19.

May 16, 2025 0 Comments

CELEX:62019CJ0702_SUM: Judgment of the Court (Ninth Chamber) of 22 October 2020.#Silver Plastics GmbH & Co. KG and Johannes Reifenhäuser Holding GmbH & Co. KG v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Retail food packaging market – Decision finding an infringement of Article 101 TFEU – Regulation (EC) No 1/2003 – Article 23 – Article 6 of the European Convention on Human Rights – Fundamental right to a fair trial – Principle of equality of arms – Right ‘to an examination in person’ – Hearing of witnesses – Statement of reasons – Single and continuous infringement – Upper limit of fine.#Case C-702/19 P.

May 16, 2025 0 Comments

CELEX:62019CJ0186_SUM: Judgment of the Court (First Chamber) of 3 September 2020.#Supreme Site Services GmbH and Others v Supreme Headquarters Allied Powers Europe.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling — Judicial cooperation in civil matters — Regulation (EU) No 1215/2012 — Article 1(1) — Scope — Civil and commercial matters — Jurisdiction — Exclusive jurisdiction — Article 24(5) — Disputes concerning the enforcement of judgments — Action brought by an international organisation and based on immunity from execution, seeking the lifting of an interim garnishee order and a prohibition on the levying of such an order in the future.#Case C-186/19.

May 16, 2025 0 Comments

CELEX:62019CJ0644_SUM: Judgment of the Court (Eighth Chamber) of 8 October 2020.#FT v Universitatea „Lucian Blaga” Sibiu and Others.#Request for a preliminary ruling from the Curtea de Apel Alba Iulia.#Reference for a preliminary ruling – Social policy – Directive 2000/78/EC – Equal treatment in employment and occupation – Articles 1, 2 and 3 – Directive 1999/70/EC – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clause 4 – Principle of non-discrimination – Measure taken by a university pursuant to national law – Retention of tenured lecturer status beyond the statutory retirement age – Possibility restricted to lecturers with doctoral supervisor status – Lecturers who do not have this status – Fixed-term employment contracts – Lower remuneration than for tenure

May 16, 2025 0 Comments

CELEX:62019CJ0044_SUM: Judgment of the Court (Fifth Chamber) of 3 December 2020.#Repsol Petróleo, SA v Administración General del Estado.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Directive 2003/96/EC – Taxation of energy products and electricity – Article 21(3) – Absence of chargeable event giving rise to taxation – Consumption of energy products within the curtilage of an establishment in which they were produced for the production of final energy products from which non-energy products are also inevitably produced.#Case C-44/19.

May 16, 2025 0 Comments

CELEX:62019CJ0637_SUM: Judgment of the Court (Fifth Chamber) of 28 October 2020.#BY v CX.#Request for a preliminary ruling from the Svea Hovrätt – Patent- och marknadsöverdomstolen.#Reference for a preliminary ruling – Copyright and related rights – Directive 2001/29/EC – Information society – Harmonisation of certain aspects of copyright and related rights – Article 3(1) – Communication to the public – Notion of ‘public’ – Transmission by electronic means to a court of a protected work as evidence in court proceedings.#Case C-637/19.

May 16, 2025 0 Comments

CELEX:62018CJ0648_SUM: Judgment of the Court (Fourth Chamber) of 17 September 2020.#Autoritatea naţională de reglementare în domeniul energiei (ANRE) v Societatea de Producere a Energiei Electrice în Hidrocentrale Hidroelectrica SA.#Request for a preliminary ruling from the Tribunalul Bucureşti.#Reference for a preliminary ruling – Internal market in electricity – Free movement of goods – Article 35 TFEU – Quantitative restrictions on exports – Measures having equivalent effect – National measure requiring electricity producers to offer for sale all the electricity available to them exclusively on a centralised competitive market of the Member State concerned.#Case C-648/18.

May 16, 2025 0 Comments

CELEX:62019CJ0674_SUM: Judgment of the Court (Eighth Chamber) of 16 September 2020.#UAB „Skonis ir kvapas“ v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling – Structure and rates of excise duty applied to manufactured tobacco – Directive 2011/64/EU – Article 2(2) – Article 5(1) – Concept of ‘Products consisting in whole or in part of substances other than tobacco’ – Concept of ‘Smoking tobacco’ – Water-pipe tobacco.#Case C-674/19.

May 16, 2025 0 Comments

CELEX:62019CJ0360_SUM: Judgment of the Court (Fifth Chamber) of 8 October 2020.#Crown Van Gelder BV v Autoriteit Consument en Markt.#Request for a preliminary ruling from the College van Beroep voor het bedrijfsleven.#Reference for a preliminary ruling – Internal market for electricity – Directive 2009/72/EC – Article 37 – Duties and powers of the regulatory authority – Out-of-court dispute settlement – Concept of ‘party having a complaint’ – Complaint submitted by a final customer against the operator of a transmission system to which that customer’s installation is not directly connected – Failure on the grid – No contractual relationship between that customer and the operator of that grid – Admissibility of the complaint.#Case C-360/19.

May 16, 2025 0 Comments

CELEX:62018CJ0719_SUM: Judgment of the Court (Fifth Chamber) of 3 September 2020.#Vivendi SA v Autorità per le Garanzie nelle Comunicazioni.#Request for a preliminary ruling from the Tribunale Amministrativo Regionale per il Lazio.#Reference for a preliminary ruling – Electronic communications – Article 11(2) of the Charter of Fundamental Rights of the European Union – Freedom and pluralism of the media – Freedom of establishment – Article 49 TFEU – Directive 2002/21/EC – Articles 15 and 16 – National legislation prohibiting an undertaking which has significant market power in a sector from establishing a ‘significant economic dimension’ in another sector – Calculation of revenues received in the electronic communications sector and the media sector – Definition of the electronic communica

May 16, 2025 0 Comments

CELEX:62018CJ0806_SUM: Judgment of the Court (Fifth Chamber) of 17 September 2020.#Criminal proceedings against JZ.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Area of freedom, security and justice – Return of illegally staying third-country nationals – Directive 2008/115/EC – Article 11 – Entry ban – Third-country national against whom an entry ban was issued but who never left the Member State concerned – National legislation providing for a custodial sentence in the event of the third-country national staying in that Member State despite notice of the entry ban issued against him.#Case C-806/18.

May 16, 2025 0 Comments

CELEX:62018CJ0511_SUM: Judgment of the Court (Grand Chamber) of 6 October 2020.#La Quadrature du Net and Others v Premier ministre and Others.#Requests for a preliminary ruling from the Conseil d'État (France) and Cour constitutionnelle (Belgium).#Reference for a preliminary ruling – Processing of personal data in the electronic communications sector – Providers of electronic communications services – Hosting service providers and Internet access providers – General and indiscriminate retention of traffic and location data – Automated analysis of data – Real-time access to data – Safeguarding national security and combating terrorism – Combating crime – Directive 2002/58/EC – Scope – Article 1(3) and Article 3 – Confidentiality of electronic communications – Protection – Article 5 and Arti

May 16, 2025 0 Comments

CELEX:62018CJ0817_SUM: Judgment of the Court (Second Chamber) of 3 September 2020.#Vereniging tot Behoud van Natuurmonumenten in Nederland and Others v European Commission.#Appeal – State aid – Aid scheme relating to the subsidised acquisition or free granting of nature land – Preliminary examination stage – Decision declaring the aid compatible with the internal market – Action for annulment – Admissibility – Regulation (EC) No 659/1999 – Article 1(h) – Meaning of ‘interested party’ – Competitive relationship – Meaning of ‘serious difficulties’ – Service of general economic interest – Secondary activities – Related actions.#Case C-817/18 P.

May 16, 2025 0 Comments

CELEX:32025D02771: Council Decision of 12 May 2025 replacing an alternate member of the Management Board of the European Centre for the Development of Vocational Training (Cedefop) for Latvia

May 16, 2025 0 Comments

CELEX:32025D0938: Council Decision (EU) 2025/938 of 13 May 2025 appointing a member of the Court of Auditors

May 16, 2025 0 Comments
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