Išči

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:62024CJ0525_SUM: Judgment of the Court (Sixth Chamber) of 27 November 2025.#Santander Renta Variable España Pensiones, Fondo de Pensiones v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Taxation – Corporation tax on dividends – Legal person governed by Spanish law, taxable person not resident in Portugal – Withholding tax – Exemption – Standard of proof – Certificate attesting that the conditions for exemption are satisfied – Article 65 TFEU – Overriding reasons in the public interest – Effectiveness of fiscal supervision – Effective collection of tax – Cooperation and mutual assistance between the

May 22, 2026 0 Comments

CELEX:62024CJ0588_SUM: Judgment of the Court (Tenth Chamber) of 15 January 2026.#Imballaggi Piemontesi Srl v Autorità Garante della Concorrenza e del Mercato (AGCM).#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Competition – Article 101 TFEU – Prohibition of restrictive practices – Procedures for infringement of the rules of competition law conducted by the national competition authorities – Compliance with a reasonable time limit – Time limit for closure of the investigation stage of the infringement proceedings – National legislation allowing the national competition authority unilaterally to postpone that time limit on account of circumstances which lead to an extension of the subject matter of those proceedings or of the number of u

May 22, 2026 0 Comments

CELEX:62023CO0426_INF: Order of the Court (Seventh Chamber) of 24 March 2026.#D. D. and B. Zh. v „Financial Bulgaria“ EOOD.#Request for a preliminary ruling from the Sofiyski rayonen sad.#Case C-426/23.

May 22, 2026 0 Comments

CELEX:62024CJ0615_SUM: Judgment of the Court (Seventh Chamber) of 15 January 2026.#Ambito territoriale di caccia Ancona 2 v Azienda Agricola Camarzano di RK.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – State aid – Agricultural sector – Regulation (EU) No 1408/2013 – De minimis aid – Monitoring – Member State providing for the grant and the payment of de minimis aid without requiring a specific declaration from the applicant undertaking as to the amount and nature of any other State aid received during a period of three fiscal years – Production of self-certification relating to such aid.#Case C-615/24.

May 22, 2026 0 Comments

CELEX:62023CJ0540_SUM: Judgment of the Court (Fifth Chamber) of 5 February 2026.#European Commission v Covington & Burling and Bart Van Vooren.#Appeal – Access to documents – Regulation (EC) No 1049/2001 – Article 4(3), second subparagraph – Protection of the decision-making process – Refusal to disclose documents relating to the votes of the Member States concerning the amendment of Annex III to Regulation (EC) No 1925/2006 – Regulation (EU) No 182/2011 – Comitology – Decision 1999/468/EC – Regulatory procedure with scrutiny – Cross-appeal.#Case C-540/23 P.

May 22, 2026 0 Comments

CELEX:62025CO0589_INF: Order of the Court (Eighth Chamber) of 23 March 2026.#Ministero dell'Interno and Questura Ragusa v TV en tant que représentant légal de 23 PLAY srls.#Request for a preliminary ruling from the Consiglio di Giustizia amministrativa per la Regione siciliana.#Case C-589/25.

May 22, 2026 0 Comments

CELEX:62024CJ0810_SUM: Judgment of the Court (Second Chamber) of 5 February 2026.#Urban Vision SpA v Comune di Milano and Digital Vox Srl, anciennement A&C Network Srl.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Directive 2014/23/EU – Procedure for the award of concession contracts – Project financing at the initiative of a private operator – Assessment and approval of a financing proposal – Call for tenders launched on the basis of that proposal – Pre-emption right of the economic operator that is the promoter, subject to ensuring the conditions of the best offer – Modification made after the submission of the initial offer – Article 3 – Principles of equal treatment, non-discrimination and transparency – Breach.#Case C-810/2

May 22, 2026 0 Comments

CELEX:62025CO0742_INF: Order of the Vice-President of the Court of 26 January 2026.#Société d'exploitation des ports du Détroit v European Commission.#Case C-742/25 P(I).

May 22, 2026 0 Comments

CELEX:62024CJ0385_INF: Judgment of the Court (Tenth Chamber) of 23 October 2025.#European Commission v EO.#Appeal – Language arrangements – Open competition EPSO/AD/323/16 – Notice of competition – Limitation of the choice of the second language of the competition to English, French and German – Non-inclusion on the reserve list – Annulment of that notice in another direct action, on account of the language arrangements provided for by that notice – Plea of illegality of that notice of competition – Consequences of that annulment for the examination of the admissibility and of the merits of that plea of illegality – Obligation to examine the existence of a close connection between the grounds of the decision of non-inclusion on that list and the provisions of the competition notice concern

May 22, 2026 0 Comments

CELEX:62025CO0598_INF: Order of the Court (Chamber determining whether appeals may proceed) of 19 January 2026.#Kurt Hesse v Ferrari SpA and European Union Intellectual Property Office.#Appeal – EU trade mark – 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-598/25 P.

May 22, 2026 0 Comments

CELEX:62024TO0247: Order of the General Court (First Chamber) of 20 May 2026.#Evroins inshurans grup AD v European Insurance and Occupational Pensions Authority.#Action for annulment – Economic and monetary policy – Request to initiate an investigation – Refusal by EIOPA – Decision of the Board of Appeal to dismiss the appeal as inadmissible – Manifest lack of jurisdiction in part – Action in part manifestly inadmissible and in part manifestly lacking any foundation in law.#Case T-247/24.

May 22, 2026 0 Comments

CELEX:62024CJ0171_INF: Judgment of the Court (Tenth Chamber) of 19 March 2026.#EVH GmbH and Others v European Commission.#Joined Cases C-171/24 P to C-177/24 P.

May 22, 2026 0 Comments

CELEX:62025TO0374_RES: Order of the General Court (Fourth Chamber) of 20 April 2026.#EO v European Parliament.#Civil Service – Members of the temporary staff – Publication of a press release by a political group of the Parliament – Jurisdiction of the General Court – Liability – Material and non-material harm – Action manifestly lacking any foundation in law.#Case T-374/25.

May 22, 2026 0 Comments

CELEX:62025TO0317:           Ordonnance du Tribunal (quatrième chambre) du 20 mai 2026.#JG contre Agence de l’Union européenne pour la coopération des services répressifs.#* Langue de procédure : le grec. Fonction publique – Agents contractuels – Licenciement à la fin du stage – Harcèlement moral – Demande d’injonction – Incompétence manifeste partielle – Responsabilité – Préjudices matériel et moral – Règle de concordance – Irrecevabilité manifeste partielle».#Affaire T-317/25.

This document does not exist in English.
May 22, 2026 0 Comments

CELEX:62023CJ0483_RES:           Arrêt de la Cour (première chambre) du 21 mai 2026.#D e.a. contre Ministero dell'Economia e delle Finanze e.a.#Renvoi préjudiciel – Politique étrangère et de sécurité commune – Mesures restrictives prises au regard de l’agression militaire contre l’Ukraine – Règlement (UE) no 269/2014 – Article 2, paragraphe 1 – Gel des fonds et des ressources économiques – Constitution d’un trust – Constituant du trust inscrit sur la liste figurant à l’annexe I du règlement no 269/2014 – Gel des fonds et des ressources économiques apportés au trust – Notions d’“appartenance” et de “contrôle”.#Affaire C-483/23.

This document does not exist in English.
May 21, 2026 0 Comments

CELEX:62024CJ0843:           Arrêt de la Cour (cinquième chambre) du 21 mai 2026.#Orbán Viktor contre 24.hu Szerkesztősége.#Renvoi préjudiciel – Règlement (UE) 2024/1083 – Article 3 – Champ d’application ratione temporis – Article 29 – Dispositions transitoires – Publication dans un État membre d’un article de presse reprenant le contenu d’un autre article dans un autre État membre – Faits prétendument inexacts – Demande de rectification – Article 11 de la charte des droits fondamentaux de l’Union européenne – Article 2 TUE.#Affaire C-843/24.

This document does not exist in English.
May 21, 2026 0 Comments

CELEX:62024CJ0557:           Arrêt de la Cour (cinquième chambre) du 21 mai 2026.#Malacalza Investimenti Srl et Vittorio Malacalza contre Banque centrale européenne.#Pourvoi – Responsabilité non contractuelle – Politique économique et monétaire – Surveillance prudentielle des établissements de crédit – Décisions prises par la Banque centrale européenne (BCE) concernant Banca Carige SpA – Violation suffisamment caractérisée d’une règle de droit conférant des droits aux particuliers – Principe de protection de la confiance légitime – Conflit d’intérêts – Proportionnalité – Égalité de traitement – Droit de propriété – Motivation de l’arrêt du Tribunal.#Affaire C-557/24 P.

This document does not exist in English.
May 21, 2026 0 Comments

CELEX:62024CJ0428:           Arrêt de la Cour (première chambre) du 21 mai 2026.#FZ AR SpA contre Ministero dell’Economia e delle Finanze, Dipartimento del Tesoro, Comitato di Sicurezza Finanziaria e.a.#Renvoi préjudiciel – Politique étrangère et de sécurité commune – Mesures restrictives prises au regard de l’agression militaire contre l’Ukraine – Règlement (UE) no 269/2014 – Article 2, paragraphe 1 – Gel des fonds et des ressources économiques – Constitution d’un trust – Bénéficiaire du trust inscrit sur la liste figurant à l’annexe I du règlement no 269/2014 – Gel des fonds et des ressources économiques apportés au trust – Notions d’“appartenance” et de “contrôle”.#Affaire C-428/24.

This document does not exist in English.
May 21, 2026 0 Comments

CELEX:62024CJ0545:           Arrêt de la Cour (deuxième chambre) du 21 mai 2026.#Utiledulci – Comércio Internacional e Serviços, Sociedade Unipessoal, Lda. – Zona Franca da Madeira contre Autoridade Tributária e Assuntos Fiscais da Região Autónoma da Madeira.#Renvoi préjudiciel – Aides d’État – Régime d’aides incompatible avec le marché intérieur – Modalités d’application de l’article 108 TFUE – Règlement (UE) 2015/1589 – Récupération de l’aide – Obligation de récupération – Article 16, paragraphe 3 – Exécution immédiate et effective – Autonomie procédurale reconnue aux États membres – Suspension de la procédure d’exécution fiscale nationale – Condition relative à la constitution d’une garantie adéquate – Compatibilité.#Affaire C-545/24.

This document does not exist in English.
May 21, 2026 0 Comments

CELEX:62024CJ0447_RES:           Arrêt de la Cour (cinquième chambre) du 21 mai 2026.#Staatsanwaltschaft Berlin contre SO.#Renvoi préjudiciel – Coopération judiciaire en matière pénale – Décision-cadre 2008/909/JAI – Reconnaissance mutuelle des jugements en matière pénale prononçant des peines ou des mesures privatives de liberté – Motifs de non-reconnaissance et de non-exécution – Article 9, paragraphe 1, sous i) – Intéressé n’ayant pas comparu en personne au procès ayant mené à sa condamnation – Exceptions – Mandat conféré par l’intéressé à un conseil juridique pour le défendre à son procès et recevoir les significations qui lui sont adressées – Information quant à la date de l’audience et au lieu fixés pour ce procès – Renonciation volontaire et non équivoque de l’intéressé à comparaît

This document does not exist in English.
May 21, 2026 0 Comments
RSS
1345678910Last