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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:62021CJ0752_SUM: Judgment of the Court (Eighth Chamber) of 9 March 2023.#JP EOOD v Otdel 'Mitnichesko razsledvane i razuznavane' /MRR/ v TD 'Mitnitsa Burgas'.#Reference for a preliminary ruling – Regulation (EU) No 952/2013 – Union Customs Code – Legal remedies – Judicial cooperation in criminal matters – Framework Decision 2005/212/JHA – Smuggled goods – Goods belonging to a third party seized in the course of administrative-offence proceedings – National legislation excluding that third party from the category of persons entitled to bring an action against the administrative penalty notice ordering the seizure.#Case C-752/21.

March 28, 2025 0 Comments

CELEX:62021CJ0119_SUM: Judgment of the Court (Fourth Chamber) of 9 March 2023.#PlasticsEurope v European Chemicals Agency (ECHA).#Appeal – Establishment of a list of substances subject to authorisation – List of substances identified for eventual inclusion in Annex XIV – Updating of the entry of the substance bisphenol A as ‘a substance of very high concern’.#Case C-119/21 P.

March 28, 2025 0 Comments

CELEX:62021CJ0268_SUM: Judgment of the Court (Third Chamber) of 2 March 2023.#Norra Stockholm Bygg AB v Per Nycander AB.#Reference for a preliminary ruling – Protection of personal data – Regulation (EU) 2016/679 – Article 6(3) and (4) – Lawfulness of processing – Production of a document containing personal data in civil court proceedings – Article 23(1)(f) and (j) – Protection of judicial independence and judicial proceedings – Enforcement of civil law claims – Requirements to be complied with – Having regard to the interests of the data subjects – Balancing of the opposing interests involved – Article 5 – Minimisation of personal data – Charter of Fundamental Rights of the European Union – Article 7 – Right to respect for private life – Article 8 – Right to protection of personal data –

March 28, 2025 0 Comments

CELEX:62020CJ0682_SUM: Judgment of the Court (First Chamber) of 9 March 2023.#Les Mousquetaires and ITM Entreprises SAS v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Decision of the European Commission ordering an inspection – Remedies against the conduct of the inspection – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Regulation (EC) No 1/2003 – Article 19 – Regulation (EC) No 773/2004 – Article 3 – Recording of interviews conducted by the Commission during its investigations – Starting point of the Commission’s investigation.#Case C-682/20 P.

March 28, 2025 0 Comments

CELEX:62021CJ0684_SUM: Judgment of the Court (Tenth Chamber) of 2 March 2023.#Papierfabriek Doetinchem B.V. v Sprick GmbH Bielefelder Papier- und Wellpappenwerk & Co.#Reference for a preliminary ruling – Intellectual property – Community designs – Regulation (EC) No 6/2002 – Article 8(1) – Features of appearance of a product dictated solely by its technical function – Criteria for assessment – Existence of alternative designs – Proprietor also holding a multitude of alternative protected designs – Multicolour appearance of a product not reflected in the registration of the design concerned.#Case C-684/21.

March 28, 2025 0 Comments

CELEX:62022CJ0177_SUM: Judgment of the Court (Ninth Chamber) of 9 March 2023.#JA v Wurth Automotive GmbH.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Jurisdiction over consumer contracts – Concept of ‘consumer’ – Conduct of the person claiming the status of consumer that may give rise to the impression, on the part of the other contracting party, that he or she is acting for professional purposes.#Case C-177/22.

March 28, 2025 0 Comments

CELEX:62022CJ0016_SUM: Judgment of the Court (Third Chamber) of 2 March 2023.#Staatsanwaltschaft Graz v MS.#Reference for a preliminary ruling – Area of freedom, security and justice – Judicial cooperation in criminal matters – Directive 2014/41/EU – European Investigation Order – Article 1(1) – Concept of ‘judicial authority’ – Article 2(c) – Concept of ‘issuing authority’ – Order issued by a tax authority without being validated by a judge or public prosecutor – Tax authority assuming the rights and the obligations of the public prosecutor’s office in the context of a criminal tax investigation.#Case C-16/22.

March 28, 2025 0 Comments

CELEX:62021CJ0760_SUM: Judgment of the Court (Second Chamber) of 2 March 2023.#Kwizda Pharma GmbH v Landeshauptmann von Wien.#Reference for a preliminary ruling – Food safety – Food – Regulation (EU) No 609/2013 – Article 2(2)(g) – Concept of ‘food for special medical purposes’ – Other particular nutritional requirements – Nutritional requirements – Modification of the diet – Nutrients – Use under medical supervision – Ingredients not absorbed or metabolised in the alimentary canal – Distinction in relation to medicinal products – Distinction in relation to food supplements.#Case C-760/21.

March 28, 2025 0 Comments

CELEX:62024TO0666(01): Order of the President of the General Court of 27 March 2025.#Teva Pharma BV v European Medicines Agency.#Interim relief – Access to documents – Regulation (EC) No 1049/2001 – Documents relating to the EMA’s scientific advice given pursuant to Article 57(1)(n) of Regulation (EC) No 726/2004 – Decision to grant a third party access to the documents – Application for suspension of operation of a measure – No urgency.#Case T-666/24 R.

March 28, 2025 0 Comments

CELEX:62023CJ0217: Judgment of the Court (Third Chamber) of 27 March 2025.#Bundesamt für Fremdenwesen und Asyl v A N.#Reference for a preliminary ruling – Area of freedom, security and justice – Common asylum policy – Directive 2011/95/EU – Conditions that must be fulfilled by third-country nationals in order to be eligible for refugee status – Article 2(d) – Reasons for persecution – Article 10(1)(d) – Concept of ‘membership of a particular social group’ – Condition relating to the perception of the group as being different by the surrounding society in the country of origin – Qualification for subsidiary protection – Article 2(f) – Concept of ‘serious harm’ – Article 15(a) and (b) – Persons who are part of the same family and are targeted by a blood feud because of their family relations

March 28, 2025 0 Comments

CELEX:62024CJ0067: Judgment of the Court (Eighth Chamber) of 27 March 2025.#R. K. v K. Ch. and Others.#Reference for a preliminary ruling – Area of freedom, security and justice – Judicial cooperation in civil matters – Jurisdiction in matters relating to maintenance obligations – Regulation (EC) No 4/2009 – Maintenance allowances set by a decision of a court of a third State – Maintenance creditors residing in that third State and holding either the nationality of that third State alone or the nationality of that third State and of a Member State – Maintenance debtor, a national of that Member State and habitually resident in that Member State – Application to modify that decision made by that maintenance debtor to a court of that Member State – Determination of the court with jurisdictio

March 28, 2025 0 Comments

CELEX:62023CJ0515: Judgment of the Court (Sixth Chamber) of 27 March 2025.#European Commission v Italian Republic.#Failure of a Member State to fulfil obligations – Urban waste-water treatment – Directive 91/271/EEC – Articles 4, 5 and 10 – Pollution of sensitive areas – Urban waste-water treatment plants – Judgment of the Court establishing a failure to fulfil obligations – Non-implementation – Article 260(2) TFEU – Financial penalties – Periodic penalty payment – Lump sum.#Case C-515/23.

March 28, 2025 0 Comments

CELEX:62024CJ0057: Judgment of the Court (Ninth Chamber) of 27 March 2025.#Proceedings brought by BA, ayant pour représentant légal BR.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Measures relating to the law on succession – Regulation (EU) No 650/2012 – Article 13 – Jurisdiction of the court of the place of the habitual residence of the heir – Late declaration of waiver of the succession of a deceased person, who habitually resided in a Member State, by an heir, who habitually resides in another Member State.#Case C-57/24.

March 28, 2025 0 Comments

CELEX:62024CC0002: Opinion of Advocate General Rantos delivered on 27 March 2025.###

March 28, 2025 0 Comments

CELEX:62024CJ0351: Judgment of the Court (Eighth Chamber) of 27 March 2025.#C/C Vámügynöki Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Free movement of goods – Customs union – Union Customs Code – Article 119(3) – Error made when issuing movement certificates – Repayment or remission of import or export duties – Regional Convention on pan-Euro-Mediterranean preferential rules of origin – Appendix I – Article 32 – Administrative cooperation – Verification of proofs of origin.#Case C-351/24.

March 28, 2025 0 Comments

CELEX:62023CJ0091: Judgment of the Court (Sixth Chamber) of 27 March 2025.#XH v European Commission.#Appeal – Civil service – Official – Refusal to amend the official’s personal file – Decision not to include the official’s name on the list of persons promoted in 2020 – Action for annulment and for damages – Time limits for bringing proceedings – Starting point – Application for legal aid – Suspension of time limits – Article 148(9) of the Rules of Procedure of the General Court – Order of the General Court refusing the applicant that aid – Service by registered post, with a form for acknowledgement of receipt, to the address mentioned in the application for legal aid – Unforeseeable circumstances or force majeure – Excusable error.#Case C-91/23 P.

March 28, 2025 0 Comments

CELEX:62024CJ0186: Judgment of the Court (Seventh Chamber) of 27 March 2025.#Dr. Matthäus Metzler, agissant en qualité d’administrateur de l’insolvabilité v Auto1 European Cars B.V.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) 2015/848 – Insolvency proceedings – Article 31(1) – Awareness of the insolvency proceedings – Obligations for the benefit of a debtor which should be honoured for the benefit of the insolvency practitioner – Sale of an asset (car) by the debtor after the opening of the insolvency proceedings – Honouring of an obligation to a debtor.#Case C-186/24.

March 28, 2025 0 Comments

CELEX:62023CC0764: Opinion of Advocate General Rantos delivered on 27 March 2025.###

March 28, 2025 0 Comments

CELEX:62024CO0720: Order of the Vice-President of the Court of 21 March 2025.#Nuctech Warsaw Company Limited sp. z o.o. and InsTech Netherlands BV, anciennement Nuctech Netherlands BV v European Commission.#Appeal – Interim relief – Foreign subsidies – Inspections within the European Union – Regulation (EU) 2022/2560 – Accessibility of data requested by the European Commission – Application for suspension of operation of a measure – Urgency.#Case C-720/24 P(R).

March 28, 2025 0 Comments

UPRS Sodba IV U 99/2022-19

Tožnik zatrjuje, da so s sklenjeno sodno poravnavo in s koncem stečajnega postopka prenehale vse njegove obveznsti, med njimi tudi terjatev prvostopenjskega organa kot izhaja iz izpodbijanega sklepa o davčni izvršbi. V času izdaje izpodbijanega sklepa so obstajali ustrezni izvršilni naslovi za obveznosti, tj. izvršljivi obračuni za socialne prispevke. Toženka je utemeljeno začela postopek o davčni izvršbi zoper tožnika, takrat je bil postopek osebnega stečaja zoper tožnika že v teku, terjatve pa so nastale po začetku stečajnega postopka in ne pred začetkom, da bi jih morala toženka prijaviti, kot to zmotno trdi tožnik. Toženki zaradi začetega stečaja ni bilo treba prekiniti postopka osebnega stečaja, saj neplačane obveznosti stečajnega dolžnika, kljub osebnemu stečaju, ne prenehajo. Omejitev poslovne sposobnosti zaradi uvedbe postopka osebnega stečaja posotpka zato ne vpliva na upravne postopke, kjer predmet postopka ni omejen na razpolaganje s...
March 28, 2025 0 Comments
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