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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:62019CJ0087_SUM: Judgment of the Court (Ninth Chamber) of 11 December 2019.#TV Play Baltic AS v Lietuvos radijo ir televizijos komisija.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling — Electronic communications networks and services — Directive 2002/21/EC (Framework Directive) — Article 2(m) — Provision of an electronic communications network — Concept — Directive 2002/22/EC (Universal Service Directive) — Article 31(1) — ‘Must carry’ obligation to broadcast specified radio and television channels — Operator offering a package of channels via satellite — Reasonable ‘must carry’ obligations — Conditions — Article 56 TFEU — Proportionality.#Case C-87/19.

May 22, 2025 0 Comments

CELEX:62017CJ0389_SUM: Judgment of the Court (First Chamber) of 16 January 2019.#Proceedings brought by „Paysera LT“ UAB.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling — Taking up of the business of electronic money institutions — Directive 2009/110/EC — Article 5(2) and (3) — Rules on own funds — Own funds required for the pursuit of activities linked to the issuance of electronic money — Definition of ‘activity linked to the issuance of electronic money’ — Issuance, for the benefit of the seller, of electronic money at par value of the funds received.#Case C-389/17.

May 22, 2025 0 Comments

CELEX:62017CJ0419_SUM: Judgment of the Court (First Chamber) of 23 January 2019.#Deza a.s. v European Chemicals Agency.#Appeal — Regulation (EC) No 1907/2006 (REACH Regulation) — Annex XIV — Establishment of a list of substances subject to authorisation — Inclusion in the list of substances identified for eventual inclusion in Annex XIV — Updating of the entry of the substance bis(2-ethylhexyl)phthalate (DEHP) in the list — Misinterpretation and misapplication of the REACH Regulation and of the principle of legal certainty — Distortion of the facts and evidence — Scope of the review.#Case C-419/17 P.

May 22, 2025 0 Comments

CELEX:62018CJ0143_SUM: Judgment of the Court (First Chamber) of 11 September 2019.#Antonio Romano and Lidia Romano v DSL Bank – a branch of DB Privat- und Firmenkundenbank AG, formerly DSL Bank – ein Geschäftsbereich der Deutsche Postbank AG.#Reference for a preliminary ruling – Consumer protection – Directive 2002/65/EC – Distance consumer loan agreement – Right of withdrawal – Exercising the right of withdrawal after the contract has been performed in full at the consumer’s express request – Communication to the consumer of information regarding the right of withdrawal.#Case C-143/18.

May 22, 2025 0 Comments

CELEX:62022CO0229_SUM: Order of the Court (Eighth Chamber) of 2 December 2022.#NC v Compania Naţională de Transporturi Aeriene Tarom SA.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Air transport – Regulation (EC) No 261/2004 – Article 5(1)(c)(iii) – Compensation and assistance to passengers – Cancellation of a flight – Right to compensation in the case of an offer of re-routing – Conditions – Divergence between different language versions of a provision of EU law – Re-routing allowing passengers to depart no more than one hour before their scheduled time of departure.#Case C-229/22.

May 22, 2025 0 Comments

CELEX:62017CJ0557_SUM: Judgment of the Court (Fourth Chamber) of 14 March 2019.#Staatssecretaris van Veiligheid en Justitie v Y.Z. and Others.#Request for a preliminary ruling from the Raad van State.#Reference for a preliminary ruling — Right to family reunification — Directive 2003/86/EC — Article 16(2)(a) — Article 17 — Withdrawal of the residence permit of a member of the family of a third-country national — Status of third-country nationals who are long-term residents — Directive 2003/109/EC — Article 9(1)(a) — Loss of that status — Fraud — Lack of knowledge of the fraud.#Case C-557/17.

May 22, 2025 0 Comments

CELEX:62018CJ0154_SUM: Judgment of the Court (Second Chamber) of 14 February 2019.#Tomás Horgan and Claire Keegan v Minister for Education & Skills and Others.#Request for a preliminary ruling from the Labour Court (Ireland).#Reference for a preliminary ruling — Equal treatment in employment and occupation — Directive 2000/78/EC — Article 2(2)(b) — Indirect discrimination on grounds of age — Newly recruited teachers — Date of recruitment — Salary scale and classification on that scale upon recruitment less advantageous than that applicable to teachers already employed as such.#Case C-154/18.

May 22, 2025 0 Comments

CELEX:62018CJ0468_SUM: Judgment of the Court (Third Chamber) of 5 September 2019.#R v P.#Request for a preliminary ruling from the Judecǎtoria Constanţa.#Reference for a preliminary ruling — Judicial cooperation in civil matters — Jurisdiction, recognition and enforcement of decisions in matters relating to maintenance obligations — Regulation (EC) No 4/2009 — Article 3(a) and (d) and Article 5 — Court seised of three joined claims concerning the divorce of the parents of a minor child, parental responsibility and the maintenance obligation with regard to that child — Court declaring that it has jurisdiction relating to the divorce and no jurisdiction relating to parental responsibility — Jurisdiction to entertain proceedings with regard to the claim concerning the maintenance obligation —

May 22, 2025 0 Comments

CELEX:62018CJ0145_SUM: Judgment of the Court (Second Chamber) of 5 September 2019.#Regards Photographiques SARL v Ministre de l'Action et des Comptes publics.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 103(2)(a) — Article 311(1), point 2 — Annex IX, Part A, point 7 — Reduced rate of VAT — Works of art — Concept — Photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies — National legislation restricting the application of the reduced rate of VAT only to photographs that have artistic character.#Case C-145/18.

May 22, 2025 0 Comments

CELEX:62018CJ0021_SUM: Judgment of the Court (Fifth Chamber) of 14 March 2019.#Textilis Ltd and Ozgur Keskin v Svenskt Tenn Aktiebolag.#Request for a preliminary ruling from the Svea hovrätt.#Reference for a preliminary ruling — EU trade mark — Concept of ‘shape’ — Shape giving substantial value to the goods — Two-dimensional mark — Figurative mark also constituting a work for the purpose of copyright — Regulation (EC) No 207/2009 — Article 7(1)(e)(iii) — Regulation (EU) 2015/2424.#Case C-21/18.

May 22, 2025 0 Comments

CELEX:62017CJ0579_SUM: Judgment of the Court (Second Chamber) of 28 February 2019.#BUAK Bauarbeiter-Urlaubs- u. Abfertigungskasse v Gradbeništvo Korana d.o.o.#Request for a preliminary ruling from the Arbeits- und Sozialgericht Wien.#Reference for a preliminary ruling — Judicial cooperation in civil matters — Regulation (EU) No 1215/2012 — Article 1(1) — Scope — Civil and commercial matters — Article 1(2) — Matters excluded — Social security — Article 53 — Application for the issue of the certificate certifying that the judgment delivered by the court of origin is enforceable — Judgment relating to a claim for wage supplements regarding annual leave pay that a social security body has against an employer with respect to the posting of workers — Exercise of a judicial function by the court

May 22, 2025 0 Comments

CELEX:62018CJ0134_SUM: Judgment of the Court (Eighth Chamber) of 14 March 2019.#Maria Vester v Rijksinstituut voor ziekte- en invaliditeitsverzekering.#Request for a preliminary ruling from the Arbeidsrechtbank Antwerpen.#Reference for a preliminary ruling — Social security systems — Invalidity benefits — Articles 45 and 48 TFEU — Freedom of movement for workers — Regulation (EC) No 883/2004 — Different benefit schemes in the Member States — ‘Primary period of incapacity to work’ — Duration — Benefits for incapacity for work — Disadvantages for migrant workers.#Case C-134/18.

May 22, 2025 0 Comments

CELEX:62017CJ0695_SUM: Judgment of the Court (First Chamber) of 14 March 2019.#Metirato Oy, in liquidation v Suomen valtio/Verohallinto and Eesti Vabariik/Maksu- ja Tolliamet.#Request for a preliminary ruling from the Helsingin käräjäoikeus.#Reference for a preliminary ruling — Directive 2010/24/EU — Mutual assistance for the recovery of claims relating to taxes, duties and other measures — Article 13(1) — Article 14(2) — Enforced recovery, by the authorities of the requested Member State, of claims of the applicant Member State — Procedure relating to an application seeking the restitution of those claims to the insolvency estate of a company established in the requested Member State — Defendant in those proceedings — Determination.#Case C-695/17.

May 22, 2025 0 Comments

CELEX:62018CJ0372_SUM: Judgment of the Court (Seventh Chamber) of 14 March 2019.#Ministre de l'Action et des Comptes publics v Mr and Mrs Raymond Dreyer.#Request for a preliminary ruling from the Cour administrative d'appel de Nancy.#Reference for a preliminary ruling — Social security — Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons — Regulation (EC) No 883/2004 — Article 3 — Matters covered — Levies on income from assets charged to a French resident insured under the Swiss social security scheme — Levies apportioned for the funding of two benefits administered by the French National Solidarity Fund for Independent Living — Direct and sufficiently relevant link with certain branche

May 22, 2025 0 Comments

CELEX:62017CJ0168_SUM: Judgment of the Court (Third Chamber) of 17 January 2019.#SH v TG.#Request for a preliminary ruling from the Kúria.#Reference for a preliminary ruling — Common foreign and security policy — Restrictive measures adopted in view of the situation in Libya — A chain of contracts concluded with the aim of issuing a bank guarantee for the benefit of an entity on a list of entities whose funds are to be frozen — Payment of costs arising under counter guarantee agreements — Regulation (EU) No 204/2011 — Article 5 — Definition of ‘funds made available to an entity referred to in Annex III to Regulation No 204/2011’ — Article 12(1)(c) — Definition of ‘a claim under a guarantee’ — Definition of a ‘person or entity acting on behalf of a person referred to in Article 12(1)(a) or

May 22, 2025 0 Comments

CELEX:62017CJ0128_SUM: Judgment of the Court (Sixth Chamber) of 13 March 2019.#Republic of Poland v European Parliament and Council of the European Union.#Action for annulment — Directive (EU) 2016/2284 — Reduction of national emissions of certain atmospheric pollutants — Adoption of EU legal acts — Course of the legislative procedure — Article 4(3) TEU — Principle of sincere cooperation — Actual exercise of the EU legislature’s discretion — Impact assessment — Sufficient assessment of the effects of the contested measure — Article 5(4) TEU — Principle of proportionality — Article 4(2) TEU — Equality of Member States before the Treaties — Article 191(2) TFEU — Environmental policy of the European Union — Consideration of the diversity of the regions of the European Union — Judicial review.

May 22, 2025 0 Comments

CELEX:62017CJ0567_SUM: Judgment of the Court (Third Chamber) of 28 February 2019.#UAB „Bene Factum“ v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling — Tax provisions — Excise duty — Directive 92/83/EEC — Article 27(1)(b) — Exemptions — Definition of ‘products not for human consumption’ — Assessment criteria.#Case C-567/17.

May 22, 2025 0 Comments

CELEX:62017CJ0709_SUM: Judgment of the Court (Fourth Chamber) of 12 September 2019.#European Commission v Kolachi Raj Industrial (Private) Ltd.#Appeal — Dumping — Implementing regulation (EU) 2015/776 — Import of bicycles consigned from Cambodia, Pakistan and the Philippines — Extension to those imports of the definitive anti-dumping duty imposed on imports of bicycles originating in China — Regulation (EC) No 1225/2009 — Article 13 — Circumvention — Assembly operations — Provenance and origin of bicycle parts — Parts consigned from China to Sri Lanka, worked in Sri Lanka and then consigned from Sri Lanka to Pakistan for assembly.#Case C-709/17 P.

May 22, 2025 0 Comments

CELEX:62018CO0373_SUM: Order of the Court (First Chamber) of 31 January 2019.#Prosa - Produtos e Serviços Agrícolas v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Indirect taxes on the raising of capital — Directive 69/335/EEC — Articles 4 and 7 — Incorporation of a capital company — Stamp duty in force on 1 July 1984 — Subsequent abolition of that stamp duty, followed by its reintroduction.#Case C-373/18.

May 22, 2025 0 Comments

CELEX:62018CJ0149_SUM: Judgment of the Court (Sixth Chamber) of 31 January 2019.#Agostinho da Silva Martins v Dekra Claims Services Portugal SA.#Request for a preliminary ruling from the Tribunal da Relação de Lisboa.#Reference for a preliminary ruling — Judicial cooperation in civil matters — Law applicable to non-contractual obligations — Regulation (EC) No 864/2007 (Rome II) — Articles 16 and 27 — Overriding mandatory provisions — Directive 2009/103/EC — Civil liability insurance for motor vehicles — Article 28.#Case C-149/18.

May 22, 2025 0 Comments
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