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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.


 

UPRS Sodba II U 256/2020-15

Stališče tožene stranke, da neupoštevanje dodatnega besedila „pri opravljanju državnih funkcij“ iz točke a) prvega odstavka 19. člena Konvencije v slovenski verziji nima neposrednega vpliva na razlago vsebine tega odstavka, je materialnopravno napačno.
July 14, 2023 0 Comments

UPRS Sodba III U 18/2020-9

Če posameznik v shemo dodatnega pokojninskega zavarovanja vlaga del svojega dohodka (plače), ki je bil v letu izplačila obdavčen z dohodnino, "drugi dohodki" po 9. točki tretjega odstavka 105. člena ZDoh-2 ne vključujejo izplačil odkupne vrednosti zavarovanj zaradi odstopa iz dodatnega pokojninskega zavarovanja v delu, v katerem so bila ta plačila že obdavčena z dohodnino. Kot dohodek se v tovrstnih primerih lahko obdavči le razlika med (predhodno obdavčenimi) vplačili in prejetim vplačilom, če je do pozitivne razlike sploh prišlo.
July 14, 2023 0 Comments

CELEX:32023D1456: Council Decision (EU) 2023/1456 of 10 July 2023 appointing a member of the Court of Auditors

July 14, 2023 0 Comments

CELEX:62021CJ0757: Judgment of the Court (Ninth Chamber) of 13 July 2023.#Nichicon Corporation v European Commission.#Appeal – Authentication of a judgment by the General Court – Article 118 of the Rules of Procedure of the General Court – Copy of the judgment to be served – Signature of the judges – Agreements, decisions and concerted practices – Article 101 TFEU – Market for tantalum and aluminium electrolytic capacitors – Agreements and concerted practices in respect of several elements of pricing – Concept of infringement ‘by object’ – European Commission’s burden of proof – Statements of undertakings – Reliability – Geographic scope of anticompetitive conduct – Single and continuous infringement – Fine – Calculation of the basic amount – Sales to be taken into account – Mitigating cir

July 13, 2023 0 Comments

CELEX:62021CJ0759: Judgment of the Court (Ninth Chamber) of 13 July 2023.#Nippon Chemi-Con Corporation v European Commission.#Appeal – Authentication of a judgment by the General Court – Article 118 of the Rules of Procedure of the General Court – Copy of the judgment to be served – Signature of the judges – Agreements, decisions and concerted practices – Article 101 TFEU – Market for tantalum and aluminium electrolytic capacitors – Agreements and concerted practices in respect of several elements of the pricing – Concept of infringement ‘by object’ – European Commission’s burden of proof – Geographic scope of anticompetitive conduct – Single and continuous infringement – Fine – Calculation of the basic amount – Sales to be taken into account – Mitigating circumstances – Unlimited jurisdic

July 13, 2023 0 Comments

CELEX:62022CC0288: Opinion of Advocate General Kokott delivered on 13 July 2023.###

July 13, 2023 0 Comments

CELEX:62023CO0199:           Ordonnance de la Cour (chambre d’admission des pourvois) du 15 juin 2023.#Zielonogórski Klub Żużlowy Sportowa S.A. contre Office de l’Union européenne pour la propriété intellectuelle (EUIPO).#Pourvoi – Marque de l’Union européenne – Admission des pourvois – Article 170 ter du règlement de procédure de la Cour – Demande ne démontrant pas l’importance d’une question pour l’unité, la cohérence ou le développement du droit de l’Union – Non-admission du pourvoi.#Affaire C-199/23 P.

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July 13, 2023 0 Comments

CELEX:62022CC0434: Opinion of Advocate General Kokott delivered on 13 July 2023.###

July 13, 2023 0 Comments

CELEX:62020CJ0376: Judgment of the Court (Grand Chamber) of 13 July 2023.#European Commission v CK Telecoms UK Investments Ltd.#Appeal – Competition – Regulation (EC) No 139/2004 – Control of concentrations of undertakings – Mobile telecommunications services – Decision declaring a concentration incompatible with the internal market – Oligopolistic market – Significant impediment to effective competition – Non-coordinated effects – Standard of proof – European Commission’s margin of discretion with regard to economic matters – Limits of judicial review – Guidelines on horizontal mergers – Factors relevant to demonstrating a significant impediment to effective competition – Concepts of ‘important competitive force’ and ‘close competitors’ – Closeness of competition between the parties to th

July 13, 2023 0 Comments

CELEX:62022CJ0136: Judgment of the Court (Fourth Chamber) of 13 July 2023.#Debregeas et associés Pharma (D & A Pharma) v European Medicines Agency.#Appeal – Medicinal products for human use – Regulation (EC) No 726/2004 – Decision by the European Medicines Agency (EMA) not to renew a scientific advisory group – Action for annulment brought by the applicant for a marketing authorisation – Admissibility – Interest in bringing proceedings – Vested and current interest which may arise from another legal action – Conditions.#Case C-136/22 P.

July 13, 2023 0 Comments

CELEX:62021CJ0765: Judgment of the Court (Second Chamber) of 13 July 2023.#D. M. v Azienda Ospedale-Università di Padova.#Reference for a preliminary ruling – Public health – National legislation imposing a vaccination obligation on health professionals – Suspension from duty without pay for personnel refusing the vaccine – Regulation (EC) No 726/2004 – Medicinal products for human use – Vaccines against COVID-19 – Regulation (EC) No 507/2006 – Validity of conditional marketing authorisations – Regulation (EU) 2021/953 – Prohibition of discrimination between vaccinated and unvaccinated persons – Inadmissibility.#Case C-765/21.

July 13, 2023 0 Comments

CELEX:62021CJ0426: Judgment of the Court (First Chamber) of 13 July 2023.#Ocilion IPTV Technologies GmbH v Seven.One Entertainment Group GmbH and Puls 4 TV GmbH & Co. KG.#Reference for a preliminary ruling – Intellectual property – Copyright in the information society – Directive 2001/29/EC – Article 3 – Right of communication to the public – Article 5(2)(b) – ‘Private copying’ exception – Provider of an Internet Protocol television (IPTV) service – Access to protected content without the rightholders’ consent – Online video recorder – Replay function – De-duplication technique.#Case C-426/21.

July 13, 2023 0 Comments

CELEX:62022CJ0035: Judgment of the Court (Fourth Chamber) of 13 July 2023.#CAJASUR Banco S.A. v JO and IM.#Reference for a preliminary ruling – Directive 93/13/EEC – Unfair terms in consumer contracts – Article 6(1) – General conditions of a mortgage loan agreement declared null and void by national courts – Legal action – Admission prior to any dispute – National legislation requiring a consumer to take steps prior to bringing proceedings against the seller or supplier concerned in order to guarantee the award of the costs of legal proceedings – Principle of sound administration of justice – Right to effective judicial protection.#Case C-35/22.

July 13, 2023 0 Comments

CELEX:62022CJ0087: Judgment of the Court (Fourth Chamber) of 13 July 2023.#TT v AK.#Reference for a preliminary ruling – Jurisdiction in matters of parental responsibility – Regulation (EC) No 2201/2003 – Articles 10 and 15 – Transfer to a court of another Member State better placed to hear the case – Conditions – Court of the Member State to which the child has been wrongfully removed – The 1980 Hague Convention – Best interests of the child.#Case C-87/22.

July 13, 2023 0 Comments

CELEX:62020CJ0615:           Arrêt de la Cour (grande chambre) du 13 juillet 2023.#Prokuratura Okręgowa w Warszawie contre YP e.a.#Renvoi préjudiciel – Article 19, paragraphe 1, second alinéa, TUE – État de droit – Protection juridictionnelle effective dans les domaines couverts par le droit de l’Union ‐ Indépendance des juges – Primauté du droit de l’Union – Article 4, paragraphe 3, TUE – Obligation de coopération loyale – Levée de l’immunité pénale et suspension des fonctions d’un juge ordonnées par l’Izba Dyscyplinarna (chambre disciplinaire) du Sąd Najwyższy (Cour suprême, Pologne) – Défaut d’indépendance et d’impartialité de cette chambre – Modification de la composition de la formation de jugement appelée à connaître d’une affaire jusqu’alors confiée à ce juge – Interdictions pour l

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July 13, 2023 0 Comments

CELEX:62021CJ0615: Judgment of the Court (Fifth Chamber) of 13 July 2023.#Napfény-Toll Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Value added tax (VAT) – National legislation providing for the possibility of suspending, without any temporal limit, the limitation period for action by the tax authorities in the event of court proceedings – Repeated tax procedures – Regulation No 2988/95 – Scope – Principles of legal certainty and effectiveness of EU law.#Case C-615/21.

July 13, 2023 0 Comments

CELEX:62022CJ0106: Judgment of the Court (Second Chamber) of 13 July 2023.#Xella Magyarország Építőanyagipari Kft. v Innovációs és Technológiai Miniszter.#Reference for a preliminary ruling – Free movement of capital – Freedom of establishment – Regulation (EU) 2019/452 – Legislation of a Member State establishing a mechanism for filtering foreign investment in resident companies considered to be ‘strategic’ – Decision adopted on the basis of that legislation, prohibiting the acquisition by a resident company of all the shares of another resident company – Acquired company considered to be ‘strategic’ on the ground that its primary activity concerns the extraction of certain raw materials such as gravel, sand and clay – Acquiring company considered to be a ‘foreign investor’ on the ground

July 13, 2023 0 Comments

CELEX:62022CJ0265: Judgment of the Court (Ninth Chamber) of 13 July 2023.#ZR and PI v Banco Santander, SA.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Mortgage loan agreements – Term providing for a variable interest rate – Reference index based on the annual percentage rates of charge (APRC) of mortgage loans granted by credit institutions – Index established by a regulatory or administrative act – Information contained in the preamble to that act – Check relating to the requirement of transparency – Assessment of the unfair nature of the term.#Case C-265/22.

July 13, 2023 0 Comments

CELEX:62021CJ0363: Judgment of the Court (First Chamber) of 13 July 2023.#Ferrovienord SpA and Federazione Italiana Triathlon v Istituto Nazionale di Statistica - ISTAT and Ministero dell'Economia e delle Finanze.#References for a preliminary ruling – Second paragraph of Article 19(1) TEU – Obligation on Member States to provide remedies sufficient to ensure effective legal protection in the fields covered by EU law – Economic policy – Regulation (EU) No 549/2013 – European system of national and regional accounts in the European Union (ESA) – Directive 2011/85/EU – Requirements for budgetary frameworks of the Member States – National legislation limiting the jurisdiction of the audit court – Principles of effectiveness and equivalence – Article 47 of the Charter of Fundamental Rights of t

July 13, 2023 0 Comments

CELEX:62022CJ0344: Judgment of the Court (Tenth Chamber) of 13 July 2023.#Gemeinde A v Finanzamt.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Bodies governed by public law – Municipality collecting a spa tax for the provision of spa facilities accessible to everyone.#Case C-344/22.

July 13, 2023 0 Comments
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