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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:62019TJ0609_RES: Judgment of the General Court (Sixth Chamber) of 18 May 2022 (Extracts).#Canon Inc. v European Commission.#Competition – Concentrations – Medical equipment manufacturing sector – Decision imposing fines for implementing a concentration prior to notification and authorisation – Article 4(1), Article 7(1) and Article 14 of Regulation (EC) No 139/2004 – Interim transaction and ultimate transaction – Parking structure – Single concentration – Rights of the defence – Legitimate expectations – Principle of legality – Proportionality – Amount of fines – Mitigating circumstances.#Case T-609/19.

August 9, 2024 0 Comments

CELEX:62020TJ0577_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 18 May 2022.#Ryanair DAC v European Commission.#State aid – German air transport market – Loan granted by Germany to Condor Flugdienst – Decision declaring the aid compatible with the internal market – Article 107(3)(c) TFEU – Guidelines on State aid for rescuing and restructuring undertakings in difficulty – Intrinsic difficulties that are not the result of an arbitrary allocation of costs within the group – Difficulties that are too serious to be dealt with by the group itself – Risk of disruption to an important service.#Case T-577/20.

August 9, 2024 0 Comments

CELEX:62020TJ0718_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 4 May 2022.#Wizz Air Hungary Légiközlekedési Zrt. (Wizz Air Hungary Zrt.) v European Commission.#State aid – Air transport – Support measure taken by Romania – Rescue aid to TAROM – Decision not to raise any objections – Action for annulment – Status as a party concerned – Safeguarding of procedural rights – Admissibility – Guidelines on State aid for rescuing and restructuring non-financial undertakings in difficulty – Measure aiming to prevent social hardship or to address market failure – ‘One time, last time’ principle – Effect of earlier aid granted before Romania’s accession to the European Union – Serious difficulties – Obligation to state reasons.#Case T-718/20.

August 9, 2024 0 Comments

CELEX:62016TJ0913_RES: Judgment of the General Court (Second Chamber, Extended Composition) of 11 May 2022.#Finanziaria d'investimento Fininvest SpA (Fininvest) and Silvio Berlusconi v European Central Bank.#Economic and monetary policy – Prudential supervision of credit institutions – Specific supervisory tasks conferred on the ECB – Assessment of acquisitions of qualifying holdings – Opposition to the acquisition of a qualifying holding – Non-retroactivity – Res judicata – Application of national transposing provisions – Rights of the defence – Right of access to the file – Right to be heard – New plea in law – Primacy of EU law – Right to effective judicial protection.#Case T-913/16.

August 9, 2024 0 Comments

CELEX:62020TJ0151_RES: Judgment of the General Court (Sixth Chamber) of 11 May 2022.#Czech Republic v European Commission.#Own resources of the European Union – Financial liability of a Member State – Import duties – Payment to the Commission of amounts corresponding to non-recovered own resources – Action based on unjust enrichment of the European Union – Obligations of a Member State with regard to own resources – Obligation to lodge a security – Exemption from making available amounts corresponding to established entitlements declared irrecoverable.#Case T-151/20.

August 9, 2024 0 Comments

CELEX:62019CJ0213_RES: Judgment of the Court (Grand Chamber) of 8 March 2022.#European Commission v United Kingdom of Great Britain and Northern Ireland.#Failure of a Member State to fulfil obligations – Article 4(3) TEU – Article 310(6) and Article 325 TFEU – Own resources – Customs duties – Value added tax (VAT) – Protection of the financial interests of the European Union – Combating fraud – Principle of effectiveness – Obligation for Member States to make own resources available to the European Commission – Financial liability of Member States in the event of losses of own resources – Imports of textiles and footwear from China – Large-scale and systematic fraud – Organised crime – Missing importers – Customs value – Undervaluation – Taxable amount for VAT purposes – Lack of systematic

August 9, 2024 0 Comments

CELEX:62021TJ0710_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 27 April 2022.#Robert Roos and Others v European Parliament.#Public health – Requirement to present a valid EU digital COVID-19 certificate in order to enter Parliament buildings – Legal basis – Freedom and independence of Members of the European Parliament – Obligation to ensure the health of staff in the service of the European Union – Parliamentary immunity – Processing of personal data – Right to respect for private life – Right to physical integrity – Right to safety – Equal treatment – Proportionality.#Joined Cases T-710/21 and T-722/21.

August 9, 2024 0 Comments

CELEX:62019CJ0869_RES: Judgment of the Court (Grand Chamber) of 17 May 2022.#L v Unicaja Banco SA.#Reference for a preliminary ruling – Directive 93/13/EEC – Unfair terms in consumer contracts – Principle of equivalence – Principle of effectiveness – Mortgage agreement – Unfairness of the ‘floor clause’ in the agreement – National rules concerning the judicial appeal procedure – Limitation of the temporal effects of the declaration that an unfair term is void – Restitution – Power of review by the national appeal court of its own motion.#Case C-869/19.

August 9, 2024 0 Comments

CELEX:62020TJ0296_RES: Judgment of the General Court (Fourth Chamber) of 18 May 2022 (Extracts).#Amer Foz v Council of the European Union.#Common foreign and security policy – Restrictive measures adopted against Syria – Freezing of funds – Error of assessment – Proportionality – Right to property – Right to pursue an economic activity – Misuse of powers – Obligation to state reasons – Rights of the defence – Right to a fair trial – Determination of listing criteria.#Case T-296/20.

August 9, 2024 0 Comments

CELEX:62020CJ0151_RES: Judgment of the Court (Grand Chamber) of 22 March 2022.#Bundeswettbewerbsbehörde v Nordzucker AG and Others.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling – Competition – Article 101 TFEU – Cartel prosecuted by two national competition authorities – Charter of Fundamental Rights of the European Union – Article 50 – Non bis in idem principle – Existence of the same offence – Article 52(1) – Limitations to the non bis in idem principle – Conditions – Pursuit of an objective of general interest – Proportionality.#Case C-151/20.

August 9, 2024 0 Comments

CELEX:62020CJ0275_RES: Judgment of the Court (Grand Chamber) of 1 March 2022.#European Commission v Council of the European Union.#Action for annulment – Decision (EU) 2020/470 – Extension of the period of entitlement for audiovisual co-productions as provided for in Article 5 of the Protocol on Cultural Cooperation to the Free Trade Agreement between the European Union and its Member States, of the one part, and the Republic of Korea, of the other part – Procedural legal basis – Article 218(7) TFEU – Applicable procedure and voting rule.#Case C-275/20.

August 9, 2024 0 Comments

CELEX:62021TJ0436_RES: Judgment of the General Court (Eighth Chamber) of 27 April 2022.#Leon Leonard Johan Veen v European Union Agency for Law Enforcement Cooperation.#Non-contractual liability – Cooperation of the police authorities and other law enforcement agencies of the Member States – Fight against crime – Communication of information by Europol to a Member State – Alleged unauthorised data processing – Regulation (EU) 2016/794 – Article 50(1) – Non-material harm.#Case T-436/21.

August 9, 2024 0 Comments

CELEX:62020CJ0302_RES: Judgment of the Court (Grand Chamber) of 15 March 2022.#M. A v Autorité des marchés financiers.#Request for a preliminary ruling from the Cour d'appel de Paris.#Reference for a preliminary ruling – Single Market for financial services – Market abuse – Directives 2003/6/EC and 2003/124/EC – ‘Inside information’ – Concept – Information ‘of a precise nature’ – Information relating to the forthcoming publication of a press article reporting a market rumour about an issuer of financial instruments – Unlawfulness of the disclosure of inside information – Exceptions – Regulation (EU) No 596/2014 – Article 10 – Disclosure of inside information in the normal exercise of a profession – Article 21 – Disclosure of inside information for the purpose of journalism – Freedom of the

August 9, 2024 0 Comments

CELEX:62020CJ0177_RES: Judgment of the Court (Third Chamber) of 10 March 2022.#ˮGrossmaniaˮ Mezőgazdasági Termelő és Szolgáltató Kft v Vas Megyei Kormányhivatal.#Request for a preliminary ruling from the Győri Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling – Principles of EU law – Primacy – Direct effect – Sincere cooperation – Article 4(3) TEU – Article 63 TFEU – Obligations on a Member State as a result of a preliminary ruling – Interpretation of a provision of EU law given by the Court in a preliminary ruling – Obligation to give full effect to EU law – Obligation for a national court to disapply national legislation which contravenes EU law as interpreted by the Court – Administrative decision which became final in the absence of a challenge before the courts –

August 9, 2024 0 Comments

CELEX:62020CJ0205_RES: Judgment of the Court (Grand Chamber) of 8 March 2022.#NE v Bezirkshauptmannschaft Hartberg-Fürstenfeld.#Request for a preliminary ruling from the Landesverwaltungsgericht Steiermark.#Reference for a preliminary ruling – Freedom to provide services – Posting of workers – Directive 2014/67/EU – Article 20 – Penalties – Proportionality – Direct effect – Principle of primacy of EU law.#Case C-205/20.

August 9, 2024 0 Comments

CELEX:62020CJ0247_RES: Judgment of the Court (Fifth Chamber) of 10 March 2022.#VI v Commissioners for Her Majesty's Revenue and Customs.#Request for a preliminary ruling from the Appeal Tribunal (Northern Ireland).#Reference for a preliminary ruling – Right to move and reside freely within the territory of the Member States – Article 21 TFEU – Directive 2004/38/EC – Article 7(1)(b) and Article 16 – Child who is a national of a Member State staying in another Member State – Right of residence derived from the parent who is the primary carer of that child – Requirement of comprehensive sickness insurance cover – Child having a permanent right of residence for part of the periods concerned.#Case C-247/20.

August 9, 2024 0 Comments

CELEX:62020TJ0004_RES: Judgment of the General Court (First Chamber) of 27 April 2022.#Sieć Badawcza Łukasiewicz – Port Polski Ośrodek Rozwoju Technologii v European Commission.#Arbitration clause – Grant agreement concluded in the context of the Seventh Framework Programme for research, technological development and demonstration activities (2007-2013) – Eligible costs – Request for reimbursement – Financial audit – OLAF investigation – Conflict of interest on account of family or emotional ties – Principle of good faith – Principle of non-discrimination on grounds of marital status – Legitimate expectations – Action for annulment – Debit notes – Acts inseparable from the contract – Act not open to challenge – Right to effective judicial review – Inadmissibility.#Case T-4/20.

August 9, 2024 0 Comments

CELEX:62019CJ0508_RES: Judgment of the Court (Grand Chamber) of 22 March 2022.#M.F. v J.M.#Request for a preliminary ruling from the Sąd Najwyższy.#Reference for a preliminary ruling – Article 267 TFEU – Interpretation sought by the referring court necessary to enable it to give judgment – Concept – Disciplinary proceedings brought against a judge of an ordinary court – Designation of the disciplinary court having jurisdiction to hear those proceedings by the President of the Disciplinary Chamber of the Sąd Najwyższy (Supreme Court, Poland) – Civil action for a declaration that a service relationship does not exist between the President of that disciplinary chamber and the Supreme Court – Lack of jurisdiction of the referring court to review the validity of the appointment of a Supreme Cou

August 9, 2024 0 Comments

CELEX:62020TJ0327_RES: Judgment of the General Court (Ninth Chamber) of 27 April 2022.#Group Nivelles v European Union Intellectual Property Office.#Case T-327/20.

August 9, 2024 0 Comments

CELEX:62019CJ0545_RES: Judgment of the Court (Second Chamber) of 17 March 2022.#AllianzGI-Fonds AEVN 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 of dividends paid to undertakings for collective investment (UCIs) – Resident and non-resident UCIs – Difference in treatment – Withholding tax imposed solely on dividends paid to non-resident UCIs – Comparability of the situations – Assessment – Account to be taken of the tax regime applicable to shareholders or unitholders in UCIs and of whether resident undertakings are subject to other taxes – None.#Case C-545/19.

August 9, 2024 0 Comments
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