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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:62018CJ0278_SUM: Judgment of the Court (Eighth Chamber) of 28 February 2019.#Manuel Jorge Sequeira Mesquita v Fazenda Pública.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling — Value added tax (VAT) — Sixth Directive 77/388/EEC — Exemption — Article 13B(b) — Leasing or letting of immovable property — Meaning — Contract for the transfer of the use of land comprising vineyards for agricultural purposes.#Case C-278/18.

May 22, 2025 0 Comments

CELEX:62018CJ0245_SUM: Judgment of the Court (Tenth Chamber) of 21 March 2019.#Tecnoservice Int. Srl, in liquidation v Poste Italiane SpA.#Request for a preliminary ruling from the Tribunale ordinario di Udine.#Reference for a preliminary ruling — Payment services in the internal market — Directive 2007/64/EC — Article 74(2) — Payment order by credit transfer — Incorrect unique identifier provided by the payer — Execution of the payment transaction on the basis of the unique identifier — Liability of the payee’s payment service provider.#Case C-245/18.

May 22, 2025 0 Comments

CELEX:62018CJ0288_SUM: Judgment of the Court (Tenth Chamber) of 11 April 2019.#X BV v Staatssecretaris van Financiën.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Common Customs Tariff – Classification of goods – Combined Nomenclature – Subheadings 8528 51 00 and 8528 59 40 – LCD flat panel monitors capable of displaying signals from automatic data-processing systems – Agreement on trade in information technology products.#Case C-288/18.

May 22, 2025 0 Comments

CELEX:62017CJ0562_SUM: Judgment of the Court (Ninth Chamber) of 14 February 2019.#Nestrade SA v Agencia Estatal de la Administración Tributaria (AEAT) and Tribunal Económico-Administrativo Central (TEAC).#Request for a preliminary ruling from the Audiencia Nacional.#Reference for a preliminary ruling — Thirteenth Council Directive 86/560/EEC — Arrangements for the refund of value added tax (VAT) — Principles of equivalence and effectiveness — Company not established in the European Union — Preliminary and final decision refusing the refund of VAT — Incorrect VAT identification number.#Case C-562/17.

May 22, 2025 0 Comments

CELEX:62018CJ0095_SUM: Judgment of the Court (Fourth Chamber) of 19 September 2019.#Sociale Verzekeringsbank v F. van den Berg and Others.#Requests for a preliminary ruling from the Hoge Raad der Nederlanden.#References for a preliminary ruling — Social security for migrant workers — Regulation (EEC) No 1408/71 — Article 13 — Applicable law — Resident of a Member State falling within the scope of Regulation (EEC) No 1408/71 — Allowances under the old-age pension or child benefit schemes — Member State of residence and Member State of employment — Refusal.#Joined Cases C-95/18 and C-96/18.

May 22, 2025 0 Comments

CELEX:62024TJ0003: Judgment of the General Court (Seventh Chamber) of 13 November 2024.#Delvaux design coordination et finance (DDCF) v European Union Intellectual Property Office.#EU trade mark – Application for EU word mark SUSTAINABLE BY DESIGN – Absolute ground for refusal – No distinctive character – Article 7(1)(b) of Regulation (EU) 2017/1001.#Case T-3/24.

May 22, 2025 0 Comments

CELEX:62017CJ0587_SUM: Judgment of the Court (Fourth Chamber) of 30 January 2019.#Kingdom of Belgium v European Commission.#Appeal — European Agricultural Guarantee Fund (EAGF) — Regulation (EC) No 1290/2005 — Regulation (EU) No 1306/2013 — Expenses excluded from financing by the European Union — Unduly paid export refunds — Recovery — Not all judicial remedies were exhausted — No appeal on a point of law following the negative opinion of a lawyer authorised to act before the Cour de cassation (Belgium) — Article 267 TFEU — No reference for a preliminary ruling to the Court of Justice — Negligence on the part of a Member State.#Case C-587/17 P.

May 22, 2025 0 Comments

CELEX:62018CJ0377_SUM: Judgment of the Court (Second Chamber) of 5 September 2019.#Criminal proceedings against AH and Others.#Request for a preliminary ruling from the Spetsializiran nakazatelen sad.#Reference for a preliminary ruling — Judicial cooperation in criminal matters — Directive (EU) 2016/343 — Article 4(1) — Presumption of innocence — Public references to guilt — Agreement concluded between the prosecutor and the perpetrator of an offence — National case-law providing for the identification of accused persons who have not concluded such an agreement — Charter of Fundamental Rights — Article 48.#Case C-377/18.

May 22, 2025 0 Comments

CELEX:62018CJ0443_SUM: Judgment of the Court (Fifth Chamber) of 5 September 2019.#European Commission v Italian Republic.#Failure of a Member State to fulfil obligations – Protection of plant health – Directive 2000/29/EC – Protection against the introduction into and the spread within the European Union of organisms harmful to plants or plant products – Article 16(1) and (3) – Implementing Decision (EU) 2015/789 – Measures to prevent the introduction into and the spread within the European Union of Xylella fastidiosa (Wells et al.) – Article 7(2)(c) – Containment measures – Obligation to remove immediately infected plants in a 20 km strip in the infected zone – Article 7(7) – Obligation to monitor – Annual surveys – Article 6(2), (7) and (9) – Eradication measures – Persistent and general

May 22, 2025 0 Comments

CELEX:62018CJ0254_SUM: Judgment of the Court (Second Chamber) of 11 April 2019.#Syndicat des cadres de la sécurité intérieure v Premier ministre and Others.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling — Directive 2003/88/EC — Organisation of working time — Protection of the safety and health of workers — Maximum weekly working time — Reference period — Rolling or fixed nature — Derogation — Police officers.#Case C-254/18.

May 22, 2025 0 Comments

CELEX:62017CJ0686_SUM: Judgment of the Court (First Chamber) of 4 September 2019.#Zentrale zur Bekämpfung unlauteren Wettbewerbs Frankfurt am Main eV v Prime Champ Deutschland Pilzkulturen GmbH.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling — Common organisation of the markets in agricultural products — Fruit and vegetables — Marketing rules — Concept of ‘country of origin’ — Regulation (EC) No 1234/2007 — Article 113a(1) — Regulation (EU) No 1308/2013 — Article 76(1) — Definitions relating to the non-preferential origin of goods — Regulation (EEC) No 2913/92 — Article 23(1) and (2)(b) — Regulation (EU) No 952/2013 — Article 60(1) — Delegated Regulation (EU) 2015/2446 — Article 31(b) — Stages of production carried out in another Member Stat

May 22, 2025 0 Comments

CELEX:62018CO0756_SUM: Order of the Court (Eighth Chamber) of 24 October 2019.#LC and MD v easyJet Airline Co. Ltd.#Request for a preliminary ruling from the Tribunal d'instance d'Aulnay-sous-Bois.#Reference for a preliminary ruling — Rules of Procedure of the Court of Justice — Article 99 — Air transport — Regulation (EC) No 261/2004 — Long delay of a flight — Passengers’ right to compensation — Proof of the passenger’s presence for check-in — Reservation confirmed by the air carrier.#Case C-756/18.

May 22, 2025 0 Comments

CELEX:62021CJ0377_SUM: Judgment of the Court (Seventh Chamber) of 7 July 2022.#Ville de Mons and Zone de secours Hainaut - Centre v RM.#Reference for a preliminary ruling – Social policy – Directive 97/81/EC – Framework Agreement on part-time work – Clause 4 – Principle of non-discrimination – Principle of pro rata temporis – Taking into account, for the purposes of calculating the remuneration of a full-time professional firefighter, the length of service for remuneration purposes which he has acquired as a volunteer firefighter, in accordance with the principle of pro rata temporis.#Case C-377/21.

May 22, 2025 0 Comments

CELEX:62019CO0467_SUM: Order of the Court (Second Chamber) of 24 September 2019.#Criminal proceedings against QR.#Request for a preliminary ruling from the Spetsializiran nakazatelen sad.#Reference for a preliminary ruling — Urgent preliminary ruling procedure — Judicial cooperation in criminal matters — Directive (EU) 2016/343 — Article 7(4) — Strengthening of certain aspects of the presumption of innocence and of the right to be present at the trial in criminal proceedings — Right to remain silent and right not to incriminate oneself — Agreement between the prosecutor and the offender — Approval of such an agreement by the court — Condition — Consent of the other accused persons — Charter of Fundamental Rights of the European Union — Not applicable.#Case C-467/19 PPU.

May 22, 2025 0 Comments

CELEX:62018CJ0214_SUM: Judgment of the Court (Eighth Chamber) of 10 April 2019.#Proceedings brought by H. W.#Request for a preliminary ruling from the Sąd Rejonowy w Sopocie Wydział I Cywilny.#Reference for a preliminary ruling — Directive 2006/112/EC — Value added tax (VAT) — Court enforcement officer — Enforcement — Fees laid down by law — Administrative practice of the competent national authorities considering those fees to be inclusive of VAT — Principles of neutrality and proportionality.#Case C-214/18.

May 22, 2025 0 Comments

CELEX:62017CJ0681_SUM: Judgment of the Court (Sixth Chamber) of 27 March 2019.#slewo - schlafen leben wohnen GmbH v Sascha Ledowski.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling — Consumer protection — Directive 2011/83/EU — Article 6(1)(k) and Article 16(e) — Distance contract — Right of withdrawal — Exceptions — Concept of ‘sealed goods which are not suitable for return due to health protection or hygiene reasons and which have been unsealed by the consumer after delivery’ — Mattress whose protective seal has been removed by the consumer after delivery.#Case C-681/17.

May 22, 2025 0 Comments

CELEX:62017CJ0612_SUM: Judgment of the Court (Second Chamber) of 11 September 2019.#Federazione Italiana Golf (FIG) v Istituto Nazionale di Statistica - ISTAT and Ministero dell'Economia e delle Finanze and Federazione Italiana Sport Equestri (FISE) v Istituto Nazionale di Statistica - ISTAT and.#Requests for a preliminary ruling from the Corte dei Conti.#Reference for a preliminary ruling – Regulation (EU) No 549/2013 – European system of national and regional accounts in the European Union – Paragraph 20.15 of Annex A – Control by a National Olympic Committee of national sports federations in the form of non-profit institutions (NPIs) – Second sentence of paragraph 20.15 of Annex A – Definition of ‘public intervention in the form of general regulations applicable to all units working in

May 22, 2025 0 Comments

CELEX:62019CJ0290_SUM: Judgment of the Court (Sixth Chamber) of 19 December 2019.#RN v Home Credit Slovakia a.s.#Reference for a preliminary ruling — Consumer protection — Directive 2008/48/EC — Consumer credit agreements — Article 10(2) — Information to be included in credit agreements — Annual percentage rate of charge — Lack of indication of the exact percentage of that rate of charge — Rate of charge expressed as a range between 21.5% and 22.4%.#Case C-290/19.

May 22, 2025 0 Comments

CELEX:62017CJ0326_SUM: Judgment of the Court (Fourth Chamber) of 24 January 2019.#Directie van de Dienst Wegverkeer (RDW) v X et Y, X and Y v Directie van de Dienst Wegverkeer (RDW) and Directie van de Dienst Wegverkeer (RDW) v Z.#Request for a preliminary ruling from the Raad van State.#Reference for a preliminary ruling — Directive 1999/37/EC — Registration documents for vehicles — Omissions in the registration certificates — Mutual recognition — Directive 2007/46/EC — Vehicles manufactured prior to EU harmonisation of technical requirements — Alterations having an impact on the technical characteristics of the vehicle.#Case C-326/17.

May 22, 2025 0 Comments

CELEX:62017CJ0118_SUM: Judgment of the Court (Third Chamber) of 14 March 2019.#Zsuzsanna Dunai v ERSTE Bank Hungary Zrt.#Request for a preliminary ruling from the Budai Központi Kerületi Bíróság.#Reference for a preliminary ruling — Consumer protection — Unfair terms in consumer contracts — Directive 93/13/EEC — Article 1(2) — Article 6(1) — Loan contract denominated in a foreign currency — Exchange difference — Substitution of a legislative provision for an unfair term declared void — Exchange rate risk — Continued existence of the contract after the unfair term has been deleted — National system for a uniform interpretation of law.#Case C-118/17.

May 22, 2025 0 Comments
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