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Pravice plačnikov davkov v Sloveniji - TAXPAYERS RIGHTS in SLOVENIA

Spoštovani, vse pravice plačnikov davkov, kot so opisane v tem prispevku, so opredeljene v Ustavi Republike Slovenije (in Listini EU o temeljnih pravicah, Evropski konvenciji za človekove pravice ipd.). Slovenija nima uvedenega Kodeksa pravic plačnikov davkov (in določene pravice udejanja pomanjkljivo), zato je sistematika PPD na našem spletnem mestu urejena po kanadskem modelu. Zato (ker imamo težave na nivoju zakonov in na nivoju izvjanja zakonov) lahko določene pravice (npr. p. do zasebnosti) udejanjamo zgolj na podlagi vložitve pravnih sredstev.

Link: KODEKS ZA PRAVICE PLAČNIKOV DAVKOV ZDSS, ki ga je sprejela Zbornica davčnih svetovalcev Slovenije
s ciljem spodbujanja odločevalcev pri nas, da zberejo pogum in uvedejo Kodeks - tudi za slovenske plačnike davkov.

 

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CELEX:62021CJ0296: Judgment of the Court (Third Chamber) of 24 November 2022.#Proceedings brought by A.#Reference for a preliminary ruling – Control of the acquisition and possession of weapons – Directive 91/477/EEC – Annex I, Part III – Deactivation standards and techniques – Implementing Regulation (EU) 2015/2403 – Verification and certification of deactivation of firearms – Article 3 – Verifying entity approved by a national authority – Issuance of a deactivation certificate – Entity not included on the list published by the European Commission – Transfer of deactivated firearms within the European Union – Article 7 – Mutual recognition.#Case C-296/21.

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CELEX:62021CJ0299:           Arrêt de la Cour (dixième chambre) du 2 juin 2022.#EM contre Parlement européen.#Pourvoi – Fonction publique – Parlement européen – Agent temporaire au service d’un groupe politique – Statut des fonctionnaires de l’Union européenne – Article 7 – Transfert – Article 12 et article 12 bis, paragraphe 3 – Notion de “harcèlement moral” – Absence d’attribution de tâches – Régime applicable aux autres agents de l’Union européenne – Demande d’assistance – Préjudice – Indemnisation.#Affaire C-299/21 P.

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CELEX:62021CJ0300: Judgment of the Court (Third Chamber) of 4 May 2023.#UI v Österreichische Post AG.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 82(1) – Right to compensation for damage caused by data processing that infringes that regulation – Conditions governing the right to compensation – Mere infringement of that regulation not sufficient – Need for damage caused by that infringement – Compensation for non-material damage resulting from such processing – Incompatibility of a national rule making compensation for such damage subject to the exceeding of a threshold of seriousness – Rules for the determination of damages by national courts.#Case C-300/21.

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CELEX:62021CJ0301:           Arrêt de la Cour (sixième chambre) du 20 octobre 2022.#Curtea de Apel Alba Iulia e.a. contre YF e.a.#Renvoi préjudiciel – Politique sociale – Égalité de traitement en matière d’emploi et de travail – Directive 2000/78/CE – Article 2, paragraphes 1 et 2 – Interdiction de discrimination fondée sur l’âge – Réglementation nationale ayant pour effet que le traitement perçu par certains magistrats est plus élevé que celui d’autres magistrats de même rang et exerçant les mêmes fonctions – Article 1er – Objet – Caractère exhaustif des discriminations énumérées.#Affaire C-301/21.

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CELEX:62021CJ0304: Judgment of the Court (Seventh Chamber) of 17 November 2022.#VT v Ministero dell'Interno and Ministero dell'interno - Dipartimento della Pubblica Sicurezza - Direzione centrale per le risorse umane.#Reference for a preliminary ruling – Social policy – Equal treatment in employment and occupation – Article 21 of the Charter of Fundamental Rights of the European Union – Directive 2000/78/EC – Article 2(2), Article 4(1) and Article 6(1) – Prohibition of discrimination on grounds of age – National legislation fixing a maximum age limit of 30 years for the recruitment of police commissioners – Justification.#Case C-304/21.

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CELEX:62021CJ0306:           Arrêt de la Cour (huitième chambre) du 20 octobre 2022.#Komisia za zashtita na lichnite danni et Tsentralna izbiratelna komisia contre Koalitsia „Demokratichna Bulgaria - Obedinenie“.#Renvoi préjudiciel – Protection des données à caractère personnel – Règlement (UE) 2016/679 – Champ d’application – Article 2, paragraphe 2, sous a) – Notion d’“activité qui ne relève pas du champ d’application du droit de l’Union” – Élections nationales et européennes – Article 6, paragraphe 1, sous e) – Licéité du traitement – Article 58 – Acte adopté par les autorités de contrôle limitant, ou le cas échéant, interdisant l’enregistrement vidéo du dépouillement du scrutin dans les locaux électoraux.#Affaire C-306/21.

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CELEX:62021CJ0308: Judgment of the Court (Eighth Chamber) of 7 July 2022.#KU and Others v SATA International – Azores Airlines SA.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Compensation and assistance to passengers – Cancellation or long delay of flights – Article 5(3) – Exemption from the obligation to pay compensation – Extraordinary circumstances – Generalised failure of the aircraft refuelling system at the airport.#Case C-308/21.

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CELEX:62021CJ0308_SUM: Judgment of the Court (Eighth Chamber) of 7 July 2022.#KU and Others v SATA International – Azores Airlines SA.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Compensation and assistance to passengers – Cancellation or long delay of flights – Article 5(3) – Exemption from the obligation to pay compensation – Extraordinary circumstances – Generalised failure of the aircraft refuelling system at the airport.#Case C-308/21.

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CELEX:62021CJ0310: Judgment of the Court (Tenth Chamber) of 1 August 2022.#Aquind Ltd and Others v European Commission.#Appeal – Energy – Regulation (EU) No 347/2013 – Trans-European energy infrastructure – Projects of common interest of the European Union – Article 3(4) and Article 16 – Delegation of power to the European Commission – Article 290 TFEU – Delegated Regulation (EU) 2020/389 – Amendment of the list of projects of common interest of the Union – Act adopted by the Commission – Right of objection of the European Parliament and of the Council of the European Union – Time limit – Nature of the act before the expiry of that period.#Case C-310/21 P.

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CELEX:62021CJ0310_INF: Judgment of the Court (Tenth Chamber) of 1 August 2022.#Aquind Ltd and Others v European Commission.#Appeal – Energy – Regulation (EU) No 347/2013 – Trans-European energy infrastructure – Projects of common interest of the European Union – Article 3(4) and Article 16 – Delegation of power to the European Commission – Article 290 TFEU – Delegated Regulation (EU) 2020/389 – Amendment of the list of projects of common interest of the Union – Act adopted by the Commission – Right of objection of the European Parliament and of the Council of the European Union – Time limit – Nature of the act before the expiry of that period.#Case C-310/21 P.

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CELEX:62021CJ0311: Judgment of the Court (Second Chamber) of 15 December 2022.#CM v TimePartner Personalmanagement GmbH.#Reference for a preliminary ruling – Employment and social policy – Temporary agency work – Directive 2008/104/EC – Article 5 – Principle of equal treatment – Need to respect, in the event of derogation from that principle, the overall protection of temporary agency workers – Collective agreement providing for lower pay than that of staff recruited directly by the user undertaking – Effective judicial protection – Judicial review.#Case C-311/21.

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CELEX:62021CJ0311_RES: Judgment of the Court (Second Chamber) of 15 December 2022.#CM v TimePartner Personalmanagement GmbH.#Request for a preliminary ruling from the Bundesarbeitsgericht.#Reference for a preliminary ruling – Employment and social policy – Temporary agency work – Directive 2008/104/EC – Article 5 – Principle of equal treatment – Need to respect, in the event of derogation from that principle, the overall protection of temporary agency workers – Collective agreement providing for lower pay than that of staff recruited directly by the user undertaking – Effective judicial protection – Judicial review.#Case C-311/21.

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CELEX:62021CJ0312: Judgment of the Court (Second Chamber) of 16 February 2023.#Tráficos Manuel Ferrer S.L. and Ignacio v Daimler AG.#Reference for a preliminary ruling – Competition – Compensation for harm caused by a practice prohibited under Article 101(1) TFEU – Decision of the Commission finding the existence of collusive arrangements on pricing and gross price increases for trucks in the European Economic Area (EEA) – National rule of civil procedure under which, in the event that the claim is upheld in part, costs are to be borne by each party, except in cases of wrongful conduct – Procedural autonomy of the Member States – Principles of effectiveness and equivalence – Directive 2014/104/EU – Objectives and overall balance – Article 3 – Right to full compensation for the harm suffere

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CELEX:62021CJ0312_RES: Judgment of the Court (Second Chamber) of 16 February 2023.#Tráficos Manuel Ferrer S.L. and Ignacio v Daimler AG.#Request for a preliminary ruling from the Juzgado de lo Mercantil Valencia.#Reference for a preliminary ruling – Competition – Compensation for harm caused by a practice prohibited under Article 101(1) TFEU – Decision of the Commission finding the existence of collusive arrangements on pricing and gross price increases for trucks in the European Economic Area (EEA) – National rule of civil procedure under which, in the event that the claim is upheld in part, costs are to be borne by each party, except in cases of wrongful conduct – Procedural autonomy of the Member States – Principles of effectiveness and equivalence – Directive 2014/104/EU – Objectives a

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CELEX:62021CJ0319: Judgment of the Court (Eighth Chamber) of 1 August 2022.#Agecontrol SpA v ZR and Lidl Italia Srl.#Reference for a preliminary ruling – Agriculture – Common organisation of the markets – Regulation (EC) No 1234/2007 – Packed fresh fruit and vegetables – Commission Implementing Regulation (EU) No 543/2011 – Conformity check – Transport to a point of sale of the same company – Accompanying document – Indication of country of origin.#Case C-319/21.

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CELEX:62021CJ0320: Judgment of the Court (Fourth Chamber) of 28 September 2023.#Ryanair DAC v European Commission.#Appeal – State aid – Article 107(2)(b) TFEU – Swedish air transport market – Aid granted by the Kingdom of Sweden to an airline amid the COVID-19 pandemic – Temporary Framework for State aid measures – State guarantee for a revolving credit facility – Decision by the European Commission not to raise objections – Aid intended to make good the damage suffered by a single victim – Principles of proportionality and non-discrimination – Freedom of establishment and freedom to provide services.#Case C-320/21 P.

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CELEX:62021CJ0321: Judgment of the Court (Fourth Chamber) of 28 September 2023.#Ryanair DAC v European Commission.#Appeal – State aid – Article 107(2)(b) TFEU – Danish air transport market – Aid granted by the Kingdom of Denmark to an airline amid the COVID-19 pandemic – Temporary Framework for State aid measures – State guarantee for a revolving credit facility – Decision by the European Commission not to raise objections – Aid intended to make good the damage suffered by a single victim – Principles of proportionality and non-discrimination – Freedom of establishment and freedom to provide services.#Case C-321/21 P.

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CELEX:62021CJ0323: Judgment of the Court (First Chamber) of 12 January 2023.#Staatssecretaris van Justitie en Veiligheid and K. v B. and Others.#References for a preliminary ruling – Regulation (EU) No 604/2013 – Determining the Member State responsible for examining an application for international protection – Lodging of multiple applications for international protection in three Member States – Article 29 – Time limit for transfer – Expiry – Transfer of responsibility for examining the application – Article 27 – Remedy – Scope of judicial review – Possibility for the applicant to rely on the transfer of responsibility for examining the application.#Joined Cases C-323/21 to C-325/21.

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CELEX:62021CJ0326: Judgment of the Court (Tenth Chamber) of 15 September 2022.#PNB Banka AS v European Central Bank.#Appeal – Economic and monetary policy – Prudential supervision of credit institutions – Insolvency proceedings – Refusal by the European Central Bank (ECB) to grant the request of the board of directors of a credit institution seeking an order instructing the insolvency administrator of that institution to grant the lawyer authorised by that board access to the premises, information, staff and resources of that institution – Competence of the author of the measure – Article 263 TFEU – Measure open to an annulment action – Inadmissibility.#Case C-326/21 P.

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CELEX:62021CJ0326_INF: Judgment of the Court (Tenth Chamber) of 15 September 2022.#PNB Banka AS v European Central Bank.#Appeal – Economic and monetary policy – Prudential supervision of credit institutions – Insolvency proceedings – Refusal by the European Central Bank (ECB) to grant the request of the board of directors of a credit institution seeking an order instructing the insolvency administrator of that institution to grant the lawyer authorised by that board access to the premises, information, staff and resources of that institution – Competence of the author of the measure – Article 263 TFEU – Measure open to an annulment action – Inadmissibility.#Case C-326/21 P.

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CELEX:62021CJ0329: Judgment of the Court (Fifth Chamber) of 20 April 2023.#DIGI Communications NV v Nemzeti Média- és Hírközlési Hatóság Hivatala.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Telecommunications – Electronic communications networks and services – Directive 2002/21/EC (Framework Directive) – Article 4(1) – Directive 2002/20/EC (Authorisation Directive) – Article 7 – Award of rights to use frequencies – Auction procedure – Holding company not registered as a provider of electronic communications services in the Member State concerned – Exclusion from the award procedure – Right of appeal against the award decision.#Case C-329/21.

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CELEX:62021CJ0329_RES: Judgment of the Court (Fifth Chamber) of 20 April 2023.#DIGI Communications NV v Nemzeti Média- és Hírközlési Hatóság Hivatala.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Telecommunications – Electronic communications networks and services – Directive 2002/21/EC (Framework Directive) – Article 4(1) – Directive 2002/20/EC (Authorisation Directive) – Article 7 – Award of rights to use frequencies – Auction procedure – Holding company not registered as a provider of electronic communications services in the Member State concerned – Exclusion from the award procedure – Right of appeal against the award decision.#Case C-329/21.

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CELEX:62021CJ0330: Judgment of the Court (Eighth Chamber) of 22 September 2022.#The Escape Center BVBA v Belgische Staat.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Annex III, point 14 – Concept of the ‘use of sporting facilities’ – Fitness centres – Individual or group coaching.#Case C-330/21.

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CELEX:62021CJ0331:           Arrêt de la Cour (troisième chambre) du 26 octobre 2023.#Autoridade da Concorrência e.a. contre Ministério Público.#Renvoi préjudiciel – Article 101 TFUE – Ententes – Interdiction des ententes – Accords entre entreprises – Distinction entre un accord vertical et un accord horizontal – Concurrence potentielle – Restriction de la concurrence par objet ou par effet – Accord entre un fournisseur d’électricité et un détaillant de produits de grande consommation exploitant des hypermarchés et des supermarchés – Clause de non-concurrence – Règlement (UE) no 330/2010 – Contrat d’agence – Libéralisation du marché de fourniture d’électricité.#Affaire C-331/21.

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CELEX:62021CJ0331_SUM: Judgment of the Court (Third Chamber) of 26 October 2023.#Autoridade da Concorrência and Others v Ministério Público.#Reference for a preliminary ruling – Article 101 TFEU – Agreements, decisions and concerted practices – Prohibition of agreements, decisions and concerted practices – Agreements between undertakings – Distinction between a vertical and a horizontal agreement – Potential competition – Restriction of competition by object or by effect – Agreement between a supplier of electricity and a retailer of consumer products operating hypermarkets and supermarkets – Non-compete clause – Regulation (EU) No 330/2010 – Agency contract – Liberalisation of the market for the supply of electricity.#Case C-331/21.

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CELEX:62021CJ0332: Judgment of the Court (Tenth Chamber) of 22 December 2022.#Quadrant Amroq Beverages SRL v Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili.#Reference for a preliminary ruling – Harmonisation of fiscal legislation – Directive 92/83/EEC – Harmonisation of the structures of excise duties on alcohol and alcoholic beverages – Excise duty – Ethyl alcohol – Exemptions – Article 27(1)(e) – Production of flavours for the preparation of foodstuffs and non-alcoholic beverages with an alcohol strength not exceeding 1.2% volume – Scope – Principles of proportionality and effectiveness.#Case C-332/21.

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CELEX:62021CJ0333: Judgment of the Court (Grand Chamber) of 21 December 2023.#European Superleague Company, S.L. v Unión de Federaciones Europeas de Fútbol (UEFA) and Fédération internationale de football association (FIFA).#Request for a preliminary ruling – Competition – Internal market – Rules introduced by international sports associations – Professional football – Private law entities vested with regulatory, control and decision-making powers, and the power to impose sanctions – Rules on prior approval of competitions, on the participation of football clubs and players in those competitions, and also on the exploitation of commercial and media rights related to those competitions – Parallel pursuit of economic activities – Organisation and marketing of competitions – Exploitation of r

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CELEX:62021CJ0333_RES: Judgment of the Court (Grand Chamber) of 21 December 2023.#European Superleague Company, SL v Fédération internationale de football association (FIFA) and Union of European Football Associations (UEFA).#Request for a preliminary ruling from the Juzgado de lo Mercantil de Madrid.#Request for a preliminary ruling – Competition – Internal market – Rules introduced by international sports associations – Professional football – Private law entities vested with regulatory, control and decision-making powers, and the power to impose sanctions – Rules on prior approval of competitions, on the participation of football clubs and players in those competitions, and also on the exploitation of commercial and media rights related to those competitions – Parallel pursuit of econom

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