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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:62020CJ0140: Judgment of the Court (Grand Chamber) of 5 April 2022.#G.D. v The Commissioner of the Garda Síochána and Others.#Reference for a preliminary ruling – Processing of personal data in the electronic communications sector – Confidentiality of the communications – Providers of electronic communications services – General and indiscriminate retention of traffic and location data – Access to retained data – Subsequent court supervision – Directive 2002/58/EC – Article 15(1) – Charter of Fundamental Rights of the European Union – Articles 7, 8 and 11 and Article 52(1) – Possibility for a national court to restrict the temporal effect of a declaration of the invalidity of national legislation that is incompatible with EU law – Excluded.#Case C-140/20.

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CELEX:62020CJ0140_RES: Judgment of the Court (Grand Chamber) of 5 April 2022.#G.D. v The Commissioner of the Garda Síochána and Others.#Request for a preliminary ruling from the Supreme Court.#Reference for a preliminary ruling – Processing of personal data in the electronic communications sector – Confidentiality of the communications – Providers of electronic communications services – General and indiscriminate retention of traffic and location data – Access to retained data – Subsequent court supervision – Directive 2002/58/EC – Article 15(1) – Charter of Fundamental Rights of the European Union – Articles 7, 8 and 11 and Article 52(1) – Possibility for a national court to restrict the temporal effect of a declaration of the invalidity of national legislation that is incompatible with E

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CELEX:62020CJ0141: Judgment of the Court (First Chamber) of 1 December 2022.#Finanzamt Kiel v Norddeutsche Gesellschaft für Diakonie mbH.#Reference for a preliminary ruling – Value added tax (VAT) – Sixth Directive 77/388/EEC – Second subparagraph of Article 4(4) – Taxable persons – Option for Member States to treat as a single taxable person entities that are legally independent but closely bound to one another by financial, economic and organisational links (‘VAT group’) – National legislation designating the controlling company of a VAT group as a single taxable person – Concept of ‘close financial links’ – Need for the controlling company to have a majority of voting rights as well as a majority shareholding – No need – Assessment of the independence of an economic entity in the light

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CELEX:62020CJ0142_SUM: Judgment of the Court (First Chamber) of 6 May 2021.#Analisi G. Caracciolo srl v Regione Siciliana - Assessorato regionale della salute - Dipartimento regionale per la pianificazione and Others.#Reference for a preliminary ruling – Approximation of laws – Regulation (EC) No 765/2008 – Requirements for accreditation and market surveillance relating to the marketing of products – Single national accreditation body – Issuing of the accreditation certificate to conformity assessment bodies – Accreditation body having its seat in a third State – Article 56 TFEU – Article 102 TFEU – Articles 20 and 21 of the Charter of Fundamental Rights of the European Union – Validity.#Case C-142/20.

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CELEX:62020CJ0143:           Arrêt de la Cour (troisième chambre) du 24 février 2022.#A contre O.#Renvoi préjudiciel – Libre prestation de services – Assurance directe sur la vie – Contrats d’assurance-vie à capital variable liés à des fonds de placement dits “unit-linked” – Directive 2002/83/CE – Article 36 – Directive 2002/92/CE – Article 12, paragraphe 3 – Obligation d’information précontractuelle – Informations sur la nature des actifs représentatifs des contrats d’assurance “unit-linked” – Champ d’application – Portée – Directive 2005/29/CE – Article 7 – Pratiques commerciales déloyales – Omission trompeuse.#Affaire C-143/20.

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CELEX:62020CJ0143_SUM: Judgment of the Court (Third Chamber) of 24 February 2022.#A v O and G.W. and E..S. v A. Towarzystwo Ubezpieczeń Życie S.A.#Reference for a preliminary ruling – Freedom to provide services – Direct life assurance – ‘Unit-linked’ open-ended group endowment and life assurance contracts – Directive 2002/83/EC – Article 36 – Directive 2002/92/EC – Article 12(3) – Pre-contractual information disclosure – Information as to the nature of the underlying assets of ‘unit-linked’ assurance contracts – Field of application – Scope – Directive 2005/29/EC – Article 7 – Unfair commercial practices – Misleading omission.#Joined Cases C-143/20 and C-213/20.

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CELEX:62020CJ0144_SUM: Judgment of the Court (Fifth Chamber) of 9 September 2021.#AS „LatRailNet” and „Latvijas dzelzceļš” VAS v Valsts dzelzceļa administrācija.#Request for a preliminary ruling from the Administratīvā rajona tiesa.#Reference for a preliminary ruling – Rail transport – Directive 2012/34/EU – Articles 32 and 56 – Railway infrastructure charging – Independence of the infrastructure manager – Functions of the regulatory body – Concept of ‘optimal competitiveness of rail market segments’ – Exclusive right on a rail segment – Public service operator.#Case C-144/20.

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CELEX:62020CJ0145: Judgment of the Court (Grand Chamber) of 14 July 2022.#DS v Porsche Inter Auto GmbH & Co KG and Volkswagen AG.#Reference for a preliminary ruling – Approximation of laws – Regulation (EC) No 715/2007 – Approval of motor vehicles – Article 5(2) – Defeat device – Motor vehicles – Diesel engines – Emission control system – Software installed in the electronic engine controller – Exhaust gas recirculation valve (‘EGR valve’) – Reduction in nitrogen oxide (NOx) emissions limited by a ‘temperature window’ – Prohibition on the use of defeat devices that reduce the effectiveness of emission control systems – Article 5(2)(a) – Exception to that prohibition – Consumer protection – Directive 1999/44/EC – Sale of consumer goods and associated guarantees – Article 2(2)(d) – Concept o

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CELEX:62020CJ0145_RES: Judgment of the Court (Grand Chamber) of 14 July 2022.#DS v Porsche Inter Auto GmbH & Co KG and Volkswagen AG.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling – Approximation of laws – Regulation (EC) No 715/2007 – Approval of motor vehicles – Article 5(2) – Defeat device – Motor vehicles – Diesel engines – Emission control system – Software installed in the electronic engine controller – Exhaust gas recirculation valve (‘EGR valve’) – Reduction in nitrogen oxide (NOx) emissions limited by a ‘temperature window’ – Prohibition on the use of defeat devices that reduce the effectiveness of emission control systems – Article 5(2)(a) – Exception to that prohibition – Consumer protection – Directive 1999/44/EC – Sale of co

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CELEX:62020CJ0147: Judgment of the Court (Fifth Chamber) of 17 November 2022.#Novartis Pharma GmbH v Abacus Medicine A/S.#Reference for a preliminary ruling – Intellectual property – EU trade mark – Regulation (EU) 2017/1001 – Article 9(2) – Rights conferred by a mark – Article 15 – Exhaustion of the rights conferred by a trade mark – Parallel import of medicinal products – Repackaging of the product bearing the mark – New outer packaging – Opposition by the proprietor of the mark – Artificial partitioning of the markets between Member States – Medicinal products for human use – Directive 2001/83/EC – Article 47a – Safety features – Replacement – Equivalent features – Delegated Regulation (EU) 2016/161 – Article 3(2) – Anti-tampering device – Unique identifier.#Case C-147/20.

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CELEX:62020CJ0151: Judgment of the Court (Grand Chamber) of 22 March 2022.#Bundeswettbewerbsbehörde v Nordzucker AG and Others.#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.

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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.

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CELEX:62020CJ0152_SUM: Judgment of the Court (First Chamber) of 15 July 2021.#DG and EH v SC Gruber Logistics SRL and Sindicatul Lucrătorilor din Transporturi v SC Samidani Trans SRL.#Requests for a preliminary ruling from the Tribunalul Mureş.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Law applicable to contractual obligations – Regulation (EC) No 593/2008 – Articles 3 and 8 – Choice of law by the parties – Individual employment contracts – Employees who perform work in more than one Member State – Existence of closer connections with a country other than that in which or from which the employee habitually carries out his or her work or in which the place of business through which the employee was engaged is situated – Concept of ‘provisions which cannot

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CELEX:62020CJ0159:           Arrêt de la Cour (cinquième chambre) du 14 juillet 2022.#Commission européenne contre Royaume de Danemark.#Manquement d’État – Règlement (UE) no 1151/2012 – Systèmes de qualité applicables aux produits agricoles et aux denrées alimentaires – Article 13 – Utilisation de l’appellation d’origine protégée (AOP) “Feta” pour désigner du fromage produit au Danemark et destiné à l’exportation vers des pays tiers – Article 4, paragraphe 3, TUE – Principe de coopération loyale.#Affaire C-159/20.

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CELEX:62020CJ0160: Judgment of the Court (Grand Chamber) of 22 February 2022.#Stichting Rookpreventie Jeugd and Others v Staatssecretaris van Volksgezondheid, Welzijn en Sport.#Reference for a preliminary ruling – Directive 2014/40/EU – Manufacture, presentation and sale of tobacco products – Products not complying with the maximum emission levels – Prohibition on placing on the market – Measurement method – Filter cigarettes with small ventilation holes – Measurement of the emissions on the basis of ISO standards – Standards not published in the Official Journal of the European Union – Compliance with the publication requirements laid down in Article 297(1) TFEU read in the light of the principle of legal certainty – Compliance with the principle of transparency.#Case C-160/20.

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CELEX:62020CJ0160_RES: Judgment of the Court (Grand Chamber) of 22 February 2022.#Stichting Rookpreventie Jeugd and Others v Staatssecretaris van Volksgezondheid, Welzijn en Sport.#Request for a preliminary ruling from the Rechtbank Rotterdam.#Reference for a preliminary ruling – Directive 2014/40/EU – Manufacture, presentation and sale of tobacco products – Products not complying with the maximum emission levels – Prohibition on placing on the market – Measurement method – Filter cigarettes with small ventilation holes – Measurement of the emissions on the basis of ISO standards – Standards not published in the Official Journal of the European Union – Compliance with the publication requirements laid down in Article 297(1) TFEU read in the light of the principle of legal certainty – Compl

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CELEX:62020CJ0161: Judgment of the Court (Grand Chamber) of 5 April 2022.#European Commission v Council of the European Union.#Action for annulment – Council decision, contained in the act of the Permanent Representatives Committee (Coreper) of 5 February 2020, endorsing the submission to the International Maritime Organisation (IMO) concerning the introduction of life cycle guidelines to estimate well-to-tank greenhouse gas emissions of sustainable alternative fuels – Article 17(1) TEU – External representation of the European Union – Transmission of that submission to the IMO by the Member State holding the Presidency of the Council, on behalf of the Member States and the Commission.#Case C-161/20.

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CELEX:62020CJ0161_RES: Judgment of the Court (Grand Chamber) of 5 April 2022.#European Commission v Council of the European Union.#Action for annulment – Council decision, contained in the act of the Permanent Representatives Committee (Coreper) of 5 February 2020, endorsing the submission to the International Maritime Organisation (IMO) concerning the introduction of life cycle guidelines to estimate well-to-tank greenhouse gas emissions of sustainable alternative fuels – Article 17(1) TEU – External representation of the European Union – Transmission of that submission to the IMO by the Member State holding the Presidency of the Council, on behalf of the Member States and the Commission.#Case C-161/20.

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CELEX:62020CJ0162:           Arrêt de la Cour (septième chambre) du 3 mars 2022.#WV contre Service européen pour l'action extérieure.#Pourvoi – Fonction publique – Fonctionnaires – Statut des fonctionnaires de l’Union européenne – Article 60, premier alinéa – Absence irrégulière – Portée – Imputation sur la durée du congé annuel – Retenue sur la rémunération – Fonctionnaire ayant manqué aux obligations qui lui incombent en vertu des articles 21 et 55 du statut.#Affaire C-162/20 P.

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CELEX:62020CJ0162_SUM: Judgment of the Court (Seventh Chamber) of 3 March 2022.#WV v European External Action Service.#Appeal – Civil service – Officials – Staff Regulations of Officials of the European Union – Article 60, first paragraph – Unauthorised absence – Scope – Deduction from annual leave – Amounts withheld from remuneration – Official who has failed to fulfil his or her obligations under Articles 21 and 55 of the Staff Regulations.#Case C-162/20 P.

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CELEX:62020CJ0166_SUM: Judgment of the Court (Sixth Chamber) of 8 July 2021.#BB v Lietuvos Respublikos sveikatos apsaugos ministerija.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling – Recognition of professional qualifications – Directive 2005/36/EC – Article 1 and Article 10(b) – Professional qualifications obtained in several Member States – Conditions for obtaining – No formal evidence of qualifications – Articles 45 and 49 TFEU – Workers – Freedom of establishment.#Case C-166/20.

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CELEX:62020CJ0172:           Arrêt de la Cour (septième chambre) du 3 mars 2022.#WV contre Service européen pour l'action extérieure.#Pourvoi – Fonction publique – Demande d’assistance – Statut des fonctionnaires de l’Union européenne – Article 90, paragraphes 1 et 2 – Jour de l’introduction de la demande – Décision implicite de rejet de la demande – Réclamation – Introduction – Délai – Erreur excusable.#Affaire C-172/20 P.

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CELEX:62020CJ0175:           Arrêt de la Cour (cinquième chambre) du 24 février 2022.#SIA „SS” contre Valsts ieņēmumu dienests.#Renvoi préjudiciel – Protection des personnes physiques à l’égard du traitement des données à caractère personnel – Règlement (UE) 2016/679 – Article 2 – Champ d’application – Article 4 – Notion de “traitement” – Article 5 – Principes relatifs au traitement – Limitation des finalités – Minimisation des données – Article 6 – Licéité du traitement – Traitement nécessaire à l’exécution d’une mission d’intérêt public dont est investi le responsable du traitement – Traitement nécessaire au respect d’une obligation légale à laquelle le responsable du traitement est soumis – Article 23 – Limitations – Traitement des données à des fins fiscales – Demande de communication

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CELEX:62020CJ0176:           Arrêt de la Cour (deuxième chambre) du 7 avril 2022.#SC Avio Lucos SRL contre Agenţia de Plăţi şi Intervenţie pentru Agricultură – Centrul judeţean Dolj et Agenţia de Plăţi şi Intervenţie pentru Agricultură (APIA) – Aparat Central.#Renvoi préjudiciel – Agriculture – Politique agricole commune – Régimes de soutien direct – Règles communes – Régime de paiement unique à la surface – Règlement (UE) no 1307/2013 – Article 4, paragraphe 1, sous a) et c), et paragraphe 2, sous b) – Réglementation nationale conditionnant le soutien direct à la détention par l’agriculteur de ses propres animaux – Article 9, paragraphe 1 – Notion d’“agriculteur actif” – Règlement (UE) no 1306/2013 – Article 60 – Clause de contournement – Notion de “conditions créées artificiellement”.#A

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CELEX:62020CJ0176_SUM: Judgment of the Court (Second Chamber) of 7 April 2022.#SC Avio Lucos SRL v Agenţia de Plăţi şi Intervenţie pentru Agricultură – Centrul judeţean Dolj and Agenţia de Plăţi şi Intervenţie pentru Agricultură (APIA) – Aparat Central.#Reference for a preliminary ruling – Agriculture – Common agricultural policy – Direct support schemes – Common rules – Single area payment scheme – Regulation (EU) No 1307/2013 – Article 4(1)(a) and (c) and Article 4(2)(b) – National legislation making direct support conditional on the farmer keeping his own animals – Article 9(1) – Concept of ‘active farmer’ – Regulation (EU) No 1306/2013 – Article 60 – Circumvention clause – Concept of ‘artificially created conditions’.#Case C-176/20.

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CELEX:62020CJ0177: Judgment of the Court (Third Chamber) of 10 March 2022.#ˮGrossmaniaˮ Mezőgazdasági Termelő és Szolgáltató Kft v Vas Megyei Kormányhivatal.#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 – Principles of equivalence and effectiveness – Liability of the Member State.#Case C-177/

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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 –

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