modro poslovanje....

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:62020CJ0530: Judgment of the Court (Grand Chamber) of 22 December 2022.#SIA „ EUROAPTIEKA” v Ministru kabinets.#Reference for a preliminary ruling – Medicinal products for human use – Directive 2001/83/EC – Article 86(1) – Concept of ‘advertising of medicinal products’ – Article 87(3) – Rational use of medicinal products – Article 90 – Prohibited advertising methods – Advertising of medicinal products not subject to medical prescription and not reimbursed – Advertising by price – Advertising of promotional offers – Advertising of bundled sales – Prohibition.#Case C-530/20. December 22, 2022 0 Comments	CELEX:62021CJ0553: Judgment of the Court (Eighth Chamber) of 22 December 2022.#Hauptzollamt Hamburg v Shell Deutschland Oil GmbH.#Reference for a preliminary ruling – Directive 2003/96/EC – Taxation of energy products and electricity – Fourth indent of Article 5 – Differentiated rates of excise duty according to whether those products are for business or non-business use – Optional tax exemptions and reductions – Submission of an application for an optional tax reduction after the expiry of the period prescribed for that purpose but before the expiry of the period for assessment of the tax concerned – Principle of legal certainty – Principle of effectiveness – Principle of proportionality.#Case C-553/21. December 22, 2022 0 Comments
CELEX:62021CJ0383: Urteil des Gerichtshofs (Fünfte Kammer) vom 22. Dezember 2022.#Société de logement de service public (SLSP) “Sambre & Biesme” SCRL gegen Société wallonne du logement.#Vorlage zur Vorabentscheidung – Öffentliche Aufträge – Richtlinie 2014/24/EU – Vergabe eines öffentlichen Auftrags ohne Einleitung eines Ausschreibungsverfahrens – Öffentliche Aufträge zwischen Einrichtungen des öffentlichen Sektors – Art. 12 Abs. 3 – Öffentliche Aufträge, die ‚inhouse‘ vergeben werden – Begriff ‚ähnliche Kontrolle‘ – Voraussetzungen – Vertretung aller beteiligten öffentlichen Auftraggeber – Art. 12 Abs. 4 – Vertrag zwischen öffentlichen Auftraggebern, die gemeinsame Ziele von öffentlichem Interesse verfolgen – Begriff ‚Zusammenarbeit‘ – Voraussetzungen – Nicht fristgerechte Umse This document does not exist in English. December 22, 2022 0 Comments	CELEX:62021CJ0404: Judgment of the Court (Fifth Chamber) of 22 December 2022.#WP v Istituto nazionale della previdenza sociale and Repubblica italiana.#Reference for a preliminary ruling – European Central Bank (ECB) staff members – Transfer of pension rights acquired in a national pension scheme to the ECB pension scheme – Article 4(3) TEU – Principle of sincere cooperation – ECB Conditions of Employment – Article 8 of Annex IIIa – No provision of national law or agreement between the Member State concerned and the ECB.#Case C-404/21. December 22, 2022 0 Comments
CELEX:62021CJ0656: Judgment of the Court (Fifth Chamber) of 22 December 2022.#IM GESTÃO DE ATIVOS - SOCIEDADE GESTORA DE ORGANISMOS DE INVESTIMENTO COLETIVO, SA and Others v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Directive 2008/7/EC – Article 5(2)(a) – Indirect taxes on the raising of capital – Stamp duty on services relating to the marketing of shares in undertakings for collective investment in transferable securities.#Case C-656/21. December 22, 2022 0 Comments	CELEX:62021CJ0083: Judgment of the Court (Second Chamber) of 22 December 2022.#Airbnb Ireland UC and Airbnb Payments UK Ltd v Agenzia delle Entrate.#Reference for a preliminary ruling – Internal market – Article 114(2) TFEU – Exclusion of fiscal provisions – Directive 2000/31/EC – Information society services – Electronic commerce – Online property intermediation platform – Article 1(5)(a) – Exclusion of the ‘field of taxation’ – Directive 2006/123/EC – Services in the internal market – Article 2(3) – Exclusion of the ‘field of taxation’ – Directive (EU) 2015/1535 – Article 1(1)(e) and (f) – Concepts of ‘rule on services’ and ‘technical regulation’ – Obligation on providers of property intermediation services to collect and transmit to the tax authorities data on rental contracts and to wi December 22, 2022 0 Comments
CELEX:62021CJ0392: Judgment of the Court (Second Chamber) of 22 December 2022.#TJ v Inspectoratul General pentru Imigrări.#Reference for a preliminary ruling – Social policy – Protection of the safety and health of workers – Directive 90/270/EEC – Article 9(3) – Work with display screen equipment – Protection of workers’ eyes and eyesight – Special corrective appliances – Spectacles – Acquisition by the employee – Arrangements for the employer to meet the costs.#Case C-392/21. December 22, 2022 0 Comments	CELEX:62021CJ0148: Urteil des Gerichtshofs (Große Kammer) vom 22. Dezember 2022.#Christian Louboutin gegen Amazon Europe Core Sàrl u.a.#Vorlage zur Vorabentscheidung – Unionsmarke – Verordnung (EU) 2017/1001 – Art. 9 Abs. 2 Buchst. a – Rechte aus der Unionsmarke – Begriff ‚Benutzung‘ – Betreiber einer Online-Verkaufsplattform mit integriertem Online-Marktplatz – Anzeigen, die auf diesem Marktplatz von Drittanbietern veröffentlicht werden, die in diesen Anzeigen ein mit einer fremden Marke identisches Zeichen für Waren benutzen, die mit denjenigen identisch sind, für die diese Marke eingetragen ist – Wahrnehmung dieses Zeichens als fester Bestandteil der kommerziellen Kommunikation dieses Betreibers – Präsentationsweise der Anzeigen, die es nicht ermöglicht, die Angebote des Betr This document does not exist in English. December 22, 2022 0 Comments
CELEX:62019TJ0250: Judgment of the General Court (First Chamber) of 21 December 2022.#Tradición CZ, SL v European Union Intellectual Property Office.#Case T-250/19. December 22, 2022 0 Comments	CELEX:62021CJ0115: Judgment of the Court (Fourth Chamber) of 22 December 2022.#Oriol Junqueras i Vies v European Parliament.#Appeal – Institutional law – Members of the European Parliament – Loss of eligibility following a criminal conviction – Declaration that the seat of a Member of the European Parliament is vacant – Request to take an initiative as a matter of urgency to assert the immunity of a Member of the European Parliament – Action for annulment – Inadmissibility.#Case C-115/21 P. December 22, 2022 0 Comments
CELEX:62017TJ0617(01): Judgment of the General Court (Seventh Chamber) of 21 December 2022.#Vialto Consulting Kft. v European Commission.#Case T-617/17 RENV. December 22, 2022 0 Comments	CELEX:62018TJ0537: Judgment of the General Court (Seventh Chamber) of 21 December 2022.#Vialto Consulting Kft. v European Commission.#Case T-537/18. December 22, 2022 0 Comments
CELEX:62021TJ0554: Judgment of the General Court (First Chamber) of 21 December 2022.#European Lotto and Betting Ltd v European Union Intellectual Property Office.#Case T-554/21. December 22, 2022 0 Comments	CELEX:62021TJ0187: Judgment of the General Court (Fifth Chamber) of 21 December 2022.#Firearms United Network and Others v European Commission.#Case T-187/21. December 22, 2022 0 Comments
CELEX:62021TJ0243: Judgment of the General Court (First Chamber) of 21 December 2022.#Viktor Pavlovych Pshonka v Council of the European Union.#Case T-243/21. December 22, 2022 0 Comments	CELEX:62021TJ0777: Judgment of the General Court (Third Chamber) of 21 December 2022.#Trend Glass sp. z o.o. v European Union Intellectual Property Office.#Case T-777/21. December 22, 2022 0 Comments
CELEX:62022TJ0044: Judgment of the General Court (First Chamber) of 21 December 2022.#International Masis Tabak LLC v European Union Intellectual Property Office.#Case T-44/22. December 22, 2022 0 Comments	CELEX:62021TJ0242: Judgment of the General Court (First Chamber) of 21 December 2022.#Artem Viktorovych Pshonka v Council of the European Union.#Case T-242/21. December 22, 2022 0 Comments
CELEX:62022TJ0118: Judgment of the General Court (Fifth Chamber) of 21 December 2022.#OM v European Commission.#Case T-118/22. December 22, 2022 0 Comments	CELEX:62022TJ0129: Judgment of the General Court (Second Chamber) of 21 December 2022.#Simba Toys GmbH & Co. KG v European Union Intellectual Property Office.#Case T-129/22. December 22, 2022 0 Comments

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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

CELEX:62019TJ0250: Judgment of the General Court (First Chamber) of 21 December 2022.#Tradición CZ, SL v European Union Intellectual Property Office.#Case T-250/19.

CELEX:62017TJ0617(01): Judgment of the General Court (Seventh Chamber) of 21 December 2022.#Vialto Consulting Kft. v European Commission.#Case T-617/17 RENV.

CELEX:62018TJ0537: Judgment of the General Court (Seventh Chamber) of 21 December 2022.#Vialto Consulting Kft. v European Commission.#Case T-537/18.

CELEX:62021TJ0554: Judgment of the General Court (First Chamber) of 21 December 2022.#European Lotto and Betting Ltd v European Union Intellectual Property Office.#Case T-554/21.

CELEX:62021TJ0187: Judgment of the General Court (Fifth Chamber) of 21 December 2022.#Firearms United Network and Others v European Commission.#Case T-187/21.

CELEX:62021TJ0243: Judgment of the General Court (First Chamber) of 21 December 2022.#Viktor Pavlovych Pshonka v Council of the European Union.#Case T-243/21.

CELEX:62021TJ0777: Judgment of the General Court (Third Chamber) of 21 December 2022.#Trend Glass sp. z o.o. v European Union Intellectual Property Office.#Case T-777/21.

CELEX:62022TJ0044: Judgment of the General Court (First Chamber) of 21 December 2022.#International Masis Tabak LLC v European Union Intellectual Property Office.#Case T-44/22.

CELEX:62021TJ0242: Judgment of the General Court (First Chamber) of 21 December 2022.#Artem Viktorovych Pshonka v Council of the European Union.#Case T-242/21.

CELEX:62022TJ0118: Judgment of the General Court (Fifth Chamber) of 21 December 2022.#OM v European Commission.#Case T-118/22.

CELEX:62022TJ0129: Judgment of the General Court (Second Chamber) of 21 December 2022.#Simba Toys GmbH & Co. KG v European Union Intellectual Property Office.#Case T-129/22.

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