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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:62021CC0407: Opinion of Advocate General Medina delivered on 15 September 2022.###

September 15, 2022 0 Comments

CELEX:62020CJ0705: Judgment of the Court (Second Chamber) of 15 September 2022.#Fossil (Gibraltar) Limited v Commissioner of Income Tax.#Reference for a preliminary ruling – State aid – Aid schemes implemented by the Government of Gibraltar concerning corporate income tax – Decision (EU) 2019/700 – Non-taxation of passive interest and royalty income – Decision of the European Commission declaring the aid scheme unlawful and incompatible with the internal market – Recovery obligation – Scope – Domestic provision which was not the subject of the Commission’s investigation concerning the State aid at issue – Set-off of the tax paid abroad in order to prevent double taxation.#Case C-705/20.

September 15, 2022 0 Comments

CELEX:62022CO0036_INF:           Ordonnance de la Cour (huitième chambre) du 6 septembre 2022.#Silvia González Sordo e.a. contre Commission européenne.#Pourvoi – Article 181 du règlement de procédure de la Cour – Politique sociale – Directive 1999/70/CE – Mesures de transposition – Plainte auprès de la Commission européenne visant à faire constater la violation du droit de l’Union par le Royaume de l’Espagne – Absence d’engagement d’une procédure en manquement – Recours en carence.#Affaire C-36/22 P.

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September 15, 2022 0 Comments

CELEX:62021CJ0058: Judgment of the Court (Seventh Chamber) of 15 September 2022.#FK v Rechtsanwaltskammer Wien.#Reference for a preliminary ruling – Coordination of social security systems – Regulation (EC) No 883/2004 – Article 13 – Determination of the legislation applicable – Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons – Annex II – Article 1(2) – Person pursuing the profession of lawyer the centre of interest of whose private and professional activities is situated in Switzerland and who also pursues that profession in two other Member States – Application for the award of an early retirement pension – National legislation requiring that the person concerned waive his right to

September 15, 2022 0 Comments

CELEX:62021CJ0416: Judgment of the Court (Fourth Chamber) of 15 September 2022.#Landkreis A.-F. v J. Sch. Omnibusunternehmen and K. Reisen GmbH.#Reference for a preliminary ruling – Public procurement procedures – Directive 2014/24/EU – Article 57(4), first subparagraph, point (d) – Optional grounds for exclusion – Agreements with other economic operators aimed at distorting competition – Directive 2014/25/EU – Article 36(1) – Principles of proportionality and equal treatment of tenderers – Article 80(1) – Use of exclusion grounds and selection criteria provided for under Directive 2014/24/EU – Tenderers which constitute an economic unit and have submitted separate tenders that were neither autonomous nor independent – Need for sufficiently plausible indications to establish an infringemen

September 15, 2022 0 Comments

CELEX:62021CJ0018: Judgment of the Court (Third Chamber) of 15 September 2022.#Uniqa Versicherungen AG v VU.#Reference for a preliminary ruling – Judicial cooperation in civil matters – European order for payment procedure – Regulation No 1896/2006 – Article 16(2) – 30-day time limit for lodging a statement of opposition to the European order for payment – Article 20 – Review procedure – Article 26 – Application of national law for procedural issues not specifically dealt with in that regulation – COVID‑19 pandemic – National legislation which interrupted the procedural periods in civil matters for several weeks.#Case C-18/21.

September 15, 2022 0 Comments

CELEX:62021CJ0227: Judgment of the Court (Fourth Chamber) of 15 September 2022.#UAB „HA.EN.“ v Valstybinė mokesčių inspekcija.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Right to deduct input VAT – Sale of an item of immovable property between taxable persons – Vendor subject to insolvency proceedings – National practice under which the purchaser is denied the right of deduction on the ground that he or she knew or should have known of the vendor’s difficulties in paying the output tax – Fraud and abuse of rights – Conditions.#Case C-227/21.

September 15, 2022 0 Comments

CELEX:62020CJ0420: Judgment of the Court (First Chamber) of 15 September 2022.#HN v Sofiyska rayonna prokuratura.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Charter of Fundamental Rights of the European Union – Articles 47 and 48 – European Convention for the Protection of Human Rights and Fundamental Freedoms – Article 6 – Directive (EU) 2016/343 – Strengthening of certain aspects of the presumption of innocence and of the right to be present at the trial in criminal proceedings – Article 8 – Right to be present at the trial – Return decision accompanied by an entry ban of five years – Conditions for holding a trial in the absence of the person concerned – Obligation to be present at the trial provided for under national law.#Case C-420/20.

September 15, 2022 0 Comments

CELEX:62021CJ0347: Judgment of the Court (Eighth Chamber) of 15 September 2022.#DD v Spetsializirana prokuratura.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive (EU) 2016/343 – Strengthening of certain aspects of the presumption of innocence and of the right to be present at the trial in criminal proceedings – Article 8(1) – Right of an accused person to be present at the trial – Examination of an incriminating witness in the absence of the accused person – Possibility of remedying the infringement of a right at a later stage in the proceedings – Additional examination of the same witness – Directive 2013/48/EU – Right of access to a lawyer in criminal proceedings – Article 3(1) – Examination of an incriminating witness in the absence of the lawye

September 15, 2022 0 Comments

CELEX:62020CJ0669: Judgment of the Court (Fourth Chamber) of 15 September 2022.#Veridos GmbH v Ministar na vatreshnite raboti na Republika Bulgaria and Mühlbauer ID Services GmbH – S&T.#Reference for a preliminary ruling – Directive 2009/81/EC – Coordination of procedures for the award of certain works contracts, supply contracts and service contracts – Articles 38 and 49 – Obligation to verify whether an abnormally low tender exists – Criterion laid down by a piece of national legislation for assessing the abnormally low nature of a tender – Not applicable – Requirement that there be at least three tenders – Criterion based on the requirement that a tender be more than 20% lower than the mean value of the tenders submitted by the other tenderers – Judicial review.#Case C-669/20.

September 15, 2022 0 Comments

CELEX:62021CJ0004: Judgment of the Court (Second Chamber) of 15 September 2022.#Fédération des entreprises de la beauté v Agence nationale de sécurité du médicament et des produits de santé (ANSM).#Reference for a preliminary ruling – Approximation of laws – Cosmetic products – Regulation (EC) No 1223/2009 – Article 27 – Safeguard clause – Article 27(1) – Scope – Provisional national safeguard measures – General measure – Application to a category of cosmetic products containing the same substance – Individual measure – Application to an identified cosmetic product – Provisional national measure imposing certain labelling requirements on a category of leave-on products containing phenoxyethanol.#Case C-4/21.

September 15, 2022 0 Comments

CELEX:62022CO0095: Order of the Court (Ninth Chamber) of 6 September 2022.##Reference for a preliminary ruling – Judicial cooperation in criminal matters – Article 82 TFEU – Right to information in criminal proceedings – Right of a person to be informed of the charges brought against him or her – Directive 2012/13/EU – Article 6(1) – Scope – Article 47 of the Charter of Fundamental Rights of the European Union – Effective judicial protection – Challenge to the excessive length of criminal proceedings – National legislation allowing such a challenge to be made only by persons with the status of suspect or accused person – Article 267 TFEU – Article 53(2) of the Rules of Procedure of the Court – Clear lack of jurisdiction.#Case C-95/22.

September 15, 2022 0 Comments

CELEX:62022CO0014_INF: Order of the Court (Ninth Chamber) of 30 June 2022.#QC v European Commission.#Case C-14/22 P.

September 15, 2022 0 Comments

CELEX:62022CO0039_INF:           Ordonnance de la Cour (huitième chambre) du 6 septembre 2022.#Enol Velasco Granda e.a. contre Commission européenne.#Pourvoi – Article 181 du règlement de procédure de la Cour – Politique sociale – Directive 1999/70/CE – Mesures de transposition – Plainte auprès de la Commission européenne visant à faire constater la violation du droit de l’Union par le Royaume de l’Espagne – Absence d’engagement d’une procédure en manquement – Recours en carence.#Affaire C-39/22 P.

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September 15, 2022 0 Comments

CELEX:62022CO0038_INF:           Ordonnance de la Cour (huitième chambre) du 6 septembre 2022.#José Antonio Santos Cañibano e.a. contre Commission européenne.#Pourvoi – Article 181 du règlement de procédure de la Cour – Politique sociale – Directive 1999/70/CE – Mesures de transposition – Plainte auprès de la Commission européenne visant à faire constater la violation du droit de l’Union par le Royaume de l’Espagne – Absence d’engagement d’une procédure en manquement – Recours en carence.#Affaire C-38/22 P.

This document does not exist in English.
September 15, 2022 0 Comments

CELEX:62022CO0040_INF:           Ordonnance de la Cour (huitième chambre) du 6 septembre 2022.#Ramón Baides Fernández e.a. contre Commission européenne.#Pourvoi – Article 181 du règlement de procédure de la Cour – Politique sociale – Directive 1999/70/CE du Conseil – Mesures de transposition de la directive au droit national – Plainte auprès de la Commission européenne visant à faire constater la violation du droit de l’Union par le Royaume de l’Espagne – Absence d’engagement d’une procédure en manquement – Recours en carence.#Affaire C-40/22 P.

This document does not exist in English.
September 15, 2022 0 Comments

CELEX:62022CO0037_INF:           Ordonnance de la Cour (huitième chambre) du 6 septembre 2022.#Francisco Javier Fernández-Pacheco Yáñez e.a. contre Commission européenne.#Pourvoi – Article 181 du règlement de procédure de la Cour – Politique sociale – Directive 1999/70/CE – Mesures de transposition – Plainte auprès de la Commission européenne visant à faire constater la violation du droit de l’Union par le Royaume de l’Espagne – Absence d’engagement d’une procédure en manquement – Recours en carence.#Affaire C-37/22 P.

This document does not exist in English.
September 15, 2022 0 Comments

Tarifne opustitve

September 15, 2022 0 Comments

CELEX:32022B1432R(01): Corrigendum to definitive adoption (EU, Euratom) 2022/1432 of amending budget No 2 of the European Union for the financial year 2022 (Official Journal of the European Union L 230 of 5 September 2022)

September 15, 2022 0 Comments

CELEX:32019L1152R(03):           Rectificatif à la directive (UE) 2019/1152 du Parlement européen et du Conseil du 20 juin 2019 relative à des conditions de travail transparentes et prévisibles dans l’Union européenne («Journal officiel de l’Union européenne» L 186 du 11 juillet 2019)

The corrigendum does not concern the English version.
September 15, 2022 0 Comments
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