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CELEX:62020CJ0048_SUM: Judgment of the Court (Sixth Chamber) of 18 March 2021.#UAB “P” v Dyrektor Izby Skarbowej w B.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Taxes improperly invoiced – Good faith on the part of the issuer of the invoice – Risk of loss of tax revenue – Obligations of the Member States to provide for the possibility of adjusting tax improperly invoiced – Principles of fiscal neutrality and proportionality.#Case C-48/20.

maj 13, 2025 0 Comments

CELEX:62019CJ0585_SUM: Judgment of the Court (Fifth Chamber) of 17 March 2021.#Academia de Studii Economice din Bucureşti v Organismul Intermediar pentru Programul Operaţional Capital Uman - Ministerul Educaţiei Naţionale.#Request for a preliminary ruling from the Tribunalul Bucureşti.#References for a preliminary ruling – Social policy – Protection of the safety and health of workers – Organisation of working time – Directive 2003/88/EC – Article 2 – Definition of ‘working time’ – Article 3 – Minimum period of daily rest – Workers having concluded several employment contracts with the same employer – Application by worker.#Case C-585/19.

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CELEX:62019CJ0949_SUM: Judgment of the Court (First Chamber) of 10 March 2021.#M.A. v Konsul Rzeczypospolitej Polskiej w N.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Border controls, asylum and immigration – Visa policy – Convention implementing the Schengen Agreement – Article 21(2a) – Charter of Fundamental Rights – Article 47 – Right to an effective remedy – Refusal of a long-stay visa by the consul – Obligation on a Member State to guarantee a remedy before a tribunal against a decision refusing such a visa.#Case C-949/19.

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CELEX:62019CJ0772_SUM: Judgment of the Court (Ninth Chamber) of 25 February 2021.#Bartosch Airport Supply Services GmbH v Zollamt Wien.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Common Customs Tariff – Combined Nomenclature – Tariff classification – Tariff heading 8701 and Tariff heading 8705 – Interpretation – Aircraft tractor.#Case C-772/19.

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CELEX:62019CJ0449_SUM: Judgment of the Court (Third Chamber) of 17 December 2020.#WEG Tevesstraße v Finanzamt Villingen-Schwenningen.#Request for a preliminary ruling from the Finanzgericht Baden-Württemberg.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Exemption for leasing and letting immovable property – National legislation exempting from VAT the supply of heat by an association of residential property owners to property owners belonging to that association.#Case C-449/19.

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CELEX:62019CJ0388_SUM: Judgment of the Court (First Chamber) of 18 March 2021.#MK v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#Reference for a preliminary ruling – Direct taxation – Tax on capital gains from immovable property – Free movement of capital – Basis for assessment of tax – Discrimination – Option to be taxed according to the same arrangements as residents – Compliance with EU law.#Case C-388/19.

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CELEX:62019CJ0760_SUM: Judgment of the Court (Ninth Chamber) of 4 February 2021.#JCM Europe (UK) Ltd v Commissioners for Her Majesty's Revenue and Customs.#Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Tariff classification – Headings 8472 and 9031 – Bank note validator and cash boxes – Device intended to be integrated in a host device and connected to an external control centre – Implementing Regulation (EU) 2016/1760 – Validity.#Case C-760/19.

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CELEX:62019CJ0843_SUM: Judgment of the Court (Eighth Chamber) of 21 January 2021.#Instituto Nacional de la Seguridad Social (INSS) v BT.#Request for a preliminary ruling from the Tribunal Superior de Justicia de Cataluña.#Reference for a preliminary ruling – Social policy – Equal treatment for men and women in matters of social security – Directive 79/7/EEC – Article 4(1) – Voluntary early retirement – Early retirement pension – Eligibility – Requirement for the pension amount to be received to be at least as much as the legal minimum amount – Proportion of workers of each sex excluded from the benefit of early retirement – Justification of a potential particular disadvantage to female workers – Social policy objectives of the Member State concerned.#Case C-843/19.

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CELEX:62019CJ0216_SUM: Judgment of the Court (Sixth Chamber) of 17 December 2020.#WQ v Land Berlin.#Request for a preliminary ruling from the Verwaltungsgericht Berlin.#Reference for a preliminary ruling – Common agricultural policy – Regulation (EU) No 1307/2013 – Rules for direct payments to farmers under support schemes – Basic payment scheme – First sentence of Article 24(2) – Concept of ‘eligible hectare at the farmer’s disposal’ – Unlawful use of the area concerned by a third party – Article 32(2)(b)(ii) – Application for activation of payment entitlements for an afforested area – Concept of ‘area which gave a right to payments in 2008’ – Single payment scheme or single area payment scheme.#Case C-216/19.

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CELEX:62019CJ0346_SUM: Judgment of the Court (Tenth Chamber) of 17 December 2020.#Bundeszentralamt für Steuern v Y-GmbH.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Value added tax (VAT) – Refund of VAT – Directive 2008/9/EC – Article 8(2)(d) – Article 15 – Indication of number of the invoice – Refund application.#Case C-346/19.

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CELEX:62019CJ0475_SUM: Judgment of the Court (First Chamber) of 17 December 2020.#Federal Republic of Germany v European Commission.#Appeal – Approximation of laws – Regulation (EU) No 305/2011 – Harmonised conditions for the marketing of construction products – Harmonised standards and technical regulations – Harmonised standards EN 14342:2013, EN 14904:2006, EN 13341:2005 + A1:2011 and EN 12285-2:2005 – Action for annulment.#Joined Cases C-475/19 P and C-688/19 P.

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CELEX:62018CJ0760_SUM: Judgment of the Court (Seventh Chamber) of 11 February 2021.#M.V. and Others v Organismos Topikis Aftodioikisis (O.T.A.) «Dimos Agiou Nikolaou».#Request for a preliminary ruling from the Monomeles Protodikeio Lasithiou.#Reference for a preliminary ruling – Social policy – Directive 1999/70/EC – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clause 5 – Measures to prevent abuse arising from the use of successive fixed-term employment contracts or relationships – Fixed-term employment contracts in the public sector – Successive contracts or extended initial contract – Equivalent legal measure – Absolute constitutional prohibition on the conversion of fixed-term employment contracts to contracts of indefinite duration – Obligation to interpre

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CELEX:62019CJ0218_SUM: Judgment of the Court (First Chamber) of 17 December 2020.#Adina Onofrei v Conseil de l’ordre des avocats au barreau de Paris and Others.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling – Free movement of persons – Freedom of establishment – Access to the profession of lawyer – Exemption from training and diploma requirements – Grant of the exemption – Conditions – National legislation providing for an exemption for category A civil servants and former category A civil servants or for persons treated as such with experience in the professional practice of national law, on national territory, in the national civil service of the Member State concerned or in an international organisation.#Case C-218/19.

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CELEX:62019CJ0812_SUM: Judgment of the Court (Seventh Chamber) of 11 March 2021.#Danske Bank A/S, Danmark, Sverige Filial v Skatteverket.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable person – Concept – Article 11 – VAT group ‐Principal establishment and branch of a company situated in two different Member States – Principal establishment forming part of a VAT group to which the branch does not belong – Principal establishment providing services to the branch and imputing to it the costs of those services.#Case C-812/19.

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CELEX:62019CJ0400_SUM: Judgment of the Court (Fourth Chamber) of 11 March 2021.#European Commission v Hungary.#Failure of a Member State to fulfil obligations – Common organisation of the markets in agricultural products – Regulation (EU) No 1308/2013 – Article 34 TFEU – Selling prices of agri-food products – Minimal profit margins to be applied in the retail trade of those products.#Case C-400/19.

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CELEX:62018CJ0826_SUM: Judgment of the Court (First Chamber) of 14 January 2021.#LB and Others v College van burgemeester en wethouders van de gemeente Echt-Susteren.#Request for a preliminary ruling from the Rechtbank Limburg.#Reference for a preliminary ruling – Aarhus Convention – Article 9(2) and (3) – Access to justice – No access to justice for the public other than the public concerned – Admissibility of the action subject to prior participation in the decision-making procedure.#Case C-826/18.

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CELEX:62019CJ0056_SUM: Judgment of the Court (Second Chamber) of 10 February 2021.#RFA International, LP v European Commission.#Appeal – Dumping – Imports of ferro-silicon originating in Russia – Regulation (EC) No 1225/2009 – Article 11(9) and (10) – Rejection of applications for a refund of anti-dumping duties paid – Constructed export price – Assessment as to whether the anti-dumping duties have been reflected in the resale prices and subsequent selling prices in the European Union – Obligation to apply the same methodology as in the investigation which led to the imposition of the anti-dumping duty – Change in circumstances – Deduction of anti-dumping duties paid – Conclusive evidence.#Case C-56/19 P.

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CELEX:62019CJ0393_SUM: Judgment of the Court (First Chamber) of 14 January 2021.#Criminal proceedings against OM.#Request for a preliminary ruling from the Apelativen sad - Plovdiv.#Reference for a preliminary ruling – Article 17 of the Charter of Fundamental Rights of the European Union – Right to property – Article 47 of the Charter of Fundamental Rights – Right to an effective remedy – Framework Decision 2005/212/JHA – Confiscation of crime-related proceeds, instrumentalities and property – Directive 2014/42/EU – Freezing and confiscation of instrumentalities and proceeds of crime in the European Union – National legislation providing for the confiscation, for the benefit of the State, of property used to commit the offence of smuggling – Property belonging to a third party acting in go

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CELEX:62019CJ0607_SUM: Judgment of the Court (Fifth Chamber) of 17 December 2020.#Husqvarna AB v Lidl Digital International GmbH & Co. KG.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – EU trade marks – Regulation (EC) No 207/2009 – Article 51(1)(a) – Article 55(1) – Revocation of rights in an EU mark – EU mark which has not been put to genuine use within a continuous period of five years – Expiry of the period of five years – Date of assessment.#Case C-607/19.

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CELEX:62019CJ0801_SUM: Judgment of the Court (Eighth Chamber) of 17 December 2020.#FRANCK d.d. Zagreb v Ministarstvo financija Republike Hrvatske Samostalni sektor za drugostupanjski upravni postupak.#Request for a preliminary ruling from the Upravni sud u Zagrebu.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 135(1)(b) and (d) – Definitions of ‘granting of credit’ and ‘other negotiable instruments’ – Complex transactions – Principal supply – Provision of funds in return for payment – Transfer of a bill of exchange to a factoring company and the money obtained to the issuer of the bill of exchange.#Case C-801/19.

maj 13, 2025 0 Comments
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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.


 

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