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CELEX:62020CJ0581_SUM: Judgment of the Court (First Chamber) of 6 October 2021.#Skarb Państwa Rzeczypospolitej Polskiej reprezentowany przez Generalnego Dyrektora Dróg Krajowych i Autostrad v TOTO SpA - Costruzioni Generali and Vianini Lavori SpA.#Request for a preliminary ruling from the Varhoven kasatsionen sad (Bulgarie).#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Article 1(1) – Civil and commercial matters – Article 35 – Provisional, including protective, measures – Action based on a contract for the construction of a public expressway, concluded between a public authority and two private law companies – Application for interim relief relating to penalties and guarantees arising from that contract – Decision on interim re

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CELEX:62020CJ0045_SUM: Judgment of the Court (Eighth Chamber) of 14 October 2021.#E v Finanzamt N and Z vFinanzamt G.#Requests for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 167, Article 168(a), Article 250 and Article 252 – Deduction of input tax – Immovable property – An office room – Photovoltaic system – Allocation decision giving rise to a right of deduction – Communication of the allocation decision – Limitation period for exercising a right to deduct – Presumption of allocation to the private assets of the taxable person where the allocation decision is not communicated – Principle of neutrality – Principle of legal certainty – Principles of equivalence and proportionality.#Joined Cases

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CELEX:62020CJ0095_SUM: Judgment of the Court (Ninth Chamber) of 28 October 2021.#'Varchev Finans' EOOD v Komisia za finansov nadzor.#Request for a preliminary ruling from the Administrativen sad - Varna.#Reference for a preliminary ruling – Directive 2014/65/EU – Markets in financial instruments – Delegated Regulation (EU) 2017/565 – Investment firms – Article 56 – Assessment of appropriateness and related record-keeping obligations – Article 72 – Retention of records – Methods of retention – Information concerning client categorisation – Information on costs and associated charges relating to investment services.#Case C-95/20.

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CELEX:62020CJ0406_SUM: Judgment of the Court (Seventh Chamber) of 9 September 2021.#Phantasialand v Finanzamt Brühl.#Request for a preliminary ruling from the Finanzgericht Köln.#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 7 – Admission to amusement parks and fairs – Principle of fiscal neutrality – Services provided through activities carried on as static or mobile fairground entertainers – Similarity – Context – Point of view of the average consumer – Expert opinion.#Case C-406/20.

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CELEX:62019CJ0915_SUM: Judgment of the Court (Fifth Chamber) of 28 October 2021.#Eco Fox Srl and Others v Fallimento Mythen Spa and Others.#Requests for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – State aid – Biodiesel market – Aid scheme establishing biodiesel quotas exempt from excise duty – Alteration of the authorised aid scheme – Amendment of the criteria for allocating quotas – Obligation of prior notification to the European Commission – Regulation (EC) No 659/1999 – Article 1(c) – Concept of ‘new aid’ – Regulation (EC) No 794/2004 – Article 4(1) – Concept of ‘alteration to existing aid’.#Joined Cases C-915/19 to C-917/19.

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CELEX:62019CJ0906_SUM: Judgment of the Court (Fifth Chamber) of 9 September 2021.#Criminal proceedings against FO.#Reference for a preliminary ruling – Road transport – Harmonisation of certain social legislation – Regulation (EC) No 561/2006 – Article 3(a) – Non-application of the regulation to carriage by road by vehicles used for the carriage of passengers on regular services where the route covered by the service in question does not exceed 50 km – Mixed-use vehicle – Article 19(2) – Extraterritorial penalty – Infringement detected on the territory of a Member State committed on the territory of another Member State – Principle that offences and penalties must have a proper legal basis – Regulation (EEC) No 3821/85 – Recording equipment in road transport – Article 15(2) – Obligation to

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CELEX:62020CJ0362_SUM: Judgment of the Court (Tenth Chamber) of 15 July 2021.#Openbaar Ministerie and Federale Overheidsdienst Financiën v Profit Europe NV and Gosselin Forwarding Services NV.#Request for a preliminary ruling from the Hof van beroep te Antwerpen.#Reference for a preliminary ruling – Commercial policy – Regulation (EU) No 1071/2012 – Implementing Regulation (EU) No 430/2013 – Common Customs Tariff – Tariff classification – Combined Nomenclature – Subheadings 7307 11 10, 7307 19 10 and 7307 19 90 – Scope – Tariff classification resulting from a Court judgment – Definitive anti-dumping duties on imports of threaded tube or pipe cast fittings, of malleable cast iron – Whether definitive anti-dumping duties are applicable on imports of threaded tube or pipe cast fittings, of sp

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CELEX:62020CJ0030_SUM: Judgment of the Court (First Chamber) of 15 July 2021.#RH v AB Volvo and Others.#Request for a preliminary ruling from the Juzgado de lo Mercantil de Madrid.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction and enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Article 7(2) – Jurisdiction in matters relating to tort, delict or quasi-delict – Place where the damage occurred – Cartel declared contrary to Article 101 TFEU and Article 53 of the Agreement on the European Economic Area – Determination of international and territorial jurisdiction – Centralisation of jurisdiction in favour of a specialised court.#Case C-30/20.

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CELEX:62019CJ0758_SUM: Judgment of the Court (First Chamber) of 15 July 2021.#OH v ID.#Request for a preliminary ruling from the Protodikeio Athinon.#Reference for a preliminary ruling – Articles 268, 270, 340 and 343 TFEU – Protocol (No 7) on the privileges and immunities of the European Union – Articles 11, 17 and 19 – Former member of the European Commission – Immunity from jurisdiction – Claim for non-contractual liability – Waiver of immunity – Jurisdiction of the Court of Justice of the European Union.#Case C-758/19.

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CELEX:62024CO0859: Order of the Vice-President of the Court of 29 April 2025.#Advanz Pharma Ltd v European Commission.#Appeal – Interim relief – Medicinal products for human use – Orphan medicinal product for human use Ocaliva – Revocation of a conditional marketing authorisation – Application for suspension of operation of a measure – No urgency.#Case C-859/24 P(R).

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CELEX:62019CJ0851_SUM: Judgment of the Court (Second Chamber) of 15 July 2021.#DK v European External Action Service.#Appeal – Civil service – Disciplinary proceedings – Disciplinary penalty – Determination of that penalty – Withholding of an amount from the pension – Criminal conviction and civil sanction before national courts – Compensation, in whole or in part, for non-material damage caused to the European Union – Lack of relevance of that compensation – Article 10 of the Staff Regulations of Officials of the European Union – Principle of equal treatment – Principle of proportionality.#Case C-851/19 P.

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CELEX:62019CJ0579_SUM: Judgment of the Court (Fourth Chamber) of 2 September 2021.#The Queen, on the application of: Association of Independent Meat Suppliers and Cleveland Meat Company Ltd v The Food Standards Agency.#Reference for a preliminary ruling – Protection of health – Regulation (EC) No 854/2004 – Article 5(2) – Regulation (EC) No 882/2004 – Article 54(3) – Hygiene rules applicable to food of animal origin – Post-mortem inspection of the carcass and offal – Official veterinarian – Health marking – Refusal – Meat declared unfit for human consumption – Right of appeal against a decision of the official veterinarian – Effective judicial protection – Article 47 of the Charter of Fundamental Rights of the European Union.#Case C-579/19.

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CELEX:62019CJ0544_SUM: Judgment of the Court (First Chamber) of 6 October 2021.#„ЕCOTEX BULGARIA“ LTD v Teritorialna direktsia na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad - Blagoevgrad.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Directive (EU) 2015/849 – Scope – National legislation requiring payments exceeding a certain amount to be made only by transfer or deposit into a payment account – Article 65 TFEU – Justification – Combating tax evasion and tax avoidance – Proportionality – Administrative penalties of a criminal nature – Article 49 of the Charter of Fundamental Rights of the European Union – Principles of legality and proportionality of criminal offences and penalties.#Case C-544/19.

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CELEX:62020CJ0325_SUM: Judgment of the Court (Sixth Chamber) of 15 July 2021.#BEMH and Conseil national des centres commerciaux (CNCC) v Premier ministre and Others.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Directive 2006/123/EC – Article 14(6) – Freedom of establishment – Commercial operating permit issued by a collegiate body – Body made up of, inter alia, recognised experts representative of the economic fabric – Persons potentially constituting or representing competing operators of the applicant for authorisation – Prohibition.#Case C-325/20.

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CELEX:62019CJ0937_SUM: Judgment of the Court (Eighth Chamber) of 8 July 2021.#Staatsanwaltschaft Köln and Bundesamt für Güterverkehr v KA.#Reference for a preliminary ruling – Regulation (EC) No 1072/2009 – Article 1(5)(d) – Article 8 – International carriage of goods by road from one Member State to another Member State – Cabotage operations following that international carriage in the territory of the latter Member State – Restrictions – Requirement of a Community licence and, where appropriate, a carriage authorisation – Exemptions – Cabotage operations following an international carriage on one’s own account – Conditions.#Case C-937/19.

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CELEX:62019CJ0428_SUM: Judgment of the Court (First Chamber) of 8 July 2021.#OL and Others v Rapidsped Fuvarozási és Szállítmányozási Zrt.#Request for a preliminary ruling from the Gyulai Törvényszék.#Reference for a preliminary ruling – Directive 96/71/EEC – Article 1(1) and Articles 3 and 5 – Posting of workers in the framework of the provision of services – Drivers working in international road transport – Compliance with the minimum rates of pay of the country of posting – Daily allowance – Regulation (EC) No 561/2006 – Article 10 – Remuneration paid to employees according to fuel consumption.#Case C-428/19.

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CELEX:62019CJ0695_SUM: Judgment of the Court (Fourth Chamber) of 8 July 2021.#Rádio Popular – Electrodomésticos, SA 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 – Directive 2006/112/EC – Value added tax (VAT) – Exemptions – Article 135(1)(a) – Definition of ‘insurance’ transactions and of ‘related services performed by insurance brokers and insurance agents’ – Article 174(2) – Right to deduction – Proportional deduction – Extended warranties on household electrical appliances and other computer and telecommunications equipment – Definition of ‘financial transactions’.#Case C-695/19.

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CELEX:62019CJ0836_SUM: Judgment of the Court (Fourth Chamber) of 2 September 2021.#Toropet Ltd. v Landkreis Greiz.#Reference for a preliminary ruling – Public health – Health rules concerning animal by-products not intended for human consumption – Regulation (EC) No 1069/2009 – Article 9(d) and Article 10(a) and (f) – Classification of products – Decomposition, deterioration and presence of foreign bodies in the material – Effect on the initial classification.#Case C-836/19.

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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:62020CJ0190_SUM: Judgment of the Court (Fourth Chamber) of 15 July 2021.#DocMorris NV v Apothekerkammer Nordrhein.#Reference for a preliminary ruling – Medicinal products for human use subject to a medical prescription – Directive 2001/83/EC – Scope – Advertising by a mail-order pharmacy intended to influence not the customer’s choice of a particular medicinal product, but the choice of pharmacy – Prize competition – Free movement of goods – National legislation – Prohibition on offering, advertising or granting advantages and other promotional gifts in the field of therapeutic products – Selling arrangements falling outside the scope of Article 34 TFEU.#Case C-190/20.

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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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