× Search

modro poslovanje....

BAZA ZNANJASodna praksa Sodišča EU, lastni članki, spremembe davčne zakonodaje....

CELEX:62024CJ0515: Judgment of the Court (Seventh Chamber) of 12 March 2026.#Randstad España SLU v Administración General del Estado.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Deduction of input VAT – Directive 2006/112/EC – Second paragraph of Article 176 – Exclusion from the right to deduct VAT – Acquisition of tickets for leisure events and services – Entry into force of the right to deduct VAT on the date of accession of the Kingdom of Spain to the European Economic Community – Standstill clause.#Case C-515/24. marec 12, 2026 0 Comments	CELEX:62023CC0559: Conclusions de l'avocat général M. J. Richard de la Tour, présentées le 12 mars 2026.### This document does not exist in English. marec 12, 2026 0 Comments
CELEX:62024CJ0521: Judgment of the Court (Ninth Chamber) of 12 March 2026.#Aptiv Services Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Intra-Community acquisition of goods – Article 168 – Deduction of input VAT due in respect of such an acquisition – Articles 178 and 179 – Rules governing the exercise of the right to deduct VAT – Late submission of invoices necessary for the exercise of the right to deduct VAT – Refusal of the right to deduct VAT – National legislation providing for a self-correction procedure enabling the taxable person to exercise his or her right of deduction beyond the tax period during which that right arose – Principles of neutrali marec 12, 2026 0 Comments	CELEX:62025CJ0150: Judgment of the Court (Fifth Chamber) of 12 March 2026.#BX v État belge.#Reference for a preliminary ruling – Article 45 TFEU – Freedom of movement for workers – Income tax – Employment income received in another Member State – Exemption with progression in the Member State of residence – Failure to apply a bilateral convention for the avoidance of double taxation by a contracting State – Loss of part of the tax advantages relating to the personal and family circumstances of the taxpayer.#Case C-150/25. marec 12, 2026 0 Comments
CELEX:62024CC0681: Opinion of Advocate General Ćapeta delivered on 12 March 2026.### marec 12, 2026 0 Comments	CELEX:62024CC0191: Opinion of Advocate General Emiliou delivered on 12 March 2026.### marec 12, 2026 0 Comments
CELEX:62024CC0001: Opinion of Advocate General Ćapeta delivered on 12 March 2026.### marec 12, 2026 0 Comments	CELEX:62024CO0403_INF: Order of the Court (Ninth Chamber) of 26 February 2026.#PRVO PLINARSKO DRUŠTVO d.o.o. v Gazprom export LLC and Privredna banka Zagreb d.d.#Request for a preliminary ruling from the Visoki trgovački sud Republike Hrvatske.#Case C-403/24. marec 12, 2026 0 Comments
CELEX:62025CC0060: Opinion of Advocate General Medina delivered on 12 March 2026.### marec 12, 2026 0 Comments	CELEX:62024CC0160: Opinion of Advocate General Emiliou delivered on 12 March 2026.### marec 12, 2026 0 Comments
CELEX:62024CJ0465: Judgment of the Court (Fifth Chamber) of 12 March 2026.#SBK Art Limited Liability Company v Fortenova Group STAK Stichting and Open Pass Limited.#Reference for a preliminary ruling – Common foreign and security policy – Restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – Regulation (EU) No 269/2014 – Concept of ‘freezing of funds’ – Article 1(f) – Exercise by a person subject to restrictive measures of the rights, attached to depositary receipts, to attend, and vote in, a meeting of holders of such instruments.#Case C-465/24. marec 12, 2026 0 Comments	CELEX:62023CJ0728: Judgment of the Court (First Chamber) of 12 March 2026.#Kingdom of Spain v Council of the European Union and Représentant spécial de l’Union européenne en Bosnie-Herzégovine.#Appeal – Staff coming under the Common Foreign and Security Policy (CFSP) – International contract staff member hired by the European Union Special Representative in Bosnia and Herzegovina – Successive fixed-term employment contracts – Termination of the employment contract following the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union – Appeal brought by a Member State which did not intervene in the proceedings before the General Court – Third paragraph of Article 56 of the Statute of the Court of Justice of the European Union – Admissibility of the app marec 12, 2026 0 Comments
CELEX:62024CJ0477: Judgment of the Court (First Chamber) of 12 March 2026.#Minister for Justice v I.T.#Reference for a preliminary ruling – Citizenship of the Union – Right to move and reside freely within the territory of the Member States – Directive 2004/38/EC – Article 7(3)(b) – Derived right of residence – Third-country national divorced from a Union citizen who was no longer a worker or self-employed person at the time of initiation of the divorce proceedings – Meaning of ‘duly recorded involuntary unemployment after having been employed for more than one year’ – Single continuous period of one year – Person having received social welfare – Proof – Applicant’s right of access to the social welfare file of his former spouse – Article 47 of the Charter of Fundamental Rights of the Euro marec 12, 2026 0 Comments	CELEX:62025CO0526: Beschluss des Gerichtshofs (Neunte Kammer) vom 3. März 2026.#XV gegen Volkswagen AG.#Vorlage zur Vorabentscheidung – Art. 53 Abs. 2 und Art. 94 der Verfahrensordnung des Gerichtshofs – Erfordernis der Darstellung des tatsächlichen und rechtlichen Zusammenhangs des Ausgangsrechtsstreits sowie der Gründe, aus denen sich die Notwendigkeit einer Antwort auf die Vorlagefrage ergibt – Keine hinreichenden Angaben – Offensichtliche Unzulässigkeit.#Rechtssache C-526/25. This document does not exist in English. marec 12, 2026 0 Comments
CELEX:62024CC0845: Opinion of Advocate General Biondi delivered on 12 March 2026.### marec 12, 2026 0 Comments	CELEX:62024CJ0119: Judgment of the Court (Sixth Chamber) of 12 March 2026.#DK and JO v État belge.#Reference for a preliminary ruling – Freedom of movement for workers – Income tax – Tax supplement on the income tax of natural persons which may be established by the municipalities or agglomerations in which those persons reside – Surcharge on income tax borne by non-residents for tax purposes paid to the State – Fiscal burden on non-residents for tax purposes that is heavier than that borne by tax residents of a Member State – Comparable situations – No justification.#Case C-119/24. marec 12, 2026 0 Comments
CELEX:62025TJ0195_RES: Arrêt du Tribunal (cinquième chambre) du 11 mars 2026.#Friedrich Erlbacher contre Commission européenne.#Fonction publique – Fonctionnaires – Avis de vacance – Poste de directeur – Rejet de candidature – Acte faisant grief – Recevabilité – Incompétence de l’auteur de l’acte – Critères d’éligibilité – Notion de “fonction d’encadrement intermédiaire” – Erreur de droit.#Affaire T-195/25. This document does not exist in English. marec 12, 2026 0 Comments	CELEX:62024CJ0516: Judgment of the Court (Third Chamber) of 12 March 2026.#BC, légalement représenté par sa représentante légale v LG.#Reference for a preliminary ruling – Area of Freedom, Security and Justice – Judicial cooperation in civil matters – Regulation (EC) No 4/2009 – Jurisdiction in matters relating to maintenance obligations – Article 12 – Lis pendens – Determination of the court first seised – Article 9(a) – Concept of an ‘equivalent document’ with regard to a document instituting the proceedings – Submission of an application for legal aid before a court of a Member State by a maintenance creditor with a view to bringing an action for the variation of maintenance obligations owed to him or her – Subsequent application submitted by the maintenance debtor to vary his or her ma marec 12, 2026 0 Comments
CELEX:62024CC0660: Opinion of Advocate General Ćapeta delivered on 12 March 2026.### marec 12, 2026 0 Comments	CELEX:62025CJ0150_RES: Arrêt de la Cour (cinquième chambre) du 12 mars 2026.#BX contre État belge.#Renvoi préjudiciel – Article 45 TFUE – Libre circulation des travailleurs – Impôt sur le revenu – Revenus professionnels perçus dans un autre État membre – Exonération avec réserve de progressivité dans l’État membre de résidence – Inapplication par cet État d’une convention bilatérale visant à éviter les doubles impositions – Perte d’une partie des avantages fiscaux liés à la situation personnelle et familiale du contribuable.#Affaire C-150/25. This document does not exist in English. marec 12, 2026 0 Comments

RSS

First Previous 39 40 41 42 43 44 45 46 47 48 Next Last

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.

modro poslovanje....

Categories

Izbrani prispeveki - novice o davkih pri nas in v EU - NEWS about TAXES