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CELEX:62019CJ0910_SUM: Judgment of the Court (Fourth Chamber) of 3 June 2021.#Bankia SA v Unión Mutua Asistencial de Seguros (UMAS).#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Directive 2003/71/EC – Prospectus when securities are offered to the public or admitted to trading – Article 3(2) – Article 6 – Offer addressed to both retail investors and qualified investors – Content of information given in the prospectus – Action for damages – Retail investors and qualified investors – Awareness of the issuer’s economic situation.#Case C-910/19.

maj 8, 2025 0 Comments

CELEX:62020CJ0076_SUM: Judgment of the Court (Eighth Chamber) of 3 June 2021.#„BalevBio“ EOOD v Teritorialna direktsia Severna morska, Agentsia „Mitnitsi“.#Request for a preliminary ruling from the Administrativen sad - Varna.#Reference for a preliminary ruling – Common customs tariff – Tariff classification – Combined Nomenclature – Goods made of different materials – Plant fibres – Melamine resin – Headings 3924 and 4419 – Goods described as ‘bamboo beakers’.#Case C-76/20.

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CELEX:62019CJ0931_SUM: Judgment of the Court (Tenth Chamber) of 3 June 2021.#Titanium Ltd v Finanzamt Österreich,.#Request for a preliminary ruling from the Bundesfinanzgericht.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Articles 43 and 45 – Directive 2006/112/EC, as amended by Directive 2008/8/EC – Articles 44, 45 and 47 – Provision of services – Point of reference for tax purposes – Concept of a ‘fixed establishment’ – Letting a property in a Member State – Owner of a property with its registered office on the island of Jersey.#Case C-931/19.

maj 8, 2025 0 Comments

CELEX:62019CJ0844_SUM: Judgment of the Court (Second Chamber) of 12 May 2021.#CS and Finanzamt Österreich, Dienststelle Graz-Stadt v Finanzamt Österreich, Dienststelle Judenburg Liezen and technoRent International GmbH.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 90 – Reduction of the taxable amount – Article 183 – Refund of excess VAT – Default interest – No national rule – Principle of fiscal neutrality – Direct effect of provisions of EU law – Principle that national law must be interpreted in conformity with EU law.#Case C-844/19.

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CELEX:62020CJ0004_SUM: Judgment of the Court (First Chamber) of 20 May 2021.#„ALTI“ OOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Plovdiv pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 205 – Persons liable for payment of VAT to the public exchequer – Joint and several liability of the recipient of a taxable supply which has exercised its right to deduct VAT knowing that the person liable for payment of that tax would not pay it – Obligation of such a recipient to pay the VAT not paid by the person liable for payment and the default interest due on accoun

maj 8, 2025 0 Comments

CELEX:62019CJ0521_SUM: Judgment of the Court (Third Chamber) of 1 July 2021.#CB v Tribunal Económico Administrativo Regional de Galicia.#Request for a preliminary ruling from the Tribunal Superior de Justicia de Galicia.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Tax inspection – Supply of services as an activity of an agent for performing artists – Transactions subject to VAT – Transactions not declared to the tax authority and not invoiced – Fraud – Reconstitution of the taxable amount for income tax purposes – Principle of VAT neutrality – Inclusion of VAT in the reconstituted taxable amount.#Case C-521/19.

maj 8, 2025 0 Comments

CELEX:62020CJ0120_SUM: Judgment of the Court (Fifth Chamber) of 8 July 2021.#Koleje Mazowieckie – KM Sp. z o.o. v Skarb Państwa – Minister Infrastruktury i Budownictwa obecnie Minister Infrastruktury i Prezes Urzędu Transportu Kolejowego and PKP Polskie Linie Kolejowe S.A.#Reference for a preliminary ruling – Rail transport – Allocation of railway infrastructure capacity and levying of charges for the use of railway infrastructure – Directive 2001/14/EC – Article 4(5) – Charging – Article 30 – National regulatory body tasked with ensuring that infrastructure charges comply with that directive – Contract for use of infrastructure concluded between the infrastructure manager and a railway undertaking – Incorrect transposition – State liability – Claim for damages – Prior referral to the nati

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CELEX:62020CJ0039_SUM: Judgment of the Court (Fifth Chamber) of 3 June 2021.#Staatssecretaris van Financiën v Jumbocarry Trading GmbH.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Regulation (EU) No 952/2013 – Union Customs Code – First subparagraph of Article 22(6), read in conjunction with Article 29 – Communication of the grounds to the person concerned before taking a decision which would adversely affect that person – Article 103(1) and Article 103(3)(b) – Limitation of the customs debt – Period for notification of the customs debt – Suspension of the period – Article 124(1)(a) – Extinguishment of the customs debt where it is time-barred – Temporal application of the provision governing the grounds for suspension – Principle

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CELEX:62019CJ0914_SUM: Judgment of the Court (Second Chamber) of 3 June 2021.#Ministero della Giustizia v GN.#Reference for a preliminary ruling – Social policy – Principle of equal treatment in employment and occupation – Directive 2000/78/EC – Article 6(1) – Charter of Fundamental Rights of the European Union – Article 21 – Prohibition of all discrimination on the basis of age – National legislation setting 50 years of age as the age limit for access to the profession of notary – Justification.#Case C-914/19.

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CELEX:62019CJ0942_SUM: Judgment of the Court (Seventh Chamber) of 3 June 2021.#Servicio Aragonés de Salud v LB.#Reference for a preliminary ruling – Social policy – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clause 4 – Principle of non-discrimination – Rejection of a request for leave of absence by reason of employment in the public sector provided for permanent staff regulated under administrative law – National legislation excluding entitlement to such leave when taking up temporary employment – Scope – Inapplicability of clause 4 – Lack of jurisdiction of the Court.#Case C-942/19.

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CELEX:62019CJ0709_SUM: Judgment of the Court (First Chamber) of 12 May 2021.#Vereniging van Effectenbezitters v BP plc.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Jurisdiction and the enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Article 7(2) – Jurisdiction in tort, delict or quasi-delict – Place where the harmful event occurred – Damage consisting in purely financial loss.#Case C-709/19.

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CELEX:62020CJ0130_SUM: Judgment of the Court (Sixth Chamber) of 12 May 2021.#YJ v Instituto Nacional de la Seguridad Social (INSS).#Request for a preliminary ruling from the Juzgado de lo Social de Barcelona.#Reference for a preliminary ruling – Equal treatment for men and women in matters of social security – Directive 79/7/EEC – Article 4(1) – Discrimination on ground of sex – National legislation providing for a pension maternity supplement to be granted to women who have had a certain number of children – Exclusion from entitlement to that pension supplement of women who have requested early retirement – Scope of Directive 79/7EEC.#Case C-130/20.

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CELEX:62019CJ0913_SUM: Judgment of the Court (Third Chamber) of 20 May 2021.#CNP spółka z ograniczoną odpowiedzialnością v Gefion Insurance A/S.#Request for a preliminary ruling from the Sąd Rejonowy w Białymstoku.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Jurisdiction in insurance matters – Article 10 – Article 11(1)(a) – Ability to sue an insurer domiciled in a Member State in another Member State, in the case of actions brought by the policyholder, the insured person or a beneficiary, in the courts of the place where the person bringing the claim is domiciled – Article 13(2) – Action brought by the injured party directly agains

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CELEX:62019CJ0559_SUM: Judgment of the Court (First Chamber) of 24 June 2021.#European Commission v Kingdom of Spain.#Failure of a Member State to fulfil obligations – Article 258 TFEU – Doñana protected natural area (Spain) – Directive 2000/60/EC – Framework for European Union action in the field of water policy – Articles 4(1)(b)(i), 5 and 11(1)(3)(a), (c) and (e) and (4) – Deterioration of bodies of groundwater – Absence of further characterisation of those groundwater bodies identified as being at risk of deterioration – Appropriate basic and supplementary measures – Directive 92/43/EEC – Article 6(2) – Deterioration of natural habitats and habitats of species.#Case C-559/19.

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CELEX:62019CJ0862_SUM: Judgment of the Court (Fifth Chamber) of 17 June 2021.#Czech Republic v European Commission.#Appeal – European Social Fund (ESF) – European Regional Development Fund (ERDF) – Partial cancellation of assistance for operational programmes in the Czech Republic – Directive 2004/18/EC – Article 16(b) – Specific exclusion – Public service contracts relating to programme material intended for broadcasting.#Case C-862/19 P.

maj 8, 2025 0 Comments

CELEX:62020CJ0056_SUM: Judgment of the Court (First Chamber) of 29 April 2021.#AR v Stadt Pforzheim.#Reference for a preliminary ruling – Transport – Driving licences – Mutual recognition – Withdrawal of the licence in the territory of a Member State other than the issuing Member State – Affixing of an endorsement to the driving licence indicating that it is not valid within that Member State.#Case C-56/20.

maj 8, 2025 0 Comments

CELEX:62019CJ0707_SUM: Judgment of the Court (Fifth Chamber) of 20 May 2021.#K.S. v A.B.#Reference for a preliminary ruling – Insurance against civil liability in respect of the use of motor vehicles – Directive 2009/103/EC – Article 3 – Compulsory cover of damage to property – Scope – Legislation of a Member State limiting the obligation to cover the costs of towing a vehicle involved in an accident to the costs incurred in the territory of that Member State and limiting the costs of parking to those made necessary by reason of a criminal investigation or for any other reason.#Case C-707/19.

maj 8, 2025 0 Comments

CELEX:62019CJ0294_SUM: Judgment of the Court (Sixth Chamber) of 29 April 2021.#Agenţia de Plăţi şi Intervenţie pentru Agricultură - Centrul Judeţean Tulcea v SC Piscicola Tulcea SA and Ira Invest SRL v Agenţia de Plăţi şi Intervenţie pentru Agricultură - Centrul Judeţean Tulcea.#References for a preliminary ruling – Agriculture – Common agricultural policy (CAP) – Direct support schemes – Eligible hectare – Aquaculture facility – Land use – Actual use for agricultural purposes – Use complying with the entries in the land register.#Joined Cases C-294/19 and C-304/19.

maj 8, 2025 0 Comments

CELEX:62019CJ0800_SUM: Judgment of the Court (First Chamber) of 17 June 2021.#Mittelbayerischer Verlag KG v SM.#Request for a preliminary ruling from the Sąd Apelacyjny w Warszawie.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters – Article 7(2) – Special jurisdiction in matters relating to tort, delict or quasi-delict – Place where the harmful event occurred or may occur – Person claiming infringement of his personality rights resulting from the publication of an article online – Place in which the damage occurred – Centre of the interests of that person.#Case C-800/19.

maj 8, 2025 0 Comments

CELEX:62019CJ0901_SUM: Judgment of the Court (Third Chamber) of 10 June 2021.#CF and DN v Bundesrepublik Deutschland.#Request for a preliminary ruling from the Verwaltungsgerichtshof Baden-Württemberg.#Reference for a preliminary ruling – Common policy on asylum and subsidiary protection – Directive 2011/95/EU – Conditions for granting subsidiary protection – Article 15(c) – Concept of ‘serious and individual threat’ to a civilian’s life or person by reason of indiscriminate violence in situations of international or internal armed conflict – National legislation requiring a minimum number of civilian casualties (killed and injured) in the relevant region.#Case C-901/19.

maj 8, 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.

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