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CELEX:62023CJ0596: Judgment of the Court (Fourth Chamber) of 19 December 2024.#B UG v Veronsaajien oikeudenvalvontayksikkö.#Reference for a preliminary ruling – Excise duties – Directive 2008/118/EC – Article 36(1) – Online purchase of excise goods in another Member State – Transport by a transporter recommended by the vendor – National rules regarding the vendor as liable for the excise duties chargeable in the Member State of destination.#Case C-596/23.

december 20, 2024 0 Comments

CELEX:62024CJ0185: Judgment of the Court (Second Chamber) of 19 December 2024.#RL and QS v Bundesrepublik Deutschland.#Reference for a preliminary ruling – Asylum policy – Regulation (EU) No 604/2013 – Article 3(2) – Transfer of the asylum seeker to the Member State responsible for examining the application for international protection – Article 4 of the Charter of Fundamental Rights of the European Union – Risk of inhuman or degrading treatment – Evidence and standard of proof of the real risk of inhuman or degrading treatment, resulting from systemic flaws in the asylum procedure and in the reception conditions for applicants in the Member State responsible – Suspension, by the Member State responsible, of the taking charge of and taking back of asylum seekers.#Joined Cases C-185/24 and

december 20, 2024 0 Comments

CELEX:62023CJ0664: Judgment of the Court (Fifth Chamber) of 19 December 2024.#Caisse d’allocations familiales des Hauts-de-Seine v TX.#Reference for a preliminary ruling – Directive 2011/98/EU – Rights of third-country workers who hold a single permit – Article 12 – Right to equal treatment – Social security – National legislation determining entitlements to family benefits – Legislation excluding the taking into account of the minor children of the single permit holder for lack of evidence that they have entered the national territory lawfully.#Case C-664/23.

december 20, 2024 0 Comments

CELEX:62023CJ0369: Judgment of the Court (Fourth Chamber) of 19 December 2024.#„Vivacom Bulgaria“ EAD v Varhoven administrativen sad and Natsionalna agentsia za prihodite.#Reference for a preliminary ruling – Second subparagraph of Article 19(1) TEU – Effective legal protection in the fields covered by EU law – Second paragraph of Article 47 of the Charter of Fundamental Rights of the European Union – Access to an independent and impartial tribunal – Liability of a Member State for damage caused to individuals by an infringement of EU law – Infringement by a national court adjudicating at last instance in relation to value added tax (VAT) – Jurisdiction of a court adjudicating at last instance while having the capacity of defendant in the dispute – Composition of the adjudicating panel.#Ca

december 20, 2024 0 Comments

CELEX:62023CJ0591: Judgment of the Court (Ninth Chamber) of 19 December 2024.#ZCC Europe GmbH v Hauptzollamt Düsseldorf.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Tariff classification – Headings 8113 and 8209 – Hard metal sticks made of cermets – Implementing Regulation (EU) 2021/910 – Validity – Classification criteria.#Case C-591/23.

december 20, 2024 0 Comments

CELEX:62023CJ0601: Judgment of the Court (Sixth Chamber) of 19 December 2024.#Credit Suisse Securities (Europe) Ltd v Diputación Foral de Bizkaia.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Taxation – Taxation of dividends – Withholding tax – Reimbursement of withholding tax, granted to resident dividend recipients that are loss-making at the end of the tax year in which the dividends are received – No reimbursement of the withholding tax to non-resident dividend recipients – Difference in treatment – Restriction – Comparability – Justification.#Case C-601/23.

december 20, 2024 0 Comments

CELEX:62022CJ0717: Judgment of the Court (Third Chamber) of 19 December 2024.#„SISTEM LUX“ OOD v Teritorialna direktsia Mitnitsa Burgas.#Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Union Customs Code – Article 15 – Provision of information to the customs authorities – Failure to comply with the customs legislation – Article 42 – Effective, proportionate and dissuasive penalties – Framework Decision 2005/212/JHA – Confiscation of crime-related proceeds, instrumentalities and property – Articles 2(1) – Confiscation – National provision providing for the imposition of a fine of between 100% and 200% of the customs value of the goods and confiscation thereof irrespective of the owner.#Case C-717/22.

december 20, 2024 0 Comments

CELEX:62023CJ0123: Judgment of the Court (Fifth Chamber) of 19 December 2024.#N. A. K. and Others v Bundesrepublik Deutschland.#Reference for a preliminary ruling – Area of freedom, security and justice – Border controls, asylum and immigration – Asylum policy – Directive 2013/32/EU – Common procedures for granting and withdrawing international protection – Application for international protection – Grounds for inadmissibility – Article 2(q) – Concept of ‘subsequent application’ – Article 33(2)(d) – Rejection of an application for international protection as inadmissible by a Member State due to the rejection of a previous application made in another Member State or the discontinuation of the procedure by another Member State in respect of the previous application.#Joined Cases C-123/23 an

december 20, 2024 0 Comments

CELEX:62023CJ0157: Judgment of the Court (Fifth Chamber) of 19 December 2024.#Ford Italia SpA v ZP and Stracciari SpA.#Reference for a preliminary ruling – Approximation of laws – Liability for defective products – Directive 85/374/EEC – Article 3(1) – Concept of ‘producer’ – Concept of a ‘person who … presents him[- or her]self as … [a] producer’ – Conditions – Supplier whose name is the same in part as that of the producer and as the trade mark put on the product by the producer.#Case C-157/23.

december 20, 2024 0 Comments

CELEX:62023CJ0295: Judgment of the Court (Grand Chamber) of 19 December 2024.#Halmer Rechtsanwaltsgesellschaft UG v Rechtsanwaltskammer München.#Reference for a preliminary ruling – Article 49 TFEU – Freedom of establishment – Article 63 TFEU – Free movement of capital – Establishing the applicable freedom – Services in the internal market – Directive 2006/123/EC – Article 15 – Requirements relating to holding shares in a firm – A purely financial investor’s holding in a law firm – Revocation of that law firm’s registration with the professional body on account of that holding – Restriction on freedom of establishment and on the free movement of capital – Justifications based on protecting the independence of lawyers and recipients of legal services – Necessity – Proportionality.#Case C-29

december 20, 2024 0 Comments

CELEX:62023CJ0123_RES: Judgment of the Court (Fifth Chamber) of 19 December 2024.#N. A. K. and Others v Bundesrepublik Deutschland.#Reference for a preliminary ruling – Area of freedom, security and justice – Border controls, asylum and immigration – Asylum policy – Directive 2013/32/EU – Common procedures for granting and withdrawing international protection – Application for international protection – Grounds for inadmissibility – Article 2(q) – Concept of ‘subsequent application’ – Article 33(2)(d) – Rejection of an application for international protection as inadmissible by a Member State due to the rejection of a previous application made in another Member State or the discontinuation of the procedure by another Member State in respect of the previous application.#Joined Cases C-123/2

december 20, 2024 0 Comments

CELEX:62023CJ0295_RES: Judgment of the Court (Grand Chamber) of 19 December 2024.#Halmer Rechtsanwaltsgesellschaft UG v Rechtsanwaltskammer München.#Reference for a preliminary ruling – Article 49 TFEU – Freedom of establishment – Article 63 TFEU – Free movement of capital – Establishing the applicable freedom – Services in the internal market – Directive 2006/123/EC – Article 15 – Requirements relating to holding shares in a firm – A purely financial investor’s holding in a law firm – Revocation of that law firm’s registration with the professional body on account of that holding – Restriction on freedom of establishment and on the free movement of capital – Justifications based on protecting the independence of lawyers and recipients of legal services – Necessity – Proportionality.#Case

december 20, 2024 0 Comments

CELEX:62023CJ0157_RES: Judgment of the Court (Fifth Chamber) of 19 December 2024.#Ford Italia SpA v ZP and Stracciari SpA.#Reference for a preliminary ruling – Approximation of laws – Liability for defective products – Directive 85/374/EEC – Article 3(1) – Concept of ‘producer’ – Concept of a ‘person who … presents him[- or her]self as … [a] producer’ – Conditions – Supplier whose name is the same in part as that of the producer and as the trade mark put on the product by the producer.#Case C-157/23.

december 20, 2024 0 Comments

CELEX:62024CJ0244:           Arrêt de la Cour (grande chambre) du 19 décembre 2024.#P contre Staatssecretaris van Justitie en Veiligheid.#Renvoi préjudiciel – Politique d’asile – Protection temporaire en cas d’afflux massif de personnes déplacées – Directive 2001/55/CE – Articles 4 et 7 – Invasion de l’Ukraine par les forces armées russes – Décision d’exécution (UE) 2022/382 – Article 2, paragraphe 3 – Faculté pour un État membre d’appliquer la protection temporaire aux personnes déplacées qui ne sont pas visées dans cette décision – Moment auquel un État membre qui a accordé la protection temporaire à de telles personnes peut mettre fin à cette protection – Retour des ressortissants de pays tiers en séjour irrégulier – Directive 2008/115/CE – Article 6 – Décision de retour – Moment auque

This document does not exist in English.
december 20, 2024 0 Comments

CELEX:62024CJ0244_RES:           Arrêt de la Cour (grande chambre) du 19 décembre 2024.#P contre Staatssecretaris van Justitie en Veiligheid.#Renvoi préjudiciel – Politique d’asile – Protection temporaire en cas d’afflux massif de personnes déplacées – Directive 2001/55/CE – Articles 4 et 7 – Invasion de l’Ukraine par les forces armées russes – Décision d’exécution (UE) 2022/382 – Article 2, paragraphe 3 – Faculté pour un État membre d’appliquer la protection temporaire aux personnes déplacées qui ne sont pas visées dans cette décision – Moment auquel un État membre qui a accordé la protection temporaire à de telles personnes peut mettre fin à cette protection – Retour des ressortissants de pays tiers en séjour irrégulier – Directive 2008/115/CE – Article 6 – Décision de retour – Moment a

This document does not exist in English.
december 20, 2024 0 Comments

CELEX:32024D3221: Council Decision (EU) 2024/3221 of 12 December 2024 on the position to be adopted on behalf of the European Union within the Association Council set up by the Euro-Mediterranean Agreement establishing an Association between the European Community and its Member States, of the one part, and the Republic of Lebanon, of the other part, as regards the amendment of that Agreement by replacing Protocol 4 thereto concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation

december 20, 2024 0 Comments

CELEX:32004R0139R(08):           Berichtigung der Verordnung (EG) Nr. 139/2004 des Rates vom 20. Januar 2004 über die Kontrolle von Unternehmenszusammenschlüssen („EG-Fusionskontrollverordnung“) (ABl. L 24 vom 29.1.2004)

The corrigendum does not concern the English version.
december 20, 2024 0 Comments

CELEX:32022R2065R(06)

The corrigendum does not concern the English version.
december 20, 2024 0 Comments

CELEX:32022R1904R(09):           Berichtigung der Verordnung (EU) 2022/1904 des Rates vom 6. Oktober 2022 zur Änderung der Verordnung (EU) Nr. 833/2014 über restriktive Maßnahmen angesichts der Handlungen Russlands, die die Lage in der Ukraine destabilisieren (ABl. L 259 I vom 6.10.2022)

The corrigendum does not concern the English version.
december 20, 2024 0 Comments

CELEX:32024L0825R(01)

The corrigendum does not concern the English version.
december 20, 2024 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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