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

CELEX:62023CJ0534: Judgment of the Court (Eighth Chamber) of 3 July 2025.#Instituto Cervantes and Kingdom of Spain v European Commission.#3 July 2025 *Language of the case: French(Appeal – Award of public contracts by the European Union – Regulation (EU, Euratom) 2018/1046 – Contract for language training services – Obligation to submit tenders via the electronic application eSubmission – Use by a tenderer of a hypertext link to a website containing documents describing the tender – Refusal of the administration to take those documents into consideration – Principles of legal certainty and the protection of legitimate expectations – Article 41 of the Charter of Fundamental Rights of the European Union – Objective impartiality – Obligation to state reasons – Comparative tender evaluation me julij 3, 2025 0 Comments	CELEX:62024CC0366: Conclusions de l'avocat général M. M. Szpunar, présentées le 3 juillet 2025.### This document does not exist in English. julij 3, 2025 0 Comments
CELEX:62025CO0145: Order of the Court of 25 June 2025.#Puma SE v European Union Intellectual Property Office.#Appeal – EU trade mark – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed.#Case C-145/25 P. julij 3, 2025 0 Comments	CELEX:62025CO0146: Order of the Court of 25 June 2025.#Puma SE v European Union Intellectual Property Office.#Appeal – EU trade mark – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed.#Case C-146/25 P. julij 3, 2025 0 Comments
CELEX:62024CJ0114_RES: Judgment of the Court (Fourth Chamber) of 3 July 2025.#Global Nanotechnologies AE schediasmou anaptyxis paraskevis kai emporias ylikon nanotechnologias (Glonatech) v European Research Executive Agency.#Appeal – Arbitration clause – Seventh Framework Programme for research, technological development and demonstration activities (2007-2013) – The SANAD project – Staff costs – Eligible costs – Request for recovery – Debit note – Article 41 of the Charter of Fundamental Rights of the European Union – Principle of good administration – Substitution of grounds – Article 47 of the Charter of Fundamental Rights – Right to effective judicial protection – Burden of proof – Proportionality.#Case C-114/24 P. julij 3, 2025 0 Comments	CELEX:62023CJ0653: Judgment of the Court (Second Chamber) of 3 July 2025.#SIA „TOODE” v Valsts ieņēmumu dienests.#Reference for a preliminary ruling – State aid – Article 107(1) TFEU – Aid scheme authorised by the European Commission – Support to the economy in the context of the COVID-19 pandemic – Refusal by the competent authority to grant aid – Legal action requesting that the court before which the matter has been brought order the adoption of a beneficial administrative act ex nunc – Expiry, during the legal proceedings, of the time limit prescribed for granting the aid – Date on which the aid is deemed to have been granted – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective judicial remedy – Regulation (EU) 2015/1589 – Article 1 – Existing julij 3, 2025 0 Comments
CELEX:62024CC0567: Opinion of Advocate General Campos Sánchez-Bordona delivered on 3 July 2025.### julij 3, 2025 0 Comments	CELEX:62024CC0453: Opinion of Advocate General Richard de la Tour delivered on 3 July 2025.### julij 3, 2025 0 Comments
CELEX:62024CJ0263: Judgment of the Court (Tenth Chamber) of 3 July 2025.#Criminal proceedings against YE.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Framework Decision 2008/675/JHA – Article 3(1) and (2) – Taking account of previous convictions handed down in another Member State in the course of new criminal proceedings – Legal effects equivalent to previous national convictions – Framework Decision 2009/315/JHA – Exchange of information extracted from the criminal record between Member States – Article 2(a) – Concept of criminal conviction – Administrative offences – Classification of offences under national law – Acts not constituting criminal offences under national law.#Case C-263/24. julij 3, 2025 0 Comments	CELEX:62023CJ0582: Judgment of the Court (Fourth Chamber) of 3 July 2025.#R.S. v C. S.A. and Others.#Reference for a preliminary ruling – Directive 93/13/EEC – Unfair terms in consumer contracts – Article 6(1) and Article 7(1) – Powers and obligations of the national court – Insolvency proceedings relating to a natural person – Bankruptcy court has no power to examine ex officio whether the terms of a contract that gave rise to a claim on the list of claims are unfair – No power for that court to order interim measures – Principle of effectiveness.#Case C-582/23. julij 3, 2025 0 Comments
CELEX:62023CJ0646: Judgment of the Court (Fourth Chamber) of 3 July 2025.#Criminal proceedings against P.B. and R.S.#Reference for a preliminary ruling – Rule of law – Independence of the judiciary – Second subparagraph of Article 19(1) TEU – Effective judicial protection in areas covered by EU law – Principle of irremovability of judges – Military judge found unfit for professional military service – National legislation requiring the early retirement of that judge.#Joined Cases C-646/23 and C-661/23. julij 3, 2025 0 Comments	CELEX:62023CJ0610: Judgment of the Court (First Chamber) of 3 July 2025.#FO v Ypourgos Metanastefsis kai Asylou.#Reference for a preliminary ruling – Asylum policy – International protection – Common procedures for granting and withdrawing international protection – Directive 2013/32/EU – Article 46 – Charter of Fundamental Rights of the European Union – Article 47 – Right to an effective remedy – Requirement of full and ex nunc examination of the appeal – Obligation to appear in person before the authority examining the appeal – Presumption that an appeal has been improperly brought – Dismissal of the appeal as manifestly unfounded without examination of the merits – Principle of proportionality.#Case C-610/23. julij 3, 2025 0 Comments
CELEX:62024CJ0114: Judgment of the Court (Fourth Chamber) of 3 July 2025.#Global Nanotechnologies AE schediasmou anaptyxis paraskevis kai emporias ylikon nanotechnologias (Glonatech) v European Research Executive Agency.#Appeal – Arbitration clause – Seventh Framework Programme for research, technological development and demonstration activities (2007-2013) – The SANAD project – Staff costs – Eligible costs – Request for recovery – Debit note – Article 41 of the Charter of Fundamental Rights of the European Union – Principle of good administration – Substitution of grounds – Article 47 of the Charter of Fundamental Rights – Right to effective judicial protection – Burden of proof – Proportionality.#Case C-114/24 P. julij 3, 2025 0 Comments	CELEX:62023CJ0529: Judgment of the Court (Fifth Chamber) of 3 July 2025.#European Parliament v TC.#Appeal – Law governing the institutions – European Parliament – Rules governing expenses and allowances for Members of Parliament – Parliamentary assistance allowance – Recovery of sums unduly paid – Article 41(2) of the Charter of Fundamental Rights of the European Union – Right to be heard – Right of access to the file – Regulation (EU) 2018/1725 – Protection of natural persons with regard to the processing of personal data by the European Union institutions, bodies, offices and agencies – Article 9 – Transmissions of personal data to recipients established in the European Union other than Union institutions and bodies – Article 26 of the Staff Regulations of Officials of the European Union julij 3, 2025 0 Comments
CELEX:62024CJ0268: Judgment of the Court (Tenth Chamber) of 3 July 2025.#ZT v Ministero dell’Istruzione e del Merito.#Reference for a preliminary ruling – Social policy – Directive 1999/70/EC – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clause 4 – Principle of non-discrimination – Allowance granted in the form of an electronic card, in order to support in-service training of teachers and to enhance their professional skills – No grant of that card to non-tenured teachers responsible for short-term supply teaching posts.#Case C-268/24. julij 3, 2025 0 Comments	CELEX:62024CC0210: Opinion of Advocate General Biondi delivered on 3 July 2025.### julij 3, 2025 0 Comments
CELEX:62024CC0485: Opinion of Advocate General Norkus delivered on 3 July 2025.### julij 3, 2025 0 Comments	CELEX:62023CJ0610_RES: Judgment of the Court (First Chamber) of 3 July 2025.#FO v Ypourgos Metanastefsis kai Asylou.#Reference for a preliminary ruling – Asylum policy – International protection – Common procedures for granting and withdrawing international protection – Directive 2013/32/EU – Article 46 – Charter of Fundamental Rights of the European Union – Article 47 – Right to an effective remedy – Requirement of full and ex nunc examination of the appeal – Obligation to appear in person before the authority examining the appeal – Presumption that an appeal has been improperly brought – Dismissal of the appeal as manifestly unfounded without examination of the merits – Principle of proportionality.#Case C-610/23. julij 3, 2025 0 Comments
CELEX:62023CJ0646_RES: Judgment of the Court (Fourth Chamber) of 3 July 2025.#Criminal proceedings against P.B. and R.S.#Reference for a preliminary ruling – Rule of law – Independence of the judiciary – Second subparagraph of Article 19(1) TEU – Effective judicial protection in areas covered by EU law – Principle of irremovability of judges – Military judge found unfit for professional military service – National legislation requiring the early retirement of that judge.#Joined Cases C-646/23 and C-661/23. julij 3, 2025 0 Comments	CELEX:62023CJ0808: Judgment of the Court (First Chamber) of 3 July 2025.#Högkullen AB v Skatteverket.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 72 – Open market value – Article 80 – Revaluation of the taxable amount – Parent company providing services to its subsidiaries in the context of actively managing them – Determination of the open market value.#Case C-808/23. julij 3, 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.

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