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CELEX:62023CC0021: Opinion of Advocate General Szpunar delivered on 25 April 2024.###

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CELEX:62023CC0228: Opinion of Advocate General Campos Sánchez-Bordona delivered on 25 April 2024.###

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CELEX:62022CC0646:           Conclusions de l'avocat général M. N. Emiliou, présentées le 25 avril 2024.###

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CELEX:62023CC0060:           Conclusions de l'avocat général Mme T. Ćapeta, présentées le 25 avril 2024.###

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CELEX:62023CC0239: Opinion of Advocate General Emiliou delivered on 25 April 2024.###

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CELEX:62023CJ0147:           Arrêt de la Cour (première chambre) du 25 avril 2024.#Commission européenne contre République de Pologne.#Manquement d’État – Article 258 TFUE – Protection des personnes qui signalent des violations du droit de l’Union – Directive (UE) 2019/1937 – Absence de transposition et de communication des mesures de transposition – Article 260, paragraphe 3, TFUE – Demande de condamnation au paiement d’une somme forfaitaire et d’une astreinte journalière – Critères d’établissement du montant de la sanction – Application automatique d’un coefficient de gravité – Détermination de la capacité de paiement de l’État membre – Critère démographique.#Affaire C-147/23.

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CELEX:62023CC0073: Opinion of Advocate General Kokott delivered on 25 April 2024.###

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CELEX:62023CC0159: Opinion of Advocate General Szpunar delivered on 25 April 2024.###

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CELEX:62022CJ0657: Judgment of the Court (Eighth Chamber) of 25 April 2024.#SC Bitulpetrolium Serv SRL v Administraţia Judeţeană a Finanţelor Publice Prahova – Direcţia Generală Regională a Finanţelor Publice Ploieşti.#Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Taxation in accordance with the principle of actual use of those products – Annex I – Minimum levels of taxation applicable to energy products provided for by that directive – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) – Chargeable event – Article 63 – Chargeability of VAT – Article 78(1)(a) – Taxable amount – Reintroduction of energy products into the tax warehouse – Conditions imposed by national law – Additional excise duty and VA

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CELEX:62023CJ0204: Judgment of the Court (Eighth Chamber) of 25 April 2024.#Autorità di regolazione dei trasporti v Lufthansa Linee Aeree Germaniche and Others.#Reference for a preliminary ruling – Air transport – Airport charges – Directive 2009/12/EC – Article 11(5) – Funding for the independent supervisory authority – Contribution from airport users – Criteria for taxation.#Case C-204/23.

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CELEX:62023CJ0036: Judgment of the Court (Seventh Chamber) of 25 April 2024.#L v Familienkasse Sachsen der Bundesagentur für Arbeit.#Reference for a preliminary ruling – Social security – Regulation (EC) No 883/2004 – Family benefits – Article 68 – Rules of priority in the case of overlapping of benefits – Obligation on the institution of the Member State having secondary competence to forward an application for family benefits to the institution of the Member State having primary competence – No application for family benefits in the child’s Member State of residence – Partial recovery of family benefits paid in the Member State of activity as an employed person of one of the parents.#Case C-36/23.

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CELEX:62022CJ0301: Judgment of the Court (Second Chamber) of 25 April 2024.#Peter Sweetman v An Bord Pleanála and Ireland and the Attorney General.#Reference for a preliminary ruling – Environment – Directive 2000/60/EC – Framework for EU action in the field of water policy – Article 4(1)(a) – Environmental objectives relating to surface waters – Obligation of the Member States not to authorise a project which may cause a deterioration of the status of a surface water body – Article 5 and Annex II – Characterisation of surface water body types – Article 8 and Annex V – Classification of surface water status – Article 11 – Programme of measures – Project for the abstraction of water from a lake with a surface area below 0.5km².#Case C-301/22.

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CELEX:62021CJ0484: Judgment of the Court (Ninth Chamber) of 25 April 2024.#F C C and M A B v Caixabank SA, anciennement Bankia SA.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Mortgage loan contract – Term stipulating that costs relating to the contract are to be paid by the consumer – Final judicial decision finding that term unfair and declaring it void – Action for restitution of the sums paid pursuant to the unfair term – Point from which the limitation period starts to run.#Case C-484/21.

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CELEX:62022TJ0205: Judgment of the General Court (Sixth Chamber) of 24 April 2024.#Marie Naass and Sea-Watch eV v European Border and Coast Guard Agency.#Case T-205/22.

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CELEX:62022CJ0420: Judgment of the Court (First Chamber) of 25 April 2024.#NW and PQ v Országos Idegenrendészeti Főigazgatóság and Miniszterelnöki Kabinetirodát vezető miniszter.#References for a preliminary ruling – Citizenship of the European Union – Article 20 TFEU – Union citizen who has never exercised his or her right of freedom of movement – Residence of a family member of that Union citizen – Threat to national security – Statement by a specialist national authority – Statement of reasons – Access to the file.#Joined Cases C-420/22 and C-528/22.

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CELEX:62022CJ0684: Judgment of the Court (Fourth Chamber) of 25 April 2024.#S.Ö. and Others v Stadt Duisburg and Others.#Reference for a preliminary ruling – Citizenship of the Union – Article 20 TFEU – Nationality of a Member State and of a third country – Acquisition of the nationality of a third country – Loss of the nationality of a Member State and of citizenship of the Union by operation of law – Possibility of applying to retain the nationality of the Member State prior to acquisition of the nationality of a third country – Individual examination of the consequences of the loss of the nationality of the Member State in the light of EU law – Scope.#Joined Cases C-684/22 to C-686/22.

april 26, 2024 0 Comments

CELEX:62023TJ0303: Judgment of the General Court (Third Chamber) of 24 April 2024.#Tsakiris AE Paragogis & Emporias Trofimon v European Union Intellectual Property Office.#Case T-303/23.

april 26, 2024 0 Comments

CELEX:62022CJ0276: Judgment of the Court (Third Chamber) of 25 April 2024.#Edil Work 2 S.r.l. and S.T. S.r.l v STE S.a.r.l.#Reference for a preliminary ruling – Articles 49 and 54 TFEU – Freedom of establishment – Company established in a Member State but carrying on its activities in another Member State – Operation and management of the company – National legislation providing for the application of the law of the Member State in which a company carries on its activities – Restriction on freedom of establishment – Justification – Protection of the interests of creditors, minority shareholders and staff – Prevention of abusive practices and artificial arrangements – Proportionality.#Case C-276/22.

april 26, 2024 0 Comments

CELEX:62022TJ0673: Judgment of the General Court (Seventh Chamber) of 24 April 2024.#Dr. Neumann & Kindler GmbH & Co. KG v European Union Intellectual Property Office.#Case T-673/22.

april 26, 2024 0 Comments

CELEX:62014TJ0514: Judgment of the General Court (Eighth Chamber, Extended Composition) of 24 April 2024.#Hispavima, SL v European Commission.#Case T-514/14.

april 26, 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. 


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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.

The Wisdom business network monitors changes from the databases listed below on a daily basis.


 

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