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CELEX:62022CC0760: Opinion of Advocate General Medina delivered on 18 April 2024.###

april 19, 2024 0 Comments

CELEX:62022CJ0634: Judgment of the Court (Fourth Chamber) of 18 April 2024.#Criminal proceedings against OT and Others.#Reference for a preliminary ruling – Values and objectives of the European Union – Article 2 TEU – Rule of law – Second subparagraph of Article 19(1) TEU – Independent and impartial court – Reorganisation of jurisdiction of courts in a Member State – Abolition of a specialised criminal court – Inadmissibility of the request for a preliminary ruling.#Case C-634/22.

april 19, 2024 0 Comments

CELEX:62023CJ0089: Judgment of the Court (Seventh Chamber) of 18 April 2024.#Companhia União de Crédito Popular SARL v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Scope – Economic activity – Supply of services – Article 135 – Exemptions for other activities – Granting of credit – Sale by auction of pledged goods – Single supply – Distinct and independent supplies – Ancillary or principal supplies.#Case C-89/23.

april 19, 2024 0 Comments

CELEX:62023CJ0133: Judgment of the Court (Seventh Chamber) of 18 April 2024.#Omya CZ s.r.o. v Generální ředitelství cel.#Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Fifth indent of Article 2(4)(b) – Concept of ‘mineralogical processes’ – Electricity used to power machines used to process limestone extracted from quarries.#Case C-133/23.

april 19, 2024 0 Comments

CELEX:62023CO0532: Order of the Court (Seventh Chamber) of 10 April 2024.#Lear Corporation Hungary Autóipari Gyártó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article183 – Right to deduct input VAT – Rules governing exercise of that right – Late refund – Delay caused by the application of a national provision – Effect of a preliminary ruling given by the Court after those facts occurred – Late payment interest – Limitation – Principles of equivalence, effectiveness and fiscal neutrality.#Case C-532/23.

april 19, 2024 0 Comments

CELEX:62022CJ0567: Judgment of the Court (Fourth Chamber) of 18 April 2024.#Vasile Dumitrescu and Others v European Commission and Court of Justice of the European Union.#Appeal – Civil service – Second subparagraph of Article 8(2) of Annex VII to the Staff Regulations of Officials of the European Union – Flat-rate payment of travel expenses from the place of employment to the place of origin – Regulation (EU, Euratom) No 1023/2013 – New calculation rules – Officials whose place of origin is outside the territories of the Member States as well as outside the countries and territories listed in Annex II to the FEU Treaty and the territories of the Member States of the European Free Trade Association (EFTA) – Principle of equal treatment.#Joined Cases C-567/22 P to C-570/22 P.

april 19, 2024 0 Comments

CELEX:62023CJ0068: Judgment of the Court (Ninth Chamber) of 18 April 2024.#M-GbR v Finanzamt O.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 30a and 30b – Vouchers supplied electronically – Single-purpose and multi-purpose vouchers – Prepaid cards or voucher codes for the purchase of digital content, with a ‘country’ identifier making the digital content in question accessible only in the Member State in question.#Case C-68/23.

april 19, 2024 0 Comments

CELEX:62022CJ0716: Judgment of the Court (Eighth Chamber) of 18 April 2024.#EP v Préfet du Gers and Institut national de la statistique et des études économiques (INSEE).#Reference for a preliminary ruling – Citizenship of the Union – National of the United Kingdom of Great Britain and Northern Ireland residing in a Member State – Articles 20 and 22 TFEU – Right to vote and to stand as a candidate in elections to the European Parliament in the Member State of residence – Article 50 TEU – Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community – Consequences of the withdrawal of a Member State of the European Union – Removal from the electoral roll in the Member State of residence – Article 39 o

april 19, 2024 0 Comments

CELEX:62023CJ0195: Judgment of the Court (Seventh Chamber) of 18 April 2024.#GI v Partena, Assurances Sociales pour Travailleurs Indépendants ASBL.#Reference for a preliminary ruling – Social security – Officials of the European Union – Protocol (No 7) on the privileges and immunities of the European Union – Compulsory affiliation to the social security scheme of the EU institutions – Official of the European Union pursuing a complementary professional activity as a self-employed person – Liability for social security contributions under the scheme of a Member State in which that activity is carried out.#Case C-195/23.

april 19, 2024 0 Comments

CELEX:62021CJ0605: Judgment of the Court (Grand Chamber) of 18 April 2024.#Heureka Group a.s. v Google LLC.#Reference for a preliminary ruling – Article 102 TFEU – Principle of effectiveness – Actions for damages under national law for infringements of the competition law provisions – Directive 2014/104/EU – Late transposition of the directive – Temporal application – Article 10 – Limitation period – Detailed rules for the dies a quo – Cessation of the infringement – Knowledge of the information necessary for bringing an action for damages – Publication in the Official Journal of the European Union of the summary of the European Commission’s decision finding an infringement of the competition rules – Binding effect of a Commission decision that is not yet final – Suspension or interruption

april 19, 2024 0 Comments

CELEX:62022CJ0765: Judgment of the Court (Third Chamber) of 18 April 2024.#Luis Carlos and Others v Air Berlín Luftverkehrs KG, Sucursal en España and Air Berlín PLC & CO Luftverkehrs KG.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) 2015/848 – Insolvency proceedings – Main insolvency proceedings in Germany and secondary insolvency proceedings in Spain – Challenge to the inventory of assets and the list of creditors submitted by the insolvency practitioner in the secondary insolvency proceedings – Classification of employees’ claims – Date to be taken into account – Transfer of assets situated in Spain to Germany – Composition of the estate in secondary insolvency proceedings – Time parameters to be taken into consideration.#Joined Cases C-765

april 19, 2024 0 Comments

CELEX:62022CJ0509: Judgment of the Court (Fifth Chamber) of 18 April 2024.#Agenzia delle Dogane e dei Monopoli v Girelli Alcool Srl.#Reference for a preliminary ruling – Taxation – Excise duties – Directive 2008/118/EC – Article 7(4) – Chargeability of excise duty – Release for consumption – Total destruction or irretrievable loss of a product placed under a duty-suspension arrangement – Concept of ‘unforeseeable circumstances’ – Authorisation by the competent authorities of the Member State – Irretrievable loss caused by a non-serious fault committed by an employee of the authorised warehousekeeper.#Case C-509/22.

april 19, 2024 0 Comments

CELEX:62023CJ0022: Judgment of the Court (First Chamber) of 18 April 2024.#„Citadeles nekustamie īpašumi” SIA v Valsts ieņēmumu dienests.#Reference for a preliminary ruling – Prevention of the use of the financial system for the purposes of money laundering or terrorist financing – Directive (EU) 2015/849 – Scope – Obliged entity – Article 3(7)(c) – Concept of ‘trust or company service provider’ – Provision of a registered office – Owner of immovable property who has entered into leases with legal persons – Registration of the registered office of such legal persons in that immovable property.#Case C-22/23.

april 19, 2024 0 Comments

CELEX:62023CC0119: Opinion of Advocate General Emiliou delivered on 18 April 2024.###

april 19, 2024 0 Comments

CELEX:62022TJ0049: Judgment of the General Court (Tenth Chamber) of 17 April 2024.#Romania v European Commission.#Case T-49/22.

april 19, 2024 0 Comments

CELEX:62022TJ0126: Judgment of the General Court (Seventh Chamber) of 17 April 2024.#Coinbase, Inc. v European Union Intellectual Property Office.#Case T-126/22.

april 19, 2024 0 Comments

CELEX:62022TJ0344: Judgment of the General Court (Third Chamber) of 17 April 2024.#Stichting Nationaal Kritisch Platform Windenergie v European Commission.#Case T-344/22.

april 19, 2024 0 Comments

CELEX:62023TJ0388: Judgment of the General Court (First Chamber) of 17 April 2024.#Ergotopia GmbH v European Union Intellectual Property Office.#Case T-388/23.

april 19, 2024 0 Comments

CELEX:62023TJ0209: Judgment of the General Court (Sixth Chamber) of 17 April 2024.#Yadex International GmbH v European Union Intellectual Property Office.#Case T-209/23.

april 19, 2024 0 Comments

CELEX:62023TJ0288: Judgment of the General Court (First Chamber) of 17 April 2024.#Unilab LP v European Union Intellectual Property Office.#Case T-288/23.

april 19, 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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