CELEX:62020CA0586: Case C-586/20 P: Judgment of the Court (Seventh Chamber) of 21 December 2021 — P. Krücken Organic GmbH v European Commission (Appeal — Law governing the institutions — Action for damages — Conditions governing the non-contractual liability of the European Union — Regulation (EC) No 834/2007 — Organic production and labelling of organic products — Article 33(3) — Concept of ‘appropriate supervision’ — Regulation (EC) No 1235/2008 — Arrangements for imports of organic products from third countries — Private control body for the purpose of equivalence — Attribution of that body’s conduct to the European Commission)

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CELEX:62020CA0524: Case C-524/20: Judgment of the Court (Tenth Chamber) of 21 December 2021 (request for a preliminary ruling from the Městský soud v Praze — Czech Republic) — Vítkovice Steel a.s. v Ministerstvo životního prostředí (Reference for a preliminary ruling — Scheme for greenhouse gas emission allowance trading — Directive 2003/87/EC — Article 11(3) — Decision 2011/278/EU — Article 3(b) and Article 10(2)(a) — Product benchmark sub-installation — Decision 2013/448/EU — Validity — Installation using a basic oxygen furnace — Hot metal — Input from a third-party installation — Refusal to allocate emission allowances — Admissibility — Failure by the applicant in the main proceedings to bring an action for annulment)

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CELEX:62020CA0497: Case C-497/20: Judgment of the Court (Grand Chamber) of 21 December 2021 (request for a preliminary ruling from the Corte suprema di cassazione — Italy) — Randstad Italia SpA v Umana SpA, Azienda USL Valle d’Aosta, IN. VA SpA, Synergie Italia agenzia per il Lavoro SpA (Reference for a preliminary ruling — Second subparagraph of Article 19(1) TEU — Obligation of Member States to provide remedies sufficient to ensure effective legal protection in the fields covered by Union law — Public procurement — Directive 89/665/EEC — Article 1(1) and (3) — Article 47 of the Charter of Fundamental Rights of the European Union — Judgment of a Member State’s highest administrative court declaring inadmissible, in breach of the case-law of the Court of Justice, an action brought by a tenderer excluded from a public procurement procedure — No remedy against that judgment before the highest court in that Member State’s judicial order — Principles of effectiveness and equivalence)

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DAVČNI KREDIT in obdavčitev najnižjih dohodkov pri nas – ustavno pravno pravilneje od dviga splošne olajšave?

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POVZETEK: Kako bi lahko deloval davčni kredit na način, da najnižji dohodki ne bi bili obdavčeni? Povezava do DAVČNEGA BLOGA: Kliknite tukaj.    SKLEP: Če bi uvedli ukrepe, ki bi zgotavljali, da bomo začeli graditi pošten davčni sistem (3 stebri ….), potem lahko ugotovimo, da bi moral predlagatelj sprememb davčne zakonodaje (npr. ureditev obdavčitve najnižjih dohodkov),…