Novice ZDSS – sodbe, obvestila FURS – Page 6866 – ZDSS

Prikaz vseh zadetkov portala ZDSS.....

CELEX:62020CA0090: Case C-90/20: Judgment of the Court (Second Chamber) of 20 January 2022 (request for a preliminary ruling from the Højesteret — Denmark) — Apcoa Parking Danmark A/S v Skatteministeriet (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Scope — Taxable transactions — Activities carried out by a company incorporated under private law — Operation of car parks on private land — Control fees levied by that company in the event of failure by the motorists to comply with the general terms and conditions for use of those car parks — Characterisation — Economic and commercial realities of the transactions)

March 14, 2022 No Comments

CELEX:62020CA0051: Case C-51/20: Judgment of the Court (Second Chamber) of 20 January 2022 — European Commission v Hellenic Republic (Failure of a Member State to fulfil obligations — State aid — Aid declared unlawful and incompatible with the internal market — Obligation of recovery — Judgment of the Court establishing the failure of a Member State to fulfil its obligations — Non-compliance — Failure to comply with the obligation to recover unlawful and incompatible aid — Financial penalties — Proportionality and dissuasiveness — Periodic penalty payment — Lump sum — Ability to pay — Weighting of the Member State’s voting rights in the European Parliament)

March 14, 2022 No Comments

CELEX:62019CA0899: Case C-899/19 P: Judgment of the Court (Fourth Chamber) of 20 January 2022 — Romania v European Commission, Hungary (Appeal — Law governing the institutions — Citizens’ initiative — Regulation (EU) No 211/2011 — Article 4(2)(b) — Registration of a proposed citizens’ initiative — Condition requiring that that proposed citizens’ initiative does not manifestly fall outside the framework of the European Commission’s powers to submit a proposal for a legal act for the purpose of implementing the Treaties — Decision (EU) 2017/652 — Citizens’ initiative ‘Minority SafePack — one million signatures for diversity in Europe’ — Registration in part — Article 5(2) TEU — Principle of conferral — Article 296 TFEU — Obligation to state reasons — Audi alteram partem rule)

March 14, 2022 No Comments

CELEX:62019CA0891: Case C-891/19 P: Judgment of the Court (Third Chamber) of 20 January 2022 — European Commission v Hubei Xinyegang Special Tube Co. Ltd, ArcelorMittal Tubular Products Roman SA, Válcovny trub Chomutov a.s., Vallourec Deutschland GmbH (Appeal — Dumping — Implementing Regulation (EU) 2017/804 — Imports of certain seamless pipes and tubes originating in China — Definitive anti-dumping duty — Regulation (EU) 2016/1036 — Article 3(2), (3) and (6), and Article 17 — Determination of injury — Examination of the effect of dumped imports on the prices of like products sold on the EU market — Analysis of price undercutting — Application of the product control number (PCN) method — Obligation of the European Commission to take into account the different market segments relating to the product under consideration and all sales of like products by the sampled EU producers)

March 14, 2022 No Comments

CELEX:62019CA0638: Case C-638/19 P: Judgment of the Court (Grand Chamber) of 25 January 2022 — European Commission v European Food SA and Others (Appeal — State aid — Articles 107 and 108 TFEU — Bilateral Investment Treaty — Arbitration clause — Romania — Accession to the European Union — Repeal of a tax incentives scheme prior to accession — Arbitral award granting payment of damages after accession — European Commission decision declaring that payment to be State aid incompatible with the internal market and ordering its recovery — Competence of the Commission — Application ratione temporis of EU law — Determination of the date at which the right to receive aid is conferred on the beneficiary — Article 19 TEU — Articles 267 and 344 TFEU — Autonomy of EU law)

March 14, 2022 No Comments

CELEX:62019CA0788: Case C-788/19: Judgment of the Court (First Chamber) of 27 January 2022 — European Commission v Kingdom of Spain (Failure of a Member State to fulfil obligations — Article 258 TFEU — Free movement of capital — Obligation to provide information concerning assets or rights held in other Member States of the European Union or the European Economic Area (EEA) — Failure to comply with that obligation — Limitation — Penalties)

March 14, 2022 No Comments

CELEX:62019CA0594: Case C-594/19 P: Judgment of the Court (Fourth Chamber) of 20 January 2022 — Deutsche Lufthansa AG v European Commission, Land Rheinland-Pfalz (Appeal — State aid — Aid for airports and airlines — Decision classifying the measures in favour of Frankfurt Hahn airport as State aid compatible with the internal market and finding no State aid in favour of airlines using that airport — Inadmissibility of an action for annulment — Fourth paragraph of Article 263 TFEU — Natural or legal person not directly and individually concerned by the decision at issue — Effective judicial protection)

March 14, 2022 No Comments

VSRS Sodba I Ips 48801/2013

March 13, 2022 No Comments

Po določilu drugega odstavka 354. člena ZKP sodišče ni vezano na predlog tožilca glede pravne opredelitve dejanja; vezano je izključno na opis dejanja, ki je predmet obtožbe. Sodišče prve stopnje je torej ravnalo pravilno, ko je izhajajoč iz danih opisov, o katerih se je obsojenec izjavil, dejanji pravno opredelilo kot kaznivi dejanji po tretjem v zvezi z drugim in prvim odstavkom 254. člena KZ, in tudi pravilno ugotovilo, da kazenski pregon za ti dve dejanji ni zastaral.

Dokazi, ki so pridobljeni s kršitvijo ustavno določenih človekovih pravic in temeljnih svoboščin, kot tudi dokazi, ki so bili pridobljeni s kršitvijo določb kazenskega postopka in je zanje v tem zakonu določeno, da se sodna odločba nanje ne sme opirati, ali ki so bili pridobljeni na podlagi takega nedovoljenega dokaza, so po četrtem odstavku 340. člena ZKP predmet ekskluzije. Davčni organ je na podlagi anonimne prijave davčne utaje v postopku davčnega inšpekcijskega nadzora po…

Načelo dobre uprave in Listina EU o temeljnih pravicah (41. člen) – Listina in pošten davčni sistem

March 13, 2022 No Comments

V članku bloga davčnih svetovalcev ZDSS, avtor razmišlja o povezavi med 41. členom Listine EU o temeljnih pravicah (pravica do dobre uprave) in spremembo Zakona

CELEX:62021CJ0060: Judgment of the Court (Sixth Chamber) of 10 March 2022.#European Commission v Kingdom of Belgium.#Case C-60/21.

March 11, 2022 No Comments

Želite prejemati novice o davkih ?

Naroči se na novice ZDSS (informacije iz sodišč, FURS, ZDSS….). Novice boste prejemali 3 x tedensko

Kdaj portal www.zdss.si pošilja obvestila?

Glej Tehnična opis delovanja spletne strani.