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Sodna praksa Sodišča EU, lastni članki, spremembe davčne zakonodaje....

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.


 

CELEX:62021CJ0653_SUM: Judgment of the Court (Eighth Chamber) of 23 March 2023.#Syndicat Uniclima v Ministre de l'Intérieur.#Reference for a preliminary ruling – Internal market – Harmonisation of the laws of the Member States relating to machinery, electrical equipment and pressure equipment – Directive 2006/42/EC – Directive 2014/35/EU – Directive 2014/68/EU – ‘CE marking’ – Imposition, by national regulations, of requirements additional to the essential safety requirements laid down by those directives – Conditions – National safety regulations to counter the risks of fire and panic in establishments open to the public.#Case C-653/21.

March 27, 2025 0 Comments

CELEX:62021CJ0522_SUM: Judgment of the Court (Fourth Chamber) of 16 March 2023.#MS v Saatgut-Treuhandverwaltungs GmbH.#Reference for a preliminary ruling – Intellectual property – Protection of plant varieties – Regulation (EC) No 2100/94 – Derogation provided for in Article 14(3) – Article 94(2) – Infringement – Right to compensation – Regulation (EC) No 1768/95 – Article 18(2) – Compensation for damage – Minimum lump sum calculated on the basis of quadruple the licence fee – Competence of the European Commission – Invalidity.#Case C-522/21.

March 27, 2025 0 Comments

CELEX:62022TJ0307_RES: Judgment of the General Court (First Chamber, Extended Composition) of 26 March 2025.#A2B Connect BV and Others v Council of the European Union.#Common foreign and security policy – Restrictive measures adopted in view of Russia’s actions destabilising the situation in Ukraine – Temporary prohibition of broadcasting and suspension of authorisations for the broadcasting of content by certain media outlets – Temporary prohibition of advertising for products or services in content produced or broadcast by certain media outlets – Competence of the Council – Freedom of expression and of information – Proportionality – Obligation to state reasons.#Case T-307/22.

March 27, 2025 0 Comments

CELEX:62024TJ0140: Judgment of the General Court (Seventh Chamber) of 26 March 2025.#Xilin Gol League Xiyang Mutton Industry Co. Ltd v European Union Intellectual Property Office.#EU trade mark – Revocation proceedings – EU word mark baidu – Genuine use of the mark – Article 58(1)(a) of Regulation (EU) 2017/1001 – Lack of use in connection with the goods and services in respect of which the mark is registered.#Case T-140/24.

March 27, 2025 0 Comments

CELEX:62021TJ0441_RES: Judgment of the General Court (Fifth Chamber, Extended Composition) of 26 March 2025 (Extracts).#UBS Group AG and Others v European Commission.#Competition – Agreements, decisions and concerted practices – European Government Bonds sector – Decision finding an infringement of Article 101 TFEU and Article 53 of the EEA Agreement – Coordination of prices and bond-trading activities – Exchange of commercially sensitive information – Single and continuous infringement – Restriction of competition by object – Legitimate interest in finding infringements – Calculation of the amount of the fine – Basic amount – Proxy for value of sales – Unlimited jurisdiction.#Cases T-441/21, T-449/21, T-453/21 and T-455/21.

March 27, 2025 0 Comments

CELEX:62023TJ0608:           Arrêt du Tribunal (deuxième chambre) du 26 mars 2025.#Hamster Polska sp. z o.o. contre Office de l’Union européenne pour la propriété intellectuelle.#Dessin ou modèle communautaire – Procédure de nullité – Dessins ou modèles communautaires enregistrés représentant des toilettes publiques – Motifs de nullité – Caractéristiques de l’apparence d’un produit exclusivement imposées par la fonction technique de celui-ci – Article 8, paragraphe 1, du règlement (CE) no 6/2002 – Divulgation des dessins ou modèles antérieurs – Degré de liberté du créateur – Caractère individuel – Utilisateur averti – Impression globale différente – Articles 6 et 7 et article 25, paragraphe 1, sous b), du règlement no 6/2002 – Obligation de motivation – Article 62 du règlement no 6/2002.#

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March 27, 2025 0 Comments

CELEX:62023TJ1090: Judgment of the General Court (First Chamber) of 26 March 2025.#Shenzhen Starlink Network Technology Co. Ltd v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU figurative mark VA VIVAIA – Earlier EU word mark VIA VAI – Relative ground for invalidity – Likelihood of confusion – Article 8(1)(b) and Article 60(1)(a) of Regulation (EU) 2017/1001.#Case T-1090/23.

March 27, 2025 0 Comments

CELEX:62022TJ0307: Judgment of the General Court (First Chamber, Extended Composition) of 26 March 2025.#A2B Connect BV and Others v Council of the European Union.#Common foreign and security policy – Restrictive measures adopted in view of Russia’s actions destabilising the situation in Ukraine – Temporary prohibition of broadcasting and suspension of authorisations for the broadcasting of content by certain media outlets – Temporary prohibition of advertising for products or services in content produced or broadcast by certain media outlets – Competence of the Council – Freedom of expression and of information – Proportionality – Obligation to state reasons.#Case T-307/22.

March 27, 2025 0 Comments

CELEX:62022TO0751:           Ordonnance du Tribunal (cinquième chambre) du 25 mars 2025.#Rosa Maria Avitabile en qualité d'héritière d'Antonio Mazzone e.a. contre Parlement européen.#Droit institutionnel – Statut unique du député européen – Députés européens élus dans des circonscriptions italiennes – Adoption par l’Ufficio di Presidenza della Camera dei deputati (office de la présidence de la Chambre des députés, Italie) de la décision no 150/2022, en matière de pensions – Modification du montant des pensions des députés nationaux italiens – Modification corrélative, par le Parlement européen, du montant des pensions de certains anciens députés européens élus en Italie – Compétence de l’auteur de l’acte – Obligation de motivation – Droits acquis – Sécurité juridique – Confiance légitime

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March 27, 2025 0 Comments

CELEX:62023TJ0610:           Arrêt du Tribunal (deuxième chambre) du 26 mars 2025.#Hamster Polska sp. z o.o. contre Office de l’Union européenne pour la propriété intellectuelle.#Dessin ou modèle communautaire – Procédure de nullité – Dessin ou modèle communautaire enregistré représentant des toilettes publiques – Motifs de nullité – Caractéristiques de l’apparence d’un produit exclusivement imposées par la fonction technique de celui-ci – Article 8, paragraphe 1, du règlement (CE) no 6/2002 – Divulgation des dessins ou modèles antérieurs – Degré de liberté du créateur – Utilisateur averti – Impression globale différente – Articles 5 à 7 et article 25, paragraphe 1, sous b), du règlement no 6/2002 – Obligation de motivation – Article 62 du règlement no 6/2002.#Affaire T-610/23.

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March 27, 2025 0 Comments

CELEX:62023TJ1096: Judgment of the General Court (First Chamber) of 26 March 2025.#Lotus Bakeries v European Union Intellectual Property Office.#EU trade mark – Application for an EU trade mark consisting of a combination of the colours red and white – Absolute ground for refusal – No distinctive character – Article 7(1)(b) of Regulation (EU) 2017/1001 – Proportionality – Equal treatment – Obligation to state reasons – Article 94(1) of Regulation 2017/1001 – Request for referral to the Grand Chamber – Article 28 of the Rules of Procedure of the General Court.#Case T-1096/23.

March 27, 2025 0 Comments

CELEX:62024TJ0314: Judgment of the General Court (Seventh Chamber) of 26 March 2025.#Seon Technologies Kft. v European Union Intellectual Property Office.#EU trade mark – International word registration designating the European Union FRAUD FIGHTERS – Absolute ground for refusal – Descriptive character – Article 7(1)(c) of Regulation (EU) 2017/1001 – Equal treatment – Principle of sound administration – Duty to state reasons – Article 94(1) of Regulation 2017/1001.#Case T-314/24.

March 27, 2025 0 Comments

CELEX:62021CJ0370_SUM: Judgment of the Court (Eighth Chamber) of 1 December 2022.#DOMUS-SOFTWARE-AG v Marc Braschoß Immobilien GmbH.#Reference for a preliminary ruling – Directive 2011/7/EU – Combating late payment in commercial transactions – Compensation for recovery costs incurred by the creditor due to late payment by the debtor – Article 6 – Fixed minimum sum of EUR 40 – Several late payments for periodic supplies of goods or services under a single contract.#Case C-370/21.

March 27, 2025 0 Comments

CELEX:62024TJ0348:           Urteil des Gerichts (Dritte Kammer) vom 26. März 2025.#Cannafair GmbH gegen Amt der Europäischen Union für geistiges Eigentum.#Unionsmarke – Anmeldung der Unionswortmarke Cannafair – Absolutes Eintragungshindernis – Beschreibender Charakter – Art. 7 Abs. 1 Buchst. c der Verordnung (EU) 2017/1001.#Rechtssache T-348/24.

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March 27, 2025 0 Comments

CELEX:62023TJ0592:           Arrêt du Tribunal (deuxième chambre) du 26 mars 2025.#Hamster Polska sp. z o.o. contre Office de l’Union européenne pour la propriété intellectuelle.#Dessin ou modèle communautaire – Procédure de nullité – Dessin ou modèle communautaire enregistré représentant des toilettes publiques – Motif de nullité – Étendue de la demande en nullité – Divulgation du dessin ou modèle antérieur – Preuve de la divulgation – Nouveauté – Articles 5 et 7 et article 25, paragraphe 1, sous b), du règlement (CE) no 6/2002.#Affaire T-592/23.

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March 27, 2025 0 Comments

CELEX:62023TJ1186: Judgment of the General Court (Second Chamber) of 26 March 2025.#Unite Network SE v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU figurative mark unite mercateo – Earlier national figurative mark UNIDE MARKET SUPERMERCADOS – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-1186/23.

March 27, 2025 0 Comments

CELEX:62022TO0804:           Ordonnance du Tribunal (cinquième chambre) du 25 mars 2025.#Vitaliano Gemelli e.a. contre Parlement européen.#Droit institutionnel – Statut unique du député européen – Députés européens élus dans des circonscriptions italiennes – Adoption par l’Ufficio di Presidenza della Camera dei deputati (office de la présidence de la Chambre des députés, Italie) de la décision no 150/2022, en matière de pensions – Modification du montant des pensions des députés nationaux italiens – Modification corrélative, par le Parlement européen, du montant des pensions de certains anciens députés européens élus en Italie – Compétence de l’auteur de l’acte – Obligation de motivation – Droits acquis – Sécurité juridique – Confiance légitime – Droit de propriété – Incompétence manifest

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March 27, 2025 0 Comments

CELEX:62023TJ0560:           Arrêt du Tribunal (septième chambre) du 26 mars 2025.#JDS Architects ApS e.a. contre Parlement européen.#Marchés publics de services – Procédure négociée – Rénovation du bâtiment Paul-Henri Spaak – Annulation de la procédure négociée – Obligation de motivation – Erreur manifeste d’appréciation – Confiance légitime.#Affaire T-560/23.

This document does not exist in English.
March 27, 2025 0 Comments

CELEX:62023CC0097: Opinion of Advocate General Ćapeta delivered on 27 March 2025.###

March 27, 2025 0 Comments

CELEX:62024CC0034: Opinion of Advocate General Campos Sánchez-Bordona delivered on 27 March 2025.###

March 27, 2025 0 Comments
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