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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.


 

UPRS Sodba I U 1554/2024-24

Ekonomske razmere oz. prezadolženost, revščina, onesnaženost in s tem povezana željo po boljšem življenju niso razlogi, ki bi utemeljevali podelitev katerekoli oblike mednarodne zaščite (ne statusa begunca ne subsidiarne zaščite). Tožnik v ničemer ni zatrjeval nobene oblike preganjanja.
February 25, 2025 0 Comments

UPRS Sodba I U 229/2022-18

Po ustaljeni sodni praksi SEU je davčni organ tisti, ki mora pravno zadostno dokazati objektivne elemente, na podlagi katerih je mogoče ugotoviti, da je davčni zavezanec storil goljufijo na področju DDV ali da je vedel oziroma bi moral vedeti, da je bila transakcija, navedena v utemeljitev pravice do oprostitve, povezana s takšno goljufijo.
February 25, 2025 0 Comments

VSRS Sodba X Ips 13/2024

Načelu enakosti ustreza samo takšna normativna različnost, ki ustreza različnosti dejanskih stanj, s tem da razlikovanje ne sme biti arbitrarno in mora predpis v okviru svojega namena izbrati sredstva, sorazmerna ugotovljeni različnosti položajev, ki so podlaga za normativno razlikovanje. Ne zadošča torej, da je izbrani kriterij razlikovanja v razumni povezavi s predmetom različnega pravnega urejanja. Tudi uporaba izbranega kriterija mora prestati preizkus razumnosti na način, da do konca izpelje logiko, ki opravičuje razlikovanje: višina dodatne obremenitve mora biti v razumnem sorazmerju z višjo uporabnostjo, ki jo prinaša boljša lega zemljišča. Upravno sodišče ne bi smelo ugotoviti le, da je izbrani kriterij razlikovanja (lega zemljišč v povezavi z zagotovljenimi elementi komunalne opremljenosti) v razumni povezavi s predmetom različnega pravnega urejanja (razdelitev zemljišč po območjih), ampak bi moralo ugotovljeno logiko razlikovalnih kriterijev...
February 25, 2025 0 Comments

CELEX:62024CO0534_INF: Order of the Court (Eighth Chamber) of 12 December 2024.#Your personal driver Scarl v Comune di Roma.#Request for a preliminary ruling from the Giudice di pace di Roma.#Case C-534/24.

February 25, 2025 0 Comments

CELEX:62024CO0470(01)_INF: Order of the Vice-President of the Court of 16 August 2024.#Vivendi SE v European Commission.#Case C-470/24 P(R).

February 25, 2025 0 Comments

CELEX:62023CO0763_INF: Order of the Court (Ninth Chamber) of 25 June 2024.#Direcţia Generală Regională a Finanţelor Publice Iaşi and Direcţia Generală Regională a Finanţelor Publice Iaşi - Administraţia Judeţeană a Finanţelor Publice Bacău - Activitatea de Inspecţie Fiscală v S.C. Dragoram Tour S.R.L.#Request for a preliminary ruling from the Curtea de Apel Bacău.#Case C-763/23.

February 25, 2025 0 Comments

CELEX:62024TO0101: Order of the General Court (Sixth Chamber) of 19 February 2025.#QX World Kft. v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU word mark SCIO – Earlier non-registered mark SCIO – Relative ground for invalidity – Article 53(1)(b) of Regulation (EC) No 207/2009 (now Article 60(1)(b) of Regulation (EU) 2017/1001) – Article 8(3) of Regulation No 207/2009 (now Article 8(3) of Regulation 2017/1001) – Infringement of essential procedural requirements – Principle of functional continuity – Article 72(1) of Regulation 2017/1001 – Error of law – Criteria for assessing the well-known character of a mark – Article 6bis of the Paris Convention – Distortion of the clear sense of the evidence produced – Action manifestly lacking any foundation

February 25, 2025 0 Comments

CELEX:62024TO0102: Order of the General Court (Sixth Chamber) of 19 February 2025.#QX World Kft. v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU word mark EDUCTOR – Earlier non-registered mark EDUCTOR – Relative ground for invalidity – Article 53(1)(b) of Regulation (EC) No 207/2009 (now Article 60(1)(b) of Regulation (EU) 2017/1001) – Article 8(3) of Regulation No 207/2009 (now Article 8(3) of Regulation 2017/1001) – Infringement of essential procedural requirements – Principle of functional continuity – Article 72(1) of Regulation 2017/1001 – Error of law – Criteria for assessing the well-known character of a mark – Article 6bis of the Paris Convention – Distortion of the clear sense of the evidence produced – Action manifestly lacking any found

February 25, 2025 0 Comments

CELEX:62024TO0103: Order of the General Court (Sixth Chamber) of 19 February 2025.#QX World Kft. v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU word mark EDUCTOR – Earlier non-registered mark EDUCTOR – Relative ground for invalidity – Article 53(1)(b) of Regulation (EC) No 207/2009 (now Article 60(1)(b) of Regulation (EU) 2017/1001) – Article 8(3) of Regulation No 207/2009 (now Article 8(3) of Regulation 2017/1001) – Infringement of essential procedural requirements – Principle of functional continuity – Article 72(1) of Regulation 2017/1001 – Error of law – Criteria for assessing the well-known character of a mark – Article 6bis of the Paris Convention – Distortion of the clear sense of the evidence produced – Action manifestly lacking any found

February 25, 2025 0 Comments

CELEX:62023TJ1072_INF:           Arrêt du Tribunal (septième chambre) du 23 octobre 2024.#Nike Innovate CV contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Demande de marque de l’Union européenne verbale SUPPORT-FIT – Motifs absolus de refus – Caractère descriptif – Article 7, paragraphe 1, sous b) et c), du règlement (UE) 2017/1001.#Affaire T-1072/23.

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February 25, 2025 0 Comments

CELEX:62023TJ0499_INF: Judgment of the General Court (Third Chamber) of 5 June 2024.#Enterprise Holdings, Inc. v European Union Intellectual Property Office.#Case T-499/23.

February 25, 2025 0 Comments

CELEX:62023TJ0482_INF: Judgment of the General Court (First Chamber) of 20 November 2024.#Afaaq Ahmad Qozgar v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU word mark CLEOPATRA – Earlier EU word mark CLEOPATRA – Relative grounds for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-482/23.

February 25, 2025 0 Comments

CELEX:62023TJ0396_INF: Judgment of the General Court (Third Chamber) of 6 November 2024.#Stada Arzneimittel AG v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU word mark DAOgest – Earlier EU word mark DAOSIN – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-396/23.

February 25, 2025 0 Comments

CELEX:62024TJ0015_INF: Judgment of the General Court (Third Chamber) of 13 November 2024.#IServ GmbH v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU figurative mark IServ – Earlier national word mark Info Serv – Relative ground for refusal – Likelihood of confusion – Similarity of the signs – Article 8(1)(b) of Regulation (EU) 2017/1001 – Legal authenticity of translations – Article 26 of Implementing Regulation (EU) 2018/626.#Case T-15/24.

February 25, 2025 0 Comments

CELEX:62023TJ0260_INF: Judgment of the General Court (Seventh Chamber) of 26 June 2024.#Volvo Personvagnar AB v European Union Intellectual Property Office.#Case T-260/23.

February 25, 2025 0 Comments

CELEX:62023TJ0500_INF: Judgment of the General Court (Third Chamber) of 5 June 2024.#Enterprise Holdings, Inc. v European Union Intellectual Property Office.#Case T-500/23.

February 25, 2025 0 Comments

CELEX:62022TJ0290_INF: Judgment of the General Court (First Chamber) of 4 September 2024.#Igor Albertovich Kesaev v Council of the European Union.#Cases T-290/22 and T-763/22.

February 25, 2025 0 Comments

CELEX:62023TJ0130_INF: Judgment of the General Court (First Chamber) of 12 June 2024.#Nike Innovate CV v European Union Intellectual Property Office.#Case T-130/23.

February 25, 2025 0 Comments

CELEX:62014TJ0001_INF: Judgment of the General Court (Eighth Chamber, Extended Composition) of 26 June 2024.#Aluminios Cortizo, SAU and Cortizo Cartera, SL v European Commission.#Case T-1/14.

February 25, 2025 0 Comments

CELEX:62023TJ0078_INF: Judgment of the General Court (Seventh Chamber) of 12 June 2024.#Google LLC v European Union Intellectual Property Office.#Case T-78/23.

February 25, 2025 0 Comments
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