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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:62024TO0080_INF: Order of the General Court (Second Chamber) of 7 April 2025.#Skechers USA, Inc. II v European Union Intellectual Property Office.#EU trade mark – Application for EU word mark GO HANDS FREE – Absolute ground for refusal – No distinctive character – Article 7(1)(b) of Regulation (EU) 2017/1001 – Equal treatment – Principle of good administration – Articles 20 and 41 of the Charter of Fundamental Rights – Action manifestly lacking any foundation in law.#Case T-80/24.

November 26, 2025 0 Comments

CELEX:62024TO0081_INF: Order of the General Court (Second Chamber) of 7 April 2025.#Skechers USA, Inc. II v European Union Intellectual Property Office.#EU trade mark – Application for EU word mark STEP IN AND GO – Absolute ground for refusal – No distinctive character – Article 7(1)(b) of Regulation (EU) 2017/1001 – Equal treatment – Principle of good administration – Articles 20 and 41 of the Charter of Fundamental Rights – Action manifestly lacking any foundation in law.#Case T-81/24.

November 26, 2025 0 Comments

CELEX:62024TO0205_INF: Order of the General Court (Second Chamber) of 7 April 2025.#Skechers USA, Inc. II v European Union Intellectual Property Office.#EU trade mark – Application for EU word mark JUST STEP IN – Absolute grounds for refusal – Descriptive character – No distinctive character – Article 7(1)(b) and (c) of Regulation (EU) 2017/1001 – Obligation to state reasons – Article 94(1) of Regulation 2017/1001 – Equal treatment – Principle of good administration – Articles 20 and 41 of the Charter of Fundamental Rights – Action manifestly lacking any foundation in law.#Case T-205/24.

November 26, 2025 0 Comments

CELEX:62023CJ0713_RES:           Arrêt de la Cour (grande chambre) du 25 novembre 2025.#Jakub Cupriak-Trojan et Mateusz Trojan contre Wojewoda Mazowiecki.#Renvoi préjudiciel – Citoyenneté de l’Union – Articles 20 et 21 TFUE – Articles 7 et 21 de la charte des droits fondamentaux de l’Union européenne – Droit de libre circulation et de libre séjour sur le territoire des États membres – Citoyens de l’Union de même sexe ayant contracté un mariage lors de l’exercice de ce droit – Obligation pour l’État membre d’origine de reconnaître et de transcrire le mariage dans le registre d’état civil – Réglementation nationale ne permettant pas une telle reconnaissance et une telle transcription au motif que le mariage entre personnes de même sexe n’est pas autorisé.#Affaire C-713/23.

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November 26, 2025 0 Comments

CELEX:62024TO0206_INF: Order of the General Court (Second Chamber) of 7 April 2025.#Skechers USA, Inc. II v European Union Intellectual Property Office.#EU trade mark – International registration designating the European Union – Word mark HOODLESS HOODIES – Absolute ground for refusal – Descriptive character – Article 7(1)(c) of Regulation (EU) 2017/1001 – Equal treatment – Principle of good administration – Articles 20 and 41 of the Charter of Fundamental Rights – Action manifestly lacking any foundation in law.#Case T-206/24.

November 26, 2025 0 Comments

CELEX:62024TO0217(01)_INF: Order of the General Court (Third Chamber) of 24 January 2025.#YU v European Commission.#Case T-217/24.

November 26, 2025 0 Comments

CELEX:62024TJ0690: Judgment of the General Court (Chamber giving preliminary rulings) of 26 November 2025.#Inspecteur van de Douane v FL.#Reference for a preliminary ruling – Taxation – Excise duties – Directive 2008/118/EC – Article 10(2) and (4) of Directive 2008/118 – Occurrence of an irregularity during a movement of excise goods – Movement of goods under a duty suspension arrangement – Detection of the irregularity during the movement – Quantity of missing goods detected when unloading the means of transport.#Case T-690/24.

November 26, 2025 0 Comments

CELEX:62024TJ0632: Judgment of the General Court (Second Chamber) of 26 November 2025.#European Federation of Financial Analysts'Societies (EFFAS) v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU figurative mark CEFA EFFAS Certified European Financial Analyst – Earlier EU word mark CFA – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001 – Absence of peaceful coexistence.#Case T-632/24.

November 26, 2025 0 Comments

CELEX:62022TJ0523: Judgment of the General Court (Seventh Chamber) of 26 November 2025.#MeSoFa Vermögensverwaltungs AG, anciennement Sber Vermögensverwaltungs AG, anciennement Sberbank Europe AG v European Commission and Single Resolution Board.#Economic and monetary union – Banking union – Single resolution mechanism for credit institutions and certain investment firms (SRM) – Resolution procedure applicable where an entity is failing or is likely to fail – Adoption by the SRB of a resolution scheme in respect of Sberbank banka – Action for annulment – Interest in bringing proceedings – Admissibility – Right to be heard – Effective judicial protection – Obligation to state reasons – Articles 18 and 20 of Regulation (EU) No 806/2014.#Case T-523/22.

November 26, 2025 0 Comments

CELEX:62025CO0373:           Ordonnance de la Cour (sixième chambre) du 17 novembre 2025.#Roata SRL contre Agenţia Naţională de Administrare Fiscală et Administraţia Judeţeană a Finanţelor Publice Braşov.#Renvoi préjudiciel – Article 53, paragraphe 2, et article 94 du règlement de procédure de la Cour – Exigence de présentation du contexte factuel et réglementaire du litige au principal – Exigence d’indication du lien entre les dispositions du droit de l’Union dont l’interprétation est demandée et la législation nationale applicable – Absence de précisions suffisantes – Irrecevabilité manifeste.#Affaire C-373/25.

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November 26, 2025 0 Comments

CELEX:62024TJ0572: Judgment of the General Court (Eighth Chamber) of 26 November 2025.#SiLog GmbH v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU figurative mark Si Log International – Earlier national word mark SILOG – Relative ground for invalidity – Likelihood of confusion – Article 8(1)(b) and Article 60(1)(a) of Regulation (EU) 2017/1001 – Evidence submitted for the first time before the Board of Appeal – Article 95(2) of Regulation 2017/1001 – Right to be heard.#Case T-572/24.

November 26, 2025 0 Comments

CELEX:62024TJ0607: Judgment of the General Court (First Chamber) of 26 November 2025.#SBK Art OOO v Council of the European Union.#Common foreign and security policy – Restrictive measures taken in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – Freezing of funds – List of persons, entities and bodies subject to the freezing of funds and economic resources – Maintenance of the applicant’s name on the list – Concept of ‘association’ – Article 2(1), in fine, of Decision 2014/145/CFSP – Article 3(1), in fine, of Regulation (EU) No 269/2014 – Obligation to state reasons – Rights of the defence – Error of assessment – Proportionality – Plea of illegality.#Case T-607/24.

November 26, 2025 0 Comments

CELEX:62024TJ0657: Judgment of the General Court (Chamber giving preliminary rulings) of 26 November 2025.#Versãofast, Unipessoal, Lda. v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Common system of VAT – Article 135(1)(b) of Directive 2006/112/EC – Exemptions for other activities – Negotiation of credit – Activities of a credit intermediary – Classification.#Case T-657/24.

November 26, 2025 0 Comments

CELEX:62024TJ0515: Judgment of the General Court (First Chamber) of 26 November 2025.#Lavrentios Lavrentiadis v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU word mark DALL – Earlier EU word mark DALLI – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-515/24.

November 26, 2025 0 Comments

CELEX:62023TJ1061_INF: Judgment of the General Court (Eighth Chamber) of 4 June 2025.#Delta-Sport Handelskontor GmbH v European Union Intellectual Property Office.#Case T-1061/23.

November 26, 2025 0 Comments

CELEX:62024TJ0608:           Arrêt du Tribunal (première chambre) du 26 novembre 2025.#Musa Yusopovich Bazhaev contre Conseil de l'Union européenne.#Politique étrangère et de sécurité commune – Mesures restrictives prises eu égard aux actions compromettant ou menaçant l’intégrité territoriale, la souveraineté et l’indépendance de l’Ukraine – Gel des fonds – Liste des personnes, des entités et des organismes auxquels s’applique le gel des fonds et des ressources économiques – Maintien du nom du requérant sur la liste – Article 2, paragraphe 1, sous g), de la décision 2014/145/PESC – Notion d’“association” – Erreur d’appréciation – Droit de propriété – Présomption d’innocence – Proportionnalité.#Affaire T-608/24.

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November 26, 2025 0 Comments

CELEX:62024CO0797(01):           Ordonnance de la Cour (sixième chambre) du 18 novembre 2025.#Čurilla contre Ministerstvo vnútra Slovenskej republiky.#Renvoi préjudiciel – Protection des personnes signalant des violations du droit de l’Union – Directive (UE) 2019/1937 – Articles 20 et 21 – Mesures de soutien pour les auteurs de signalement et de protection contre les représailles – Participation de l’autorité compétente pour la protection des auteurs de signalement à toute procédure judiciaire ayant pour partie un tel auteur – Retrait de la demande de participation de cette autorité – Questions préjudicielles devenues sans objet – Non-lieu à statuer.#Affaire C-797/24.

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November 26, 2025 0 Comments

CELEX:62022TJ0524: Judgment of the General Court (Seventh Chamber) of 26 November 2025.#MeSoFa Vermögensverwaltungs AG, anciennement Sber Vermögensverwaltungs AG, anciennement Sberbank Europe AG v European Commission and Single Resolution Board.#Economic and monetary union – Banking union – Single resolution mechanism for credit institutions and certain investment firms (SRM) – Resolution procedure applicable where an entity is failing or is likely to fail – Adoption by the SRB of a resolution scheme in respect of Sberbank – Action for annulment – Interest in bringing proceedings – Admissibility – Right to be heard – Effective judicial protection – Obligation to state reasons – Articles 18 and 20 of Regulation (EU) No 806/2014.#Case T-524/22.

November 26, 2025 0 Comments

Možne motnje v delovanju portala SICIS, 26. 11. 2025

V sredo, 26. 11. 2025, med 22.00 in 23.59 bodo možne motnje v delovanju portala SICIS zaradi rednega vzdrževanja.

Priporočamo uporabo pom​ožnega postopka​ po potrebi.​​​​​​

November 26, 2025 0 Comments

Možne motnje v delovanju portala SICIS, 26. 11. 2025

V sredo, 26. 11. 2025, med 22.00 in 23.59 bodo možne motnje v delovanju portala SICIS zaradi rednega vzdrževanja.

Priporočamo uporabo pom​ožnega postopka​ po potrebi.​​​​​​

November 26, 2025 0 Comments
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