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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:62024TJ0516_INF: Judgment of the General Court (Third Chamber) of 10 September 2025.#Vintae Luxury Wine Specialists SLU v European Union Intellectual Property Office.#Case T-516/24.

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CELEX:62024CJ0137: Judgment of the Court (First Chamber) of 27 November 2025.#Michael Heßler v European Commission.#Appeal – Civil service – Staff Regulations of Officials of the European Union – Pre-litigation procedure – Article 90 – Concept of an act adversely affecting an official – Tax for the benefit of the European Union – Regulation (EEC, Euratom, ECSC) No 260/68 – Article 3 – Tax abatement for a dependent child – Conditions for granting – Concept of ‘dependent child’ – Annex VII to the Staff Regulations – Article 2 – Dependent child allowance.#Case C-137/24 P.

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CELEX:62024CC0565: Opinion of Advocate General Szpunar delivered on 27 November 2025.###

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CELEX:62024CJ0643: Judgment of the Court (Eighth Chamber) of 27 November 2025.#Manuel Costa Filhos, Lda. v Oü Wine Port of Paldiski.#Request for a preliminary ruling from the Supremo Tribunal de Justiça.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Rights of the defence – Regulation (EC) No 805/2004 – European Enforcement Order for uncontested claims – Article 20 – Enforcement procedure – Jurisdiction of the courts of the Member State of enforcement – Articles 21 and 23 – Grounds for the refusal, stay or limitation of enforcement – Regulation (EC) No 1393/2007 – Service of judicial and extrajudicial documents – Article 8 – Refusal to accept the document – Failure to provide a translation into either a language which the addressee understands or the official

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CELEX:62023CJ0729: Judgment of the Court (Sixth Chamber) of 27 November 2025.#Kingdom of Spain v European Commission.#Case C-729/23 P.

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CELEX:62024CJ0539: Judgment of the Court (First Chamber) of 27 November 2025.#Mikroregion Porta Bohemica v Odvolací finanční ředitelství.#Reference for a preliminary ruling – Protection of the European Union’s financial interests – Regulation (EC, Euratom) No 2988/95 – Concept of ‘irregularity’ – Article 1(2) – Limitation periods – Article 3 – Starting point and duration of the limitation periods – Project co-financed through EU resources.#Case C-539/24.

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CELEX:62024CC0421: Opinion of Advocate General Szpunar delivered on 27 November 2025.###

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CELEX:62024TO0295_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 SLIP 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-295/24.

November 29, 2025 0 Comments

CELEX:62023TJ1024_INF: Judgment of the General Court (Third Chamber) of 3 September 2025.#London EV Co. Ltd v European Commission.#Environment – Regulation (EU) 2019/631 – Carbon dioxide emission performance standards – New passenger cars – Commission Decision specifying the values relating to the performance of manufacturers and pools of manufacturers of new passenger cars and new light commercial vehicles for 2021 – Scope – Special purpose vehicle – Wheelchair accessible vehicle – Equal treatment – Proportionality – Legitimate expectations – Obligation to state reasons – Plea of illegality).#Case T-1024/23.

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CELEX:62024CC0412: Opinion of Advocate General Emiliou delivered on 27 November 2025.###

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CELEX:62024TJ0235_INF: Judgment of the General Court (Fifth Chamber) of 18 June 2025.#Milan Zver v European Commission.#Case T-235/24.

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CELEX:62024TO0379_INF: Order of the General Court (Second Chamber) of 11 June 2025.#MSG Frucht GmbH v European Union Intellectual Property Office.#Case T-379/24.

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CELEX:62024TJ0553_INF: Judgment of the General Court (Second Chamber) of 16 July 2025.#Abacus Research AG v European Union Intellectual Property Office.#Case T-553/24.

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CELEX:62024TO0510_INF: Order of the General Court (Seventh Chamber) of 15 July 2025.#Gemballa GmbH v European Union Intellectual Property Office.#Case T-510/24.

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CELEX:62024TJ0146_INF: Judgment of the General Court (Fourth Chamber) of 4 June 2025.#CV v European Commission.#Case T-146/24.

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CELEX:62024TJ0233_INF: Judgment of the General Court (Fifth Chamber) of 22 October 2025.#Mikail Safarbekovich Gutseriev v Council of the European Union.#Common foreign and security policy – Restrictive measures in view of the situation in Belarus and the involvement of Belarus in the Russian aggression against Ukraine – Freezing of funds – Restrictions on admission to the territory of the Member States – Lists of persons, entities and bodies subject to the freezing of funds and economic resources or subject to restrictions on entry into the territory of the Member States – Maintenance of the applicant’s name on the lists – Error of assessment.#Case T-233/24.

November 29, 2025 0 Comments

CELEX:62024TO0544:           Ordonnance du Tribunal (première chambre) du 20 novembre 2025.#Implementing Technologies, SL contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Procédure de déchéance – Marque de l’Union européenne figurative OSSA SINCE 1940 – Recours incident – Absence d’intérêt à agir – Irrecevabilité.#Affaire T-544/24.

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CELEX:62024TJ0215_INF: Judgment of the General Court (Eighth Chamber) of 16 July 2025.#Rigo Trading SA v European Union Intellectual Property Office.#EU trade mark – International registration designating the European Union – Figurative mark representing a wavy rectangle – Absolute ground for refusal – No distinctive character – Article 7(1)(b) of Regulation (EU) 2017/1001.#Case T-215/24.

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CELEX:62024TJ0067_INF: Judgment of the General Court (Eighth Chamber) of 23 July 2025.#Impossible Foods Inc. v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU figurative mark IMPOSSIBLE BAKERS – Earlier EU word mark IMPOSSIBLE – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-67/24.

November 29, 2025 0 Comments

CELEX:62022TJ0450_INF: Judgment of the General Court (Seventh Chamber) of 18 June 2025.#MeSoFa Vermögensverwaltungs AG, anciennement Sber Vermögensverwaltungs AG, anciennement Sberbank Europe AG v 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 – Decision of the SRB not to adopt a resolution scheme – Action for annulment – Interest in bringing proceedings – Admissibility – Article 18 of Regulation (EU) No 806/2014 – Competence of the author of the act – Right to be heard – Obligation to state reasons.#Case T-450/22.

November 29, 2025 0 Comments
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