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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:62021TA0509: Case T-509/21: Judgment of the General Court of 4 September 2024 –IMG v Commission (EU Financial Regulations – Implementation of the EU budget under indirect management by an international organisation – Decision refusing to recognise a legal person as an international organisation – Action for annulment – Lawfulness of the authority to act granted to the applicant’s lawyers – Admissibility – Decision adopted in compliance with a judgment of the Court of Justice – Article 266 TFEU – Res judicata – Principle of good administration – Legal certainty – Regulation (EU, Euratom) No 966/2012 – Article 58 – Delegated Regulation (EU) No 1268/2012 – Article 43 – Regulation (EU, Euratom) 2018/1046 – Article 156 – Concepts of international organisation and international agreement –

October 21, 2024 0 Comments

CELEX:62022CA0639: Joined Cases C-639/22 to C-644/22, Inspecteur van de Belastingdienst Utrecht: Judgment of the Court (Fourth Chamber) of 5 September 2024 (request for a preliminary ruling from the rechtbank Gelderland – Netherlands) – X and Others v Inspecteur van de Belastingdienst Utrecht and Others (References for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 135(1)(g) – Management of special investment funds – Definition – Pension funds – Comparability with an undertaking for collective investment in transferable securities (UCITS) – Investment risk borne by the members – Scope – Need for comparison with a pension fund regarded by the Member State concerned as a special investment fund)

October 21, 2024 0 Comments

CELEX:62023TA0166: Case T-166/23: Judgment of the General Court of 4 September 2024 – Dekoback v EUIPO – DecoPac (DECOPAC) (EU trade mark – Invalidity proceedings – EU word mark DECOPAC – Absolute ground for invalidity – No bad faith – Article 51(1)(b) of Regulation (EC) No 40/94 (now Article 59(1)(b) of Regulation (EU) 2017/1001))

October 21, 2024 0 Comments

CELEX:62024TN0434: Case T-434/24: Action brought on 14 August 2024 – PNB Banka v ECB and SRB

October 21, 2024 0 Comments

CELEX:62024TN0449: Case T-449/24: Action brought on 27 August 2024 – Dryade and Others v Commission

October 21, 2024 0 Comments

CELEX:62024CN0518: Case C-518/24: Action brought on 26 July 2024 – European Commission v Hellenic Republic

October 21, 2024 0 Comments

CELEX:62023CA0309: Case C-309/23 P: Judgment of the Court (Sixth Chamber) of 5 September 2024 – SE v European Commission (Appeal – Civil service – Members of the temporary staff – Recruitment – European Commission’s pilot programme for recruiting junior administrators – Rejection of application – Eligibility conditions – Criterion of a maximum of three years of professional experience – Equal treatment – Discrimination based on age – Competence to adopt the criterion at issue)

October 21, 2024 0 Comments

CELEX:62023CN0732: Case C-732/23 P: Appeal brought on 30 November 2023 by Răzvan-Eugen Nicolescu, Exclusive Car Trading SRL, Asociația pentru Energie Curată și Combaterea Schimbărilor Climatice against the order of the General Court (Fourth Chamber) delivered on 26 October 2023 in Case T-272/23 Nicolescu and Others v Council

October 21, 2024 0 Comments

CELEX:62024CN0572: Case C-572/24 P: Appeal brought on 23 August 2024 by State Development Corporation VEB.RF against the judgment of the General Court (First Chamber) delivered on 12 June 2024 in Case T-288/22, State Development Corporation VEB.RF v Council

October 21, 2024 0 Comments

CELEX:62023TA0051: Case T-51/23: Judgment of the General Court of 4 September 2024 – OSR Enterprises v EUIPO – Möckel and Gramann (evolver) (EU trade mark – Revocation proceedings – EU word mark evolver – Partial revocation – Genuine use of a mark – Article 18(1) and Article 58(1)(a) of Regulation (EU) 2017/1001 – Proof of genuine use – Late submission of documents – Article 95(2) of Regulation 2017/1001)

October 21, 2024 0 Comments

CELEX:62024TN0466: Case T-466/24: Action brought on 8 September 2024 – W&B Television v EUIPO – Warner Bros. Entertainment (WB W&B TV)

October 21, 2024 0 Comments

CELEX:62023TA0073: Case T-73/23: Judgment of the General Court of 4 September 2024 – Tertianum v EUIPO – DPF (TERTIANUM) (EU trade mark – Opposition proceedings – International registration designating the European Union – Figurative mark TERTIANUM – International registration of the earlier figurative mark Tertianum WOHNEN UND LEBEN IM DRITTEN ALTER – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EC) No 207/2009 (now Article 8(1)(b) of Regulation (EU) 2017/1001) – No genuine use of the earlier mark – Article 42(2) and (3) of Regulation No 207/2009 (now Article 47(2) and (3) of Regulation 2017/1001) – Nature of use – Proof of genuine use)

October 21, 2024 0 Comments

CELEX:62023CA0249: Case C-249/23 P: Judgment of the Court (Fourth Chamber) of 5 September 2024 – ClientEarth AISBL v European Commission (Appeal – Access to documents of the institutions of the European Union – Regulation (EC) No 1049/2001 – Article 4(2) – Community control system for fisheries – Regulation (EC) No 1224/2009 – Documents concerning the state of play of the implementation of fisheries control in France and Denmark – Partial refusal to grant access – Exception relating to the protection of the purpose of inspections, investigations and audits – General presumption of confidentiality – Overriding public interest)

October 21, 2024 0 Comments

CELEX:62023TA0347: Case T-347/23: Judgment of the General Court of 4 September 2024 – EvivaMed Distribution v EUIPO – Galenica (VIVORA) (EU trade mark – Opposition proceedings – Application for EU word mark VIVORA – Earlier word mark VERFORA – Partial rejection of the application for registration – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001)

October 21, 2024 0 Comments

CELEX:62022TA0651: Case T-651/22: Judgment of the General Court of 4 September 2024 – Shamalov v Council (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 – Restriction on entry into the territory of the Member States – List of persons, entities and bodies subject to restrictions on entry into the territory of the Member States – Inclusion and maintenance of the applicant’s name on the lists – Concept of leading businessperson – Article 2(1)(g) of Decision 2014/145/CFSP – Article 3(1)(g) of Regulation (EU) No 269/2014 – Obligation to state reasons 

October 21, 2024 0 Comments

CELEX:62024CN0467: Case C-467/24, 2Valorise Ham and Others: Request for a preliminary ruling from the Grondwettelijk Hof (Belgium) lodged on 2 July 2024 – 2Valorise Ham NV and Others v Ministerraad

October 21, 2024 0 Comments

CELEX:62024CB0065: Case C-65/24, SwiftSuit Legal Tech: Order of the Court (Seventh Chamber) of 10 September 2024 (request for a preliminary ruling from the Landesgericht für Zivilrechtssachen Wien – Austria) – SwiftSuit Legal Tech GmbH v WIENER LINIEN GmbH & Co KG (Reference for a preliminary ruling – Article 53(2) and Article 94(c) of the Rules of Procedure of the Court of Justice – Principle of equal treatment between persons irrespective of racial or ethnic origin – Directive 2000/43/EC – Article 2(2)(b) – Prohibition of indirect discrimination based on racial or ethnic origin – Public transport travel cards available to students, the price of which depends on their place of residence – Requirement to state the reasons justifying the need for a reply from the Court – Lack of sufficient

October 21, 2024 0 Comments

CELEX:62015TA0381(02): Case T-381/15 RENV II: Judgment of the General Court of 4 September 2024 – IMG v Commission (Non-contractual liability – EU Financial Regulations – Implementation of the EU budget under indirect management by an international organisation – Decision refusing to recognise a legal person as an international organisation – Sufficiently serious breach of a rule of law conferring rights on individuals – Duty of diligence – Material damage – Loss of opportunity to conclude indirect management agreements with the Commission as an international organisation and to receive the corresponding administrative costs – Causal link – Requirement of a direct and certain causal link – Unlawful act found has no bearing on the status of international organisation necessary for compensat

October 21, 2024 0 Comments

CELEX:62024CN0109: Case C-109/24 P: Appeal brought on 8 February 2024 by Viviane Van Oosterwijck against the judgment of the General Court (Fourth Chamber) delivered on 13 December 2023 in Case T-622/22, Van Oosterwijck v Commission

October 21, 2024 0 Comments

CELEX:62024CN0469: Case C-469/24, Tuleka: Request for a preliminary ruling from the Sąd Rejonowy w Rzeszowie (Poland) lodged on 3 July 2024 – B.F. (1), B.F. (2) v Z. sp. z o.o.

October 21, 2024 0 Comments
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