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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:62017TJ0167_RES: Judgment of the General Court (Second Chamber) of 12 June 2019.#RV v European Commission.#Civil service – Officials – Article 42c of the Staff Regulations – Leave in the interests of the service – Automatic retirement – Measure not open to challenge – Partial inadmissibility – Scope of the law – Court acting of its own motion – Literal, contextual and teleological interpretation.#Case T-167/17.

September 4, 2024 0 Comments

CELEX:62018CJ0404_RES: Judgment of the Court (Third Chamber) of 20 June 2019.#Jamina Hakelbracht and Others v WTG Retail BVBA.#Request for a preliminary ruling from the Arbeidsrechtbank Antwerpen.#Reference for a preliminary ruling — Social policy — Directive 2006/54/EC — Equal treatment for men and women — Access to employment and working conditions — Article 24 — Protection against retaliatory measures — Rejection of a candidate due to her pregnancy — Employee intervening in favour of that candidate — Dismissal of that employee.#Case C-404/18.

September 4, 2024 0 Comments

CELEX:62017TJ0222_RES: Judgment of the General Court (Eighth Chamber) of 23 May 2019 (Extracts).#Recylex SA and Others v European Commission.#Competition — Agreements, decisions and concerted practices — Market for lead-acid car battery recycling — Decision finding an infringement of Article 101 TFEU — Coordination of purchase prices — Fines — Point 26 of the 2006 Leniency Notice — Point 37 of the Guidelines on the method of setting fines — Unlimited jurisdiction.#Case T-222/17.

September 4, 2024 0 Comments

CELEX:62015TJ0182_RES: Judgment of the General Court (Fourth Chamber) of 9 April 2019.#Sopra Steria Group SA v European Parliament.#Public service contracts — Tendering procedure — Supply of IT services to the Parliament and other EU institutions and bodies — Exclusion from tendering procedures — Potential conflict of interests — Failure to provide information required by the contracting authority — Article 107(1)(b) of the Financial Regulation — Transparency — Proportionality — Equal treatment — Article 102(1) of the Financial Regulation.#Case T-182/15.

September 4, 2024 0 Comments

CELEX:62018TJ0228_RES: Judgment of the General Court (Ninth Chamber) of 16 May 2019 (Extracts).#Transtec v European Commission.#Public service contracts – Tender procedure – Framework contract for the provision of services – Services to third countries benefiting from external aid – Rejection of a tenderer’s bid and award of the contract to other tenderers – Allegations of grave professional misconduct against a tenderer – No final judgment or final administrative decision establishing grave professional misconduct – Conditions for referral to the panel referred to in Article 108 of the Financial Regulation – Abnormally low tenders – Obligation to state reasons – Taking into account of a letter sent by the awarding authority after the action had been brought – Right to an effective remedy

September 4, 2024 0 Comments

CELEX:62017TJ0733_RES: Judgment of the General Court (Seventh Chamber) of 16 May 2019 (Extracts).#GMP-Orphan (GMPO) v European Commission.#Medicinal products for human use – Article 3(1)(b) of Regulation (EC) No 141/2000 – Definition of ‘significant benefit’ – Availability of orphan medicinal products – Article 5(12)(b) of Regulation No 141/2000 – Commission decision to remove a medicinal product from the Register of Orphan Medicinal Products – Error of assessment – Error of law – Legitimate expectations.#Case T-733/17.

September 4, 2024 0 Comments

CELEX:62018TJ0268_RES: Judgment of the General Court (Seventh Chamber) of 27 June 2019 (Extracts).#Luciano Sandrone v European Union Intellectual Property Office.#EU trade mark — Opposition proceedings — Application for EU word mark Luciano Sandrone — Earlier EU word mark DON LUCIANO — Genuine use of the earlier mark — Article 47(2) and (3) of Regulation (EU) 2017/1001 — Relative ground for refusal — Article 8(1)(b) of Regulation 2017/1001 — Application for an EU word mark consisting of a first name and of a surname — Earlier mark consisting of an honorific title and a first name — Neutrality of the conceptual comparison — No likelihood of confusion.#Case T-268/18.

September 4, 2024 0 Comments

CELEX:62015TJ0373_RES: Judgment of the General Court (First Chamber, Extended Composition) of 19 June 2019.#Ja zum Nürburgring eV v European Commission.#State aid — Individual aid in favour of the Nürburgring complex for the construction of a leisure park, hotels and restaurants as well as for the organisation of motor races — Decision finding the aid to be incompatible with the internal market — Decision finding that the reimbursement of the aid found to be incompatible does not concern the new owner of the Nürburgring complex — Action for annulment — No substantial effect on competitive position — Association — Status of negotiator — Inadmissibility — Decision finding no State aid after the preliminary examination stage — Action for annulment — Interested party — Legal interest in bringi

September 4, 2024 0 Comments

CELEX:62015TJ0353_RES: Judgment of the General Court (First Chamber, Extended Composition) of 19 June 2019.#NeXovation, Inc. v European Commission.#State aid — Individual aid in favour of the Nürburgring complex for the construction of a leisure park, hotels and restaurants as well as for the organisation of motor races — Decision finding the aid to be incompatible with the internal market — Decision finding that the reimbursement of the aid found to be incompatible does not concern the new owner of the Nürburgring complex — Action for annulment — No substantial effect on competitive position — Inadmissibility — Decision finding no State aid after the preliminary examination stage — Action for annulment — Interested party — Legal interest in bringing an action — Admissibility — Breach of p

September 4, 2024 0 Comments

CELEX:62018TO0422_RES: Order of the General Court (Third Chamber) of 14 May 2019.#Régie autonome des transports parisiens (RATP) v European Commission.#Action for annulment — Access to documents — Regulation (EC) No 1049/2001 — Documents relating to a procedure initiated by the Commission against a Member State — Documents originating from the applicant — Application for access by a third party — Initial decision to grant access in part — Lack of purpose — Inadmissibility.#Case T-422/18.

September 4, 2024 0 Comments

CELEX:62016TJ0791_RES: Judgment of the General Court (Fourth Chamber) of 22 May 2019.#Real Madrid Club de Fútbol v European Commission.#State aid — Aid granted by the Spanish authorities to a professional football club — Settlement aimed at compensating for a failure to carry out a land transfer initially agreed between a city council and a football club — Football club overcompensated — Decision declaring the aid incompatible with the internal market — Advantage.#Case T-791/16.

September 4, 2024 0 Comments

CELEX:62018TJ0209_RES: Judgment of the General Court (Third Chamber) of 6 June 2019.#Dr. Ing. h.c. F. Porsche AG v European Union Intellectual Property Office.#Community design – Invalidity proceedings – Registered Community design representing a motor vehicle – Earlier Community design – Ground for invalidity – No individual character – Article 6 and Article 25(1)(b) of Regulation (EC) No 6/2002.#Case T-209/18.

September 4, 2024 0 Comments

CELEX:62018TJ0138_RES: Judgment of the General Court (Fifth Chamber) of 11 June 2019.#Fernando De Esteban Alonso v European Commission.#Civil service — Former officials — Investigation by OLAF — ‘Eurostat’ case — Forwarding to the national judicial authorities of information concerning matters liable to result in criminal proceedings — Failure to inform in advance the officials potentially concerned — Damage allegedly sustained as a result of the conduct of OLAF and the Commission in the course of the proceedings — Non-material, physical and material harm — Causal link.#Case T-138/18.

September 4, 2024 0 Comments

CELEX:62017TJ0370_RES: Judgment of the General Court (Eighth Chamber) of 23 May 2019.#KPN BV v European Commission.#Competition — Concentrations — Netherlands market for television services and telecommunications services — Full-function joint venture — Decision declaring the concentration compatible with the internal market and the EEA Agreement — Commitments — Relevant market — Vertical effects — Manifest error of assessment — Duty to state reasons.#Case T-370/17.

September 4, 2024 0 Comments

CELEX:62017TJ0020_RES: Judgment of the General Court (Ninth Chamber) of 27 June 2019.#Hungary v European Commission.#State aid — Hungarian tax on the turnover from the broadcasting or publication of advertisements — Progressivity of tax rates — Deduction from the basis of assessment of the tax of 50% of the losses carried forward for companies not generating a profit in 2013 — Decision characterising the measures as aid incompatible with the internal market and ordering its recovery — Concept of State aid — Condition relating to selectivity.#Case T-20/17.

September 4, 2024 0 Comments

CELEX:62016TJ0478_RES: Judgment of the General Court (Fifth Chamber) of 11 June 2019.#Regine Frank v European Commission.#Technological research and development – Framework Programme for Research and Innovation (2014-2020) – Calls for proposals and related activities under the ERC Work Programme for 2016 – Decision of the ERCEA rejecting a grant application as ineligible – Administrative appeal to the Commission – Implicit rejection decision – Partial ineligibility – Explicit rejection decision – Right to effective judicial protection.#Case T-478/16.

September 4, 2024 0 Comments

CELEX:62015TJ0604_RES: Judgment of the General Court (Fourth Chamber) of 22 May 2019.#European Road Transport Telematics Implementation Coordination Organisation - Intelligent Transport Systems & Services Europe (Ertico - ITS Europe) v European Commission.#Seventh Framework Programme for research, technological development and demonstration activities — Recommendation 2003/361/EC — Decision of the Commission’s Validation Panel on qualification as a micro, small and medium-sized business — Request for review under sections 1.2.6 and 1.2.7 of the Annex to Decision 2012/838/EU, Euratom — No administrative appeal within the meaning of Article 22 of Regulation (EC) No 58/2003 — Rights of the defence — Principle of sound administration — Legal certainty — Legitimate expectations — Res judicata —

September 4, 2024 0 Comments

CELEX:62017TJ0107_RES: Judgment of the General Court (Third Chamber) of 23 May 2019.#Frank Steinhoff and Others v European Central Bank.#Non-contractual liability – Economic and monetary policy – ECB – National central banks – Restructuring of the Greek public debt – Involvement of the private sector – Collective action clauses – Mandatory exchange of Greek bonds – Private creditors – Opinion of the ECB – Sufficiently serious breach of a rule of law conferring rights on individuals – Principle of pacta sunt servanda – Article 17(1) and (2) of the Charter of Fundamental Rights – Article 63(1) TFEU – Article 124 TFEU.#Case T-107/17.

September 4, 2024 0 Comments

CELEX:62017TJ0307_RES: Judgment of the General Court (Ninth Chamber, Extended Composition) of 19 June 2019.#adidas AG v European Union Intellectual Property Office.#EU trade mark — Invalidity proceedings — EU figurative mark representing three parallel stripes — Absolute grounds for invalidity — No distinctive character acquired through use — Article 7(3) and Article 52(2) of Regulation (EC) No 207/2009 (now Article 7(3) and Article 59(2) of Regulation (EU) 2017/1001) — Form of use unable to be taken into account — Form that differs from the form under which the mark has been registered by significant variations — Inversion of the colour scheme.#Case T-307/17.

September 4, 2024 0 Comments

CELEX:62018TJ0192_RES: Judgment of the General Court (Eighth Chamber) of 6 June 2019.#Rietze GmbH & Co. KG v European Union Intellectual Property Office.#Community design – Invalidity proceedings – International registration designating the European Union – Registered Community design representing the motor vehicle VW Caddy – Earlier Community design – Ground for invalidity – Individual character – Informed user – Different overall impression – Article 6 and Article 25(1)(b) of Regulation (EC) No 6/2002 – Burden of proof on the applicant for a declaration of invalidity – Requirements relating to the reproduction of an earlier design.#Case T-192/18.

September 4, 2024 0 Comments
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