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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:62018TJ0074_RES: Judgment of the General Court (Eighth Chamber) of 13 June 2019.#Visi/one GmbH v European Union Intellectual Property Office.#Community design – Invalidity proceedings – Registered Community design representing a display holder for vehicles – Earlier design – Proof of disclosure – Article 7 of Regulation (EC) No 6/2002 – Ground for invalidity – Lack of individual character – Informed user – Degree of freedom of the designer – Lack of different overall impression – Article 6 and Article 25(1)(b) of Regulation No 6/2002.#Case T-74/18.

September 4, 2024 0 Comments

CELEX:62018CJ0619_RES: Judgment of the Court (Grand Chamber) of 24 June 2019.#European Commission v Republic of Poland.#Failure of a Member State to fulfil obligations — Second subparagraph of Article 19(1) TEU — Rule of law — Effective judicial protection in the fields covered by Union law — Principles of the irremovability of judges and judicial independence — Lowering of the retirement age of Supreme Court judges — Application to judges in post — Possibility of continuing to carry out the duties of judge beyond that age subject to obtaining authorisation granted by discretionary decision of the President of the Republic.#Case C-619/18.

September 4, 2024 0 Comments

CELEX:62018TO0281_RES: Order of the General Court (Eighth Chamber) of 6 May 2019.#ABLV Bank AS v European Central Bank.#Action for annulment — 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 — Parent company and subsidiary — Declaration by the ECB that an entity is failing or is likely to fail — Regulation (EU) No 806/2014 — Preparatory measures — Acts not open to judicial review — Inadmissibility.#Case T-281/18.

September 4, 2024 0 Comments

CELEX:62018TO0630_RES: Order of the General Court (First Chamber) of 23 May 2019.#OP v European Commission.#Legal aid — Application made before an action has been brought — Financial situation — Insufficient information and supporting documents — Dismissal of application.#Case T-630/18 AJ.

September 4, 2024 0 Comments

CELEX:62017TO0262_RES: Order of the General Court (Fourth Chamber) of 15 May 2019.#Metrans a.s. v European Commission and Innovation and Networks Executive Agency (INEA).#Action for annulment — Commission decision granting financing for the ‘Multimodal Container Terminal Paskov, Phase III’ and ‘Intermodal Terminal Mělník, Phases 2 and 3’ transport project proposals under the Connecting Europe Facility (CEF) — Period allowed for commencing proceedings — Point from which time starts to run — Delay — Inadmissibility.#Case T-262/17.

September 4, 2024 0 Comments

CELEX:62022CJ0611: Judgment of the Court (Grand Chamber) of 3 September 2024.#Illumina, Inc. v European Commission.#Appeal – Competition – Concentrations – Pharmaceutical industry market – Genetic sequencing systems – Acquisition by Illumina Inc. of sole control over Grail LLC – Regulation (EC) No 139/2004 – Article 22 – Referral request from a national competition authority not having competence under national law to examine the concentration – Decision of the European Commission to examine that concentration – Commission decisions accepting requests from other national competition authorities to join the referral request – Competence of the Commission – Legal certainty.#Case C-611/22 P.

September 4, 2024 0 Comments

CELEX:62018CJ0508_RES: Judgment of the Court (Grand Chamber) of 27 May 2019.#OG and PI.#Requests for a preliminary ruling from the Supreme Court and High Court (Ireland).#References for a preliminary ruling — Urgent preliminary ruling procedure — Police and judicial cooperation in criminal matters — European arrest warrant — Framework Decision 2002/584/JHA — Article 6(1) — Concept of ‘issuing judicial authority’ — European arrest warrant issued by a public prosecutor’s office of a Member State — Legal position — Whether subordinate to a body of the executive — Power of a Ministry of Justice to issue an instruction in a specific case — No guarantee of independence.#Joined Cases C-508/18 and C-82/19 PPU.

September 4, 2024 0 Comments

CELEX:62016CJ0391_RES: Judgment of the Court (Grand Chamber) of 14 May 2019.#M and Others v Commissaire général aux réfugiés et aux apatrides.#Requests for a preliminary ruling from the Nejvyšší správní soud and Conseil du Contentieux des Étrangers.#Reference for a preliminary ruling — Area of freedom, security and justice — Asylum policy — International protection — Directive 2011/95/EU — Refugee status — Article 14(4) to (6) — Refusal to grant or revocation of refugee status in the event of danger to the security or the community of the host Member State — Validity — Article 18 of the Charter of Fundamental Rights of the European Union — Article 78(1) TFEU — Article 6(3) TEU — Geneva Convention.#Joined Cases C-391/16, C-77/17 and C-78/17.

September 4, 2024 0 Comments

CELEX:62016TJ0910_RES: Judgment of the General Court (Fifth Chamber) of 4 April 2019.#Kurt Hesse and Wedl & Hofmann GmbH v European Union Intellectual Property Office.#EU trade mark — Revocation proceedings — EU figurative mark TESTA ROSSA — Partial revocation — Article 51(1)(a) of Regulation (EC) No 207/2009 (now Article 58(1)(a) of Regulation (EU) 2017/1001) — Proof of use — Outward use of the contested mark — Equal treatment.#Cases T-910/16 and T-911/16.

September 4, 2024 0 Comments

CELEX:62016TJ0836_RES: Judgment of the General Court (Ninth Chamber, Extended Composition) of 16 May 2019.#Republic of Poland v European Commission.#State aid — Polish tax on the retail sector — Progressive tax levied on turnover — Decision to initiate the formal investigation procedure — Final decision classifying the measure as State aid incompatible with the internal market — Notion of State aid — Condition relating to selectivity.#Joined Cases T-836/16 and T-624/17.

September 4, 2024 0 Comments

CELEX:62018TJ0003_RES: Judgment of the General Court (Fifth Chamber) of 23 May 2019 (Extracts).#Holzer y Cia, SA de CV v European Union Intellectual Property Office.#EU trade mark — Invalidity proceedings — EU word and figurative marks ANN TAYLOR and AT ANN TAYLOR — Absolute ground for invalidity — Article 59(1)(b) of Regulation (EU) 2017/1001 — Bad faith.#Joined Cases T-3/18 and T-4/18.

September 4, 2024 0 Comments

CELEX:62018TJ0117_RES: Judgment of the General Court (Eighth Chamber) of 26 June 2019.#Agencja Wydawnicza Technopol sp. z o. o. v European Union Intellectual Property Office.#EU trade mark – Applications for the EU word marks 200 PANORAMICZNYCH, 300 PANORAMICZNYCH, 400 PANORAMICZNYCH, 500 PANORAMICZNYCH and 1000 PANORAMICZNYCH – Absolute grounds for refusal – Descriptive character – Article 7(1)(c) of Regulation (EU) 2017/1001 – No distinctive character acquired through use – Article 7(3) of Regulation 2017/1001 – No misuse of powers.#Joined Cases T-117/18 to T-121/18.

September 4, 2024 0 Comments

CELEX:62015TJ0624_RES: Judgment of the General Court (Second Chamber, Extended Composition) of 18 June 2019.#European Food SA and Others v European Commission.#State aid — Award made by an arbitral tribunal established under the auspices of the International Centre for Settlement of Investment Disputes (ICSID) — Payment of compensation granted to certain economic operators — Decision declaring the aid incompatible with the internal market and ordering its recovery — Competence of the Commission.#Cases T-624/15, T-694/15 and T-704/15.

September 4, 2024 0 Comments

CELEX:62022CJ0611_RES: Judgment of the Court (Grand Chamber) of 3 September 2024.#Illumina, Inc. v European Commission.#Appeal – Competition – Concentrations – Pharmaceutical industry market – Genetic sequencing systems – Acquisition by Illumina Inc. of sole control over Grail LLC – Regulation (EC) No 139/2004 – Article 22 – Referral request from a national competition authority not having competence under national law to examine the concentration – Decision of the European Commission to examine that concentration – Commission decisions accepting requests from other national competition authorities to join the referral request – Competence of the Commission – Legal certainty.#Case C-611/22 P.

September 4, 2024 0 Comments

UPRS Sodba I U 397/2021-10

Odpis obveznosti iz naslova glob za prekrške, prispevkov za pokojninsko in invalidsko zavarovanje, prispevkov za zdravstveno varstvo ter davka na dodano vrednost po zakonu ni dovoljen.
September 4, 2024 0 Comments

UPRS Sodba I U 1319/2021-13

V zvezi s predlagano odpravo odločbe bi bilo tudi po presoji sodišča potrebno izvesti ugotovitveni postopek glede presoje zatrjevanih dejstev, ki jih tožnik v vlogi za odpravo po nadzorstveni pravici navaja, torej bi bilo to možno ugotoviti le s preverjanjem dejanskega stanja v zadevi. V zadevi ne gre za očitno kršitev materialnega zakona. Z nadzorstveno pravico namreč ni mogoče posegati v pravnomočno odločitev davčnega organa na način, da bi se šele posredno, po preverjanju pravilnosti ugotovljenega dejanskega stanja, ugotavljalo tudi morebitno posledično napačno uporabo materialnega prava, kot to želi tožnik.
September 4, 2024 0 Comments

UPRS Sodba I U 785/2021-15

Tožnik zaradi nevložitve pripomb na zapisnik oziroma zaradi svoje neaktivnosti v postopku pred izdajo izpodbijane odločbe ni prekludiran, da ugovarja odločitvi davčnega organa nasploh, kar velja tako za pritožbeni postopek kot za postopek upravnega spora. Prekludiran je, in to že v pritožbenem postopku, na podlagi tretjega odstavka 238. člena ZUP, kot pravilno navaja toženka, glede navajanja novih dejstev in dokazov. To so dejstva in dokazi, ki so obstajali v času odločanja na prvi stopnji in pri odmeri davka niso bili upoštevani. Ni pa tožnik prekludiran ugovarjati pravni in dejanski presoji dejstev in dokazov, ki so bili izvedeni v postopku na prvi stopnji in na katerih temelji izpodbijana odločitev. Tožnik izpodbija pravilno uporabo materialnega prava in dokazno oceno davčnega organa glede pravne kvalifikacije pogodbe o najemu, ko navaja, da je šlo v predmetni zadevi za poslovni najem (operativnem leasingu) vozila, katerega namen po njegovem izteku ni v...
September 4, 2024 0 Comments

UPRS Sodba II U 143/2024-8

Gospodarski subjekti ne sodijo med pravne subjekte, ki so po 10. členu ZBPP opredeljeni kot upravičenci do brezplačne pravne pomoči, razen v primeru, če bi šlo za pravno osebo, za katero bi zakon ali mednarodna pogodba določala, da je upravičena do brezplačne pravne pomoči ali v primeru, da bi bila pravna oseba organizirana kot nevladna organizacija ali združenje, ki deluje neprofitno in gre za opravljanje dejavnosti v javnem interesu.
September 4, 2024 0 Comments

Javne dražbe petih luksuznih vozil

September 4, 2024 0 Comments

CELEX:32024D2218: Council Decision (EU) 2024/2218 of 28 August 2024 on the signing, on behalf of the European Union, of the Council of Europe Framework Convention on Artificial Intelligence and Human Rights, Democracy and the Rule of Law

September 4, 2024 0 Comments
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