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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:62019TO0530_RES: Order of the General Court (Eighth Chamber) of 20 May 2020.#Nord Stream AG v European Parliament and Council of the European Union.#Action for annulment — Energy — Internal market in natural gas — Directive (EU) 2019/692 — Addition of Article 49a to Directive 2009/73/EC concerning the adoption of decisions derogating from certain provisions of that directive — Application of Directive 2009/73 to gas lines to or from third countries — Objection to the deadline of 24 May 2020 for granting derogations from the obligations laid down by Directive 2009/73 — No direct concern — No individual concern — Inadmissibility.#Case T-530/19.

August 24, 2024 0 Comments

CELEX:62019TJ0086_RES: Judgment of the General Court (Ninth Chamber) of 13 May 2020.#SolNova AG v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU word mark BIO‑INSECT Shocker – Absolute ground for refusal – Mark likely to deceive the public – Article 7(1)(g) of Regulation (EC) No 207/2009.#Case T-86/19.

August 24, 2024 0 Comments

CELEX:62018CJ0641_RES: Judgment of the Court (First Chamber) of 7 May 2020.#LG v Rina SpA and Ente Registro Italiano Navale.#Request for a preliminary ruling from the Tribunale di Genova.#Reference for a preliminary ruling — Judicial cooperation in civil matters — Regulation (EC) No 44/2001 — Article 1(1) — Concepts of ‘civil and commercial matters’ and ‘administrative matters’ — Scope — Activities of ship classification and certification societies — Acta iure imperii and acta iure gestionis — Public powers — Immunity from jurisdiction.#Case C-641/18.

August 24, 2024 0 Comments

CELEX:62018CJ0234_RES: Judgment of the Court (Third Chamber) of 19 March 2020.#Komisia za protivodeystvie na koruptsiyata i za otnemane na nezakonno pridobitoto imushtestvo v BP and Others.#Request for a preliminary ruling from the Sofiyski gradski sad.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Proceedings for the confiscation of illegally obtained assets in the absence of a criminal conviction – Directive 2014/42/EU – Scope – Framework Decision 2005/212/JHA.#Case C-234/18.

August 24, 2024 0 Comments

CELEX:62019CJ0924_RES: Judgment of the Court (Grand Chamber) of 14 May 2020.#FMS and Others v Országos Idegenrendészeti Főigazgatóság Dél-alföldi Regionális Igazgatóság and Országos Idegenrendészeti Főigazgatóság.#Requests for a preliminary ruling from the Szegedi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling — Asylum and immigration policy — Directive 2013/32/EU — Application for international protection — Article 33(2) — Grounds of inadmissibility — Article 40 — Subsequent applications — Article 43 — Border procedures — Directive 2013/33/EU — Article 2(h) and Articles 8 and 9 — Detention — Whether lawful — Directive 2008/115/EU — Article 13 — Effective remedies — Article 15 — Detention — Whether lawful — Right to an effective remedy — Article 47 of the Charter of

August 24, 2024 0 Comments

CELEX:62019CJ0897_RES: Judgment of the Court (Grand Chamber) of 2 April 2020.#Ruska Federacija v I.N.#Request for a preliminary ruling from the Vrhovni sud.#Reference for a preliminary ruling — Urgent preliminary ruling procedure — EEA Agreement — Non-discrimination — Article 36 — Freedom to provide services — Scope — Agreement between the European Union and the Republic of Iceland and the Kingdom of Norway concerning the latters’ association with the implementation, application and development of the Schengen acquis — Agreement on the surrender procedure between the Member States of the European Union and Iceland and Norway — Extradition to a third State of an Icelandic national — Protection of a Member State’s nationals against extradition — No equivalent protection for nationals of anot

August 24, 2024 0 Comments

CELEX:62018TJ0701_RES: Judgment of the General Court (Third Chamber, Extended Composition) of 28 May 2020.#Liam Campbell v European Commission.#Access to documents — Regulation (EC) No 1049/2001 — Documents in relation to Ireland’s compliance or non-compliance with its obligations under Council Framework Decisions 2008/909/JHA, 2008/947/JHA, 2009/829/JHA — Refusal to grant access — Article 4(2), third indent, of Regulation No 1049/2001 — Exception relating to the purpose of inspections, investigations and audits — General presumption of confidentiality.#Case T-701/18.

August 24, 2024 0 Comments

CELEX:62018TJ0251_RES: Judgment of the General Court (First Chamber) of 10 March 2020.#International Forum for Sustainable Underwater Activities (IFSUA) v Council of the European Union.#Fisheries — Conservation of marine biological resources — Regulation (EU) 2018/120 — Measures concerning the fishing for European seabass (Dicentrarchus labrax) — Action for annulment brought by an association — Article 263 TFEU — Regulatory act not entailing implementing measures — Direct concern of the members of the association — Admissibility — Competence of the European Union to regulate recreational fisheries — Legal certainty — Protection of legitimate expectations — Equal treatment — Principle of non-discrimination — Proportionality — Precautionary principle — Freedom of association and freedom to c

August 24, 2024 0 Comments

CELEX:62017TJ0835_RES: Judgment of the General Court (Eighth Chamber) of 12 March 2020.#Eurofer, Association Européenne de l'Acier, AISBL v European Commission.#Dumping – Imports of hot-rolled flat products of iron, non-alloy or other alloy steel originating in Brazil, Iran, Russia, Serbia and Ukraine – Termination of the proceedings against imports originating in Serbia – Determination of injury – Cumulative assessment of the effects of imports from more than one country – Article 3(4) of Regulation (EU) 2016/1036 – Termination without measures – Article 9(2) of Regulation 2016/1036 – Final disclosure of the essential facts and considerations on the basis of which it is intended to recommend the imposition of definitive measures or the termination of an investigation or proceedings withou

August 24, 2024 0 Comments

CELEX:62019TJ0213_RES: Judgment of the General Court (Seventh Chamber) of 28 May 2020 (Extracts).#AW v European Parliament.#Civil service — Officials — Social security — Article 73 of the Staff Regulations — Common rules on the insurance against the risk of accident and of occupational disease — Article 16 — Statement of occupational disease — Article 22 — Medical Committee — Refusal to recognise the occupational nature of a disease — Irregularity of the opinion of the Medical Committee.#Case T-213/19.

August 24, 2024 0 Comments

CELEX:62016TJ0399_RES: Judgment of the General Court (First Chamber, Extended Composition) of 28 May 2020.#CK Telecoms UK Investments Ltd v European Commission.#Competition — Concentrations — Wireless telecommunications — Retail market for mobile telecommunication services — Market for wholesale access and call origination on public mobile networks — Acquisition of Telefónica Europe by Hutchison — Decision declaring the concentration incompatible with the internal market — Oligopolistic market — Significant impediment to effective competition — Non-coordinated effects — Burden of proof — Standard of proof — Market shares — Effects of the merger on prices — Quantitative analysis of upward pricing pressure — Close competitors — Important competitive constraint — Important competitive force —

August 24, 2024 0 Comments

CELEX:62022TJ0622_INF: Judgment of the General Court (Fourth Chamber) of 13 December 2023.#Viviane Van Oosterwijck v European Commission.#Case T-622/22.

August 24, 2024 0 Comments

CELEX:62018CJ0103_RES: Judgment of the Court (Second Chamber) of 19 March 2020.#Domingo Sánchez Ruiz and Others v Comunidad de Madrid (Servicio Madrileño de Salud) and Consejería de Sanidad de la Comunidad de Madrid.#Requests for a preliminary ruling from the Juzgado Contencioso-Administrativo de Madrid.#References for a preliminary ruling – Social policy – Directive 1999/70/EC – Framework Agreement, concluded by ETUC, UNICE and CEEP regarding fixed-term work – Clause 5 – Concept of ‘successive fixed-term employment contracts or relationships’ – Failure by the employer to respect the relevant legal deadline for definitively filling posts temporarily occupied by fixed-term workers – Implicit extension of the employment relationship from year to year – Occupation by a fixed-term worker of th

August 24, 2024 0 Comments

CELEX:62018CJ0542_RES: Judgment of the Court (Grand Chamber) of 26 March 2020.#Erik Simpson and HG v Council of the European Union and European Commission.#Review of the judgments of the General Court of the European Union in Simpson v Council (T‑646/16 P) and HG v Commission (T‑693/16 P) — Civil service — Composition of the panel of judges which delivered the judgments at first instance — Procedure for the appointment of a judge to the European Union Civil Service Tribunal — Article 47 of the Charter of Fundamental Rights of the European Union — Tribunal established by law — Incidental review of legality — Effect on the unity and consistency of EU law.#Joined Cases C-542/18 RX-II and C-543/18 RX-II.

August 24, 2024 0 Comments

CELEX:62018CJ0558_RES: Judgment of the Court (Grand Chamber) of 26 March 2020.#Miasto Łowicz and Prokurator Generalny zastępowany przez Prokuraturę Krajową, formerly Prokuratura Okręgowa w Płocku v Skarb Państwa – Wojewoda Łódzki and Others.#Requests for a preliminary ruling from the Sąd Okręgowy w Łodzi and Sąd Okręgowy w Warszawie.#References for a preliminary ruling — Second subparagraph of Article 19(1) TEU — Rule of law — Effective judicial protection in the fields covered by Union law — Principle of judicial independence — Disciplinary regime applicable to national judges — Jurisdiction of the Court — Article 267 TFUE — Admissibility — Interpretation necessary for the referring court to be able to give judgment — Meaning.#Joined Cases C-558/18 and C-563/18.

August 24, 2024 0 Comments

CELEX:62018TJ0724_RES: Judgment of the General Court (Fourth Chamber) of 28 May 2020.#Aurea Biolabs Pte Ltd v European Union Intellectual Property Office.#EU trade mark — Opposition proceedings — Application for EU figurative mark AUREA BIOLABS — Earlier EU word mark AUREA — Relative ground for refusal — Likelihood of confusion — Similarity of goods — Article 8(1)(b) of Regulation (EU) 2017/1001 — Correction of the Board of Appeal’s decision — Article 102 of Regulation 2017/1001.#Cases T-724/18 and T-184/19.

August 24, 2024 0 Comments

CELEX:62019TJ0084_RES: Judgment of the General Court (Eighth Chamber) of 28 May 2020.#Cinkciarz.pl sp. z o.o. v European Union Intellectual Property Office.#EU trade mark — Opposition proceedings — Applications for the EU figurative marks We IntelliGence the World, currencymachineassistant, robodealer, currencyassistant, tradingcurrencyassistant, CKPL, moneypersonalassistant, moneyassistant, currencypersonalassistant, CNTX Trading, AIdealer and CNTX — Earlier EU and UK figurative marks representing two intertwining circles or two overlapping circles — Suspension of proceedings — Article 71(1) of Delegated Regulation (EU) 2018/625.#Cases T-84/19 and T-88/19 to T-98/19.

August 24, 2024 0 Comments

CELEX:62023TJ0010_INF: Judgment of the General Court (Sixth Chamber) of 13 December 2023.#Light Tec Ltd v European Union Intellectual Property Office.#Case T-10/23.

August 24, 2024 0 Comments

CELEX:62017CJ0715_RES: Judgment of the Court (Third Chamber) of 2 April 2020.#European Commission v Republic of Poland and Others.#Failure of a Member State to fulfil obligations — Decisions (EU) 2015/1523 and (EU) 2015/1601 — Article 5(2) and 5(4) to 5(11) of each of those decisions — Provisional measures in the area of international protection for the benefit of Italy and of Greece — Emergency situation characterised by a sudden influx of third-country nationals into certain Member States — Relocation of those nationals to other Member States — Relocation procedure — Obligation on the Member States to indicate at regular intervals, and at least every three months, the number of applicants for international protection who can be relocated swiftly to their territory — Consequent obligation

August 24, 2024 0 Comments

CELEX:62019CJ0329_RES: Judgment of the Court (First Chamber) of 2 April 2020.#Condominio di Milano, via Meda v Eurothermo SpA.#Request for a preliminary ruling from the Tribunale di Milano.#Reference for a preliminary ruling — Consumer protection — Directive 93/13/EEC — Unfair terms in consumer contracts — Article 1(1) — Article 2(b) — Definition of ‘consumer’ — Commonhold of a building.#Case C-329/19.

August 24, 2024 0 Comments
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