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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:62020CJ0071_RES: Judgment of the Court (Fourth Chamber) of 8 July 2021.#Criminal proceedings against VAS Shipping ApS.#Request for a preliminary ruling from the Østre Landsret.#Reference for a preliminary ruling – Articles 49 and 54 TFEU – Freedom of establishment – National legislation requiring third-country nationals employed on a vessel flying the flag of a Member State to hold a work permit in that Member State – Exemption covering vessels that call at the Member State’s port no more than 25 times in a one-year period – Restriction – Article 79(5) TFEU – National legislation aimed at fixing the volumes of admission of third-country nationals coming from third countries to the territory of the Member State concerned in order to seek work, whether employed or self-employed.#Case C

August 15, 2024 0 Comments

CELEX:62019CJ0535_RES: Judgment of the Court (Grand Chamber) of 15 July 2021.#A v Latvijas Republikas Veselības ministrija.#Request for a preliminary ruling from the Augstākā tiesa (Senāts).#Reference for a preliminary ruling – Freedom of movement for persons – Citizenship of the Union – Regulation (EC) No 883/2004 – Article 3(1)(a) – Sickness benefits – Concept – Article 4 and Article 11(3)(e) – Directive 2004/38/EC – Article 7(1)(b) – Right of residence for more than three months – Condition of having comprehensive sickness insurance cover – Article 24 – Equal treatment – Economically inactive national of a Member State residing legally in the territory of another Member State – Refusal by the host Member State to affiliate that person to its public sickness insurance system.#Case C-535/

August 15, 2024 0 Comments

CELEX:62018TJ0342_RES: Judgment of the General Court (Ninth Chamber, Extended Composition) of 29 September 2021 (Extracts).#Nichicon Corporation v European Commission.#Competition – Agreements, decisions and concerted practices – Market for aluminium electrolytic capacitors and tantalum electrolytic capacitors – Decision finding an infringement of Article 101 TFEU and Article 53 of the EEA Agreement – Price coordination throughout the EEA – Concerted practice – Exchanges of sensitive business information – Territorial jurisdiction of the Commission – Restriction of competition by object – Statement of objections – Point 13 of the 2006 Guidelines on the method of setting fines – Value of sales – Obligation to state reasons – Proportionality – Equal treatment – Single and continuous infringe

August 15, 2024 0 Comments

CELEX:62019CJ0453_RES: Judgment of the Court (Fourth Chamber) of 15 July 2021.#Deutsche Lufthansa AG v European Commission.#Appeal – State aid – Aid for airports and airlines – Decision classifying the measures in favour of Frankfurt Hahn airport as State aid compatible with the internal market and finding no State aid in favour of airlines using that airport – Inadmissibility of an action for annulment – Fourth paragraph of Article 263 TFEU – Natural or legal person not directly and individually concerned by the decision at issue – Effective judicial protection.#Case C-453/19 P.

August 15, 2024 0 Comments

CELEX:62019CJ0848_RES: Judgment of the Court (Grand Chamber) of 15 July 2021.#Federal Republic of Germany v Republic of Poland.#Appeal – Article 194(1) TFEU – Principle of energy solidarity – Directive 2009/73/EC – Internal market in natural gas – Article 36(1) – Decision of the European Commission on review of the exemption of the OPAL pipeline from the requirements on third-party access and tariff regulation following a request by the German regulatory authority – Action for annulment.#Case C-848/19 P.

August 15, 2024 0 Comments

CELEX:62019TJ0569_RES: Judgment of the General Court (Fifth Chamber) of 29 September 2021.#AlzChem Group AG v European Commission.#Access to documents – Regulation (EC) No 1049/2001 – Documents relating to a procedure for the recovery of State aid following a decision declaring the aid incompatible with the internal market and ordering its recovery – Refusal to grant access – Exception relating to the protection of the purpose of inspections, investigations and audits – Overriding public interest – Principle of non-discrimination – Obligation to state reasons.#Case T-569/19.

August 15, 2024 0 Comments

CELEX:62020TJ0207_RES: Judgment of the General Court (Fifth Chamber) of 15 September 2021.#Residencial Palladium, SL v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU figurative mark PALLADIUM HOTELS & RESORTS – Conditions governing admissibility of an application for a declaration of invalidity – Article 53(4) of Regulation (EC) No 207/2009 (now Article 60(4) of Regulation (EU) 2017/1001) – Article 56(3) of Regulation No 207/2009 (now Article 63(3) of Regulation 2017/1001).#Case T-207/20.

August 15, 2024 0 Comments

CELEX:62020CJ0584_RES: Judgment of the Court (Grand Chamber) of 15 July 2021.#European Commission v Landesbank Baden-Württemberg and Single Resolution Board.#Appeal – Banking union – Single Resolution Mechanism (SRM) – Single Resolution Fund (SRF) – Calculation of the 2017 ex ante contributions – Authentication of a decision of the Single Resolution Board (SRB) – Obligation to state reasons – Confidential data – Legality of Delegated Regulation (EU) 2015/63.#Joined Cases C-584/20 P and C-621/20 P.

August 15, 2024 0 Comments

CELEX:62020CJ0709_RES: Judgment of the Court (Grand Chamber) of 15 July 2021.#CG v The Department for Communities in Northern Ireland.#Request for a preliminary ruling from the Appeal Tribunal (Northern Ireland).#Reference for a preliminary ruling – Citizenship of the Union – National of a Member State without an activity residing in the territory of another Member State on the basis of national law – The first paragraph of Article 18 TFEU – Non-discrimination based on nationality – Directive 2004/38/EC – Article 7 – Conditions for obtaining a right of residence for more than three months – Article 24 – Social assistance – Concept – Equal treatment – Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland – Transition period – National provision excluding Un

August 15, 2024 0 Comments

CELEX:62019TJ0359_RES: Judgment of the General Court (Second Chamber, Extended Composition) of 15 September 2021.#Daimler AG v European Commission.#Environment – Regulation (EC) No 443/2009 – Implementing Regulation (EU) No 725/2011 – Implementing Decision (EU) 2015/158 – Implementing Decision (EU) 2019/583 – Carbon dioxide emissions – Testing methodology – Passenger cars.#Case T-359/19.

August 15, 2024 0 Comments

CELEX:62019CJ0791_RES: Judgment of the Court (Grand Chamber) of 15 July 2021.#European Commission v Republic of Poland.#Failure of a Member State to fulfil obligations – Disciplinary regime applicable to judges – Rule of law – Independence of judges – Effective legal protection in the fields covered by Union law – Second subparagraph of Article 19(1) TEU – Article 47 of the Charter of Fundamental Rights of the European Union – Disciplinary offences resulting from the content of judicial decisions – Independent disciplinary courts or tribunals established by law – Respect for reasonable time and the rights of the defence in disciplinary proceedings – Article 267 TFEU – Restriction of the right of national courts to submit requests for a preliminary ruling to the Court of Justice and of thei

August 15, 2024 0 Comments

CELEX:62020TJ0435_RES: Judgment of the General Court (Seventh Chamber, Extended Composition) of 22 September 2021.#JR v European Commission.#Civil service – Officials – Recruitment – Internal competition COM/03/AD/18 (AD 6) – Decision not to include the applicant’s name on the reserve list for the competition – Obligation to state reasons – Secrecy of the selection board’s proceedings – Weighting of the elements of a test specified in the competition notice.#Case T-435/20.

August 15, 2024 0 Comments

CELEX:62020TJ0195_RES: Judgment of the General Court (Second Chamber) of 22 September 2021.#Sociedade da Água de Monchique, SA v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU figurative mark chic ÁGUA ALCALINA 9,5 PH – Earlier EU word mark CHIC BARCELONA – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-195/20.

August 15, 2024 0 Comments

CELEX:62020TJ0169_RES: Judgment of the General Court (Ninth Chamber) of 22 September 2021.#Marina Yachting Brand Management Co. Ltd v European Union Intellectual Property Office.#EU trade mark – Proceedings for the revocation of decisions or for the cancellation of entries – Cancellation of an entry in the register which contains an obvious error attributable to EUIPO – Trade mark involved in insolvency proceedings – Registration of the transfer of the mark – Effects vis-à-vis third parties of bankruptcy or similar proceedings – Competence of EUIPO – Duty of diligence – Articles 20, 24, 27 and 103 of Regulation (EU) 2017/1001 – Articles 3, 7 and 19 of Regulation (EU) 2015/848.#Case T-169/20.

August 15, 2024 0 Comments

CELEX:62020TJ0466_RES: Judgment of the General Court (Fourth Chamber) of 15 September 2021.#LF v European Commission.#Civil service – Members of the contract staff – Remuneration – Expatriation allowance – Article 4(1)(b) of Annex VII to the Staff Regulations – Refusal to grant the expatriation allowance – Habitual residence – Duties performed in an international organisation established in the State of employment.#Case T-466/20.

August 15, 2024 0 Comments

CELEX:62019CJ0795_RES: Judgment of the Court (Second Chamber) of 15 July 2021.#XX v Tartu Vangla.#Request for a preliminary ruling from the Riigikohus.#Reference for a preliminary ruling – Social policy – Equal treatment in employment and occupation – Directive 2000/78/EC – Prohibition of discrimination on grounds of disability – Article 2(2)(a) – Article 4(1) – Article 5 – National legislation laying down auditory acuity requirements for prison officers – Non-compliance with the prescribed minimum standards of sound perception – Absolute bar to continued employment.#Case C-795/19.

August 15, 2024 0 Comments

CELEX:62019CJ0790_RES: Judgment of the Court (Second Chamber) of 2 September 2021.#Parchetul de pe lângă Tribunalul Braşov v LG and MH.#Request for a preliminary ruling from the Curtea de Apel Braşov.#Reference for a preliminary ruling – Prevention of the use of the financial system for the purposes of money laundering and terrorist financing – Directive (EU) 2015/849 – Directive 2005/60/EC – Offence of money laundering – Laundering by the perpetrator of the predicate offence (‘self-laundering’).#Case C-790/19.

August 15, 2024 0 Comments

CELEX:62019CJ0742_RES: Judgment of the Court (Grand Chamber) of 15 July 2021.#B. K. v Republika Slovenija (Ministrstvo za obrambo).#Request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije.#Reference for a preliminary ruling – Protection of the safety and health of workers – Organisation of working time – Members of the armed forces – Applicability of EU law – Article 4(2) TEU – Directive 2003/88/EC – Scope – Article 1(3) – Directive 89/391/EEC – Article 2(2) – Military activities – Concept of ‘working time’ – Stand-by period – Dispute concerning the remuneration of a worker.#Case C-742/19.

August 15, 2024 0 Comments

CELEX:62020TJ0096_RES: Judgment of the General Court (Fifth Chamber, Extended Composition) of 1 September 2021.#Gruppe Nymphenburg Consult AG v European Union Intellectual Property Office.#EU trade mark – Application for the EU word mark Limbic® Types – Absolute grounds for refusal – Decision taken following the annulment by the General Court of an earlier decision – Referral to the Grand Board of Appeal – Article 7(1)(b) of Regulation No 207/2009 (now Article 7(1)(b) of Regulation 2017/1001) – Error of law – Examination of the facts of the Office’s own motion – Article 95(1) of Regulation 2017/1001 – Res judicata – Article 72(6) of Regulation 2017/1001 – Composition of the Grand Board of Appeal.#Case T-96/20.

August 15, 2024 0 Comments

CELEX:62020TJ0128_RES: Judgment of the General Court (Third Chamber) of 22 September 2021 (Extracts).#Collibra v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Applications for the EU word mark COLLIBRA and figurative mark collibra – Earlier national word mark Kolibri – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001 – Right to be heard – Second sentence of Article 94(1) of Regulation 2017/1001.#Cases T-128/20 and T-129/20.

August 15, 2024 0 Comments
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