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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:62020TJ0712_RES: Judgment of the General Court (Tenth Chamber) of 13 October 2021.#Škoda Investement a.s. v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for an EU figurative mark representing an arrow with wing – Earlier EU figurative mark representing an arrow with wing – Relative ground for refusal – Partial rejection of the opposition – Limited scope of the opposition in the context of the appeal before the Board of Appeal – Partial withdrawal of the opposition – Plea raised by the Board of Appeal of its own motion – Prohibition on ruling ultra petita.#Case T-712/20.

August 14, 2024 0 Comments

CELEX:62019CJ0050_RES: Judgment of the Court (Grand Chamber) of 6 October 2021.#Sigma Alimentos Exterior, SL v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Case C-50/19 P.

August 14, 2024 0 Comments

CELEX:62020TJ0220_RES: Judgment of the General Court (Seventh Chamber) of 20 October 2021.#Petrus Kerstens v European Commission.#Civil service – Officials – Disciplinary proceedings – Article 266 TFEU – Administrative investigations – Principle of sound administration – Principle of impartiality – Action for annulment and compensation.#Case T-220/20.

August 14, 2024 0 Comments

CELEX:62019CJ0053_RES: Judgment of the Court (Grand Chamber) of 6 October 2021.#Banco Santander, SA and Others v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Joined Cases C-53/19 P and C-65/19 P.

August 14, 2024 0 Comments

CELEX:62020TJ0121_RES: Judgment of the General Court (Seventh Chamber) of 6 October 2021.#IP v European Commission.#Civil service – Members of the contract staff – OLAF investigation – Reimbursement of medical expenses – Disciplinary penalty – Termination of contract without notice – Article 10(h) of Annex IX to the Staff Regulations – Repeated misconduct – Article 27 of Annex IX to the Staff Regulations – Decision granting a request for the deletion from the personal file of all reference to an earlier penalty – Article 26 of the Staff Regulations – Impossibility of using against an official, and relying on against that official, a penalty, all reference to which has been deleted from the personal file.#Case T-121/20.

August 14, 2024 0 Comments

CELEX:62019CJ0051_RES: Judgment of the Court (Grand Chamber) of 6 October 2021.#World Duty Free Group and Kingdom of Spain v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Joined Cases C-51/19 P and C-64/19 P.

August 14, 2024 0 Comments

CELEX:62018TJ0240_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 20 October 2021.#Polskie Linie Lotnicze 'LOT' SA v European Commission.#Competition – Concentrations – Air transport – Decision declaring a concentration to be compatible with the internal market and the EEA Agreement – Relevant market – Assessment of the effects of the transaction on competition – Absence of commitment – Obligation to state reasons.#Case T-240/18.

August 14, 2024 0 Comments

CELEX:62019TJ0167_RES: Judgment of the General Court (Third Chamber) of 6 October 2021 (Extracts).#Tempus Energy Germany GmbH and T Energy Sweden AB v European Commission.#State aid – Polish electricity market – Capacity mechanism – Decision not to raise any objections – Aid scheme – Article 108(2) and (3) TFEU – Concept of doubts – Article 4(3) and (4) of Regulation (EU) 2015/1589 – Serious difficulties – Article 107(3)(c) TFEU – Guidelines on State aid for environmental protection and energy 2014-2020 – Failure to initiate the formal investigation procedure – Procedural rights of the interested parties – Obligation to state reasons.#Case T-167/19.

August 14, 2024 0 Comments

CELEX:62020TJ0022_RES: Judgment of the General Court (First Chamber) of 13 October 2021 (Extracts).#IB v European Union Intellectual Property Office.#Civil service – Officials – Disciplinary proceedings – Suspension of the invalidity procedure during the disciplinary proceedings – Removal from post – Invalidity procedure devoid of purpose following the official’s removal from his post – Action for annulment – Act adversely affecting an official – Admissibility – Principle of sound administration – Duty to have regard for the welfare of officials – Manifest error of assessment.#Case T-22/20.

August 14, 2024 0 Comments

CELEX:62020TJ0342_RES: Judgment of the General Court (Third Chamber) of 6 October 2021.#Indo European Foods Ltd v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU figurative mark Abresham Super Basmati Selaa Grade One World’s Best Rice – Earlier non-registered word mark BASMATI – Agreement on the withdrawal of the United Kingdom from the European Union and Euratom – Transition period – Interest in bringing proceedings – Relative ground for refusal – Article 8(4) of Regulation (EC) No 207/2009 (now Article 8(4) of Regulation (EU) 2017/1001) – Rules governing common law actions for passing off – Likelihood of misrepresentation – Likelihood of dilution of the reputation of the earlier mark.#Case T-342/20.

August 14, 2024 0 Comments

CELEX:62019CJ0487_RES: Judgment of the Court (Grand Chamber) of 6 October 2021.#Proceedings brought by W.Ż.#Request for a preliminary ruling from the Sąd Najwyższy.#Reference for a preliminary ruling – Rule of law – Effective legal protection in the fields covered by EU law – Second subparagraph of Article 19(1) TEU – Principles of the irremovability of judges and judicial independence – Transfer without consent of a judge of an ordinary court – Action – Order of inadmissibility made by a judge of the Sąd Najwyższy (Izba Kontroli Nadzwyczajnej i Spraw Publicznych) (Supreme Court (Chamber of Extraordinary Control and Public Affairs), Poland) – Judge appointed by the President of the Republic of Poland on the basis of a resolution of the National Council of the Judiciary, despite a court dec

August 14, 2024 0 Comments

CELEX:62018TJ0745_RES: Judgment of the General Court (Third Chamber) of 6 October 2021 (Extracts).#Covestro Deutschland AG v European Commission.#State aid – State aid scheme implemented by Germany in favour of certain large electricity consumers – Exemption from network charges in 2012 and 2013 – Decision declaring the aid scheme incompatible with the internal market and unlawful, and ordering the recovery of the aid granted – Action for annulment – Time limit for bringing proceedings – Admissibility – Concept of aid – State resources – Equal treatment – Legitimate expectations.#Case T-745/18.

August 14, 2024 0 Comments

CELEX:62021TJ0032_RES: Judgment of the General Court (Second Chamber) of 6 October 2021 (Extracts).#Daw SE v European Union Intellectual Property Office.#EU trade mark – EU word mark Muresko – Earlier national word marks Muresko – Claiming seniority of the earlier national marks after registration of the EU trade mark – Articles 39 and 40 of Regulation (EU) 2017/1001 – Registration of earlier national marks which have expired by the date of the claim.#Case T-32/21.

August 14, 2024 0 Comments

CELEX:62019CJ0054_RES: Judgment of the Court (Grand Chamber) of 6 October 2021.#Axa Mediterranean Holding, SA v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Case C-54/19 P.

August 14, 2024 0 Comments

CELEX:62019CJ0055_RES: Judgment of the Court (Grand Chamber) of 6 October 2021.#Prosegur Compañía de Seguridad, SA v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Case C-55/19 P.

August 14, 2024 0 Comments

CELEX:62020CJ0035_RES: Judgment of the Court (Fifth Chamber) of 6 October 2021.#Criminal proceedings against A.#Request for a preliminary ruling from the Korkein oikeus.#Reference for a preliminary ruling – Citizenship of the Union – Right of Union citizens to move freely within the territories of the Member States – Article 21 TFEU – Directive 2004/38/EC – Articles 4 and 5 – Obligation to carry an identity card or a passport – Regulation (EC) No 562/2006 (Schengen Borders Code) – Annex VI – Crossing the maritime border of a Member State on board a pleasure boat – Rules on sanctions applicable when moving between Member States without an identity card or passport – Rules on daily fines in criminal cases – Calculation of the fine based on the offender’s average monthly income – Proportional

August 14, 2024 0 Comments

CELEX:62020CJ0123_RES: Judgment of the Court (Fifth Chamber) of 28 October 2021.#Ferrari SpA v Mansory Design & Holding GmbH and WH.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Regulation (EC) No 6/2002 – Community designs – Articles 4, 6 and 11 – Infringement proceedings – Unregistered Community design – Appearance of a part of a product – Conditions for protection – Component part of a complex product – Individual character – Act of making available to the public.#Case C-123/20.

August 14, 2024 0 Comments

CELEX:62019CJ0845_RES: Judgment of the Court (Third Chamber) of 21 October 2021.#Criminal proceedings against DR and TS.#Requests for a preliminary ruling from the Apelativen sad - Varna.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive 2014/42/EU – Freezing and confiscation of instrumentalities and proceeds of crime in the European Union – Scope – Confiscation of illegally obtained assets – Economic benefit derived from a criminal offence which has not been the subject of a conviction – Article 4 – Confiscation – Article 5 – Extended confiscation – Article 6 – Confiscation from a third party – Conditions – Confiscation of money allegedly belonging to a third party – Third party having no right to appear as a party in the confiscation proceedings –

August 14, 2024 0 Comments

CELEX:62019CJ0561_RES: Judgment of the Court (Grand Chamber) of 6 October 2021.#Consorzio Italian Management and Catania Multiservizi SpA v Rete Ferroviaria Italiana SpA.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Article 267 TFEU – Scope of the obligation on national courts or tribunals of last instance to make a reference for a preliminary ruling – Exceptions to that obligation – Criteria – Question on the interpretation of EU law raised by the parties to the national proceedings after the Court has given a preliminary ruling in those proceedings – Failure to state the reasons justifying the need for an answer to the questions referred for a preliminary ruling – Partial inadmissibility of the request for a preliminary ruling.#Case C

August 14, 2024 0 Comments

CELEX:62020CJ0272_RES: Judgment of the Court (Fifth Chamber) of 6 October 2021.#Sebastian Veit v European Central Bank.#Appeal – Civil service – European Central Bank (ECB) staff members – Remuneration – Competitions – Equality of treatment between internal and external candidates – Classification in step.#Case C-272/20 P.

August 14, 2024 0 Comments
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