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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:62021TJ0293_RES: Judgment of the General Court (Sixth Chamber) of 8 June 2022 (Extracts).#Ulrike Muschaweck v European Union Intellectual Property Office.#EU trade mark – Revocation proceedings – EU word mark UM – Genuine use of the mark – Use with the consent of the proprietor – Use in the form in which the mark was registered – Article 51(1)(a) of Regulation (EC) No 207/2009 (now Article 58(1)(a) of Regulation (EU) 2017/1001) – Representation by the proprietor of the trade mark – Evidence of use submitted within the time limit set.#Case T-293/21.

August 8, 2024 0 Comments

CELEX:62020TJ0609_RES: Judgment of the General Court (Tenth Chamber) of 29 June 2022 (Extracts).#LA International Cooperation Srl v European Commission.#Pre-Accession Assistance Instrument – OLAF investigation – Commission decision imposing an administrative sanction – Exclusion from procurement and grant award procedures covered by the general budget of the European Union for a period of four years – Registration in the early detection and exclusion system database – Financial regulation – Unlimited jurisdiction – Proportionality of the sanction.#Case T-609/20.

August 8, 2024 0 Comments

CELEX:62019TJ0388_RES: Judgment of the General Court (Sixth Chamber, Extended Composition) of 6 July 2022.#Carles Puigdemont i Casamajó and Antoni Comín i Oliveres v European Parliament.#Law governing the institutions – Members of the European Parliament – Refusal of the President of the Parliament to recognise the status of Member of the European Parliament and the associated rights of elected candidates – Action for annulment – Act not open to challenge – Inadmissibility.#Case T-388/19.

August 8, 2024 0 Comments

CELEX:62021TJ0227_RES: Judgment of the General Court (Third Chamber, Extended Composition) of 13 July 2022.#Illumina, Inc. v European Commission.#Competition – Concentrations – Pharmaceutical industry market – Article 22 of Regulation (EC) No 139/2004 – Referral request from a competition authority not having jurisdiction under national law to examine the concentration – Commission decision to examine the concentration – Commission decisions accepting requests from other national competition authorities to join the referral request – Competence of the Commission – Time limit for submitting the referral request – Concept of ‘made known’ – Reasonable time – Legitimate expectations – Public statements by the Vice-President of the Commission – Legal certainty.#Case T-227/21.

August 8, 2024 0 Comments

CELEX:62018TJ0280_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 6 July 2022 (Extracts).#ABLV Bank AS v Single Resolution Board.#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 – Decision of the SRB not to adopt a resolution scheme – Action for annulment – Act adversely affecting a person – Interest in bringing proceedings – Standing to bring proceedings – Inadmissibility in part – Article 18 of Regulation (EU) No 806/2014 – Power of the author of the measure – Right to be heard – Obligation to state reasons – Proportionality – Equal treatment.#Case T-280/18.

August 8, 2024 0 Comments

CELEX:62021TJ0250_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 6 July 2022.#Ladislav Zdút v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU figurative mark NEHERA – Absolute ground for invalidity – No bad faith – Article 52(1)(b) of Regulation (EC) No 207/2009 (now Article 59(1)(b) of Regulation (EU) 2017/1001).#Case T-250/21.

August 8, 2024 0 Comments

CELEX:62020TJ0150_RES: Judgment of the General Court (Third Chamber) of 13 July 2022.#Tartu Agro AS v European Commission.#State aid – Agriculture – Lease contract for agricultural land in Estonia – Decision declaring the aid incompatible with the internal market and ordering its recovery – Advantage – Determination of the market price – Private operator principle – Complex economic assessments – Judicial review – Taking into account of all relevant factors – Duty of diligence.#Case T-150/20.

August 8, 2024 0 Comments

CELEX:62020CJ0577_RES: Judgment of the Court (First Chamber) of 16 June 2022.#Proceedings brought by A.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling – Recognition of professional qualifications – Directive 2005/36/EC – Article 2 – Scope – Article 13(2) – Regulated professions – Conditions for pursuing the profession of psychotherapist in a Member State on the basis of a diploma in psychotherapy issued by a university established in another Member State – Articles 45 and 49 TFEU – Freedom of movement and freedom of establishment – Assessment of the equivalence of the relevant training – Article 4(3) TEU – Principle of sincere cooperation between Member States – Conditions on the basis of which the host Member State may challenge the l

August 8, 2024 0 Comments

CELEX:62020TJ0278_RES: Judgment of the General Court (First Chamber) of 6 July 2022 (Extracts).#Zhejiang Hangtong Machinery Manufacture Co. Ltd and Ningbo Hi-Tech Zone Tongcheng Auto Parts Co. Ltd v European Commission.#Dumping – Imports of steel road wheels originating in China – Imposition of a definitive anti-dumping duty and definitive collection of the provisional duty – Articles 17(4), 18 and 20 of Regulation (EU) 2016/1036 – Lack of cooperation – Insufficient information provided to the Commission.#Case T-278/20.

August 8, 2024 0 Comments

CELEX:62020TJ0629_RES: Judgment of the General Court (Fifth Chamber) of 13 July 2022.#Delifruit, SA v European Commission.#Plant protection products – Active substance chlorpyrifos – Determination of maximum residue levels for chlorpyrifos in or on bananas – Regulation (EC) No 396/2005 – Scientific and technical knowledge available – Other legitimate factors.#Case T-629/20.

August 8, 2024 0 Comments

CELEX:62020CJ0700_RES: Judgment of the Court (Grand Chamber) of 20 June 2022.#London Steam-Ship Owners’ Mutual Insurance Association Limited v Kingdom of Spain.#Request for a preliminary ruling from the High Court of Justice Business and Property Courts of England and Wales.#Reference for a preliminary ruling – Judicial cooperation in civil and commercial matters – Regulation (EC) No 44/2001 – Recognition of a judgment given in another Member State – Grounds for non-recognition – Article 34(3) – Judgment irreconcilable with a judgment given in a dispute between the same parties in the Member State in which recognition is sought – Conditions – Whether the prior judgment entered in the terms of an arbitral award complies with the provisions and fundamental objectives of Regulation (EC) No 44

August 8, 2024 0 Comments

CELEX:62020TJ0631_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 6 July 2022.#MZ v European Commission.#Case T-631/20.

August 8, 2024 0 Comments

CELEX:62020TJ0165_RES: Judgment of the General Court (Seventh Chamber) of 13 July 2022 (Extracts).#JC v EUCAP Somalia.#Case T-165/20.

August 8, 2024 0 Comments

CELEX:62020CJ0587_RES: Judgment of the Court (Second Chamber) of 2 June 2022.#Ligebehandlingsnævnet acting on behalf of A v HK/Danmark and HK/Privat.#Request for a preliminary ruling from the Østre Landsret.#Reference for a preliminary ruling – Social policy – Equal treatment in employment and occupation – Prohibition of discrimination on grounds of age – Directive 2000/78/EC – Article 3(1)(a) and (d) – Scope – Post of elected sector convenor of an organisation of workers – Statutes of that organisation under which only members under the age of 60 or 61 on the date of the election are eligible to stand as sector convenor.#Case C-587/20.

August 8, 2024 0 Comments

CELEX:62020TJ0306_RES: Judgment of the General Court (Sixth Chamber, Extended Composition) of 29 June 2022.#Hijos de Moisés Rodríguez González, SA v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU figurative mark La Irlandesa 1943 – Absolute grounds for invalidity – Declaration of invalidity by the Grand Board of Appeal of EUIPO – Evidence submitted for the first time before the Court – Relevant date for the examination of an absolute ground for invalidity – Mark of such a nature as to deceive the public – Article 7(1)(g) of Regulation (EC) No 207/2009 (now Article 7(1)(g) of Regulation (EU) 2017/1001) – Bad faith – Article 52(1)(b) of Regulation No 207/2009 (now Article 59(1)(b) of Regulation 2017/1001).#Case T-306/20.

August 8, 2024 0 Comments

CELEX:62019CJ0817_RES: Judgment of the Court (Grand Chamber) of 21 June 2022.#Ligue des droits humains ASBL v Conseil des ministres.#Request for a preliminary ruling from the Cour constitutionnelle.#Reference for a preliminary ruling – Processing of personal data – Passenger Name Record (PNR) data – Regulation (EU) 2016/679 – Article 2(2)(d) – Scope – Directive (EU) 2016/681 – Use of PNR data of air passengers of flights operated between the European Union and third countries – Power to include data of air passengers of flights operated within the European Union – Automated processing of those data – Retention period – Fight against terrorist offences and serious crime – Validity – Charter of Fundamental Rights of the European Union – Articles 7, 8 and 21 as well as Article 52(1) – Nationa

August 8, 2024 0 Comments

CELEX:62020CJ0673_RES: Judgment of the Court (Grand Chamber) of 9 June 2022.#EP v Préfet du Gers and Institut national de la statistique et des études économiques (INSEE).#Request for a preliminary ruling from the Tribunal judiciaire d’Auch.#Reference for a preliminary ruling – Citizenship of the Union – National of the United Kingdom of Great Britain and Northern Ireland residing in a Member State – Article 9 TEU – Articles 20 and 22 TFEU – Right to vote and to stand as a candidate in municipal elections in the Member State of residence – Article 50 TEU – Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community – Consequences of the withdrawal of a Member State from the Union – Removal from the

August 8, 2024 0 Comments

CELEX:62020CJ0267_RES: Judgment of the Court (First Chamber) of 22 June 2022.#AB Volvo and DAF Trucks NV v RM.#Request for a preliminary ruling from the Audiencia Provincial - León.#Reference for a preliminary ruling – Agreements, decisions and concerted practices – Article 101 TFEU – Directive 2014/104/EU – Articles 10, 17 and 22 – Actions for damages for infringements of the provisions of EU competition law – Limitation period – Rebuttable presumption of harm – Quantification of harm suffered – Late transposition of the directive – Temporal application – Substantive and procedural provisions.#Case C-267/20.

August 8, 2024 0 Comments

CELEX:62021TO0449_RES: Order of the General Court (Eighth Chamber) of 20 June 2022.#Natixis v European Commission.#Action for annulment – Preliminary issue – Lack of representation by a lawyer authorised to practise solely before the courts or tribunals of the United Kingdom in one of the situations exhaustively provided for by Article 91(2) of the Agreement on the withdrawal of the United Kingdom from the Union and from Euratom – Lack of representation by a lawyer authorised to practise before the courts or tribunals of a Member State or of another State which is a party to the EEA Agreement – Article 19 of the Statute of the Court of Justice of the European Union.#Case T-449/21.

August 8, 2024 0 Comments

CELEX:62021TO0328_RES: Order of the General Court (Fourth Chamber) of 2 May 2022.#Airoldi Metalli SpA v European Commission.#Action for annulment – Dumping – Imports of aluminium extrusions originating in China – Act imposing a definitive anti-dumping duty – Importer – Regulatory act entailing implementing measures – Act not of individual concern – Inadmissibility.#Case T-328/21.

August 8, 2024 0 Comments
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