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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:62019TJ0552_RES: Judgment of the General Court (Fourth Chamber) of 25 June 2020.#Malacalza Investimenti Srl v European Central Bank.#Access to documents — Decision of the ECB to place Banca Carige SpA under temporary administration — Refusal to grant access — Default procedure.#Case T-552/19.

August 23, 2024 0 Comments

CELEX:62016CJ0378_RES: Judgment of the Court (Third Chamber) of 16 July 2020.#Inclusion Alliance for Europe GEIE v European Commission.#Appeal — Arbitration clause — Grant agreements concluded in the context of the Seventh Framework Programme for research, technological development and demonstration activities (2007-2013) and of the Competitiveness and Innovation Framework Programme (2007-2013) — MARE, Senior and ECRN projects — Commission decision to recover sums unduly paid — Jurisdiction of the EU judicature.#Case C-378/16 P.

August 23, 2024 0 Comments

CELEX:62020CJ0036_RES: Judgment of the Court (Fourth Chamber) of 25 June 2020.#Ministerio Fiscal v VL.#Request for a preliminary ruling from the Juzgado de Instrucción de San Bartolomé de Tirajana.#Reference for a preliminary ruling – Urgent preliminary ruling procedure – Asylum and immigration policy – Common procedures for granting and withdrawing international protection – Directive 2013/32/EU – Article 6 – Access to the procedure – Application for international protection made to an authority competent under national law to register such applications – Application made to other authorities that are likely to receive such applications but are not, under national law, competent to register them – Definition of ‘other authorities’ – Article 26 – Detention – Standards for the reception of

August 23, 2024 0 Comments

CELEX:62017CJ0584_RES: Judgment of the Court (Third Chamber) of 16 July 2020.#ADR Center SpA v European Commission.#Appeal — Arbitration clause — Grant agreements concluded in the context of the Specific Programme ‘Civil Justice’ for the period 2007-2013 — Audit reports questioning the eligibility of certain costs — European Commission decision to recover unduly paid sums — Article 299 TFEU — Power of the Commission to adopt an enforceable decision within contractual relationships — Jurisdiction of the EU judicature — Effective judicial protection.#Case C-584/17 P.

August 23, 2024 0 Comments

CELEX:62018CJ0276_RES: Judgment of the Court (Fifth Chamber) of 18 June 2020.#KrakVet Marek Batko sp. K. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 33 — Determination of the place where taxable transactions are carried out — Supply of goods with transport — Supply of goods dispatched or transported by or on behalf of the supplier — Regulation (EU) No 904/2010 — Articles 7, 13 and 28 to 30 — Cooperation between the Member States — Exchange of information.#Case C-276/18.

August 23, 2024 0 Comments

CELEX:62018TJ0203_RES: Judgment of the General Court (Second Chamber, Extended Composition) of 8 July 2020.#VQ v European Central Bank.#Economic and monetary policy — Prudential supervision of credit institutions — Article 18(1) of Regulation (EU) No 1024/2013 — Administrative pecuniary penalty imposed by the ECB on a credit institution for infringement of Article 77(a) of Regulation (EU) No 575/2013 — Rules for publication on the ECB’s website — Article 18(6) of Regulation No 1024/2013 and Article 132(1) of Regulation (EU) No 468/2014.#Case T-203/18.

August 23, 2024 0 Comments

CELEX:62019TJ0295_RES: Judgment of the General Court (Fifth Chamber) of 25 June 2020.#Oleksandr Viktorovych Klymenko v Council of the European Union.#Common foreign and security policy — Restrictive measures taken having regard to the situation in Ukraine — Freezing of funds — List of persons, entities and bodies covered by the freezing of funds and economic resources — Maintenance of the applicant’s name on the list — Council’s obligation to verify that the decision of an authority of a third State was taken in accordance with the rights of the defence and the right to effective judicial protection.#Case T-295/19.

August 23, 2024 0 Comments

CELEX:62019TJ0020_RES: Judgment of the General Court (Second Chamber) of 8 July 2020 (Extracts).#Pablosky, SL v European Union Intellectual Property Office.#EU trade mark — Opposition proceedings — Application for the EU word mark mediFLEX easystep — Earlier EU figurative mark Stepeasy — Relative grounds for refusal — Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-20/19.

August 23, 2024 0 Comments

CELEX:62019TO0627(01)_RES: Order of the General Court (Tenth Chamber) of 14 July 2020 (Extracts).#Harry Shindler and Others v European Commission.#Actions for failure to act and for annulment — Area of freedom, security and justice — Withdrawal of the United Kingdom from the European Union — Applications for the adoption of a decision maintaining the European citizenship of certain UK nationals and of a decision on various measures relating to the rights of UK nationals — Adoption of a position by the Commission — No invitation to act — Refusal to adopt a decision maintaining the European citizenship of certain UK nationals — No interest in bringing proceedings — Action manifestly inadmissible.#Case T-627/19.

August 23, 2024 0 Comments

CELEX:62019TJ0100_RES: Judgment of the General Court (Ninth Chamber) of 10 June 2020.#L. Oliva Torras, SA v European Union Intellectual Property Office.#Community design – Invalidity proceedings – Registered Community design representing a coupling to connect refrigeration or air-conditioning equipment to a motor vehicle – Single head of claim seeking alteration – Implicit application for annulment – Admissibility – Ground of invalidity – Failure to comply with the requirements for protection – Articles 4 to 9 and Article 25(1)(b) of Regulation (EC) No 6/2002 – Extent of the examination carried out by the Board of Appeal – Position adopted by the Board of Appeal on the failure to comply with a requirement for protection during the procedure – Divergent conclusion in the contested decision

August 23, 2024 0 Comments

CELEX:62018TJ0661_RES: Judgment of the General Court (Fourth Chamber) of 8 July 2020.#Securitec v European Commission.#Public service contracts – Tender procedure – Maintenance of security installations in buildings occupied and/or managed by the Commission in Belgium and Luxembourg – Rejection of a tenderer’s offer – Award of the contract to another tenderer – Selection criteria – Illegality of a clause in the tender specifications – Equal treatment.#Case T-661/18.

August 23, 2024 0 Comments

CELEX:62016TJ0778_RES: Judgment of the General Court (Seventh Chamber, Extended Composition) of 15 July 2020.#Ireland and Others v European Commission.#State aid – Aid implemented by Ireland – Decision declaring the aid incompatible with the internal market and unlawful and ordering recovery of the aid – Advance tax decisions (tax rulings) – Selective tax advantages – Arm’s length principle.#Cases T-778/16 and T-892/16.

August 23, 2024 0 Comments

CELEX:62018TJ0608_RES: Judgment of the General Court (First Chamber) of 10 June 2020.#Mark Anthony Sammut v European Parliament.#Civil Service – Officials – Rights and obligations of an official – Publication of a matter dealing with the work of the Union – Obligation to provide information in advance – Article 17a of the Staff Regulations – Staff report – Liability.#Case T-608/18.

August 23, 2024 0 Comments

CELEX:62017TJ0110_RES: Judgment of the General Court (Fourth Chamber) of 8 July 2020.#Jiangsu Seraphim Solar System Co. Ltd v European Commission.#Dumping — Imports of crystalline silicon photovoltaic modules and key components (i.e. cells) originating in or consigned from the People’s Republic of China — Undertakings — Admissibility — Implementing Regulation (EU) 2016/2146 — Invalidation of undertaking invoices — Temporal application of new provisions.#Case T-110/17.

August 23, 2024 0 Comments

CELEX:62019TJ0021_RES: Judgment of the General Court (Second Chamber) of 8 July 2020 (Extracts).#Pablosky, SL v European Union Intellectual Property Office.#EU trade mark — Opposition proceedings — Application for the EU figurative mark mediFLEX easySTEP — Earlier EU figurative mark Stepeasy — Relative grounds for refusal — Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-21/19.

August 23, 2024 0 Comments

CELEX:62018TJ0737_RES: Judgment of the General Court (Sixth Chamber) of 25 June 2020.#Siberia Oriental BV v Community Plant Variety Office.#Plant variety rights — Application for amendment of the date of expiry of the Community protection of plant variety rights in respect of the Siberia variety of the species Lilium L. — Appeal before the Board of Appeal of the CPVO — Inadmissibility — Obligation to state reasons — Article 75 of Regulation (EC) No 2100/94 — Effective judicial protection — Article 67(1) and Article 87 of Regulation No 2100/94 — Correction of patent mistakes — Article 53(4) of Regulation (EC) No 874/2009.#Case T-737/18.

August 23, 2024 0 Comments

CELEX:62018TJ0429_RES: Judgment of the General Court (Fifth Chamber, Extended Composition) of 8 July 2020.#BRF SA and SHB Comércio e Indústria de Alimentos SA v European Commission.#Public health — Specific rules for the organisation of official controls on products of animal origin intended for human consumption — Amendment of the lists of third country establishments from which imports of specified products of animal origin are permitted, regarding certain establishments from Brazil — Article 12(4)(c) of Regulation (EC) No 854/2004 — Comitology — Obligation to state reasons — Rights of defence — Powers of the Commission — Equal treatment — Proportionality.#Case T-429/18.

August 23, 2024 0 Comments

CELEX:62019TJ0186_RES: Judgment of the General Court (Fourth Chamber) of 8 July 2020 (Extracts).#Khaled Zubedi v Council of the European Union.#Common foreign and security policy — Restrictive measures adopted against Syria — Freezing of funds — Error of assessment.#Case T-186/19.

August 23, 2024 0 Comments

CELEX:62018TJ0511_RES: Judgment of the General Court (Seventh Chamber) of 25 June 2020 (Extracts).#XH v European Commission.#Civil service — Officials — Promotion — 2017 promotion exercise — Decision not to promote — Clarity and precision of a plea in law in the application — Rule requiring correspondence — Challenge of definitive acts — Admissibility — Article 45 of the Staff Regulations — Interim probation report — End-of-probation report — Appraisal report — Factors taken into account for the consideration of the comparative merits — Regularity of the procedure — Liability — Non-material damage.#Case T-511/18.

August 23, 2024 0 Comments

CELEX:62019TJ0305_RES: Judgment of the General Court (Ninth Chamber) of 8 July 2020 (Extracts).#Welmax + sp. z o. o. sp.k. v European Union Intellectual Property Office.#EU trade mark — Opposition proceedings — International registration designating the European Union — Word mark welmax — Earlier EU word mark valmex — Time limits for an appeal before the Board of Appeal — Delay — Point from which time starts to run — Notification — Proof of dispatch by registered post — Communication by email — Failure to comply with the obligation to pay the appeal fee within the time limit — Appeal deemed not to have been filed — Scope of the requests for regularisation — Article 68(1) of Regulation (EU) 2017/1001 — Articles 23 and 56 to 58 of Delegated Regulation (EU) 2018/625.#Case T-305/19.

August 23, 2024 0 Comments
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