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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:62024TN0293: Case T-293/24: Action brought on 4 June 2024 – Gürok Turizm ve Madencilik v EUIPO – Lavalle Martínez (LavalleGlass)

July 15, 2024 0 Comments

CELEX:62022TA0777: Case T-777/22: Judgment of the General Court of 29 May 2024 – Penguin Random House v EUIPO – Ediciones Literarias Independientes (PLAN B) (EU trade mark – Invalidity proceedings – Figurative mark PLAN B – Earlier trade name Ediciones Plan B – Absolute ground for invalidity – Bad faith – Article 59(1)(b) of Regulation (EU) 2017/1001)

July 15, 2024 0 Comments

CELEX:62014TA0509: Case T-509/14: Judgment of the General Court of 29 May 2024 – Decal España v Commission (State aid - Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and their investors - Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) - Decision declaring the aid partly incompatible with the internal market and ordering its recovery in part - Disappearance in part of the subject matter of the dispute - No need to adjudicate in part - New aid - Recovery - Contractual clauses protecting the beneficiaries against the recovery of unlawful State aid incompatible with the internal market - Division of powers between the Commission and the national authorities)

July 15, 2024 0 Comments

CELEX:62022TA0116: Case T-116/22: Judgment of the General Court of 29 May 2024 – Belavia v Council (Common foreign and security policy – Restrictive measures taken because of the situation in Belarus and the involvement of Belarus in the Russian aggression against Ukraine – Freezing of funds – Lists of persons, entities and bodies to whom the freezing of funds and economic resources applies – Registering and maintaining the applicant’s name on the lists – Organisation of activities of the Lukashenko regime facilitating the illegal crossing of the external borders of the European Union or contribution to those activities – Benefit derived from the Lukashenko regime – Error of assessment)

July 15, 2024 0 Comments

CELEX:62024TN0270: Case T-270/24: Action brought on 22 May 2024 – Bazhaev v Council

July 15, 2024 0 Comments

CELEX:62022TA0363: Case T-363/22: Judgment of the General Court of 29 May 2024 – Akhmedov v Council (Common foreign and security policy – Restrictive measures adopted in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – Freezing of funds – List of persons, entities and bodies subject to the freezing of funds and economic resources – Inclusion and maintenance of the applicant’s name on the list – Concept of leading businessperson – Article 2(1)(g) of Decision 2014/145/CFSP – Article 3(1)(g) of Regulation (EU) No 269/2014 – Error of assessment)

July 15, 2024 0 Comments

CELEX:62024CN0377: Case C-377/24: Action brought on 28 May 2024 – Kingdom of Spain v European Parliament

July 15, 2024 0 Comments

CELEX:62023TA0049: Case T-49/23: Judgment of the General Court of 29 May 2024 – Angelidis v Parliament (Civil service – Officials – Disciplinary proceedings – Disciplinary penalty – Withholding of an amount from the pension – Right to be heard – Liability)

July 15, 2024 0 Comments

CELEX:62023CB0111: Case C-111/23, Berta and Belarmino: Order of the President of the Court of 18 May 2024 (request for a preliminary ruling from the Audiencia Provincial de Alicante – Spain) – Berta, Belarmino v Agencia Estatal de la Administración Tributaria (Directive on restructuring and insolvency – Application for discharge of debt – Exclusion of claims governed by public law)

July 15, 2024 0 Comments

CELEX:62024TN0264: Case T-264/24: Action brought on 17 May 2024 – Laboratorios Salvat v EUIPO – Acta Farma (Omycol)

July 15, 2024 0 Comments

CELEX:62024CN0268: Case C-268/24, Lalfi: Request for a preliminary ruling from the Tribunale di Lecce (Italy) lodged on 16 April 2024 – ZT v Ministero dell’Istruzione e del Merito

July 15, 2024 0 Comments

CELEX:62024CN0079: Case C-79/24 P: Appeal brought on 31 January 2024 by Cruelty Free Europe (CFE) against the judgment of the General Court (First Chamber) delivered on 22 November 2023 in Case T-656/20, Symrise v ECHA

July 15, 2024 0 Comments

CELEX:62023TB0162: Case T-162/23: Order of the General Court of 24 May 2024 – Sengül Ayhan v EUIPO – Pegase (Rock Creek)

July 15, 2024 0 Comments

CELEX:62024CN0311: Case C-311/24, Bundeswettbewerbsbehörde: Request for a preliminary ruling from the Oberlandesgericht Wien (Austria) lodged on 29 April 2024 – Bundeswettbewerbsbehörde v M. GmbH

July 15, 2024 0 Comments

CELEX:62022CA0627: Case C-627/22, Finanzamt Köln-Süd (Voluntary assessment requested by a partially taxable person): Judgment of the Court (First Chamber) of 30 May 2024 (request for a preliminary ruling from the Finanzgericht Köln – Germany) – AB v Finanzamt Köln-Süd (Reference for a preliminary ruling – Agreement between the European Union and the Swiss Confederation on the free movement of persons – Worker from a Member State who has transferred his residence to Switzerland – Tax concessions – Income tax – Voluntary assessment mechanism – Taxpayers who may benefit therefrom – Restriction to partially taxable employed persons resident in a Member State or in a State party to the Agreement on the European Economic Area (EEA) – Equal treatment)

July 15, 2024 0 Comments

CELEX:62021CA0353: Case C-353/21 P: Judgment of the Court (Fourth Chamber) of 30 May 2024 – Ryanair DAC v European Commission, Kingdom of Spain, French Republic, Republic of Finland (Appeal – State aid – Article 107(3)(b) TFEU – Finnish air-transport market – Aid granted by the Republic of Finland to an airline amid the COVID-19 pandemic – Temporary Framework for State aid measures – State guarantee for a loan – Decision by the European Commission not to raise objections – Aid intended to remedy a serious disturbance in the economy – Principles of proportionality and of non-discrimination – Freedom of establishment and freedom to provide services)

July 15, 2024 0 Comments

CELEX:62021TA0360: Case T-360/21: Judgment of the General Court of 29 May 2024 – Portigon v SRB (Economic and monetary union – Banking union – Single Resolution Mechanism for credit institutions and certain investment firms (SRM) – Single Resolution Fund (SRF) – Decision of the SRB on the calculation of the 2021 ex ante contributions – Plea of illegality – Legal basis of Regulation No 806/2014 – Article 114 TFEU – Equal treatment – Commission’s discretion – SRB’s discretion – Obligation to state reasons)

July 15, 2024 0 Comments

CELEX:62023TA0079: Case T 79/23: Judgment of the General Court of 29 May 2024 – Chiquita Brands v EUIPO – Jara 2000 (CHIQUITA QUEEN) (EU trade mark – Opposition proceedings – Application for the EU word mark CHIQUITA QUEEN – Earlier EU figurative mark Red Queen – Relative ground for refusal – No likelihood of confusion – No similarity between the signs – Article 8(1)(b) of Regulation (EU) 2017/1001)

July 15, 2024 0 Comments

CELEX:62024TN0276: Case T-276/24: Action brought on 24 May 2024 – Vino Vintana v EUIPO – Torrevento (SINCE 1974 PRIMITIVO DI MANDURIA)

July 15, 2024 0 Comments

CELEX:62022TA0766: Case T-766/22: Judgment of the General Court of 29 May 2024 – Canel Ferreiro v Council (Civil service – Officials – Disciplinary proceedings – Disciplinary penalty – Reprimand – Acts contrary to the dignity of the civil service – Articles 12 and 21 of the Staff Regulations – Competence of the author of the act – Obligation to state reasons – Principle of good administration – Impartiality – Article 41 of the Charter of Fundamental Rights)

July 15, 2024 0 Comments
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