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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:62015TA0256: Cases T-256/15 and T-260/15: Judgment of the General Court of 27 September 2023 — Telefónica and Iberdrola v Commission (State Aid — Aid scheme implemented by Spain — Deduction of corporation tax allowing companies which are tax resident in Spain to amortise goodwill resulting from the indirect acquisition of shareholdings in non-resident companies through the direct acquisition of shareholdings in non-resident holding companies — Decision declaring the aid scheme unlawful and incompatible with the internal market and ordering the recovery of the aid paid out — Decision 2011/5/EC — Decision 2011/282/EU — Scope — Withdrawal of an act — Legal certainty — Legitimate expectations)

November 27, 2023 0 Comments

CELEX:62023CN0621: Case C-621/23 P: Appeal brought on 6 October 2023 by Luossavaara-Kiirunavaara AB against the judgment of the General Court (Second Chamber) delivered on 26 July 2023 in Case T-244/21, Luossavaara-Kiirunavaara v Commission

November 27, 2023 0 Comments

CELEX:62022CA0645: Case C-645/22, Luminor Bank: Judgment of the Court (Ninth Chamber) of 12 October 2023 (request for a preliminary ruling from the Lietuvos Aukščiausiasis Teismas — Lithuania) — R.A. and Others v ‘Luminor Bank AS’, acting through ‘Luminor Bank AS’ Lietuvos skyrius (Reference for a preliminary ruling — Unfair terms in consumer contracts — Directive 93/13/EEC — Effects of a term being found to be unfair — Intention of a consumer to preserve a contract by amending the terms found to be unfair — Powers of the national court)

November 27, 2023 0 Comments

CELEX:62022CA0326: Case C-326/22, Z. (Right to obtain a duplicate of a credit agreement): Judgment of the Court (Tenth Chamber) of 12 October 2023 (request for a preliminary ruling from the Sąd Rejonowy dla m.st. Warszawy w Warszawie — Poland) — Z. sp. z o.o. v A. S.A. (Reference for a preliminary ruling — Consumer protection — Credit agreements for consumers — Directive 2008/48/EC — Article 16(1) — Contractual rights and obligations — Early repayment — Reduction in the total cost of the credit for consumers — Loss of a copy of the agreement — Right to obtain a duplicate of the agreement from the creditor)

November 27, 2023 0 Comments

CELEX:62022TB0517: Case T-517/22: Order of the General Court of 26 September 2023 — Aldi v EUIPO — Heredero de Navarra (LYTTOS) (EU trade mark — Opposition proceedings — Withdrawal of the opposition — No need to adjudicate)

November 27, 2023 0 Comments

CELEX:62023CN0356: Case C-356/23 P: Appeal brought on 8 June 2023 by Tinnus Enterprises LLC against the judgment of the General Court (Tenth Chamber) delivered on 29 March 2023 in Case T-505/21, Tinnus Enterprises v EUIPO — Mystic Products (Fluid distribution equipment)

November 27, 2023 0 Comments

CELEX:62023CN0363: Case C-363/23 P: Appeal brought on 8 June 2023 by Tinnus Enterprises LLC against the judgment of the General Court (Tenth Chamber) delivered on 29 March 2023 in Case T-535/21, Tinnus Enterprises v EUIPO — Mystic Products (Fluid distribution equipment)

November 27, 2023 0 Comments

CELEX:62023CN0153: Case C-153/23 P: Appeal brought on 10 March 2023 by the Associazione Nazionale Imprese Trasporti Automobilistici (ANITA) and Others against the order of the General Court (Third Chamber) delivered on 2 February 2023 in Case T-680/22, ANITA and Others v Commission

November 27, 2023 0 Comments

CELEX:62023CN0569: Case C-569/23, Toplofikatsia Sofia: Request for a preliminary ruling from the Sofiyski rayonen sad (Bulgaria) lodged on 14 September 2023 — ‘Toplofikatsia Sofia’ EAD v M. K. T., Ts. B. T., А. K. V.

November 27, 2023 0 Comments

CELEX:62023TB0203: Case T-203/23: Order of the General Court of 25 September 2023 — Studiocanal v EUIPO — Leonine Distribution (ARTHAUS) (EU trade mark — Application for a declaration of invalidity — Withdrawal of the application for a declaration of invalidity — No need to adjudicate)

November 27, 2023 0 Comments

CELEX:62023TB0204: Case T-204/23: Order of the General Court of 25 September 2023 — Studiocanal v EUIPO — Leonine Distribution (ARTHAUS) (EU trade mark — Application for a declaration of invalidity — Withdrawal of the application for a declaration of invalidity — No need to adjudicate)

November 27, 2023 0 Comments

CELEX:62021CA0670: Case C-670/21, BA (Inheritance — Public housing policy in the European Union): Judgment of the Court (First Chamber) of 12 October 2023 (request for a preliminary ruling from the Finanzgericht Köln — Germany) — BA v Finanzamt X (Reference for a preliminary ruling — Taxation — Free movement of capital — Articles 63 to 65 TFEU — Inheritance tax — Movement of capital between Member States and third countries — Immovable property located in a third country — More favourable tax treatment for immovable property located in a Member State or in a State which is party to the Agreement on the European Economic Area — Restriction — Justification — Housing policy — Effectiveness of fiscal supervision)

November 27, 2023 0 Comments

CELEX:62023CN0537: Case C-537/23, Societa Italiana Lastre SpA: Request for a preliminary ruling from the Cour de cassation (France) lodged on 22 August 2023 — Societa Italiana Lastre SpA v Agora

November 27, 2023 0 Comments

CELEX:62021TA0760: Case T-760/21: Judgment of the General Court of 11 October 2023 — DCM Film Distribution v Commission (Culture — Creative Europe Programme (2014 to 2020) — MEDIA Sub-programme — Call for proposals EACEA/22/2019 — EACEA decision rejecting an application for failing to meet the eligibility criteria — Commission decision dismissing the administrative appeal against the EACEA decision — Concept of ‘European company’ — Grant open only to applicants owned, directly or by majority participation, by nationals of a Member State of the European Union or by nationals of other European countries participating in the sub-programme — Errors of law and of assessment — Equal treatment — Proportionality)

November 27, 2023 0 Comments

CELEX:62023CN0357: Case C-357/23 P: Appeal brought on 8 June 2023 by Tinnus Enterprises LLC against the judgment of the General Court (Tenth Chamber) delivered on 29 March 2023 in Case T-575/21, Tinnus Enterprises v EUIPO — Mystic Products and Koopman International (Fluid distribution equipment)

November 27, 2023 0 Comments

CELEX:62021CA0726: Case C-726/21, INTER CONSULTING: Judgment of the Court (First Chamber) of 12 October 2023 (request for a preliminary ruling from the Županijski sud u Puli-Pola — Croatia) — criminal proceedings against GR, HS, IT (Reference for a preliminary ruling — Judicial cooperation in criminal matters — Convention implementing the Schengen Agreement — Article 54 — Charter of Fundamental Rights of the European Union — Article 50 — Principle ne bis in idem — Assessment in the light of the facts contained in the grounds of the judgment — Assessment in the light of the facts examined in the context of a preliminary investigation and omitted from the indictment — Meaning of ‘the same acts’)

November 27, 2023 0 Comments

CELEX:62022TA0542: Case T-542/22: Judgment of the General Court of 11 October 2023 –Martin Rodrigo v EUIPO — Louis Vuitton Malletier (CALIFORNIA Dreaming by Made in California) (EU trade mark — Opposition proceedings — Application for the EU figurative mark CALIFORNIA Dreaming by Made in California — Earlier Benelux word mark CALIFORNIA DREAM — Relative ground for refusal — Likelihood of confusion — Article 8(1)(b) of Regulation (EU) 2017/1001)

November 27, 2023 0 Comments

CELEX:62022TB0173: Case T-173/22: Order of the General Court of 28 September 2023 — T-Systems International v Commission (Public supply contracts — Withdrawal of the contested acts — No need to adjudicate)

November 27, 2023 0 Comments

CELEX:62022CA0011: Case C-11/22, Est Wind Power: Judgment of the Court (First Chamber) of 12 October 2023 (request for a preliminary ruling from the Tallinna Halduskohus — Estonia) — Est Wind Power OÜ v Elering AS (Reference for a preliminary ruling — Aid granted by Member States — Renewable energy subsidy — Construction of a wind farm — Communication from the Commission entitled ‘Guidelines on State aid for environmental protection and energy 2014-2020’ — Paragraph 19(44) and footnote 66 — Concepts of ‘start of works’, ‘construction works on the investment’, ‘other commitment that makes the investment irreversible’ and ‘necessary state authorisation for constructing the project’ — Type and intensity of the scrutiny that must be conducted by the competent national authority)

November 27, 2023 0 Comments

CELEX:62023CN0360: Case C-360/23 P: Appeal brought on 8 June 2023 by Tinnus Enterprises LLC against the judgment of the General Court (Tenth Chamber) delivered on 29 March 2023 in Case T-588/21, Tinnus Enterprises v EUIPO — Mystic Products and Koopman International (Fluid distribution equipment)

November 27, 2023 0 Comments
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