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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:62025TJ0232_INF: Judgment of the General Court (Seventh Chamber) of 23 September 2026.#Deva Holding Anonim Şirketi v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – International registration designating the European Union – Figurative mark Devatis – International registration of the earlier word mark NOVARTIS – Relative ground for refusal – No injury to reputation – Article 8(5) of Regulation (EU) 2017/1001 – No link between the signs.#Case T-232/25.

October 9, 2026 0 Comments

CELEX:62025TJ0745_INF: Judgment of the General Court (Eighth Chamber) of 9 September 2026.#Barth GmbH v European Union Intellectual Property Office.#Case T-745/25.

October 9, 2026 0 Comments

CELEX:62022TJ0348_INF: Judgment of the General Court (Third Chamber, Extended Composition) of 9 September 2026.#PT Indonesia Ruipu Nickel and Chrome Alloy v European Commission.#Commercial policy – Subsidies – Imports of stainless steel cold-rolled flat products originating in Indonesia – Definitive countervailing duty – Regional specificity – Article 4(3) and (5) of Regulation (EU) 2016/1037 – Calculation of the benefit – Articles 6 and 7 of Regulation 2016/1037 – Non-cooperation and use of the facts available – Article 28 of Regulation 2016/1037 – WTO law.#Case T-348/22.

October 9, 2026 0 Comments

CELEX:62025TJ0255_INF: Judgment of the General Court (Eighth Chamber) of 30 September 2026.#Telefónica Germany GmbH & Co. OHG v European Union Intellectual Property Office.#EU trade mark – Revocation proceedings – EU word mark e plus – Genuine use of the mark – Article 58(1)(a) of Regulation (EU) 2017/1001 – Nature of use of the mark.#Case T-255/25.

October 9, 2026 0 Comments

CELEX:62024TJ0296_INF: Judgment of the General Court (Tenth Chamber) of 2 September 2026.#Igor Albertovich Kesaev v Council of the European Union.#Case T-296/24.

October 9, 2026 0 Comments

CELEX:62025TJ0256_INF: Judgment of the General Court (Eighth Chamber) of 30 September 2026.#Telefónica Germany GmbH & Co. OHG v European Union Intellectual Property Office.#EU trade mark – Revocation proceedings – EU figurative mark E-PLUS GRUPPE – Genuine use of the mark – Article 58(1)(a) of Regulation (EU) 2017/1001 – Nature of use of the mark.#Case T-256/25.

October 9, 2026 0 Comments

CELEX:62025TO0699: Order of the General Court (Third Chamber) of 2 October 2026.#Konstantin Viktorovich Vakorin v Council of the European Union.#Action for annulment – Common foreign and security policy – Restrictive measures adopted in view of Russia’s actions destabilising the situation in Ukraine – Freezing of funds and economic resources – Investor-State dispute settlement proceedings concerning measures adopted under Decision 2014/512/CFSP or Decision 2014/145/CFSP, Regulation (EU) No 833/2014 or Regulation (EU) No 269/2014 – Partial lack of competence of the General Court – Lack of individual concern – Regulatory act entailing implementing measures – Partial inadmissibility.#Case T-699/25.

October 9, 2026 0 Comments

CELEX:62025TO0655: Order of the General Court (Third Chamber) of 2 October 2026.#Vladimir Gennadievich Shelkov v Council of the European Union.#Action for annulment – Common foreign and security policy – Restrictive measures adopted in view of Russia’s actions destabilising the situation in Ukraine – Freezing of funds and economic resources – Investor-State dispute settlement proceedings concerning measures adopted under Decision 2014/512/CFSP or Decision 2014/145/CFSP, Regulation (EU) No 833/2014 or Regulation (EU) No 269/2014 – Partial lack of competence of the General Court – Lack of individual concern – Regulatory act entailing implementing measures – Partial inadmissibility.#Case T-655/25.

October 9, 2026 0 Comments

CELEX:62025TO0698: Order of the General Court (Third Chamber) of 2 October 2026.#Ekaterina Pavlovna Zhukova v Council of the European Union.#Action for annulment – Common foreign and security policy – Restrictive measures adopted in view of Russia’s actions destabilising the situation in Ukraine – Freezing of funds and economic resources – Investor-State dispute settlement proceedings concerning measures adopted under Decision 2014/512/CFSP or Decision 2014/145/CFSP, Regulation (EU) No 833/2014 or Regulation (EU) No 269/2014 – Partial lack of competence of the General Court – Lack of individual concern – Regulatory act entailing implementing measures – Partial inadmissibility.#Case T-698/25.

October 9, 2026 0 Comments

CELEX:62025TO0640: Order of the General Court (Third Chamber) of 2 October 2026.#Vladimir Aleksandrovich Ber v Council of the European Union.#Action for annulment – Common foreign and security policy – Restrictive measures adopted in view of Russia’s actions destabilising the situation in Ukraine – Freezing of funds and economic resources – Investor-State dispute settlement proceedings concerning measures adopted under Decision 2014/512/CFSP or Decision 2014/145/CFSP, Regulation (EU) No 833/2014 or Regulation (EU) No 269/2014 – Partial lack of competence of the General Court – Lack of individual concern – Regulatory act entailing implementing measures – Partial inadmissibility.#Case T-640/25.

October 9, 2026 0 Comments

CELEX:62026TO0307:           Beschluss des Gerichts (Zweite erweiterte Kammer) vom 1. Oktober 2026.#BX gegen Austrian Airlines AG.#Streichung.#Rechtssache T-307/26.

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October 9, 2026 0 Comments

CELEX:62026CJ0108: Judgment of the Court (Second Chamber) of 8 October 2026.##Review of the judgment of the General Court of the European Union of 21 January 2026, D (Air traffic management decision) (T‑134/25, EU:T:2026:35) – Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Compensation to passengers in the event of a long delay of a flight – Conditions – Article 5(3) – Concept of ‘extraordinary circumstances’ – Air traffic management decision – Allocation of delayed departure slots due to adverse weather conditions – Adverse effect on the unity and consistency of EU law.#Case C-108/26 RX.

October 9, 2026 0 Comments

CELEX:62025TO0886:           Ordonnance du Tribunal (troisième chambre) du 6 octobre 2026.#Fabio De Masi contre Commission européenne.#Recours en annulation – Question posée par un membre du Parlement à la Commission sur les contacts entre la présidente de la Commission et des entreprises de défense – Réponse de la Commission – Article 230, deuxième alinéa, TFUE – Acte non susceptible de recours – Irrecevabilité.#Affaire T-886/25.

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October 9, 2026 0 Comments

CELEX:62026CO0110:           Ordonnance de la Cour (septième chambre) du 1er octobre 2026.#RF contre EW.#Renvoi préjudiciel – Article 53, paragraphe 2, et article 94 du règlement de procédure de la Cour – Exigence de présentation du contexte factuel du litige au principal – Exigence d’indication des raisons justifiant la nécessité d’une réponse par la Cour – Absence de précisions suffisantes – Irrecevabilité manifeste.#Affaire C-110/26.

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October 9, 2026 0 Comments

CELEX:62025CJ0572:           Arrêt de la Cour (septième chambre) du 8 octobre 2026.#Brasserie Nationale et Munhowen SA contre Commission européenne.#Pourvoi – Concurrence – Concentrations – Marché de la distribution en gros de boissons – Acquisition par Brasserie Nationale du contrôle exclusif de Boissons Heintz – Règlement (CE) no 139/2004 – Article 22 – Demande de renvoi à la Commission européenne émanant d’une autorité de la concurrence d’un État membre ne disposant pas d’un régime de contrôle des concentrations – Délai de présentation de la demande de renvoi – Notion de “communication” – Point de départ du délai de quinze jours ouvrables – Principe de sécurité juridique.#Affaire C-572/25 P.

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October 8, 2026 0 Comments

CELEX:62024CJ0872:           Arrêt de la Cour (huitième chambre) du 8 octobre 2026.#Digi România SA contre VK.#Renvoi préjudiciel – Protection des consommateurs – Directive 93/13/CEE – Clauses abusives dans les contrats conclus avec les consommateurs – Article 3, paragraphes 1 et 3, et point 1, sous e), de l’annexe – Notion de “clause abusive” – Clause ayant pour objet ou pour effet d’imposer au consommateur qui n’exécute pas ses obligations une indemnité d’un montant disproportionnellement élevé – Article 4, paragraphe 2 – Clauses relevant de la définition de l’objet principal du contrat – Contrats de prestation de services de communications électroniques entre un consommateur et un professionnel – Clause imposant au consommateur une pénalité par jour de retard de paiement – Clause impos

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October 8, 2026 0 Comments

CELEX:62025CJ0173:           Arrêt de la Cour (septième chambre) du 8 octobre 2026.#Agropalma Holdings Ltda e.a. contre Commission européenne.#Pourvoi – Aides d’État – Zone franche de Madère (Portugal) – Octroi d’avantages fiscaux aux entreprises – Régime d’aides mis à exécution par la République portugaise – Décisions C(2007) 3037 final et C(2013) 4043 final – Décision adoptée par la Commission européenne sur le fondement de l’article 108, paragraphe 2, premier alinéa, TFUE – Mise en œuvre d’une aide existante en violation d’une condition assurant la compatibilité de l’aide avec le marché intérieur – Obligation de motivation – Notion d’“aide d’État” – Règlement (UE) 2015/1589 – Article 1er, sous b), ii) – Notion d’“aide existante” – Absence de dérogation à la condition relative à la créa

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October 8, 2026 0 Comments

CELEX:62024CJ0571_RES:           Arrêt de la Cour (quatrième chambre) du 8 octobre 2026.#YO et CT contre Bundesrepublik Deutschland.#Renvoi préjudiciel – Espace de liberté, de sécurité et de justice – Politique relative à l’immigration – Droit au regroupement familial – Directive 2003/86/CE – Article 10, paragraphe 3, sous a) – Droit d’un réfugié au regroupement familial avec ses parents – Notion de “mineur non accompagné” – Demande de regroupement familial des parents avec un réfugié mineur devenu majeur au cours de la procédure d’asile – Portée de l’arrêt du 12 avril 2018, A et S (C‑550/16, EU:C:2018:248) – Délai raisonnable pour introduire cette demande – Dies a quo – Droit au respect de la vie privée ou familiale – Intérêt supérieur de l’enfant – Articles 7 et 24 de la charte des droi

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October 8, 2026 0 Comments

CELEX:62025CC0222: Opinion of Advocate General Medina delivered on 8 October 2026.###

October 8, 2026 0 Comments

CELEX:62024CC0893: Opinion of Advocate General Campos Sánchez-Bordona delivered on 8 October 2026.###

October 8, 2026 0 Comments
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