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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:32024R1252R(04)

The corrigendum does not concern the English version.
November 14, 2025 0 Comments

CELEX:32025D2322: Council Decision (CFSP) 2025/2322 of 13 November 2025 in support of strengthening state capacities to enhance the protection of civilians and mitigate the impact of conventional and emerging weapons technologies

November 14, 2025 0 Comments

Pojasnjevalne opombe kombinirane nomenklature EU (separatorji iz plastičnih mas)

Pojasnjevalne opombe k tarifni številki 3921 se spremenijo tako, da se za zadnjim stavkom vstavi novi stavek pojasnjevalnih opomb, k tarifni oznaki 8507 90 31 pa se vstavi nova pojasnjevalna opomba, kot je določeno v spremembi Pojasnjevalnih opomb KN  (UL EU C/2025/6096).

Spremembe pojasnjevalnih opomb KN so objavljene na spletni strani FURS.

November 13, 2025 0 Comments

Nov postopek na carinskem uradu tranzita ob prehodu meje med Avstrijo in Švico

Najavo je potrebno oddati preko IT aplikacije "Smart Border Austria" (trenutno ime:Zoll Korridorverkehr Vorarlberg) pred prihodom na carinski urad tranzita.

Če predhodna najava ne bo oddana, bo prevozno sredstvo zavrnjeno na carinskem uradu tranzita.

Zakonodajna podlaga:

  • Člen 184(e) UCC-DA (Delegirana uredba k Carinskemu zakoniku Unije)
  • Design Document for National Transit Applications (DDNTA), poglavje III.I.2 – Communication between the Office of Transit and the External Domain

Več informacij:

November 13, 2025 0 Comments

Nov postopek na carinskem uradu tranzita ob prehodu meje med Avstrijo in Švico

Najavo je potrebno oddati preko IT aplikacije "Smart Border Austria" (trenutno ime:Zoll Korridorverkehr Vorarlberg) pred prihodom na carinski urad tranzita.

Če predhodna najava ne bo oddana, bo prevozno sredstvo zavrnjeno na carinskem uradu tranzita.

Zakonodajna podlaga:

  • Člen 184(e) UCC-DA (Delegirana uredba k Carinskemu zakoniku Unije)
  • Design Document for National Transit Applications (DDNTA), poglavje III.I.2 – Communication between the Office of Transit and the External Domain

Več informacij:

November 13, 2025 0 Comments

CELEX:62024TJ0291_INF: Judgment of the General Court (Sixth Chamber) of 9 July 2025.#Sumol + Compal Marcas, S. A. v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU figurative trade mark FIZI AQUA – Earlier national word mark FRIZE – Earlier national figurative mark FrizE – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-291/24.

November 13, 2025 0 Comments

CELEX:62023TJ0163_INF: Judgment of the General Court (Fifth Chamber) of 9 July 2025.#Fritz Egger GmbH & Co. OG and Others v European Chemicals Agency.#REACH – Substances of very high concern – Establishment of a candidate list for eventual inclusion in Annex XIV to Regulation (EC) No 1907/2006 – Decision identifying melamine as a substance meeting the criteria laid down for inclusion in the list – Right to be heard – Principle of good administration – Article 57 of Regulation No 1907/2006 – Manifest error of assessment – Ultra vires – Proportionality.#Case T-163/23.

November 13, 2025 0 Comments

CELEX:62024TO0445_INF: Order of the General Court (Second Chamber) of 21 July 2025.#Josep Francesc Gómez Jiménez and Others v European Union Intellectual Property Office.#Case T-445/24.

November 13, 2025 0 Comments

CELEX:62024TO0443_INF: Order of the General Court (Third Chamber) of 17 July 2025.#ECE Group GmbH & Co. KG v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU figurative mark ECE LOGISTICS – International registration designating the European Union of the earlier figurative mark ECE – Earlier EU word mark ECE – Earlier national word mark ECE Logistics – Relative ground for invalidity – No likelihood of confusion – No similarity between the goods and services – Article 8(1)(b) and Article 53(1)(a) of Regulation (EC) No 207/2009 – Obligation to state reasons – Article 94(1) of Regulation (EU) 2017/1001 – Action manifestly lacking any foundation in law.#Case T-443/24.

November 13, 2025 0 Comments

CELEX:62024TJ0128_INF: Judgment of the General Court (First Chamber) of 9 July 2025.#Guangzhou Wanglaoji Grand Health Co. Ltd v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – Figurative mark representing three Chinese characters – Absolute ground for invalidity – Bad faith – Article 52(1)(b) of Regulation (EC) No 207/2009 (now Article 59(1)(b) of Regulation (EU) 2017/1001).#Case T-128/24.

November 13, 2025 0 Comments

CELEX:62024TJ0402_INF: Judgment of the General Court (Sixth Chamber) of 2 July 2025.#Vintae Luxury Wine Specialists SLU v European Union Intellectual Property Office.#EU trade mark – Revocation proceedings – EU word mark VITAE – Article 58(1)(a) of Regulation (EU) 2017/1001 – Proof of genuine use.#Case T-402/24.

November 13, 2025 0 Comments

CELEX:62024TJ0121_INF: Judgment of the General Court (First Chamber) of 9 July 2025.#Guangzhou Wanglaoji Grand Health Co. Ltd v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – Figurative marks representing three Chinese characters – Word mark WANG LAO JI – Absolute ground for invalidity – Bad faith – Article 52(1)(b) of Regulation (EC) No 207/2009 (now Article 59(1)(b) of Regulation (EU) 2017/1001).#Joined Cases T-121/24 to T-127/24 and T-129/24.

November 13, 2025 0 Comments

CELEX:62024TJ0513_INF: Judgment of the General Court (Eighth Chamber) of 2 July 2025.#Lunar Outpost Inc. v European Union Intellectual Property Office.#EU trade mark – Application for the EU word mark LUNAR OUTPOST – Absolute grounds for refusal – Descriptive character – No distinctive character – Article 7(1)(b) and (c) of Regulation (EU) 2017/1001.#Case T-513/24.

November 13, 2025 0 Comments

CELEX:62023TJ0437_INF: Judgment of the General Court (Ninth Chamber) of 9 July 2025.#Hala Almaghout v Council of the European Union.#Common foreign and security policy – Restrictive measures adopted in view of the situation in Syria – Freezing of funds – List of persons, entities and bodies subject to the freezing of funds and economic resources – Restrictions on entry into the territory of the Member States – List of persons, entities and bodies subject to restrictions on entry into the territory of the Member States – Maintenance of the applicant’s name on the lists – Error of assessment.#Case T-437/23.

November 13, 2025 0 Comments

CELEX:62024TJ0473_INF: Judgment of the General Court (Sixth Chamber) of 2 July 2025.#Villafrut Srl v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU figurative mark JOLi – Earlier national word mark JOLIFE – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-473/24.

November 13, 2025 0 Comments

CELEX:62023CC0298: Opinion of Advocate General Szpunar delivered on 13 November 2025.###

November 13, 2025 0 Comments

CELEX:62024CJ0117:           Arrêt de la Cour (première chambre) du 13 novembre 2025.#JYSK Kereskedelmi Kft. contre Nemzeti Élelmiszerlánc-biztonsági Hivatal.#Renvoi préjudiciel – Environnement – Obligations des opérateurs mettant du bois et des produits dérivés sur le marché – Règlement (UE) no 995/2010 – Utilisation, maintenance et évaluation régulière d’un système de diligence raisonnée – Article 4, paragraphes 2 et 3, et article 6 – Groupe de sociétés – Accès d’un opérateur à un système de diligence raisonnée maintenu et évalué par sa société mère ou établi par une organisation de contrôle et utilisé par cette société mère.#Affaire C-117/24.

This document does not exist in English.
November 13, 2025 0 Comments

CELEX:62024CJ0563:           Arrêt de la Cour (septième chambre) du 13 novembre 2025.#Verband Sozialer Wettbewerb eV contre PB Vi Goods GmbH.#Renvoi préjudiciel – Définition, désignation, présentation, étiquetage et protection des boissons spiritueuses – Règlement (UE) 2019/787 – Article 10, paragraphe 7 – Interdiction d’utiliser les dénominations légales pour toute boisson ne satisfaisant pas aux exigences des catégories concernées – Gin – Dénomination d’une boisson de “gin sans alcool” – Article 12, paragraphe 1 – Allusions – Validité de l’article 10, paragraphe 7 – Article 16 de la charte des droits fondamentaux de l’Union européenne – Liberté d’entreprise – Principe de proportionnalité.#Affaire C-563/24.

This document does not exist in English.
November 13, 2025 0 Comments

CELEX:62024CJ0142_RES:           Arrêt de la Cour (première chambre) du 13 novembre 2025.#Familienstiftung contre Finanzamt Köln-West.#Renvoi préjudiciel – Libre circulation des capitaux – Impôt sur les successions et les donations – Imposition du transfert d’un patrimoine effectué en raison d’une opération de constitution d’une fondation entre vifs – Fondation de famille ayant son siège au Liechtenstein – Cohérence du régime fiscal.#Affaire C-142/24.

This document does not exist in English.
November 13, 2025 0 Comments

CELEX:62024CJ0004_RES:           Arrêt de la Cour (cinquième chambre) du 13 novembre 2025.#BNP Paribas Public Sector SA contre Conseil de résolution unique.#Pourvoi – Politique économique et monétaire – Union économique et monétaire – Union bancaire – Mécanisme de résolution unique des établissements de crédit et de certaines entreprises d’investissement (MRU) – Fonds de résolution unique (FRU) – Règlement (UE) no 806/2014 – Article 69, paragraphe 1 – Article 70, paragraphe 1 – Règlement d’exécution (UE) 2015/81 – Article 7, paragraphes 1 à 3 – Sommes versées en garantie d’engagements de paiement irrévocables – Décision du Conseil de résolution unique (CRU) refusant la restitution des sommes versées.#Affaire C-4/24 P.

This document does not exist in English.
November 13, 2025 0 Comments
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