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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.


 

UPRS Sodba I U 884/2021

V zadevi tako ni sporno, da tožnik ni izkazal, da je bilo blago dostavljeno neposredno tožnikovemu kupcu oziroma dobavljeno prejemniku nadalje dobave, kot je to tožnik poročal, torej neposredno tretjemu v verigi. Tako sta bili znotraj enega prevoza, opravljeni več kot dve dobavi, dejanski pridobitelji blaga namreč niso bili tožnikovi kupci, temveč njihovi kupci (kupci kupcev oziroma četrti v verigi), zato tudi po presoji sodišča niso bile izpolnjene vsebinske zahteve za uporabo administrativne poenostavitve za tristranske posle in posledično za oprostitev obravnavanih transakcij tožnika na Danskem kot pridobitev blaga znotraj Unije.
April 4, 2025 0 Comments

UPRS Sodba I U 1290/2021-9

Do odloga ugotavljanja davčne obveznosti pride torej zgolj pod pogojem, da davčni zavezanec opcijo odloga izbere in svojo izbiro priglasi davčnemu organ po pravilnih davčnega postopka in v predpisanem roku, davčni organ pa v davčnem postopku z odločbo ugotovi izpolnjenost pogojev in s tem prizna pravico do odloga. Že iz jezikovne razlage prvega do četrtega odstavka 331. člena ZDavP-2, izhaja, da gre za dva ločena in alternativna postopka. Davčni zavezanec torej vloži davčno napoved ali vlogo za odlog ugotavljanja davčne obveznosti, vse v predpisanem roku. Ker gre pri odločanju o odlogu ugotavljanja davčne obveznosti za samostojen postopek, je tudi rok za vložitev vloge za uveljavljanje odloga samostojen.
April 4, 2025 0 Comments

CELEX:62022TJ0560_INF: Judgment of the General Court (Third Chamber) of 11 September 2024.#Fachverband Eisenhüttenschlacken eV v European Commission.#Case T-560/22.

April 4, 2025 0 Comments

CELEX:62022TJ0235_INF: Judgment of the General Court (First Chamber) of 15 May 2024.#Russian Direct Investment Fund v Council of the European Union.#Case T-235/22.

April 4, 2025 0 Comments

CELEX:62022TJ0798_INF: Judgment of the General Court (Grand Chamber) of 2 October 2024.#Ordre des avocats à la cour de Paris and Julie Couturier v Council of the European Union.#Case T-798/22.

April 4, 2025 0 Comments

CELEX:62023TJ1099_INF: Judgment of the General Court (Third Chamber) of 18 September 2024.#Miguel Ángel Rodríguez Ruiz v European Union Intellectual Property Office.#Case T-1099/23.

April 4, 2025 0 Comments

CELEX:62023TJ0073_INF: Judgment of the General Court (First Chamber) of 4 September 2024.#Tertianum AG v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – International registration designating the European Union – Figurative mark TERTIANUM – International registration of the earlier figurative mark Tertianum WOHNEN UND LEBEN IM DRITTEN ALTER – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EC) No 207/2009 (now Article 8(1)(b) of Regulation (EU) 2017/1001) – No genuine use of the earlier mark – Article 42(2) and (3) of Regulation No 207/2009 (now Article 47(2) and (3) of Regulation 2017/1001) – Nature of use – Proof of genuine use.#Case T-73/23.

April 4, 2025 0 Comments

CELEX:62023TJ0473_INF:           Arrêt du Tribunal (troisième chambre) du 10 juillet 2024.#Bartex Bartol sp. z o.o sp. k. contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Procédure de nullité – Marque de l’Union européenne verbale duch puszczy – Cause de nullité absolue – Caractère descriptif – Article 7, paragraphe 1, sous c), du règlement (CE) no 207/2009 – Article 52, paragraphe 1, sous a), du règlement no 207/2009 – Article 95, paragraphe 2, du règlement (UE) 2017/1001 – Article 16, paragraphe 2, du règlement délégué (UE) 2018/625.#Affaire T-473/23.

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April 4, 2025 0 Comments

CELEX:62023TJ0166_INF: Judgment of the General Court (Seventh Chamber) of 4 September 2024.#Dekoback GmbH v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU word mark DECOPAC – Absolute ground for invalidity – No bad faith – Article 51(1)(b) of Regulation (EC) No 40/94 (now Article 59(1)(b) of Regulation (EU) 2017/1001).#Case T-166/23.

April 4, 2025 0 Comments

CELEX:62023CC0726:           Conclusions de l'avocat général M. J. Richard de la Tour, présentées le 3 avril 2025.###

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April 4, 2025 0 Comments

CELEX:62023CC0641: Opinion of Advocate General Richard de la Tour delivered on 3 April 2025.###

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CELEX:62023TJ0541_INF: Judgment of the General Court (First Chamber) of 10 July 2024.#Laura Food Srl v European Union Intellectual Property Office.#Case T-541/23.

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CELEX:62023TJ0497_INF: Judgment of the General Court (Second Chamber) of 18 September 2024.#Fidia farmaceutici SpA v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU word mark HYALERA – Earlier national word mark HYAL – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-497/23.

April 4, 2025 0 Comments

CELEX:62024CJ0743: Judgment of the Court (Grand Chamber) of 3 April 2025.#Minister for Justice and Equality v MA.#Reference for a preliminary ruling – Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part – Surrender of a person to the United Kingdom for criminal prosecution – Risk of breach of a fundamental right – Second sentence of Article 49(1) of the Charter of Fundamental Rights of the European Union – Principle that offences and penalties must be defined by law – Changes, to the detriment of the sentenced person, to the licence regime.#Case C-743/24.

April 4, 2025 0 Comments

CELEX:62024TO0257(01)_INF: Order of the Vice-President of the General Court of 19 July 2024.#Nikita Dmitrievich Mazepin v Council of the European Union.#Interim relief – Common foreign and security policy – Restrictive measures taken in respect of Russian actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – Freezing of funds and economic resources – Application for interim measures – Prima facie case – Urgency – Weighing up of interests.#Case T-257/24 R.

April 4, 2025 0 Comments

CELEX:62023TO0006(01)_INF:           Ordonnance du Tribunal (quatrième chambre) du 17 avril 2024.#UC contre Conseil de l'Union européenne.#Politique étrangère et de sécurité commune – Mesures restrictives prises en raison de la situation en République démocratique du Congo – Gel des fonds – Restriction en matière d’admission sur le territoire des États membres – Inscription du nom du requérant sur la liste des personnes, des entités et des organismes concernés – Recours manifestement dépourvu de tout fondement en droit.#Affaire T-6/23.

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April 4, 2025 0 Comments

CELEX:62022TJ0499_INF: Judgment of the General Court (Tenth Chamber) of 9 October 2024.#Hungary v European Commission.#Case T-499/22.

April 4, 2025 0 Comments

CELEX:62023TJ0194_INF: Judgment of the General Court (Sixth Chamber) of 16 October 2024.#Fractal Analytics, Inc. v European Union Intellectual Property Office.#EU trade mark – Revocation proceedings – EU figurative mark FRACTALIA – Genuine use of the trade mark – Article 18(1) and (2) and Article 58(1)(a) and (2) of Regulation (EU) 2017/1001 – Evidence submitted for the first time before the Board of Appeal – Article 27(4) of Delegated Regulation (EU) 2018/625 – Nature of use – Assessment of the evidence – Comparison between the subcategories of services used and the specification of the services covered by the trade mark.#Case T-194/23.

April 4, 2025 0 Comments

CELEX:62024TO0174_INF: Order of the President of the General Court of 31 July 2024.#Djchem Chemicals Poland S.A. v European Commission.#Interim relief – Environment and protection of human health – Regulation (EC) No 1272/2008 – Classification, labelling and packaging of certain substances and mixtures – Classification of 1,4-Benzenediamine, N,N’-mixed Ph and tolyl derivs. – Application for suspension of operation of a measure – Lack of any urgency.#Case T-174/24 R.

April 4, 2025 0 Comments

CELEX:62023CC0713: Opinion of Advocate General Richard de la Tour delivered on 3 April 2025.###

April 4, 2025 0 Comments
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