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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:62021TA0466: Case T-466/21: Judgment of the General Court of 19 October 2022 — Baumberger v EUIPO — Nube (Lío) (EU trade mark — Invalidity proceedings — European Union figurative mark Lío — 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))

December 12, 2022 0 Comments

CELEX:62021TA0461: Case T-461/21: Judgment of the General Court of 12 October 2022 — MCO (IP) v EUIPO — C8 (C2) (European Union trade mark — Opposition proceedings — Application for European Union figurative mark C2 — Earlier national figurative mark C8 — Relative ground for refusal — Likelihood of confusion — Interdependence of factors — Article 8(1)(b) of Regulation (EU) 2017/1001 — Obligation to state reasons)

December 12, 2022 0 Comments

CELEX:62021TA0460: Case T-460/21: Judgment of the General Court of 12 October 2022 — MCO (IP) v EUIPO — C8 (C2 CYPRUS CASINOS) (European Union trade mark — Opposition proceedings — Application for European Union figurative mark C2 CYPRUS CASINOS — Earlier national figurative mark C8 — Relative ground for refusal — Likelihood of confusion — Interdependence of factors — Article 8(1)(b) of Regulation (EU) 2017/1001 — Obligation to state reasons)

December 12, 2022 0 Comments

CELEX:62021TA0257: Case T-257/21: Judgment of the General Court of 5 October 2022 — Basaglia v Commission (Non-contractual liability — Access to documents — Documents relating to research and technological development projects — Decision limiting the request for access and partially refusing access — Partial annulment by the General Court of that decision — Convictions by national courts — Unlawfulness of the conduct complained of — Causal link)

December 12, 2022 0 Comments

CELEX:62021TA0214: Case T-214/21: Judgment of the General Court of 5 October 2022 — Múka v Commission (Access to documents — Regulation (EC) No 1049/2001 — Documents relating to State aid control procedures — Refusal to grant access — Third indent of Article 4(2) of Regulation No 1049/2001 — Exception relating to the protection of the purpose of inspections, investigations and audits — General presumption of non-disclosure — Overriding public interest)

December 12, 2022 0 Comments

CELEX:62021TA0081: Case T-81/21: Judgment of the General Court of 19 October 2022 — Sistem ecologica v Commission (Regulation (EU, Euratom) No 883/2013 — Investigation into evasion of the conventional, countervailing and anti-dumping duties imposed on imports of biodiesel into the European Union — OLAF Communication to national customs authorities — OLAF investigation report — Action for annulment — Act not open to challenge — Claim for compensation — Sufficiently serious breach of a rule of law intended to confer rights on individuals)

December 12, 2022 0 Comments

CELEX:62022CN0613: Case C-613/22: Reference for a preliminary ruling from the High Court (Ireland) made on 23 September 2022 — Dublin 8 Residents Association v An Bord Pleanála, Ireland and the Attorney General

December 12, 2022 0 Comments

CELEX:62022CN0593: Case C-593/22: Request for a preliminary ruling from the Tribunalul Specializat Cluj (Romania) lodged on 12 September 2022 — FS and WU v First Bank SA

December 12, 2022 0 Comments

CELEX:62022CN0591: Case C-591/22: Request for a preliminary ruling from the College van Beroep voor het bedrijfsleven (Netherlands) lodged on 12 September 2022 — L. VOF v Minister van Landbouw, Natuur en Voedselkwaliteit

December 12, 2022 0 Comments

CELEX:62022CN0589: Case C-589/22: Request for a preliminary ruling from the Tribunal Superior de Justicia de las Islas Baleares (Spain) lodged on 7 September 2022 — J.L.O.G., J.J.O.P. v Resorts Mallorca Hotels International S.L.

December 12, 2022 0 Comments

CELEX:62022CN0475: Case C-475/22: Request for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 15 July 2022 — Maxi Mobility Spain, S. L. U. v Comunidad de Madrid, Asociación Nacional del Taxi, Asociación Taxi Project 2.0

December 12, 2022 0 Comments

CELEX:62022CN0332: Case C-332/22: Request for a preliminary ruling from the Juzgado de lo Contencioso-Administrativo n.° 17 de Barcelona (Spain) lodged on 19 May 2022 — HM, VD v Generalitat de Catalunya

December 12, 2022 0 Comments

CELEX:62021CN0756: Case C-756/21: Reference for a preliminary ruling from High Court (Ireland) made on 9 December 2021 — X v International Protection Appeals Tribunal, Minister for Justice and Equality, Ireland and the Attorney General

December 12, 2022 0 Comments

CELEX:62022CA0435: Case C-435/22 PPU: Judgment of the Court (Grand Chamber) of 28 October 2022 (request for a preliminary ruling from the Oberlandesgericht München — Germany) — Criminal proceedings against HF (Reference for a preliminary ruling — Urgent preliminary ruling procedure — Judicial cooperation in criminal matters — Charter of Fundamental Rights of the European Union — Article 50 — Convention implementing the Schengen Agreement — Article 54 — Principle ne bis in idem — Extradition agreement between the European Union and the United States of America — Extradition of a third-country national to the United States under a bilateral treaty concluded by a Member State — National who has been convicted by final judgment for the same acts and has served his sentence in full in another M

December 12, 2022 0 Comments

CELEX:62021CA0825: Case C-825/21: Judgment of the Court (Fifth Chamber) of 20 October 2022 (request for a preliminary ruling from the Cour de cassation — Belgium) — UP v Centre public d’action sociale de Liège (Reference for a preliminary ruling — Area of freedom, security and justice — Immigration policy — Directive 2008/115/EC — Return of illegally staying third-country nationals — Asylum application — Rejection — Order to leave the territory — Article 6(4) — Application for leave to remain for the purpose of medical treatment — Admissible application — Issuance of temporary leave to remain while the application is being examined — Dismissal of application — Social assistance — Refusal — Condition relating to the legality of the stay — No return decision — Effect of temporary leave to re

December 12, 2022 0 Comments

CELEX:62021CA0641: Case C-641/21: Judgment of the Court (Eighth Chamber) of 27 October 2022 (request for a preliminary ruling from the Bundesfinanzgericht — Austria) — Climate Corporation Emissions Trading GmbH v Finanzamt Österreich (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 44 — Point of reference for tax purposes — Transfer of greenhouse gas emission allowances — Recipient involved in VAT evasion in a chain of transactions — Taxable person who knew or should have known about that evasion)

December 12, 2022 0 Comments

CELEX:62021CA0544: Case C-544/21: Judgment of the Court (Ninth Chamber) of 27 October 2022 (request for a preliminary ruling from the Landgericht Mainz — Germany) — ID v Stadt Mainz (Reference for a preliminary ruling — Freedom to provide services — Directive 2006/123/EC — Article 15(1), (2)(g) and (3) — Services in the internal market — Fees of architects and engineers — Fixed minimum tariffs — Direct effect of provisions of EU law and possible inapplicability of national legislation)

December 12, 2022 0 Comments

CELEX:62021CA0542: Case C-542/21: Judgment of the Court (Eighth Chamber) of 20 October 2022 (request for a preliminary ruling from the Augstākā tiesa (Senāts) — Latvia) — ‘Mikrotīkls’ SIA v Valsts ieņēmumu dienests (Reference for a preliminary ruling — Customs union — Common Customs Tariff — Combined Nomenclature — Tariff classification — Heading 8517 — Subheadings 8517 70 11 and 8517 70 19 — Router aerials)

December 12, 2022 0 Comments

CELEX:62021CA0539: Case C-539/21 P: Judgment of the Court (Eighth Chamber) of 27 October 2022 — CE v Committee of the Regions (Appeal — Civil Service — Temporary Staff — Conditions of Employment of Other Servants of the European Union — Article 2(c) — Contract for an indefinite period — Early termination with notice — Article 47(c)(i) — Breakdown in relationship of trust — Terms implementing the notice — Manifest error of assessment and error of law — Omissions — Action for annulment and for damages)

December 12, 2022 0 Comments

CELEX:62021CA0485: Case C-485/21: Judgment of the Court (Eighth Chamber) of 27 October 2022 (request for a preliminary ruling from the Rayonen sad — Nesebar — Bulgaria) — ‘S.V.’ OOD v E. Ts. D. (Reference for a preliminary ruling — Consumer protection — Directive 93/13/EEC — Unfair terms in consumer contracts — Article 2(b) — Concept of ‘consumer’ — Article 2(c) — Concept of ‘seller or supplier’ — Natural person who owns an apartment in a building in co-ownership — Different types of legal relationships relating to the management and maintenance of that building — Difference in treatment, as regards the status of consumer, arising from the law of a Member State between co-owners who have concluded an individual contract for the management and maintenance of the communal areas of such a bui

December 12, 2022 0 Comments
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