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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:62020TJ0403_INF: Judgment of the General Court (Second Chamber) of 20 November 2024.#Wuxi Suntech Power Co. Ltd v European Commission.#Dumping – Subsidies – Imports of crystalline silicon photovoltaic modules and cells originating in or consigned from China – Definitive anti-dumping and countervailing duties – Undertaking – Invalidation of undertaking invoices – Legal basis – Article 8(9) of Regulation (EU) 2016/1036 – Article 13(9) of Regulation (EU) 2016/1037 – Implementing Regulations (EU) No 1238/2013 and No 1239/2013 – Implementing Regulations (EU) 2017/367 and 2017/366 – Manifest error of assessment.#Case T-403/20.

June 23, 2025 0 Comments

CELEX:62022TJ0293: Judgment of the General Court (Tenth Chamber) of 20 September 2023.#PB v Single Resolution Board.#Civil service – Temporary staff – Reclassification – 2021 reclassification exercise – Decision not to reclassify – Article 54 of the CEOS – General provisions for the implementation of Article 54 of the CEOS – Obligation to consider comparative merits – Obligation to state reasons – Criterion relating to the level of responsibilities exercised – Seniority in the grade – Reclassification quotas – Equal treatment – Manifest error of assessment.#Case T-293/22.

June 23, 2025 0 Comments

CELEX:62022TJ0391: Judgment of the General Court (Eighth Chamber, Extended Composition) of 17 July 2024.#Société générale and Others v Single Resolution Board.#Economic and monetary union – Banking union – Single Resolution Mechanism of credit institutions and certain investment firms (SRM) – Single Resolution Fund (SRF) – Decision of the Single Resolution Board (SRB) on the calculation of the ex ante contributions for the 2022 contribution period – Article 70(2) of Regulation (EU) No 806/2014 – Error of law – Limitation of the temporal effects of the judgment.#Case T-391/22.

June 23, 2025 0 Comments

CELEX:62022TJ0403: Judgment of the General Court (Eighth Chamber, Extended Composition) of 23 October 2024.#DZ Bank AG Deutsche Zentral-Genossenschaftsbank, Frankfurt am Main v Single Resolution Board.#Economic and monetary union – Banking union – Single Resolution Mechanism for credit institutions and certain investment firms (SRM) – Single Resolution Fund (SRF) – Decision of the SRB on the calculation of the ex ante contributions for the 2022 contribution period – Article 70(2) of Regulation (EU) No 806/2014 – Error of law – Limitation of the temporal effects of the judgment.#Case T-403/22.

June 23, 2025 0 Comments

CELEX:62024TJ0189_INF: Judgment of the General Court (Eighth Chamber) of 8 January 2025.#Drinks Prod SRL v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU figurative mark OmniSan – Earlier EU word mark Omnistrip – Relative ground for refusal – Likelihood of confusion – Similarity of the signs – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-189/24.

June 23, 2025 0 Comments

CELEX:62023TO0450: Order of the General Court (Second Chamber) of 6 August 2024.#Kreissparkasse Köln v Single Resolution Board.#Economic and monetary union – Banking union – Single Resolution Mechanism for credit institutions and certain investment firms (SRM) – Single Resolution Fund (SRF) – Decision of the SRB on the calculation of the ex ante contributions for the 2023 contribution period – Article 70(2) of Regulation (EU) No 806/2014 – Action manifestly well founded – Limitation of the temporal effects of the order.#Case T-450/23.

June 23, 2025 0 Comments

CELEX:62023TO0483(01): Order of the General Court (Second Chamber) of 6 August 2024.#Deutsche Kreditbank AG v Single Resolution Board.#Economic and monetary union – Banking union – Single Resolution Mechanism for credit institutions and certain investment firms (SRM) – Single Resolution Fund (SRF) – Decision of the SRB on the calculation of the ex ante contributions for the 2023 contribution period – Article 70(2) of Regulation (EU) No 806/2014 – Action manifestly well founded – Limitation of the temporal effects of the order.#Case T-483/23.

June 23, 2025 0 Comments

CELEX:62023TO0446: Order of the General Court (Second Chamber) of 19 June 2024.#UniCredit Bank GmbH, formerly UniCredit Bank AG v Single Resolution Board.#Economic and monetary union – Banking union – Single Resolution Mechanism for credit institutions and certain investment firms (SRM) – Single Resolution Fund (SRF) – Decision of the SRB on the calculation of the ex ante contributions for the 2023 contribution period – Article 70(2) of Regulation (EU) No 806/2014 – Action manifestly well founded – Limitation of the temporal effects of the order.#Case T-446/23.

June 23, 2025 0 Comments

CELEX:62023TJ1132: Judgment of the General Court (Sixth Chamber) of 23 October 2024.#Olvi Oyj v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – Figurative mark FIZZ Cider – Absolute grounds for invalidity – Descriptive character – No distinctive character – Article 7(1)(b) and (c) and Article 51(1)(a) of Regulation (EC) No 40/94 (now Article 7(1)(b) and (c) and Article 59(1)(a) of Regulation (EU) 2017/1001) – Evidence submitted for the first time before the Board of Appeal – Article 95(2) of Regulation 2017/1001 – Article 27(4) of Delegated Regulation (EU) 2018/625 – Obligation to state reasons – Right to be heard – Article 94(1) of Regulation 2017/1001.#Case T-1132/23.

June 23, 2025 0 Comments

CELEX:62020TJ0764_INF: Judgment of the General Court (Ninth Chamber, Extended Composition) of 21 February 2024.#Anhui Wanwei Updated High-Tech Material Industry Co. Ltd and Inner Mongolia Mengwei Technology Co. Ltd v European Commission.#Case T-764/20.

June 23, 2025 0 Comments

CELEX:62023TO0403: Order of the General Court (Second Chamber) of 6 August 2024.#Dornbirner Sparkasse Bank AG v Single Resolution Board.#Economic and monetary union – Banking union – Single Resolution Mechanism for credit institutions and certain investment firms (SRM) – Single Resolution Fund (SRF) – Decision of the SRB on the calculation of the ex ante contributions for the 2023 contribution period – Article 70(2) of Regulation (EU) No 806/2014 – Action manifestly well founded – Limitation of the temporal effects of the order.#Case T-403/23.

June 23, 2025 0 Comments

CELEX:62023TO0400: Order of the General Court (Second Chamber) of 6 August 2024.#Erste Group Bank AG v Single Resolution Board.#Economic and monetary union – Banking union – Single Resolution Mechanism for credit institutions and certain investment firms (SRM) – Single Resolution Fund (SRF) – Decision of the SRB on the calculation of the ex ante contributions for the 2023 contribution period – Article 70(2) of Regulation (EU) No 806/2014 – Action manifestly well founded – Limitation of the temporal effects of the order.#Case T-400/23.

June 23, 2025 0 Comments

CELEX:62023TO0413: Order of the General Court (Second Chamber) of 6 August 2024.#Nordea Kiinnitysluottopankki Oyj v Single Resolution Board.#Economic and monetary union – Banking union – Single Resolution Mechanism for credit institutions and certain investment firms (SRM) – Single Resolution Fund (SRF) – Decision of the SRB on the calculation of the ex ante contributions for the 2023 contribution period – Article 70(2) of Regulation (EU) No 806/2014 – Action manifestly well founded – Limitation of the temporal effects of the order.#Case T-413/23.

June 23, 2025 0 Comments

CELEX:62017TO0553: Order of the General Court (Eighth Chamber) of 14 June 2018.#Agustín Cambra Abaurrea v Single Resolution Board.#Economic and monetary policy — Adoption of a resolution scheme in respect of Banco Popular Español — Action for annulment — Partial inadmissibility — Author of the contested measure.#Case T-553/17.

June 23, 2025 0 Comments

CELEX:32025R1256: Council Implementing Regulation (EU) 2025/1256 of 23 June 2025 implementing Regulation (EU) 2020/1998 concerning restrictive measures against serious human rights violations and abuses

June 23, 2025 0 Comments

CELEX:32025D1255: Council Decision (CFSP) 2025/1255 of 23 June 2025 amending Decision (CFSP) 2020/1999 concerning restrictive measures against serious human rights violations and abuses

June 23, 2025 0 Comments

CELEX:62024TO0335:           Ordonnance du Tribunal (deuxième chambre) du 11 juin 2025.#Ferrocarriles de Gran Canaria, SA contre Agence exécutive européenne pour le climat, les infrastructures et l’environnement.#Recours en annulation – Transports – Mécanisme pour l’interconnexion en Europe (MIE) – Appel à propositions CEF‑T‑2023‑COREGEN – Projet « Tren de Gran Canaria » – Rejet de la proposition du requérant pour non-respect des conditions de recevabilité – Présentation tardive d’un document exigé par l’appel à propositions – Demande de réexamen – Compétence liée – Incompétence manifeste partielle – Recours en partie manifestement dépourvu de tout fondement en droit.#Affaire T-335/24.

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June 22, 2025 0 Comments

CELEX:62019TO0480(03):           Ordonnance du Tribunal (dixième chambre élargie) du 10 juin 2025.#Landesbank Baden-Württemberg contre Conseil de résolution unique.#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) – Décision du CRU sur le calcul des contributions ex ante pour 2019 – Obligation de motivation – Protection juridictionnelle effective – Égalité de traitement – Principe de proportionnalité – Marge d’appréciation du CRU – Exception d’illégalité – Marge d’appréciation de la Commission – Article 70, paragraphe 2, du règlement (UE) no 806/2014 – Recours manifestement dépourvu de tout fondement en droit.#Affaire T-480/19.

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June 22, 2025 0 Comments

CELEX:62019TO0479(03):           Ordonnance du Tribunal (dixième chambre élargie) du 10 juin 2025.#Hypo Vorarlberg Bank AG contre Conseil de résolution unique.#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) – Décision du CRU sur le calcul des contributions ex ante pour 2019 – Détermination du niveau cible annuel – Plafond prévu à l’article 70, paragraphe 2, premier et quatrième alinéas, du règlement (UE) no 806/2014 – Obligation de motivation – Droit d’être entendu – Principe de sécurité juridique – Droit à une protection juridictionnelle effective – Exception d’illégalité – Recours manifestement dépourvu de tout fondement en droit.#Affaire T-

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June 22, 2025 0 Comments

CELEX:62018TO0414(04):           Beschluss des Gerichts (Zehnte erweiterte Kammer) vom 10. Juni 2025.#Hypo Vorarlberg Bank AG gegen Einheitlicher Abwicklungsausschuss.#Wirtschafts- und Währungsunion – Bankenunion – Einheitlicher Abwicklungsmechanismus für Kreditinstitute und bestimmte Wertpapierfirmen (SRM) – Einheitlicher Abwicklungsfonds (SRF) – Beschluss des SRB über die Berechnung der für 2018 im Voraus erhobenen Beiträge – Bestimmung der jährlichen Zielausstattung – Obergrenze nach Art. 70 Abs. 2 Unterabs. 1 und 4 der Verordnung (EU) Nr. 806/2014 – Begründungspflicht – Anspruch auf rechtliches Gehör – Grundsatz der Rechtssicherheit – Anspruch auf effektiven gerichtlichen Rechtsschutz – Einrede der Rechtswidrigkeit – Klage, der offensichtlich jede rechtliche Grundlage fehlt.#Rechtssac

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June 22, 2025 0 Comments
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