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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:62020TA0223: Case T-223/20: Judgment of the General Court of 13 November 2024 – Orion v Commission (Medicinal products for human use – Generic medicinal products – Decision granting marketing authorisation for the medicinal product for human use Dexmedetomidine Accord – dexmedetomidine – Eligibility of a medicinal product as a reference medicinal product – Article 10(1) and (2) of Directive 2001/83/EC)

January 20, 2025 0 Comments

CELEX:62022CB0448: Case C-448/22 P: Order of the President of the Sixth Chamber of the Court of 14 October 2024 – Stiftung für Forschung und Lehre (SFL) v Single Resolution Board (SRB), Fundación Tatiana Pérez de Guzmán el Bueno, Kingdom of Spain, European Parliament, Council of the European Union, European Commission, Banco Santander, SA

January 20, 2025 0 Comments

CELEX:62023TA0545: Case T-545/23: Judgment of the General Court of 13 November 2024 – G.M.P. Group v EUIPO – Audi (Vehicle wheel rims) (Community design – Invalidity proceedings – Registered Community design representing vehicle wheel rims – Earlier design – Grounds for invalidity – Individual character – Overall impression – Degree of freedom of the designer – Article 6 and Article 25(1)(b) of Regulation (EC) No 6/2002)

January 20, 2025 0 Comments

CELEX:62024TN0599: Case T-599/24: Action brought on 25 November 2024 – LTV Leuchten & Lampen v EUIPO – XAL (Lights)

January 20, 2025 0 Comments

CELEX:62023CA0061: Case C-61/23, Ekostroy: Judgment of the Court (Sixth Chamber) of 21 November 2024 (request for a preliminary ruling from the Administrativen sad – Haskovo – Bulgaria) – Еkоstroy EOOD v Agentsia Patna infrastruktura (Reference for a preliminary ruling – Approximation of laws – Road transport – Tax provisions – Directive 1999/62/EC – Charging of heavy goods vehicles for the use of certain infrastructures – Penalties applicable to infringements of the national provisions adopted under that directive – Article 9a – Requirement of proportionality – National legislation penalising all offences by means of a flat-rate fine)

January 20, 2025 0 Comments

CELEX:62024CB0047: Case C-47/24, Cofidis Magyarországi Fióktelepe: Order of the Court (Seventh Chamber) of 1 October 2024 (request for a preliminary ruling from the Fővárosi Törvényszék – Hungary) – CN v Cofidis Magyarországi Fióktelepe (Reference for a preliminary ruling – Article 53(2) and Article 94 of the Rules of Procedure of the Court of Justice – Directive 93/13/EEC – Consumer protection – Unfair terms in credit agreements denominated in a foreign currency concluded with consumers – Requirement to present the factual and regulatory context of the dispute in the main proceedings – Requirement to state the reasons justifying the need for a reply from the Court and the link between the provisions of European Union law whose interpretation is sought and the applicable national legislati

January 20, 2025 0 Comments

CELEX:62023CA0546: Case C-546/23 P: Judgment of the Court (Seventh Chamber) of 21 November 2024 – UG v European Commission (Appeal – Civil service – Members of the contract staff – Contract for an indefinite period – Termination of the contract – Article 47(c)(i) of the Conditions of Employment of Other Servants of the European Union – Incompetence – Conduct in the service and attitude at work incompatible with the interests of the service – Obligation to state reasons – Right to be heard – Right to parental leave – Article 42a of the Staff Regulations of Officials of the European Union)

January 20, 2025 0 Comments

CELEX:62023CA0336: Case C-336/23, HP – Hrvatska pošta: Judgment of the Court (Tenth Chamber) of 21 November 2024 (request for a preliminary ruling from the Visoki upravni sud – Croatia) – HP – Hrvatska pošta d.d. v Povjerenik za informiranje (Reference for a preliminary ruling – Approximation of laws – Open data and re-use of public sector information – Directive (EU) 2019/1024 – Article 1 – Scope – Article 2 – Concept of re-use of documents – Right of access to documents held by a public sector body)

January 20, 2025 0 Comments

CELEX:62024CN0680: Case C-680/24, WizzAir Hungary: Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Warszawie (Poland) lodged on 15 October 2024 – Wizz Air Hungary Légiközlekedési Kft. v Prezesowi Urzędu Lotnictwa Cywilnego

January 20, 2025 0 Comments

CELEX:62024TN0594: Case T-594/24: Action brought on 21 November 2024 – Compass-Datenbank v Commission

January 20, 2025 0 Comments

CELEX:32024D1967R(01): Corrigendum to Council Decision (CFSP) 2024/1967 of 15 July 2024 amending Decision (CFSP) 2020/1999 concerning restrictive measures against serious human rights violations and abuses (OJ L, 2024/1967, 15.7.2024)

January 20, 2025 0 Comments

CELEX:32024R1960R(01): Corrigendum to Council Implementing Regulation (EU) 2024/1960 of 15 July 2024 implementing Regulation (EU) 2020/1998 concerning restrictive measures against serious human rights violations and abuses (OJ L, 2024/1960, 15.7.2024)

January 20, 2025 0 Comments

CELEX:62021TJ0731_INF: Judgment of the General Court (Ninth Chamber) of 6 December 2023.#Kopřiva - Horák v. o. s. v European Commission.#Case T-731/21.

January 18, 2025 0 Comments

CELEX:62021TJ0063_INF: Judgment of the General Court (Fifth Chamber, Extended Composition) of 20 December 2023.#Stadtwerke Frankfurt am Main Holding GmbH v European Commission.#Case T-63/21.

January 18, 2025 0 Comments

CELEX:62023TO1097(01)_INF: Order of the President of the General Court of 19 January 2024.#Vivendi SE v European Commission.#Case T-1097/23 R.

January 18, 2025 0 Comments

CELEX:62023TO1119(01)_INF: Order of the President of the General Court of 19 January 2024.#Lagardère SA v European Commission.#Case T-1119/23 R.

January 18, 2025 0 Comments

UPRS Sklep I U 769/2024-5

Občina je javnopravni subjekt, vendar to ne pomeni, da bi lahko zanjo veljal nižji standard glede izkazovanja, da ji bo nastala težko popravljiva premoženjska škoda. Premoženjska škoda, ki bi ji lahko nastala, mora biti primerljiva temu, kar velja za gospodarske subjekte in fizične osebe; ogroziti bi morala torej njeno delovanje, tj. izvajanje njenih pristojnosti in javnopravnih zadev. Četudi bi držalo, da bi lahko v nadaljevanju postopka prišlo do tega, da NUSZ sploh ne bi bil odmerjen, bi bila najvišja škoda, ki bi za tožnico nastala 4.535,99 EUR. Zakaj naj bi bilo zaradi takega zneska ogroženo izvajanje njenih nalog tožnica ne pojasni in še manj izkaže. Trditveno in dokazno breme pa je na stranki. Z izpodbijanim sklepom je toženka odločila, da se tožnici ne prizna lastnost stranke v pritožbenem postopku odmere NUSZ za leto 2023. Tožnica pa s predlogom za izdajo začasne odredbe zahteva, da se ji prizna status stranke, kar torej presega...
January 17, 2025 0 Comments

UPRS Sodba I U 1258/2021-22

Za nastanek obveznosti plačila NUSZ za zazidano stavbno zemljišče ni pomembno, ali se objekt uporablja ali ne, saj se lahko odmeri tudi za nepremičnine, ki se šele gradijo. Prav tako neuporaba in niti nezmožnost uporabe ni razlog, zaradi katerega bi bila možna oprostitev plačila.
January 17, 2025 0 Comments

CELEX:62022TJ0748: Judgment of the General Court (First Chamber) of 15 January 2025.#Viatcheslav Moshe Kantor v Council of the European Union.#Case T-748/22.

January 17, 2025 0 Comments

CELEX:62023TJ1142: Judgment of the General Court (Seventh Chamber) of 15 January 2025.#Enedo Oyj v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU word mark ENEDO – Earlier EU word mark ENEDIS – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001 – Restriction of the goods and services covered in the trade mark application.#Case T-1142/23.

January 17, 2025 0 Comments
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