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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:62023TJ0064: Judgment of the General Court (Eighth Chamber) of 13 November 2024.#Aesculap AG v European Union Intellectual Property Office.#Joined Cases T-64/23 to T-66/23.

November 15, 2024 0 Comments

CELEX:62023TJ0110: Judgment of the General Court (Second Chamber) of 13 November 2024.#Rems Kargins v European Commission.#Access to documents – Regulation (EC) No 1049/2001 – Documents originating from a Member State – Documents relating to the Commission’s intervention in a dispute before the Supreme Court of Latvia – List of documents covered by the application for access to documents – Partial refusal of access – Objection by a Member State to disclosure of documents – Exception relating to the protection of court proceedings – Obligation to state reasons – Presumption of legality attaching to EU measures – Review by the institution and by the EU Courts of the Member State’s grounds for objection – Article 41 of the Charter of Fundamental Rights – Time limits provided for in Regulation

November 15, 2024 0 Comments

CELEX:62023TJ0104: Judgment of the General Court (Fourth Chamber) of 13 November 2024.#Pesticide Action Network Europe (PAN Europe) v European Commission.#Access to documents – Regulation (EC) No 1049/2001 – Preparatory documents of the Commission relating to a request for internal review of Implementing Regulation (EU) 2021/2049 as regards the renewal of the approval of the active substance cypermethrin – Partial refusal to grant access – Article 4(2) of Regulation No 1049/2001 – Exception relating to the protection of court proceedings.#Case T-104/23.

November 15, 2024 0 Comments

CELEX:62023TJ0545: Judgment of the General Court (Seventh Chamber) of 13 November 2024.#G.M.P. Group Srl v European Union Intellectual Property Office.#Case T-545/23.

November 15, 2024 0 Comments

CELEX:62023TJ0524: Judgment of the General Court (Second Chamber) of 13 November 2024.#Boehringer Ingelheim Pharma GmbH & Co. KG v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – Three-dimensional EU trade mark – Shape of an inhaler – Absolute ground for invalidity – Sign which consists exclusively of the shape of goods which is necessary to obtain a technical result – Article 7(1)(e)(ii) and Article 51(1)(a) of Regulation (EC) No 40/94 (now Article 7(1)(e)(ii) and Article 59(1)(a) of Regulation (EU) 2017/1001) – Obligation to state reasons – Article 94(1) of Regulation 2017/1001.#Case T-524/23.

November 15, 2024 0 Comments

CELEX:62023TJ1124: Judgment of the General Court (First Chamber) of 13 November 2024.#Dyadema Srl v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU word mark PEGADOR – Earlier EU word mark PECCATORE – Relative grounds for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-1124/23.

November 15, 2024 0 Comments

CELEX:62023TJ1050: Judgment of the General Court (Fifth Chamber) of 13 November 2024.#Yavor Markov v European Commission.#Civil service – Officials – Recruitment – Notice of competition – Open competition EPSO/AD/383/21 – Decision not to include the applicant on the reserve list – Obligation to state reasons – Legal certainty – Legitimate expectations – Principle of good administration – Right to be heard – Liability.#Case T-1050/23.

November 15, 2024 0 Comments

CELEX:62023TJ0221: Judgment of the General Court (Tenth Chamber) of 13 November 2024.#WS v European Union Intellectual Property Office.#Civil service – Members of the temporary staff – Recruitment – Selection procedure EXT/22/08/AD 6/DTD – Business Analyst – Decision not to admit the applicant to the next stage of the procedure – Action for annulment – Rule of correspondence – Article 91(2) of the Staff Regulations – Admissibility – Manifest error of assessment – Liability.#Case T-221/23.

November 15, 2024 0 Comments

CELEX:62023TJ1127: Judgment of the General Court (Second Chamber) of 13 November 2024.#Sven Butzkies-Schiemann v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU word mark CorrosionX – 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) – Admissibility of the response filed before the Board of Appeal – Article 24(1) of Delegated Regulation (EU) 2018/625.#Case T-1127/23.

November 15, 2024 0 Comments

CELEX:62024TJ0078: Judgment of the General Court (First Chamber) of 13 November 2024.#Golden Support s. r. o. v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU word mark Skyliner – Earlier EU figurative mark SKY – Relative ground for invalidity – Likelihood of confusion – Article 8(1)(b) and Article 53(1)(a) of Regulation (EC) No 207/2009 (now Article 8(1)(b) and Article 60(1)(a) of Regulation (EU) 2017/1001).#Case T-78/24.

November 15, 2024 0 Comments

CELEX:62023TJ0444: Judgment of the General Court (Sixth Chamber) of 13 November 2024.#Certinvest SRL v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU figurative mark Tina – Earlier EU figurative mark Bibi & Tina – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-444/23.

November 15, 2024 0 Comments

CELEX:62023TJ0559: Judgment of the General Court (Sixth Chamber) of 13 November 2024.#Skins IP Ltd v European Union Intellectual Property Office.#EU trade mark – Revocation proceedings – EU figurative mark S SKINS – Genuine use of the mark – Article 58(1)(a) and (2) of Regulation (EU) 2017/1001.#Case T-559/23.

November 15, 2024 0 Comments

CELEX:62024TJ0016: Judgment of the General Court (Third Chamber) of 13 November 2024.#IServ GmbH v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU figurative mark IServ – Earlier national word mark Info Serv – Relative ground for refusal – Likelihood of confusion – Similarity of the signs – Article 8(1)(b) of Regulation (EU) 2017/1001 – Legal authenticity of translations – Article 26 of Implementing Regulation (EU) 2018/626.#Case T-16/24.

November 15, 2024 0 Comments

CELEX:62023CJ0643: Judgment of the Court (Sixth Chamber) of 14 November 2024.#Agenciart – Management Artístico, Sociedade Unipessoal, Lda. v CT.#Reference for a preliminary ruling – Directive 2011/7/EU – Combating late payment in commercial transactions – Article 2(3) – Concept of an ‘undertaking’ – Exercise of an independent professional activity – Actor – Agency contract – Order for payment procedure.#Case C-643/23.

November 15, 2024 0 Comments

CELEX:62023CJ0613: Judgment of the Court (Tenth Chamber) of 14 November 2024.#KL v Staatssecretaris van Financiën.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – VAT payable by a taxable entity – National legislation providing for the joint and several liability of the director of the entity – Presumption of liability in respect of the director in the absence of notification that the entity is unable to pay the VAT due – Principle of proportionality.#Case C-613/23.

November 15, 2024 0 Comments

CELEX:62023CJ0230_RES: Judgment of the Court (First Chamber) of 14 November 2024.#Reprobel CV v Copaco Belgium NV.#Reference for a preliminary ruling – Approximation of laws – Harmonisation of certain aspects of copyright and related rights in the information society – Directive 2001/29/EC – Article 2 – Reproduction right – Article 5(2)(a) and (b). – Exceptions and limitations – Fair compensation – Direct effect – Entity entrusted by the State with collecting and distributing fair compensation – Special powers.#Case C-230/23.

November 15, 2024 0 Comments

CELEX:62023CJ0230: Judgment of the Court (First Chamber) of 14 November 2024.#Reprobel CV v Copaco Belgium NV.#Reference for a preliminary ruling – Approximation of laws – Harmonisation of certain aspects of copyright and related rights in the information society – Directive 2001/29/EC – Article 2 – Reproduction right – Article 5(2)(a) and (b). – Exceptions and limitations – Fair compensation – Direct effect – Entity entrusted by the State with collecting and distributing fair compensation – Special powers.#Case C-230/23.

November 15, 2024 0 Comments

CELEX:62023CJ0197: Judgment of the Court (Fourth Chamber) of 14 November 2024.#S. S.A. v C. sp. z o.o.#Reference for a preliminary ruling – Second subparagraph of Article 19(1) TEU – Remedies – Effective judicial protection – Independent and impartial tribunal established by law – National rules governing the random allocation of cases to the judges of a court and the modification of the formations of the court – Provision precluding reliance on the infringements of those rules in appeal proceedings.#Case C-197/23.

November 15, 2024 0 Comments

CELEX:62022CJ0394: Judgment of the Court (Second Chamber) of 14 November 2024.#Oilchart International NV v O.W. Bunker (Netherlands) BV and ING Bank NV.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction and the enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Scope – Article 1(2)(b) – Exclusion – Concept of ‘bankruptcy, proceedings relating to the winding-up of insolvent companies or other legal persons, judicial arrangements, compositions and analogous proceedings’ – Action deriving directly from insolvency proceedings and closely linked with them – Action for the payment of a claim lodged after the debtor company was put into liquidation and the declaration of that claim lodged in the insolvency estate – Reg

November 15, 2024 0 Comments

CELEX:62023CJ0047: Judgment of the Court (Third Chamber) of 14 November 2024.#European Commission v Federal Republic of Germany.#Failure of a Member State to fulfil obligations – Environment – Directive 92/43/EEC – Conservation of natural habitats and of wild fauna and flora – Article 6(2) – Appropriate steps to avoid, in special areas of conservation, the deterioration of natural habitats – Habitat types 6510 (lowland hay meadows) and 6520 (mountain hay meadows) protected by the Natura 2000 network – Loss of area – No specific surveillance of natural habitats – General and structural failure – Article 4(1) – Proposal by each Member State of a list of sites indicating which natural habitat types and native species the sites host – Regular updating of information relating to those sites.#Ca

November 15, 2024 0 Comments
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