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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:62023TJ1026_INF: Judgment of the General Court (Fourth Chamber) of 1 October 2025.#Laudamotion GmbH v European Commission.#Competition – Agreements, decisions and concerted practices – Aviation sector – Decision rejecting a complaint – Article 7 of Regulation (EC) No 773/2004 – Concerted practice – Wet-leased aircraft – Access to the file – Principle of good administration – No Union interest – Probability of establishing the existence of an infringement – Reasonable time – Manifest error of assessment.#Case T-1026/23.

November 20, 2025 0 Comments

CELEX:62023TJ0366: Judgment of the General Court (Fourth Chamber, Extended Composition) of 19 November 2025.#YH v European Central Bank.#Economic and monetary policy – Prudential supervision of credit institutions – Directive 2013/36/EU – Regulation (EU) No 1024/2013 – Specific supervisory tasks assigned to the ECB – Assessment of acquisitions of qualifying holdings – Opposition to the acquisition of a qualifying holding – Right to be heard – Concept of ‘qualifying holding’ – Reputation and professional competence of the proposed acquirer – Rights protected by the Charter – Proportionality.#Case T-366/23.

November 20, 2025 0 Comments

CELEX:62023TJ0565_RES:           Arrêt du Tribunal (quatrième chambre élargie) du 19 novembre 2025.#Aurelia Stiftung contre Commission européenne.#Produits phytopharmaceutiques – Substance active glyphosate – Demande de renouvellement d’une substance active – Prolongation de la période d’approbation – Retard dans le déroulement de la procédure de renouvellement – Raisons indépendantes du demandeur – Demande de réexamen interne – Article 10, paragraphe 1, du règlement (CE) no 1367/2006 – Décision de rejet de la demande – Article 17 du règlement (CE) no 1107/2009.#Affaire T-565/23.

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November 20, 2025 0 Comments

CELEX:62023TJ1122: Judgment of the General Court (Sixth Chamber, Extended Composition) of 19 November 2025.#Nouryon Functional Chemicals BV and Others v European Chemicals Agency.#REACH – Substance di-tert-butyl 1,1,4,4-tetramethyltetramethylene diperoxide – Compliance check of registrations – Request for additional toxicity studies – Article 41 of Regulation (EC) No 1907/2006 – Manifest error of assessment – Error of fact – Proportionality – Decision of the Board of Appeal of ECHA – Admissibility of the arguments directed against the decision of ECHA.#Case T-1122/23.

November 20, 2025 0 Comments

CELEX:62023TJ0094_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 19 November 2025.#Pollinis France v European Commission.#Plant protection products – Active substance boscalid – Application for renewal of an active substance – Extension of approval period – Delay in the renewal procedure – Reasons beyond the control of the applicant – Request for internal review – Article 10(1) of Regulation (EC) No 1367/2006 – Decision to reject the request – Article 17 of Regulation (EC) No 1107/2009.#Case T-94/23.

November 20, 2025 0 Comments

CELEX:62024TJ0641:           Arrêt du Tribunal (deuxième chambre) du 19 novembre 2025.#Heinrich Sieber & Co. GmbH & Co. KG contre Office de l’Union européenne pour la propriété intellectuelle.#Dessin ou modèle de l’Union européenne – Procédure de nullité – Dessin ou modèle de l’Union européenne enregistré représentant un fourre-tout – Motif de nullité – Absence d’unicité du dessin ou modèle – Article 3, sous a), et article 25, paragraphe 1, sous a), du règlement (CE) no 6/2002 dans sa version antérieure au règlement (UE) 2024/2822 – Cohérence des vues.#Affaire T-641/24.

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November 20, 2025 0 Comments

CELEX:62024TJ0158: Judgment of the General Court (Sixth Chamber) of 19 November 2025.#Piql AS v European Commission.#Grant agreement signed as part of the ‘Horizon 2020’ Framework Programme for Research and Innovation (2014-2020) – Ultra-secure data storage and long-term preservation of digital and analogue data – Decision to recover part of the grant – Enforceable decision – Article 299 TFEU – Article 110 of the EEA Agreement – Eligible costs – Article 122(2)(b) of Regulation (EU, Euratom) No 966/2012 – Article 23(5)(b) of Regulation (EU) No 1290/2013 – Concepts of ‘linked third parties’ and ‘affiliated entities’ – Admissibility of evidence.#Case T-158/24.

November 20, 2025 0 Comments

CELEX:62025TJ0003: Judgment of the General Court (Second Chamber) of 19 November 2025.#Zündapp Verwaltungsgesellschaft mbH v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for an EU figurative mark representing a stylised shield with horizontal bars – International registration of the earlier figurative mark representing two extended wings around a rectangle – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001 – Similarity of the signs at issue.#Case T-3/25.

November 20, 2025 0 Comments

CELEX:62025TO0388_INF: Order of the President of the General Court of 2 October 2025.#Kingdom of Spain v European Commission.#Case T-388/25 R.

November 20, 2025 0 Comments

CELEX:62019TO0466(05)_INF: Order of the General Court (Tenth Chamber, Extended Composition) of 30 April 2025.#Société générale and Others v Single Resolution Board.#Case T-466/19.

November 20, 2025 0 Comments

CELEX:62023TJ0306_INF: Judgment of the General Court (Sixth Chamber) of 15 October 2025.#Red Bull GmbH and Others v European Commission.#Case T-306/23.

November 20, 2025 0 Comments

CELEX:62019TO0467(05)_INF: Order of the General Court (Tenth Chamber, Extended Composition) of 30 April 2025.#BNP Paribas and BNP Paribas Arbitrage v Single Resolution Board.#Case T-467/19.

November 20, 2025 0 Comments

CELEX:62024TJ0651_INF: Judgment of the General Court (First Chamber) of 1 October 2025.#Eti Gıda Sanayi ve Ticaret AŞ v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU figurative mark Poof!…and done – Earlier EU and national figurative marks ETI PUF – Relative grounds for invalidity – No likelihood of confusion – Article 8(1)(b) and Article 60(1)(a) of Regulation (EU) 2017/1001 – No damage to reputation – Article 8(5) and Article 60(1)(a) of Regulation 2017/1001.#Case T-651/24.

November 20, 2025 0 Comments

CELEX:62022TJ0565_INF: Judgment of the General Court (Ninth Chamber, Extended Composition) of 9 April 2025.#HF v European Parliament.#Case T-565/22.

November 20, 2025 0 Comments

CELEX:62023TJ0367: Judgment of the General Court (Seventh Chamber, Extended Composition) of 19 November 2025.#Amazon EU Sàrl, venant aux droits de Amazon Services Europe Sàrl v European Commission.#Digital services – Regulation (EU) 2022/2065 – Designation as a very large online platform – Plea of illegality – Admissibility – Article 33(1) and (4) of Regulation 2022/2065 – Right to respect for private and family life – Freedom to conduct a business – Right to property – Equal treatment – Freedom of expression – Data protection.#Case T-367/23.

November 20, 2025 0 Comments

CELEX:62024TJ0543:           Arrêt du Tribunal (troisième chambre) du 19 novembre 2025.#Aboca SpA Soc. agr. contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Procédure de déchéance – Marque de l’Union européenne verbale ABOCA – Usage sérieux de la marque – Article 18 et article 58, paragraphe 1, sous a), du règlement (UE) 2017/1001 – Preuve de l’usage sérieux – Appréciation des preuves.#Affaire T-543/24.

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November 20, 2025 0 Comments

CELEX:62024TJ0645:           Urteil des Gerichts (Siebte Kammer) vom 19. November 2025.#+pharma arzneimittel GmbH gegen Amt der Europäischen Union für geistiges Eigentum.#Unionsmarke – Widerspruchsverfahren – Anmeldung der Unionsbildmarke PlusQuam +PHARMA – Ältere nationale Wortmarke +PHARMA – Relative Eintragungshindernisse – Art. 8 Abs. 1 Buchst. b und Abs. 5 der Verordnung 2017/1001 – Durch Benutzung erhöhte Kennzeichnungskraft der älteren Marke – Bekanntheit – Benutzungsnachweis.#Rechtssache T-645/24.

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November 20, 2025 0 Comments

CELEX:62024TJ0173:           Arrêt du Tribunal (quatrième chambre) du 19 novembre 2025.#DI contre Parlement européen.#Droit institutionnel – Membre du Parlement – Harcèlement moral – Décisions de la présidente du Parlement concluant à l’existence d’un harcèlement moral à l’égard d’un assistant parlementaire accrédité et infligeant un blâme à un membre du Parlement – Droits de la défense – Principe de bonne administration – Délais de procédure – Détournement de pouvoir – Notion de “harcèlement” – Article 12 bis du statut – Erreur d’appréciation.#Affaire T-173/24.

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November 20, 2025 0 Comments

CELEX:62022TJ0412_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 19 November 2025.#Pesticide Action Network Europe (PAN Europe) v European Commission.#Plant protection products – Active substance dimoxystrobin – Application for renewal of an active substance – Extension of approval period – Length of the extension – Request for internal review – Article 10(1) of Regulation (EC) No 1367/2006 – Decision to reject the request – Article 17 of Regulation (EC) No 1107/2009.#Case T-412/22.

November 20, 2025 0 Comments

CELEX:62023TJ1122_RES: Judgment of the General Court (Sixth Chamber, Extended Composition) of 19 November 2025.#Nouryon Functional Chemicals BV and Others v European Chemicals Agency.#REACH – Substance di-tert-butyl 1,1,4,4-tetramethyltetramethylene diperoxide – Compliance check of registrations – Request for additional toxicity studies – Article 41 of Regulation (EC) No 1907/2006 – Manifest error of assessment – Error of fact – Proportionality – Decision of the Board of Appeal of ECHA – Admissibility of the arguments directed against the decision of ECHA.#Case T-1122/23.

November 20, 2025 0 Comments
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