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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.


 

UPRS Sodba I U 493/2021-12

Dokazi, ki jih je v konkretnem primeru predlagal tožnik in jih je pritožbeni organ zavrnil, so bili po mnenju sodišča neutemeljeno zavrnjeni kot nepotrebni. Tožnik namreč z njimi ni dokazoval dejstev, ki so bila že dokazana, temveč nasprotna dejstva, in sicer takšna, ki bi lahko bila pravno odločilna.
November 8, 2024 0 Comments

CELEX:62021TJ0406: Judgment of the General Court (Fifth Chamber, Extended Composition) of 6 November 2024.#Crédit agricole SA and Others v European Commission.#Competition – Agreements, decisions and concerted practices – Suprasovereign bond, sovereign bond and agency bond sector denominated in United States dollars – Decision finding an infringement of Article 101 TFEU and Article 53 of the EEA Agreement – Coordination of prices and bond-trading activity – Exchanges of commercially sensitive information – Single and continuous infringement – Restriction of competition by object – Calculation of the amount of the fine – Basic amount – Proxy for the value of sales – Action for annulment – Unlimited jurisdiction.#Cases T-386/21 and T-406/21.

November 8, 2024 0 Comments

CELEX:62022CJ0588: Judgment of the Court (Fourth Chamber) of 7 November 2024.#Ryanair DAC v European Commission.#Appeal – State aid – Article 107(3)(b) TFEU – Finnish air-transport market – Aid granted to an airline by the Republic of Finland in the context of the COVID-19 pandemic – Temporary Framework for State aid measures – Recapitalisation of Finnair plc – Decision by the European Commission not to raise any objections – Aid to remedy a serious disturbance in the economy – Principles of proportionality and of non-discrimination.#Case C-588/22 P.

November 8, 2024 0 Comments

CELEX:62023CC0538: Opinion of Advocate General Ćapeta delivered on 7 November 2024.###

November 8, 2024 0 Comments

CELEX:62023CC0460: Opinion of Advocate General Richard de la Tour delivered on 7 November 2024.###

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CELEX:62022CJ0782: Judgment of the Court (First Chamber) of 7 November 2024.#XX v Inspecteur van de Belastingdienst.#Reference for a preliminary ruling – Article 63(1) TFEU – Free movement of capital – Restrictions – Tax legislation – Corporation tax – Taxation of dividends – Equal treatment of resident and non-resident companies – National legislation reserving to resident companies the possibility of deducting from their taxable profits relating to dividends the expenses corresponding to their commitments to their customers under ‘unit-linked’ insurance contracts and of offsetting in full taxation of the dividends against corporation tax.#Case C-782/22.

November 8, 2024 0 Comments

CELEX:62023CJ0503: Judgment of the Court (First Chamber) of 7 November 2024.#Centro di Assistenza Doganale (Cad) Mellano Srl v Agenzia delle Dogane e dei Monopoli - Agenzia delle Dogane - Direzione Interregionale per la Liguria and Ministero dell’Economia e delle Finanze.#Reference for a preliminary ruling – Customs union – Union Customs Code – Regulation (EU) No 952/2013 – Article 18 – Customs representative – Freedom to provide services – Directive 2006/123/EC – Articles 10 and 15 – Customs assistance centres – Territorial limitation of the activity – Restriction – Justification.#Case C-503/23.

November 8, 2024 0 Comments

CELEX:62023CJ0126_RES: Judgment of the Court (Fifth Chamber) of 7 November 2024.#UD and Others v Presidenza del Consiglio dei Ministri and Ministero dell'Interno.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive 2004/80/EC – Article 12(2) – National schemes on compensation to victims of violent intentional crime – Homicide – Compensation for close family members of the deceased – Concept of ‘victim’ – ‘Tiered’ compensation scheme according to the order of succession – National legislation excluding the payment of compensation to other family members of the deceased when there are children or a surviving spouse – Parents and siblings of the deceased – ‘Fair and appropriate’ compensation.#Case C-126/23.

November 8, 2024 0 Comments

CELEX:62017TJ0242(01): Judgment of the General Court (Fifth Chamber) of 6 November 2024.#SC v Eulex Kosovo.#Arbitration clause – Common foreign and security policy – Civilian international staff of EU international missions – Consecutive fixed-term employment contracts – Internal competition – Non-renewal of a fixed-term contract – Contractual liability – Admissibility – Judgment by default – Application to set aside.#Case T-242/17 RENV-OP.

November 8, 2024 0 Comments

CELEX:62022TJ0561: Judgment of the General Court (Sixth Chamber) of 6 November 2024.#CFA Institute v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU figurative mark CCA CHARTERED CONTROLLER ANALYST CERTIFICATE – Earlier EU word mark CFA and earlier EU figurative mark CFA CHARTERED FINANCIAL ANALYST – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EC) No 207/2009 (now Article 8(1)(b) of Regulation (EU) 2017/1001) – New decision taken following annulment in part of an earlier decision by the Court – Scope of the proceedings before the Board of Appeal – Res judicata.#Case T-561/22.

November 8, 2024 0 Comments

CELEX:62022TJ0632: Judgment of the General Court (Seventh Chamber) of 6 November 2024.#MeSoFa Vermögensverwaltungs AG, anciennement Sber Vermögensverwaltungs AG, anciennement Sberbank Europe AG v European Central Bank.#Access to documents – Decision 2004/258/EC – ECB’s assessment that Sberbank banka was failing or likely to fail – Refusal to grant access – Action for annulment – Act not open to challenge – Admissibility – Article 22(2) of Regulation (EU) No 1024/2013 – Article 32(1) of Regulation (EU) No 468/2014 – Supervised entity – Shareholders’ rights of defence – Article 41 of the Charter of Fundamental Rights – Right of access to the ECB’s file.#Case T-632/22.

November 8, 2024 0 Comments

CELEX:62022TJ0520: Judgment of the General Court (Fifth Chamber) of 6 November 2024.#Bogoljub Karić v Council of the European Union.#Common foreign and security policy – Restrictive measures in view of the situation in Belarus and the involvement of Belarus in the Russian aggression against Ukraine – Freezing of funds – Restrictions on entry into the territories of the Member States – List of persons, entities and bodies subject to the freezing of funds and economic resources or to restriction on admission to the territories of the Member States – Inclusion and maintenance of the applicant’s name on the list – Obligation to state reasons – Principle of personal liability – Error of assessment – Proportionality.#Case T-520/22.

November 8, 2024 0 Comments

CELEX:62022TJ0790: Judgment of the General Court (Seventh Chamber) of 6 November 2024.#MeSoFa Vermögensverwaltungs AG, anciennement Sber Vermögensverwaltungs AG, anciennement Sberbank Europe AG v European Central Bank.#Access to documents – Decision 2004/258/EC – ‘Failing or likely to fail’ assessment of Sberbank banka – Refusal to grant access – Obligation to state reasons – Exception relating to the protection of the confidentiality of information that is protected as such under EU law – Concept of ‘confidential information’ – Exception relating to the protection of commercial interests.#Case T-790/22.

November 8, 2024 0 Comments

CELEX:62023TJ0160: Judgment of the General Court (Ninth Chamber) of 6 November 2024.#VO v European Commission.#Case T-160/23.

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CELEX:62023TJ0425: Judgment of the General Court (First Chamber) of 6 November 2024.#Consejo Regulador de la Indicación Geográfica Protegida «Aceite de Jaén» v European Union Intellectual Property Office.#Case T-425/23.

November 8, 2024 0 Comments

CELEX:62022TJ0827: Judgment of the General Court (Seventh Chamber) of 6 November 2024.#Wizz Air Hungary Légiközlekedési Zrt. (Wizz Air Hungary Zrt.) v European Commission.#State aid – Romanian air transport market – Aid granted by Romania to TAROM in the context of the COVID-19 pandemic – Capital injection – Decision not to raise any objections – Action for annulment – Locus standi – Substantial adverse effect on the applicant’s position on the market in question – Admissibility – Aid to make good the damage caused by an exceptional occurrence – Assessment of the damage – Causal link – Beneficiary’s pre-existing financial difficulties – Principle of non-discrimination – Freedom to provide services – Freedom of establishment – Obligation to state reasons.#Case T-827/22.

November 8, 2024 0 Comments

CELEX:62023TJ0507: Judgment of the General Court (Second Chamber) of 6 November 2024.#ZB v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU figurative mark ENERGY DRINK – Earlier EU figurative mark X Energy Drink – Relative ground for refusal – Likelihood of confusion – Similarity of signs – Article 8(1)(b) of Regulation (EU) 2017/1001 – Obligation to state reasons – Article 94(1) of Regulation 2017/1001.#Case T-507/23.

November 8, 2024 0 Comments

CELEX:62023TJ0315: Judgment of the General Court (Fourth Chamber) of 6 November 2024.#AL v Council of the European Union.#Civil service – Officials – Promotion – 2022 promotion exercise – Decision not to promote the applicant to grade AST 5 – Consideration of the comparative merits – Misconduct – Abuse of power.#Case T-315/23.

November 8, 2024 0 Comments

CELEX:62023TJ0533: Judgment of the General Court (Seventh Chamber) of 6 November 2024.#ChiCom Marketing GmbH v European Union Intellectual Property Office.#Case T-533/23.

November 8, 2024 0 Comments

CELEX:62023TJ1091: Judgment of the General Court (Eighth Chamber) of 6 November 2024.#Freddo Freddo, SL v European Union Intellectual Property Office.#Case T-1091/23.

November 8, 2024 0 Comments
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