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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:62016TJ0573_RES: Judgment of the General Court (Fourth Chamber) of 3 July 2019 (Extracts).#PT v European Investment Bank.#Civil service – Staff of the EIB – Organisation of departments – Dispensation from service – Access to email and IT connections – Pre-litigation procedure – Admissibility – Legal certainty – Right to be heard – Presumption of innocence – Final report of OLAF – Obligation to state reasons – Liability – Material harm – Non-material harm.#Case T-573/16.

August 31, 2024 0 Comments

CELEX:62017TJ0125_RES: Judgment of the General Court (Fifth Chamber, Extended Composition) of 20 September 2019.#BASF Grenzach GmbH v European Chemicals Agency.#REACH – Evaluation of substances – Triclosan – ECHA decision requesting further information – Article 51(6) of Regulation (EC) No 1907/2006 – Action brought before the Board of Appeal – Task of the Board of Appeal – Adversarial nature of the procedure – Scope of the review – Intensity of the review – Powers of the Board of Appeal – Article 93(3) of Regulation No 1907/2006 – First sentence of Article 47(1) of Regulation No 1907/2006 – Relevant information – Proportionality – Article 25 of Regulation No 1907/2006 – Annex XIII to Regulation No 1907/2006 – Data obtained under relevant circumstances – Persistence – Neurotoxicity – Repro

August 31, 2024 0 Comments

CELEX:62016TJ0008_RES: Judgment of the General Court (Fifth Chamber) of 12 July 2019 (Extracts).#Toshiba Samsung Storage Technology Corp. and Toshiba Samsung Storage Technology Korea Corp. v European Commission.#Competition — Agreements, decisions and concerted practices — Market for optical disk drives — Decision finding an infringement of Article 101 TFEU and Article 53 of the EEA Agreement — Collusive agreements relating to procurement events organised by two computer manufacturers — Breach of essential procedural requirements and of the rights of the defence — Jurisdiction of the Commission — Geographic scope of the infringement — Single and continuous infringement — Principle of good administration — 2006 Guidelines on the method of setting fines.#Case T-8/16.

August 31, 2024 0 Comments

CELEX:62015TJ0406_RES: Judgment of the General Court (First Chamber) of 2 July 2019.#Fereydoun Mahmoudian v Council of the European Union.#Non-contractual liability — Common foreign and security policy — Restrictive measures against the Islamic Republic of Iran — Freezing of funds — Restriction on admission to the territory of the Member States — Compensation for the damage allegedly suffered following the inclusion and retention of the applicant’s name on lists of persons and entities subject to restrictive measures — Material damage — Non-material damage.#Case T-406/15.

August 31, 2024 0 Comments

CELEX:62018TJ0308_RES: Judgment of the General Court (First Chamber) of 4 September 2019.#Hamas v Council of the European Union.#Common foreign and security policy – Restrictive measures against persons, groups and entities with a view to combating terrorism – Freezing of funds – Whether an authority of a third State can be classified as a competent authority within the meaning of Common Position 2001/931/CFSP – Factual basis of the decisions to freeze funds – Obligation to state reasons – Error of assessment – Principle of non-interference – Rights of the defence – Right to effective judicial protection – Authentication of the Council measures.#Case T-308/18.

August 31, 2024 0 Comments

CELEX:62015TJ0405_RES: Judgment of the General Court (First Chamber) of 2 July 2019.#Fulmen v Council of the European Union.#Non-contractual liability — Common foreign and security policy — Restrictive measures against the Islamic Republic of Iran — Freezing of funds — Compensation for the damage allegedly suffered following the inclusion and retention of the applicant’s name on lists of persons and entities subject to restrictive measures — Material damage — Non-material damage.#Case T-405/15.

August 31, 2024 0 Comments

CELEX:62017TJ0228_RES: Judgment of the General Court (Fourth Chamber) of 19 September 2019.#Zhejiang Jndia Pipeline Industry Co. Ltd v European Commission.#Dumping — Imports of certain stainless steel tube and pipe butt-welding fittings, whether or not finished, originating in China and Taiwan — Imposition of definitive anti-dumping duties — Normal value — Adjustments — Manifest error of assessment — Obligation to state reasons.#Case T-228/17.

August 31, 2024 0 Comments

CELEX:62016TJ0001_RES: Judgment of the General Court (Fifth Chamber) of 12 July 2019 (Extracts).#Hitachi-LG Data Storage, Inc. and Hitachi-LG Data Storage Korea, Inc. v European Commission.#Competition — Agreements, decisions and concerted practices — Market for optical disk drives — Decision finding an infringement of Article 101 TFEU and Article 53 of the EEA Agreement — Collusive agreements relating to procurement events organised by two computer manufacturers — Unlimited jurisdiction — Infringement of the principle of good administration — Obligation to state reasons — Point 37 of the 2006 Guidelines on the method of setting fines — Particular circumstances — Error of law.#Case T-1/16.

August 31, 2024 0 Comments

CELEX:62017TJ0755_RES: Judgment of the General Court (Fifth Chamber) of 20 September 2019.#Federal Republic of Germany v European Chemicals Agency.#REACH – Evaluation of substances – Benpat – Persistence – ECHA decision requesting further information – Article 51(6) of Regulation (EC) No 1907/2006 – Action brought before the Board of Appeal – Task of the Board of Appeal – Adversarial procedure – Nature of review – Intensity of review – Powers of the Board of Appeal – Article 93(3) of Regulation No 1907/2006 – Conferral of powers on EU agencies – Principle of conferral – Principle of subsidiarity – Proportionality – Obligation to state reasons.#Case T-755/17.

August 31, 2024 0 Comments

CELEX:62017TJ0309_RES: Judgment of the General Court (First Chamber) of 12 July 2019.#Organisation professionnelle des transports d'Ile de France (Optile) v European Commission.#State aid – Aid scheme implemented by France between 1994 and 2008 – Investment subsidies awarded by the Île-de-France Region – Decision declaring the aid scheme compatible with the internal market – Concepts of ‘existing aid’ and ‘new aid’ – Article 107 TFEU – Article 108 TFEU – Article 1(b)(i) and (v) of Regulation (EU) 2015/1589 – Limitation period – Article 17 of Regulation 2015/1589.#Case T-309/17.

August 31, 2024 0 Comments

CELEX:62017TJ0291_RES: Judgment of the General Court (First Chamber) of 12 July 2019.#Transdev and Others v European Commission.#State aid — Aid scheme implemented by France between 1994 and 2008 — Investment subsidies awarded by the Île-de-France Region — Decision declaring the aid scheme compatible with the internal market — Concepts of ‘existing aid’ and ‘new aid’ — Article 107 TFEU — Article 108 TFEU — Article 1(b)(i) and (v) of Regulation (EU) 2015/1589 — Limitation period — Article 17 of Regulation 2015/1589 — Obligation to state reasons.#Case T-291/17.

August 31, 2024 0 Comments

CELEX:62018TJ0065_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 20 September 2019.#République bolivarienne du Venezuela v Council of the European Union.#Action for annulment — Common foreign and security policy — Restrictive measures taken with regard to the situation in Venezuela — Action brought by a third State — Lack of individual concern — Inadmissibility.#Case T-65/18.

August 31, 2024 0 Comments

CELEX:62017TJ0610_RES: Judgment of the General Court (Fifth Chamber) of 20 September 2019.#ICL-IP Terneuzen, BV and ICL Europe Coöperatief UA v European Commission.#REACH — Substances subject to authorisation — Inclusion of 1-bromopropane (nPB) in Annex XIV of Regulation (EC) No 1907/2006 — Quantity — Registration dossier — Data — Grouping of substances — Principle of sound administration — Right to do business and to trade freely — Obligation to state reasons — Legitimate expectations — Proportionality — Equal treatment.#Case T-610/17.

August 31, 2024 0 Comments

CELEX:62016TJ0894_RES: Judgment of the General Court (Sixth Chamber, Extended Composition) of 11 July 2019.#Société Air France v European Commission.#Action for annulment — State aid — Measures implemented by France in favour of Marseille Provence Airport and airlines using the airport — Decision declaring the aid compatible with the internal market — Investment subsidies — Differentiation between airport charges applicable to national and international flights — Reduced airport charges to encourage flights from the new Marseille Provence terminal 2 — Lack of individual concern — No substantial effect on the competitive position — Inadmissibility.#Case T-894/16.

August 31, 2024 0 Comments

CELEX:62018TJ0047_RES: Judgment of the General Court (Fifth Chamber) of 20 September 2019.#UZ v European Parliament.#Civil service – Officials – Disciplinary proceedings – Psychological harassment ‐ Disciplinary penalty – Downgrading and resetting of promotion points to zero – Rejection of the applicant’s request for assistance – Manner of conducting the administrative investigation – Requirement for impartiality – Right to be heard – Procedural irregularity – Consequences of procedural irregularity.#Case T-47/18.

August 31, 2024 0 Comments

CELEX:62015TJ0772_RES: Judgment of the General Court (Fifth Chamber) of 12 July 2019 (Extracts).#Quanta Storage, Inc. v European Commission.#Competition — Agreements, decisions and concerted practices — Market for optical disk drives — Decision finding an infringement of Article 101 TFEU and Article 53 of the EEA Agreement — Collusive agreements relating to bidding events concerning optical disk drives for notebook and desktop computers — Rights of the defence — Obligation to state reasons — Principle of good administration — Fines — Single and continuous infringement — 2006 Guidelines on the method of setting fines.#Case T-772/15.

August 31, 2024 0 Comments

CELEX:62015TJ0762_RES: Judgment of the General Court (Fifth Chamber) of 12 July 2019 (Extracts).#Sony Corporation and Sony Electronics, Inc v European Commission.#Competition — Agreements, decisions and concerted practices — Market for optical disk drives — Decision finding an infringement of Article 101 TFEU and Article 53 of the EEA Agreement — Collusive agreements relating to bidding events concerning optical disk drives for notebook and desktop computers — Infringement by object — Rights of the defence — Obligation to state reasons — Principle of good administration — Fines — Single and continuous infringement — 2006 Guidelines on the method of setting fines.#Case T-762/15.

August 31, 2024 0 Comments

CELEX:62017TJ0476_RES: Judgment of the General Court (Fourth Chamber) of 19 September 2019.#Arysta LifeScience Netherlands BV v European Commission.#Plant protection products — Active substance diflubenzuron — Review of approval — Article 21 of Regulation (EC) No 1107/2009 — Rights of the defence — Ultra vires — Manifest error of assessment — Procedure for renewal of approval — Article 14 of Regulation No 1107/2009 — Imposition, in the context of the review procedure, of additional restrictions limiting the use of the active substance at issue without waiting for the outcome of the renewal procedure — Proportionality.#Case T-476/17.

August 31, 2024 0 Comments

CELEX:62017TJ0433_RES: Judgment of the General Court (Third Chamber, Extended Composition) of 20 September 2019.#Franklin Dehousse v Court of Justice of the European Union.#Access to documents — Court of Justice of the European Union — Documents held by an institution in the exercise of its administrative functions — Application for access submitted by a former judge of the General Court — Partial refusal of access — Non-contractual liability of the European Union.#Case T-433/17.

August 31, 2024 0 Comments

CELEX:62018TJ0716_RES: Judgment of the General Court (Fifth Chamber) of 20 September 2019 (Extracts).#The Logistical Approach BV v European Union Intellectual Property Office.#EU trade mark — Opposition proceedings — Application for the EU figurative mark Idealogistic Compass Greatest care in getting it there — Earlier international figurative mark IDÉA — Relative ground for refusal — Likelihood of confusion — Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-716/18.

August 31, 2024 0 Comments
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