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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: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

CELEX:62017TJ0292_RES: Judgment of the General Court (First Chamber) of 12 July 2019.#Région Île-de-France 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 — Advantage — Selective nature — Article 107(1) TFEU — Obligation to state reasons — Concepts of ‘existing aid’ and ‘new aid’ — Article 108 TFEU — Article 1(b)(i) and (v) of Regulation (EU) 2015/1589.#Case T-292/17.

August 31, 2024 0 Comments

CELEX:62017TJ0783_RES: Judgment of the General Court (Fourth Chamber) of 19 September 2019.#GE Healthcare A/S v European Commission.#Medicinal products for human use – Suspension of the marketing authorisation for gadolinium-containing contrast agents – Articles 31 and 116 of Directive 2001/83/EC – Precautionary principle – Equal treatment – Proportionality – Impartiality).#Case T-783/17.

August 31, 2024 0 Comments

CELEX:62017TJ0330_RES: Judgment of the General Court (First Chamber) of 12 July 2019.#Ceobus 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.#Case T-330/17.

August 31, 2024 0 Comments

CELEX:62018TJ0545_RES: Judgment of the General Court (Ninth Chamber) of 11 September 2019.#YL v European Commission.#Civil service – Officials – Promotion – 2017 promotion procedure – Decision not to promote the applicant to grade AD 7 with effect from 1 January 2017 – Article 45 of the Staff Regulations – Article 9(3) of Annex IX to the Staff Regulations – Misuse of powers – Disciplinary measure.#Case T-545/18.

August 31, 2024 0 Comments

CELEX:62018TJ0274_RES: Judgment of the General Court (Sixth Chamber) of 11 July 2019.#Oleksandr Viktorovych Klymenko v Council of the European Union.#Common foreign and security policy – Restrictive measures taken in view of the situation in Ukraine – Freezing of funds – List of persons, entities and bodies subject to the freezing of funds and economic resources – Maintenance of the applicant’s name on the list – Council’s obligation to verify that the decision of an authority of a third State was taken in accordance with the rights of the defence and the right to effective judicial protection.#Case T-274/18.

August 31, 2024 0 Comments

CELEX:62017TJ0289_RES: Judgment of the General Court (First Chamber) of 12 July 2019.#Keolis CIF 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.#Case T-289/17.

August 31, 2024 0 Comments

CELEX:62017TJ0636_RES: Judgment of the General Court (Fifth Chamber) of 20 September 2019.#PlasticsEurope v European Chemicals Agency.#REACH — Establishment of a list of substances identified with a view to their eventual inclusion in Annex XIV to Regulation (EC) No 1907/2006 — Supplement to the entry relating to the substance bisphenol A on that list — Articles 57 and 59 of Regulation No 1907/2006 — Manifest error of assessment — Legal certainty — Legitimate expectations — Proportionality.#Case T-636/17.

August 31, 2024 0 Comments

CELEX:62017TJ0696_RES: Judgment of the General Court (Sixth Chamber, Extended Composition) of 20 September 2019.#Havenbedrijf Antwerpen NV and Maatschappij van de Brugse Zeehaven NV v European Commission.#State aid – Corporate tax exemption scheme implemented by Belgium in favour of its ports – Decision declaring the aid scheme incompatible with the internal market – Concept of economic activity – Services of general economic interest – Non-economic activities – Separable nature – Selective nature – Request for a transitional period.#Case T-696/17.

August 31, 2024 0 Comments

CELEX:62017TJ0650_RES: Judgment of the General Court (Fifth Chamber) of 20 September 2019 (Extracts).#Jinan Meide Casting Co. Ltd v European Commission.#Dumping — Implementing Regulation (EU) No 2017/1146 — Imports of threaded tube or pipe cast fittings, of malleable cast iron, originating in China, manufactured by Jinan Meide Castings Co., Ltd — Definitive anti-dumping duty — Resumption of the procedure following the partial annulment of Implementing Regulation (EU) No 430/2013 — Article 2(7)(a), (10) and (11) of Regulation (EC) No 1225/2009 (now Article 2(7)(a), (10) and (11) of Regulation (EU) 2016/1036) — Normal value — Fair comparison — Non-matching product types — Article 3(1) to (3) and Article 9(4) and (5) of Regulation No 1225/2009 (now Article 3(1) to (3) and Article 9(4) and (5)

August 31, 2024 0 Comments

CELEX:62017TJ0738_RES: Judgment of the General Court (First Chamber) of 12 July 2019.#Syndicat Transport Ile de France (STIF-IDF) v European Commission.#State aid — Aid scheme unlawfully implemented by France between 1994 and 2008 — Investment subsidies awarded by STIF-IDF — Decision declaring the aid scheme compatible with the internal market — Advantage — Compensation for the costs involved in the performance of public service obligations — Article 107(1) TFUE — Obligation to state reasons.#Case T-738/17.

August 31, 2024 0 Comments

CELEX:62015TJ0121_RES: Judgment of the General Court (Sixth Chamber) of 24 September 2019.#Fortischem a.s. v European Commission.#State aid — Chemical industry — Decision declaring the aid incompatible with the internal market — Concept of State aid — State resources — Advantage — Recovery — Economic continuity — Principle of sound administration — Obligation to state reasons.#Case T-121/15.

August 31, 2024 0 Comments

CELEX:62018TJ0112_RES: Judgment of the General Court (Third Chamber) of 24 September 2019.#Pink Lady America LLC v Community Plant Variety Office.#Plant varieties — Nullity proceedings — Cripps Pink apple variety– Articles 10 and 116 of Regulation (EC) No 2100/94 — Novelty — Derogative grace period — Definition of exploitation of the variety — Commercial evaluation — Article 76 of Regulation (EC) No 874/2009 — Late submission of evidence before the Board of Appeal — Evidence submitted for the first time before the General Court.#Case T-112/18.

August 31, 2024 0 Comments

CELEX:62017TJ0105_RES: Judgment of the General Court (Second Chamber, Extended Composition) of 24 September 2019.#HSBC Holdings plc and Others v European Commission.#Competition — Agreements, decisions and concerted practices — Euro Interest Rate Derivatives sector — Decision establishing an infringement of Article 101 TFEU and Article 53 of the EEA Agreement — Manipulation of the Euribor interbank reference rates — Exchange of confidential information — Restriction of competition by object — Single and continuous infringement — Fines — Basic amount — Value of sales — Article 23(2) of Regulation (EC) No 1/2003 — Obligation to state reasons.#Case T-105/17.

August 31, 2024 0 Comments

CELEX:62018TJ0219_RES: Judgment of the General Court (Sixth Chamber) of 24 September 2019.#Piaggio & C. SpA v European Union Intellectual Property Office.#Community design – Invalidity proceedings – Registered Community design representing a moped – Earlier Community design – Ground for invalidity – Individual character – Different overall impression – Informed user – Article 6 and Article 25(1)(b) of Regulation (EC) No 6/2002 – Interpretation of Article 6 of Regulation No 6/2002 in conformity with EU law – No use of an unregistered earlier national three-dimensional mark in the registered design – Article 25(1)(e) of Regulation No 6/2002 – No unauthorised use of a work protected under the copyright law of a Member State in the registered design – Article 25(1)(f) of Regulation No 6/2002.#

August 31, 2024 0 Comments

CELEX:62017TJ0391_RES: Judgment of the General Court (Second Chamber) of 24 September 2019.#Romania v European Commission.#Law governing the institutions – European citizens’ initiative – Protection of national and linguistic minorities – Strengthening of cultural and linguistic diversity – Registration in part – Principle of conferral – Commission not manifestly lacking legislative powers – Obligation to state reasons – Article 5(2) TEU – Article 4(2)(b) of Regulation (EU) No 211/2011 – Article 296 TFEU.#Case T-391/17.

August 31, 2024 0 Comments

CELEX:62018TJ0261_RES: Judgment of the General Court (Second Chamber) of 24 September 2019.#Roxtec AB v European Union Intellectual Property Office.#EU trade mark — Invalidity proceedings — EU figurative trade mark depicting a black square containing seven concentric blue circles — Absolute ground for refusal — Sign consisting exclusively of the shape of goods which is necessary to obtain a technical result — Article 7(1)(e)(ii), of Regulation (EU) 2017/1001.#Case T-261/18.

August 31, 2024 0 Comments
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