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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:62014CJ0274_RES: Judgment of the Court (Grand Chamber) of 21 January 2020.#Proceedings brought by Banco de Santander SA.#Request for a preliminary ruling from the Tribunal Económico Administrativo Central.#Reference for a preliminary ruling — Article 267 TFEU — Definition of ‘court or tribunal of a Member State’ — Criteria — Independence of the national body concerned — Irremovability of the members — Inadmissibility of the request for a preliminary ruling.#Case C-274/14.

August 27, 2024 0 Comments

CELEX:62018TO0751_RES: Order of the General Court (Second Chamber) of 22 January 2020.#Daimler AG v European Commission.#Action for annulment — Withdrawal of certified CO2 savings — Eco-innovations scheme — Regulation (EC) No 443/2009 — Implementing Regulation (EU) No 725/2011 — Act not open to challenge — Preparatory measure — Inadmissibility.#Case T-751/18.

August 27, 2024 0 Comments

CELEX:62018TJ0292_RES: Judgment of the General Court (Fifth Chamber) of 30 January 2020.#Portuguese Republic v European Commission.#EAGF and EAFRD – Expenditure excluded from financing – Expenditure incurred by Portugal – Articles 32 and 33 of Regulation (EC) No 1290/2005 – Article 54 of Regulation (EU) No 1306/2013 – Concept of ‘national court’.#Case T-292/18.

August 27, 2024 0 Comments

CELEX:62018TJ0504_RES: Judgment of the General Court (First Chamber) of 19 December 2019.#XG v European Commission.#Staff of a private company providing IT services within the institution – Refusal to grant access to the Commission’s premises – Competence of the author of the act.#Case T-504/18.

August 27, 2024 0 Comments

CELEX:62018TJ0573_RES: Judgment of the General Court (Sixth Chamber) of 5 February 2020 (Extracts).#Hickies, Inc. v European Union Intellectual Property Office.#EU trade mark — Application for a three-dimensional EU trade mark — Shape of a shoe lace — Absolute ground for refusal — Lack of distinctive character — Article 7(1)(b) of Regulation (EU) 2017/1001 — Protection of a right relating to an earlier design — Evidence submitted for the first time before the Court.#Case T-573/18.

August 27, 2024 0 Comments

CELEX:62018TJ0690_RES: Judgment of the General Court (Eighth Chamber) of 19 December 2019.#Sony Interactive Entertainment Europe Ltd v European Union Intellectual Property Office.#EU trade mark — Revocation proceedings — EU word mark Vita — Decision taken following the annulment by the General Court of an earlier decision — Article 65(6) of Regulation (EC) No 207/2009 (now Article 72(6) of Regulation (EU) 2017/1001) — Res judicata.#Case T-690/18.

August 27, 2024 0 Comments

CELEX:62018CJ0457_RES: Judgment of the Court (Grand Chamber) of 31 January 2020.#Republic of Slovenia v Republic of Croatia.#Failure of a Member State to fulfil obligations — Article 259 TFEU — Jurisdiction of the Court — Determination of the common border between two Member States — Border dispute between the Republic of Croatia and the Republic of Slovenia — Arbitration agreement — Arbitration proceedings — Notification by the Republic of Croatia of its decision to terminate the agreement because of an irregularity alleged by it to have been committed by a member of the arbitral tribunal — Arbitration award made by the arbitral tribunal — Alleged failure by the Republic of Croatia to observe the arbitration agreement and the border established by the arbitration award — Principle of sinc

August 27, 2024 0 Comments

CELEX:62018CJ0178_RES: Judgment of the Court (Fourth Chamber) of 22 January 2020.#MSD Animal Health Innovation GmbH and Intervet International BV v European Medicines Agency.#Appeal — Access to documents of EU institutions, bodies, offices or agencies — Regulation (EC) No 1049/2001 — First indent of Article 4(2) — Exception relating to the protection of commercial interests — Article 4(3) — Protection of the decision-making process — Documents submitted to the European Medicines Agency in the context of a marketing authorisation application for a veterinary medicinal product — Decision to grant a third party access to the documents — General presumption of confidentiality — No obligation for an EU institution, body, office or agency to apply a general presumption of confidentiality.#Case C

August 27, 2024 0 Comments

CELEX:62018CJ0122_RES: Judgment of the Court (Grand Chamber) of 28 January 2020.#European Commission v Italian Republic.#Failure of a Member State to fulfil obligations — Directive 2011/7/EU — Combating late payment in commercial transactions — Commercial transactions where the debtor is a public authority — Obligation of Member States to ensure that the period for payment imposed on public authorities does not exceed 30 or 60 days — Obligation to achieve a specified result.#Case C-122/18.

August 27, 2024 0 Comments

CELEX:62018TJ0501_RES: Judgment of the General Court (First Chamber) of 19 December 2019.#Currency One S.A. v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU word mark CINKCIARZ – Absolute grounds for refusal – Distinctive character – No descriptive character – Article 7(1)(b) and (c) of Regulation (EC) No 207/2009 (now Article 7(1)(b) and (c) of Regulation (EU) 2017/1001) – Pejorative term relating to the goods or services at issue.#Case T-501/18.

August 27, 2024 0 Comments

CELEX:62017TJ0808_RES: Judgment of the General Court (Fourth Chamber) of 3 December 2019.#Ralph Pethke v European Union Intellectual Property Office.#Civil service – Officials – Appraisal report – Lawfulness of appraisal procedures and appraisal appeal procedures – Requirement for the appeal assessor to be impartial.#Case T-808/17.

August 27, 2024 0 Comments

CELEX:62018CJ0341_RES: Judgment of the Court (Fifth Chamber) of 5 February 2020.#Staatssecretaris van Justitie en Veiligheid v J. and Others.#Request for a preliminary ruling from the Raad van State.#Reference for a preliminary ruling — Regulation (EU) 2016/399 — Schengen Borders Code — Control at the external borders — Third-country nationals — Article 11(1) — Affixing of stamps on travel documents — Exit stamp — Determination of the time of exit from the Schengen area — Signing-on of seamen with ships that are in long-term mooring in a sea port.#Case C-341/18.

August 27, 2024 0 Comments

CELEX:62020CJ0665_RES: Judgment of the Court (Fifth Chamber) of 29 April 2021.#X.#Request for a preliminary ruling from the Rechtbank Amsterdam.#Reference for a preliminary ruling – Urgent preliminary ruling procedure – Judicial cooperation in criminal matters – Framework Decision 2002/584/JHA – European arrest warrant – Grounds for optional non-execution – Article 4(5) – Requested person has been finally judged in a third State in respect of the same acts – Sentence has been served or may no longer be executed under the law of the sentencing country – Implementation – Margin of discretion of the executing judicial authority – Concept of ‘same acts’ – Remission of sentence granted by a non-judicial authority as part of a general leniency measure.#Case C-665/20 PPU.

August 27, 2024 0 Comments

CELEX:62018CJ0394_RES: Judgment of the Court (Second Chamber) of 30 January 2020.#I.G.I. Srl v Maria Grazia Cicenia and Others.#Request for a preliminary ruling from the Corte di appello di Napoli.#Reference for a preliminary ruling — Directive 82/891/EEC — Articles 12 and 19 — Division of limited liability companies — Protection of the interests of the creditors of the company being divided — Nullity of the division — Actio pauliana.#Case C-394/18.

August 27, 2024 0 Comments

CELEX:62018TJ0598_RES: Judgment of the General Court (Third Chamber) of 30 January 2020.#Grupo Textil Brownie, SL v European Union Intellectual Property Office.#EU trade mark — Opposition proceedings — Application for EU word mark BROWNIE — Earlier national word marks BROWNIES, BROWNIE, Brownies and Brownie — 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) — Genuine use of the earlier mark — Article 42(2) and (3) of Regulation No 207/2009 (now Article 47(2) and (3) of Regulation 2017/1001).#Case T-598/18.

August 27, 2024 0 Comments

CELEX:62018TJ0163_RES: Judgment of the General Court (Ninth Chamber, Extended Composition) of 12 February 2020 (Extracts).#Gabriel Amisi Kumba v Council of the European Union.#Common foreign and security policy — Restrictive measures adopted in view of the situation in the Democratic Republic of the Congo — Freezing of funds — Continued inclusion of the applicant’s name on the list of persons covered — Obligation to state reasons — Rights of the defence — Obligation on the Council to disclose new evidence justifying the renewal of restrictive measures — Error of law — Manifest error of assessment — Right to property — Proportionality — Presumption of innocence — Plea of illegality.#Case T-163/18.

August 27, 2024 0 Comments

CELEX:62018TJ0683_RES: Judgment of the General Court (Seventh Chamber) of 12 December 2019.#Santa Conte v European Union Intellectual Property Office.#EU trade mark — Application for EU figurative mark CANNABIS STORE AMSTERDAM — Absolute ground for refusal — Trade mark contrary to public policy — Article 7(1)(f) of Regulation (EU) 2017/1001 — Article 7(2) of Regulation 2017/1001.#Case T-683/18.

August 27, 2024 0 Comments

CELEX:62016TJ0527_RES: Judgment of the General Court (Eighth Chamber) of 12 December 2019.#Margarita Tàpias v Council of the European Union.#Civil service — Reform of the Staff Regulations and of the CEOS which entered into force on 1 January 2014 — Regulation (EU, Euratom) No 1023/2013 — Solidarity levy applicable from 1 January 2014 — Suspension of the application of the method for updating remuneration for 2013 and 2014.#Case T-527/16.

August 27, 2024 0 Comments

CELEX:62018TJ0485_RES: Judgment of the General Court (Third Chamber) of 6 February 2020.#Compañía de Tranvías de la Coruña, SA v European Commission.#Access to documents — Regulation (EC) No 1049/2001 — Commission documents relating to the interpretation of a provision of EU law — Documents originating from a third party — Documents originating from a Member State — Regulation (EC) No 1370/2007 — Partial refusal to grant access — Total refusal to grant access — Obligation to state reasons — Exception relating to the protection of court proceedings — Overriding public interest.#Case T-485/18.

August 27, 2024 0 Comments

CELEX:62018TJ0211_RES: Judgment of the General Court (Sixth Chamber) of 19 December 2019.#Vanda Pharmaceuticals Ltd v European Commission.#Medicinal products for human use — Application for marketing authorisation for the medicinal product Fanaptum — iloperidone — Commission refusal decision — Regulation (EC) No 726/2004 — Scientific evaluation of the risks and benefits of a medicinal product — Obligation to state reasons — Manifest error of assessment — Proportionality — Equal treatment.#Case T-211/18.

August 27, 2024 0 Comments
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