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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:62018TJ0635_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 16 December 2020.#Industrial Química del Nalón, SA v European Commission.#Non-contractual liability – Environment – Classification, labelling and packaging of certain substances and mixtures – Classification of pitch, coal tar, high-temp as an Aquatic Acute 1 (H400) toxic substance and as an Aquatic Chronic 1 (H410) toxic substance – Sufficiently serious breach of a rule of law intended to confer rights on individuals.#Case T-635/18.

August 21, 2024 0 Comments

CELEX:62017TJ0442_RES: Judgment of the General Court (Seventh Chamber) of 16 December 2020.#RN v European Commission.#Civil service – Officials – Surviving spouse – Survivor’s pension – Articles 18 and 20 of Annex VIII to the Staff Regulations – Conditions for eligibility – Duration of the marriage – Plea of illegality – Equal treatment – Principle of non-discrimination on grounds of age – Proportionality – Concept of ‘spouse’.#Case T-442/17 RENV.

August 21, 2024 0 Comments

CELEX:62019CJ0620_RES: Judgment of the Court (First Chamber) of 10 December 2020.#Land Nordrhein-Westfalen v D.-H. T. as liquidator of J & S Service UG.#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Personal data – Regulation (EU) 2016/679 – Article 23 – Restriction of the rights of data subjects – Important financial interest – Enforcement of civil law claims – National legislation referring to provisions of EU law – Tax data concerning a legal person – Lack of jurisdiction of the Court of Justice.#Case C-620/19.

August 21, 2024 0 Comments

CELEX:62019CJ0132_RES: Judgment of the Court (Second Chamber) of 9 December 2020.#Groupe Canal + v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Television distribution – Regulation (EC) No 1/2003 – Article 9 and Article 16(1) – Decision making commitments binding – Absolute territorial protection – Misuse of powers – Preliminary assessment – No obligation on the European Commission to take account of considerations relating to the application of Article 101(3) TFEU – Agreements intended to partition national markets – No obligation on the Commission to analyse the relevant national markets one by one – Proportionality – Adverse effect on the contractual rights of third parties.#Case C-132/19 P.

August 21, 2024 0 Comments

CELEX:62018CJ0809_RES: Judgment of the Court (Fifth Chamber) of 11 November 2020.#European Union Intellectual Property Office v John Mills Ltd.#Appeal – EU trade mark – Regulation (EC) No 207/2009 – Opposition proceedings – Relative ground for refusal – Article 8(3) – Scope – Identity or similarity of the mark applied for to the earlier mark – EU word mark MINERAL MAGIC – Application for registration by the agent or representative of the proprietor of the earlier mark – Earlier national word mark MAGIC MINERALS BY JEROME ALEXANDER.#Case C-809/18 P.

August 21, 2024 0 Comments

CELEX:62019CJ0510_RES: Judgment of the Court (Grand Chamber) of 24 November 2020.#Criminal proceedings against AZ.#Request for a preliminary ruling from the Hof van beroep te Brussel.#Reference for a preliminary ruling – Police and judicial cooperation in criminal matters – European arrest warrant – Framework Decision 2002/584/JHA – Article 6(2) – Concept of ‘executing judicial authority’ – Article 27(2) – Rule of speciality – Article 27(3)(g) and 27(4) – Derogation – Prosecution for an ‘offence other’ than that for which surrendered – Consent of the executing judicial authority – Consent of the Public Prosecutor’s Office of the executing Member State.#Case C-510/19.

August 21, 2024 0 Comments

CELEX:62018CJ0808_RES: Judgment of the Court (Grand Chamber) of 17 December 2020.#European Commission v Hungary.#Failure of a Member State to fulfil obligations – Area of freedom, security and justice – Policies on border checks, asylum and immigration – Directives 2008/115/EC, 2013/32/EU and 2013/33/EU – Procedure for granting international protection – Effective access – Border procedure – Procedural safeguards – Compulsory placement in transit zones – Detention – Return of illegally staying third-country nationals – Appeals brought against administrative decisions rejecting the application for international protection – Right to remain in the territory.#Case C-808/18.

August 21, 2024 0 Comments

CELEX:62020TO0160_RES: Order of the General Court (Eighth Chamber) of 17 March 2021.#3M Belgium v European Chemicals Agency.#Action for annulment – REACH – Identification of perfluorobutanesulfonic acid (PFBS) and of its salts as a substance of very high concern – Inclusion in the list of substances identified with a view to their eventual inclusion in Annex XIV to Regulation (EC) No 1907/2006 – Time limit for bringing an action – Article 59(10) of Regulation No 1907/2006 – Article 59 of the Rules of Procedure – Inadmissibility.#Case T-160/20.

August 21, 2024 0 Comments

CELEX:62019CJ0445_RES: Judgment of the Court (Grand Chamber) of 24 November 2020.#Viasat Broadcasting UK Ltd v TV2/Danmark A/S and Kingdom of Denmark.#Request for a preliminary ruling from the Østre Landsret.#Reference for a preliminary ruling – State aid – Public-service broadcaster – Article 106(2) TFEU – Services of general economic interest – Aid compatible with the internal market – Article 108(3) TFEU – Notification – Failure to notify – Recipient’s obligation to pay interest in respect of the period during which that aid was unlawful – Calculation of interest – Amounts to be included.#Case C-445/19.

August 21, 2024 0 Comments

CELEX:62019CJ0147_RES: Judgment of the Court (Fifth Chamber) of 18 November 2020.#Atresmedia Corporación de Medios de Comunicación S.A. v Asociación de Gestión de Derechos Intelectuales (AGEDI) and Artistas e Intérpretes o Ejecutantes, Sociedad de Gestión de España (AIE).#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Intellectual property – Rights related to copyright – Directive 92/100/EEC – Article 8(2) – Directive 2006/115/EC – Article 8(2) – Communication to the public of an audiovisual work incorporating a phonogram or a reproduction of a phonogram – Single equitable remuneration.#Case C-147/19.

August 21, 2024 0 Comments

CELEX:62019CJ0059_RES: Judgment of the Court (Grand Chamber) of 24 November 2020.#Wikingerhof GmbH & Co. KG v Booking.com BV.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Jurisdiction – Article 7, points 1 and 2 – Special jurisdiction in matters relating to tort, delict or quasi-delict – Action seeking an injunction against commercial practices considered to be contrary to competition law – Allegation of abuse of a dominant position occurring in commercial practices covered by contractual provisions – Online accommodation booking platform booking.com.#Case C-59/19.

August 21, 2024 0 Comments

CELEX:62018TJ0430_RES: Judgment of the General Court (First Chamber, Extended Composition) of 16 December 2020.#American Airlines, Inc. v European Commission.#Competition – Concentrations – Air transport market – Decision declaring a concentration compatible with the internal market and the EEA Agreement – Commitments – Decision granting Grandfathering rights – Error of law – Concept of appropriate use.#Case T-430/18.

August 21, 2024 0 Comments

CELEX:62020CJ0354_RES: Judgment of the Court (Grand Chamber) of 17 December 2020.#L and P.#Request for a preliminary ruling from the Rechtbank Amsterdam.#Reference for a preliminary ruling – Urgent preliminary ruling procedure – Police and judicial cooperation in criminal matters – European arrest warrant – Framework Decision 2002/584/JHA – Article 1(3) – Article 6(1) – Surrender procedures between Member States – Conditions for execution – Charter of Fundamental Rights of the European Union – Second paragraph of Article 47 – Right of access to an independent and impartial tribunal – Systemic or generalised deficiencies – Concept of ‘issuing judicial authority’ – Taking into consideration of developments after the European arrest warrant concerned has been issued – Obligation of the execut

August 21, 2024 0 Comments

CELEX:62019CJ0342_RES: Judgment of the Court (First Chamber) of 17 December 2020.#Fabio De Masi and Yanis Varoufakis v European Central Bank.#Appeal – Access to European Central Bank (ECB) documents – Decision 2004/258/EC – Article 4(3) – Exceptions – Document received by the ECB – Opinion from an external service provider – Internal use as part of deliberations and preliminary consultations – Refusal to grant access.#Case C-342/19 P.

August 21, 2024 0 Comments

CELEX:62019TJ0134_RES: Judgment of the General Court (First Chamber) of 10 March 2021.#AM v European Investment Bank.#Civil service – EIB staff – Remuneration – Admissibility – Time limit for submitting a request to initiate the conciliation procedure – Act adversely affecting an official – Geographical mobility allowance – Transfer to an external office – Refusal to grant the allowance – Action for annulment and for damages.#Case T-134/19.

August 21, 2024 0 Comments

CELEX:62019TJ0736_RES: Judgment of the General Court (Fourth Chamber) of 16 December 2020.#HA v European Commission.#Civil service – Officials – Reimbursement of medical expenses – Reimbursement ceiling for sleep apnoea devices – Action for annulment – Measure not merely confirmatory – Sufficient interest to institute proceedings – Admissibility – Joint rules on sickness insurance for officials – General implementing provisions.#Case T-736/19.

August 21, 2024 0 Comments

CELEX:62021CJ0801_SUM: Judgment of the Court (Fifth Chamber) of 20 June 2024.#European Union Intellectual Property Office v Indo European Foods Ltd.#Appeal – EU trade mark – Application for EU figurative mark Abresham Super Basmati Selaa Grade One World’s Best Rice – Earlier non-registered United Kingdom word mark BASMATI – Regulation (EC) No 207/2009 – Article 8(4) – Regulation (EU) 2017/1001 – Article 72 – Relative ground for refusal – Opposition – Appeal before the Board of Appeal – Dismissal – Action before the General Court – Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community – Articles 126 and 127 – Transition period – Effects of the end of the transition period on the protection of

August 21, 2024 0 Comments

CELEX:62019CJ0316_RES: Judgment of the Court (Grand Chamber) of 17 December 2020.#European Commission v Republic of Slovenia.#Failure of a Member State to fulfil obligations – Article 343 TFEU – Privileges and immunities of the European Union – Statute of the European System of Central Banks (ESCB) and of the European Central Bank (ECB) – Article 39 – Privileges and immunities of the ECB – Protocol on the privileges and immunities of the European Union – Articles 2, 18 and 22 – Principle of the inviolability of the archives of the ECB – Seizure of documents at the premises of the Central Bank of Slovenia – Documents connected to the performance of the tasks of the ESCB and of the Eurosystem – Article 4(3) TEU – Principle of sincere cooperation.#Case C-316/19.

August 21, 2024 0 Comments

CELEX:62020CJ0416_RES: Judgment of the Court (Fourth Chamber) of 17 December 2020.#TR v Generalstaatsanwaltschaft Hamburg.#Request for a preliminary ruling from the Hanseatisches Oberlandesgericht Hamburg.#Reference for a preliminary ruling – Urgent preliminary ruling procedure – Police and judicial cooperation in criminal matters – Framework Decision 2002/584/JHA – European arrest warrant – Article 4a(1) – Surrender procedures between Member States – Conditions for execution – Grounds for optional non-execution – Exceptions – Mandatory execution – Sentence handed down in absentia – Absconding of the accused person – Directive (EU) 2016/343 – Articles 8 and 9 – Right to be present at the trial – Requirements in the event of a conviction in absentia – Verification upon surrender of the pers

August 21, 2024 0 Comments

CELEX:62018TJ0723_RES: Judgment of the General Court (Seventh Chamber, Extended Composition) of 3 March 2021.#João Miguel Barata v European Parliament.#Civil service – Officials – Promotion – Certification procedure – Exclusion of the applicant from the final list of officials entitled to take part in the training programme – Article 45a of the Staff Regulations – Action for annulment – Communication by registered letter – Article 26 of the Staff Regulations – Registered letter not collected by the person to whom it was addressed – Starting point of the period prescribed for instituting proceedings – Admissibility – Obligation to state reasons – Right to be heard – Principle of sound administration – Proportionality – Rules on the use of languages.#Case T-723/18.

August 21, 2024 0 Comments
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