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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:62019TJ0256_RES: Judgment of the General Court (Fourth Chamber) of 24 November 2021 (Extracts).#Bashar Assi v Council of the European Union.#Common foreign and security policy – Restrictive measures adopted against Syria – Freezing of funds – Errors of assessment – Proportionality – Right to property – Right to pursue an economic activity – Misuse of powers – Obligation to state reasons – Rights of the defence – Right to a fair trial.#Case T-256/19.

August 13, 2024 0 Comments

CELEX:62020TJ0678_RES: Judgment of the General Court (Eighth Chamber) of 10 November 2021.#Solar Electric Holding and Others v European Commission.#State aid – Market for electricity produced from renewable energy sources, including photovoltaic energy – Obligation under French law to purchase electricity at a price higher than the market price – Rejection of a complaint – Article 12(1) and Article 24(2) Regulation (EU) 2015/1589 – Scope.#Case T-678/20.

August 13, 2024 0 Comments

CELEX:62019CJ0748_RES: Judgment of the Court (Grand Chamber) of 16 November 2021.#Criminal proceedings against WB and Others.#Requests for a preliminary ruling from the Sąd Okręgowy w Warszawie.#References for a preliminary ruling – Rule of law – Independence of the judiciary – Second subparagraph of Article 19(1) TEU – National legislation providing the possibility for the Minister for Justice to second judges to higher courts and to terminate those secondments – Adjudicating panels in criminal cases including judges seconded by the Minister for Justice – Directive (EU) 2016/343 – Presumption of innocence.#Joined Cases C-748/19 to C-754/19.

August 13, 2024 0 Comments

CELEX:62020TJ0443_RES: Judgment of the General Court (Fifth Chamber) of 10 November 2021 (Extracts).#Sanford LP v European Union Intellectual Property Office.#Community design – Invalidity proceedings – Registered Community design representing a label – Earlier design – Proof of disclosure – Article 7(1) of Regulation (EC) No 6/2002 – Evidence submitted after the expiry of the prescribed time limit – Board of Appeal’s discretion – Article 63(2) of Regulation No 6/2002 – Ground for invalidity – No individual character – Article 6 and Article 25(1)(b) of Regulation No 6/2002.#Case T-443/20.

August 13, 2024 0 Comments

CELEX:62019CJ0833_RES: Judgment of the Court (Grand Chamber) of 23 November 2021.#Council of the European Union v Hamas.#Appeal – Common foreign and security policy – Fight against terrorism – Restrictive measures against certain persons and entities – Freezing of funds – Common Position 2001/931/CFSP – Regulation (EC) No 2580/2001 – Continued inclusion of an organisation on the list of persons, groups and entities involved in terrorist acts – Statement of individual reasons notified to the organisation set out in a separate document from that containing a general statement of reasons – Authentication of the statement of individual reasons – Article 297(2) TFEU.#Case C-833/19 P.

August 13, 2024 0 Comments

CELEX:62020TJ0700_RES: Judgment of the General Court (Tenth Chamber) of 1 December 2021.#Gabriele Schmid v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU figurative mark Steirisches Kürbiskernöl g. g. A GESCHÜTZTE GEOGRAFISCHE ANGABE – Absolute ground for refusal – Trade mark including badges, emblems or escutcheons – Emblem of one of the areas of action of the European Union – Protected geographical indications – Article 7(1)(i) of Regulation (EC) No 207/2009 (now Article 7(1)(i) of Regulation (EU) 2017/1001).#Case T-700/20.

August 13, 2024 0 Comments

CELEX:62019CJ0564_RES: Judgment of the Court (Grand Chamber) of 23 November 2021.#Criminal proceedings against IS.#Request for a preliminary ruling from the Pesti Központi Kerületi Bíróság.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive 2010/64/EU – Article 5 – Quality of the interpretation and translation – Directive 2012/13/EU – Right to information in criminal proceedings – Article 4(5) and Article 6(1) – Right to information about the accusation – Right to interpretation and translation – Directive 2016/343/EU – Right to an effective remedy and to a fair trial – Article 48(2) of the Charter of Fundamental Rights of the European Union – Article 267 TFEU – Second subparagraph of Article 19(1) TEU – Admissibility – Appeal in the interests of the

August 13, 2024 0 Comments

CELEX:62019TJ0257_RES: Judgment of the General Court (Fourth Chamber) of 24 November 2021 (Extracts).#Khaldoun Al Zoubi v Council of the European Union.#Common foreign and security policy – Restrictive measures against Syria – Freezing of funds – Errors of assessment.#Case T-257/19.

August 13, 2024 0 Comments

CELEX:62019CJ0821_RES: Judgment of the Court (Grand Chamber) of 16 November 2021.#European Commission v Hungary.#Actions for failure to fulfil obligations – Area of freedom, security and justice – Asylum policy – Directives 2013/32/EU and 2013/33/EU – Procedure for granting international protection – Grounds of inadmissibility – Concepts of ‘safe third country’ and ‘first country of asylum’ – Assistance given to asylum seekers – Criminalisation – Prohibition on entry to the border transit zone of the relevant Member State.#Case C-821/19.

August 13, 2024 0 Comments

CELEX:62019TJ0495_RES: Judgment of the General Court (Tenth Chamber) of 10 November 2021.#Romania v European Commission.#Law governing the institutions – European citizens’ initiative – Cohesion policy – National minority regions – Registration decision – Action for annulment – Actionable measure – Admissibility – Article 4(2)(b) of Regulation (EU) No 211/2011 – Obligation to state reasons.#Case T-495/19.

August 13, 2024 0 Comments

CELEX:62019TJ0259_RES: Judgment of the General Court (Fourth Chamber) of 24 November 2021 (Extracts).#Aman Dimashq JSC v Council of the European Union.#Common foreign and security policy – Restrictive measures against Syria – Freezing of funds – Error of assessment – Proportionality – Right to property – Right to pursue an economic activity – Misuse of powers – Obligation to state reasons – Rights of the defence – Right to a fair trial – Right to effective judicial protection.#Case T-259/19.

August 13, 2024 0 Comments

CELEX:62020TJ0370_RES: Judgment of the General Court (Fourth Chamber) of 24 November 2021.#KL v European Investment Bank.#Civil service – EIB staff – State of health – Fitness to work – Unjustified absence – Action for annulment – Definition of invalidity – Unlimited jurisdiction – Disputes of a financial character – Retroactive payment of the invalidity pension – Action for damages.#Case T-370/20.

August 13, 2024 0 Comments

CELEX:62020TJ0193_RES: Judgment of the General Court (Tenth Chamber) of 10 November 2021.#Eternit v European Union Intellectual Property Office.#Community design – Invalidity proceedings – Community design representing a building panel – Earlier design representing a panel for a noise-reduction wall – Ground for invalidity – No individual character – Sector concerned – Informed user – Degree of freedom of the designer – No different overall impression – Relevance of goods actually marketed – Article 6 and Article 25(1)(b) of Regulation (EC) No 6/2002.#Case T-193/20.

August 13, 2024 0 Comments

CELEX:62017TJ0612_RES: Judgment of the General Court (Ninth Chamber, Extended Composition) of 10 November 2021.#Google LLC, formerly Google Inc. and Alphabet, Inc. v European Commission.#Competition – Abuse of dominant position – Online general search services and specialised product search services – Decision finding an infringement of Article 102 TFEU and Article 54 of the EEA Agreement – Leveraging abuse – Competition on the merits or anticompetitive practice – Conditions of access by competitors to a dominant undertaking’s service the use of which cannot be effectively replaced – Dominant undertaking favouring the display of results from its own specialised search service – Effects – Need to establish a counterfactual scenario – None – Objective justifications – None – Possibility of i

August 13, 2024 0 Comments

CELEX:62020CJ0251_RES: Judgment of the Court (Grand Chamber) of 21 December 2021.#Gtflix Tv v DR.#Request for a preliminary ruling from the Cour de cassation (France).#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction and the enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Article 7(2) – Special jurisdiction in matters relating to tort, delict or quasi-delict – Publication on the internet of allegedly disparaging comments concerning a person – Place where the harmful event occurred – Courts of each Member State in which content placed online is or has been accessible.#Case C-251/20.

August 13, 2024 0 Comments

CELEX:62019CJ0357_RES: Judgment of the Court (Grand Chamber) of 21 December 2021.#Criminal proceedings against PM and Others.#Requests for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie and Tribunalul Bihor.#Reference for a preliminary ruling – Decision 2006/928/EC – Mechanism for cooperation and verification of progress in Romania to address specific benchmarks in the areas of judicial reform and the fight against corruption – Legal nature and effects – Binding on Romania – Rule of law – Judicial independence – Second subparagraph of Article 19(1) TEU – Article 47 of the Charter of Fundamental Rights of the European Union – Fight against corruption – Protection of the European Union’s financial interests – Article 325(1) TFEU – ‘PFI’ Convention – Criminal proceedings –

August 13, 2024 0 Comments

CELEX:62015TJ0602_RES: Judgment of the General Court (Second Chamber, Extended Composition) of 10 November 2021.#Liam Jenkinson v Council of the European Union and Others.#Arbitration clause – International civilian staff of EU international missions – Recruitment on a contractual basis – Consecutive fixed-term contracts – Claim that all contractual relationships should be re-categorised as a ‘contract of indefinite duration’ – Action for contractual liability – Action for non-contractual liability.#Case T-602/15 RENV.

August 13, 2024 0 Comments

Razširjeno pojasnilo o uvrščanju kombiniranih in drugih motornih vozil v kombinirano nomenklaturo (KN)

To pojasnilo nadomešča pojasnilo FURS, št. 4245-167/2021-55, z dne 11. 9. 2023.

Razširjeno pojasnilo o uvrščanju kombiniranih in drugih motornih vozil v kombinirano nomenklaturo (KN)

August 13, 2024 0 Comments

Razširjeno pojasnilo o uvrščanju kombiniranih in drugih motornih vozil v kombinirano nomenklaturo (KN)

To pojasnilo nadomešča pojasnilo FURS, št. 4245-167/2021-55, z dne 11. 9. 2023.

Razširjeno pojasnilo o uvrščanju kombiniranih in drugih motornih vozil v kombinirano nomenklaturo (KN)

August 13, 2024 0 Comments

Razširjeno pojasnilo o uvrščanju kombiniranih in drugih motornih vozil v kombinirano nomenklaturo (KN)

To pojasnilo nadomešča pojasnilo FURS, št. 4245-167/2021-55, z dne 11. 9. 2023.

Razširjeno pojasnilo o uvrščanju kombiniranih in drugih motornih vozil v kombinirano nomenklaturo (KN)

August 13, 2024 0 Comments
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