Išči

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:62020TJ0275_RES: Judgment of the General Court (Seventh Chamber, Extended Composition) of 23 November 2022.#Westfälische Drahtindustrie GmbH and Others v European Commission.#Action for annulment and for damages – Competition – Agreements, decisions and concerted practices – European market for prestressing steel – Decision finding an infringement of Article 101 TFEU and Article 53 of the EEA Agreement – Suspension of the obligation to provide a bank guarantee – Payment by instalments on a provisional basis – Judgment annulling the decision in part and setting a fine in an amount identical to the amount of the fine originally imposed – Application of payments made on a provisional basis – Default interest – First paragraph of Article 266 TFEU – Unjust enrichment – Sufficiently seriou

August 6, 2024 0 Comments

CELEX:62020TJ0122_RES: Judgment of the General Court (Seventh Chamber) of 16 November 2022 (Extracts).#Sciessent LLC v European Commission.#Biocidal products – Active substances – Silver zeolite and silver copper zeolite – Refusal of approval for product-types 2 and 7 – Article 4 and Article 19(1)(b) of Regulation (EU) No 528/2012 – Efficacy – Active substances for use in treated articles – Assessment of the efficacy of the treated articles themselves – Competence of the Commission – Principle of non-discrimination – Legal certainty – Legitimate expectations.#Cases T-122/20 and T-123/20.

August 6, 2024 0 Comments

CELEX:62021TJ0158_RES: Judgment of the General Court (Eighth Chamber) of 9 November 2022.#Citizens' Committee of the European Citizens' Initiative 'Minority SafePack – one million signatures for diversity in Europe' v European Commission.#Law governing the institutions – European citizens’ initiative – ‘Minority SafePack – one million signatures for diversity in Europe’ – Commission communication setting out the reasons for not adopting the proposals for legal acts contained in the European citizens’ initiative – Obligation to state reasons – Equal treatment – Principle of sound administration – Manifest error of assessment.#Case T-158/21.

August 6, 2024 0 Comments

CELEX:62019TJ0502_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 12 October 2022.#Francesca Corneli v European Central Bank.#Economic and monetary union – Banking union – Recovery and resolution of credit institutions – Early intervention measures – Decision of the ECB to place Banca Carige under temporary administration – Action for annulment – Action brought by a shareholder – Standing to bring proceedings – Interest separate from that of the bank – Admissibility – Error of law in the determination of the legal basis – Interpretation of national law by the EU Courts in conformity with EU law – Limit – Prohibition on interpreting national law contra legem.#Case T-502/19.

August 6, 2024 0 Comments

CELEX:62021TJ0401_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 30 November 2022.#KN v European Parliament.#Law governing the institutions – Member of the EESC – Discharge procedure in respect of the implementation of the budget of the EESC for the financial year 2019 – Parliament resolution designating the applicant as the perpetrator of psychological harassment – Action for annulment – Act not open to challenge – Inadmissibility – Action for damages – Protection of personal data – Presumption of innocence – Obligation of confidentiality – Principle of good administration – Proportionality – Sufficiently serious breach of a rule of law intended to confer rights on individuals.#Case T-401/21.

August 6, 2024 0 Comments

CELEX:62021TJ0618_RES: Judgment of the General Court (Seventh Chamber) of 5 October 2022.#WV v Translation Centre for the Bodies of the European Union.#Civil service – Members of the temporary staff – Sick leave – Unjustified absences – Termination of the contract without notice – Article 16 of the CEOS – Article 48(b) of the CEOS – Liability.#Case T-618/21.

August 6, 2024 0 Comments

CELEX:62020CJ0713_RES: Judgment of the Court (Second Chamber) of 13 October 2022.#Raad van bestuur van de Sociale verzekeringsbank and Y v X and Raad van bestuur van de Sociale verzekeringsbank.#Request for a preliminary ruling from the Centrale Raad van Beroep.#Reference for a preliminary ruling – Social security for migrant workers – Regulation (EC) No 883/2004 – Article 11(3)(a) and (e) – Person residing in one Member State and employed in another Member State – Employment contract or contracts entered into with a single temporary employment agency – Temporary work assignments – Intervening periods – Determination of the legislation applicable during intervening periods between temporary work assignments – Termination of the employment relationship.#Case C-713/20.

August 6, 2024 0 Comments

CELEX:62021TJ0524_RES: Judgment of the General Court (Eighth Chamber) of 12 October 2022 (Extracts).#Hans-Wilhelm Saure v European Commission.#Access to documents – Regulation (EC) No 1049/2001 – Commission correspondence with AstraZeneca and the German authorities concerning the quantity of COVID-19 vaccines and their delivery times – Exception relating to the protection of court proceedings – Documents having been produced in the context of court proceedings that were closed at the time of adoption of the decision refusing access to those documents – Exception relating to the protection of privacy and the integrity of the individual – Exception relating to the protection of commercial interests of a third party.#Case T-524/21.

August 6, 2024 0 Comments

CELEX:62019TJ0850_RES: Judgment of the General Court (First Chamber) of 19 October 2022.#Hellenic Republic v European Commission.#State aid – Activities linked to the production, processing and marketing of agricultural products – State aid schemes established by Greece in the form of interest subsidies and State guarantees on existing loans and new loans in order to make good the damage caused by natural disasters or exceptional occurrences – Decision declaring the aid schemes incompatible with the internal market and unlawful and ordering recovery of the aid paid – Aid limited to affected geographical areas – Advantage – Selective nature – Principle of sound administration – Duration of the procedure – Legitimate expectation – Limitation period – Article 17 of Regulation (EU) 2015/1589.#

August 6, 2024 0 Comments

CELEX:62020TJ0761_RES: Judgment of the General Court (Tenth Chamber) of 5 October 2022 (Extracts).#European Dynamics Luxembourg SA v European Central Bank.#Public procurement – Tendering procedure – Exclusion from the procurement procedure – Abnormally low offer – Attempts to unduly influence the decision-making process – Failure to observe the rules on communication – Proportionality – Obligation to state reasons – Misuse of powers – Non-contractual liability.#Case T-761/20.

August 6, 2024 0 Comments

CELEX:62021TJ0088_RES: Judgment of the General Court (Seventh Chamber, Extended Composition) of 12 October 2022 (Extracts).#Sandra Paesen v European External Action Service.#Civil service – Official – EEAS staff posted to a third country – Head of delegation – Management trial period – Final assessment report for the management trial period – Act not having an adverse effect – Inadmissibility – Reassignment to a non-management post at EEAS headquarters – Obligation to state reasons – Right to be heard – Conditions for application to heads of delegation of Article 11 of Commission Decision C(2008) 5028/2 of 9 September 2008 on middle management staff – Non-inclusion of documents in the personnel file – Interests of the service – Misuse of powers – Request for assistance – Decision rejecting

August 6, 2024 0 Comments

CELEX:62021TJ0222_RES: Judgment of the General Court (Ninth Chamber) of 12 October 2022 (Extracts).#Shopify Inc. v European Union Intellectual Property Office.#EU trade mark – Cancellation proceedings – EU figurative mark Shoppi – Earlier EU word mark SHOPIFY – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) and Article 53(1)(a) of Regulation (EC) No 207/2009 (now Article 8(1)(b) and Article 60(1)(a) of Regulation (EU) 2017/1001) – Lack of enhanced distinctiveness of the earlier mark – Agreement on the withdrawal of the United Kingdom from the European Union and from Euratom (Brexit).#Case T-222/21.

August 6, 2024 0 Comments

CELEX:62021TJ0273_RES: Judgment of the General Court (Fifth Chamber) of 26 October 2022 (Extracts).#The Bazooka Companies, Inc. v European Union Intellectual Property Office.#EU trade mark – Revocation proceedings – Three-dimensional EU trade mark – Shape of a baby’s bottle – Genuine use of the mark – Point (a) of the second subparagraph of Article 18(1) and Article 58(1)(a) of Regulation (EU) 2017/1001 – Nature of use of the mark – Form differing in elements which do not alter the distinctive character – Obligation to state reasons.#Case T-273/21.

August 6, 2024 0 Comments

CELEX:62022CJ0435_RES: Judgment of the Court (Grand Chamber) of 28 October 2022.#Criminal proceedings against HF.#Request for a preliminary ruling from the Oberlandesgericht München.#Reference for a preliminary ruling – Urgent preliminary ruling procedure – Judicial cooperation in criminal matters – Charter of Fundamental Rights of the European Union – Article 50 – Convention implementing the Schengen Agreement – Article 54 – Principle ne bis in idem – Extradition agreement between the European Union and the United States of America – Extradition of a third-country national to the United States under a bilateral treaty concluded by a Member State – National who has been convicted by final judgment for the same acts and has served his sentence in full in another Member State.#Case C-435/22

August 6, 2024 0 Comments

CELEX:62020CJ0677_RES: Judgment of the Court (Grand Chamber) of 18 October 2022.#Industriegewerkschaft Metall (IG Metall) and ver.di - Vereinte Dienstleistungsgewerkschaft v SAP SE and SE-Betriebsrat der SAP SE.#Request for a preliminary ruling from the Bundesarbeitsgericht.#Reference for a preliminary ruling – Social policy – European company – Directive 2001/86/EC – Involvement of employees in decision-making within the European company – Article 4(4) – European company established by means of transformation – Content of the negotiated agreement – Election of employees’ representatives as members of the Supervisory Board – Election procedure providing for a separate ballot in respect of the trade union representatives.#Case C-677/20.

August 6, 2024 0 Comments

CELEX:62019CJ0873_RES: Judgment of the Court (Grand Chamber) of 8 November 2022.#Deutsche Umwelthilfe eV v Bundesrepublik Deutschland.#Request for a preliminary ruling from the Schleswig-Holsteinisches Verwaltungsgericht.#Reference for a preliminary ruling – Environment – Aarhus Convention – Access to justice – Article 9(3) – Charter of Fundamental Rights of the European Union – Article 47, first paragraph – Right to effective judicial protection – Environmental association – Standing of such an association to bring an action before a national court against EC type-approval granted to certain vehicles – Regulation (EC) No 715/2007 – Article 5(2)(a) – Motor vehicles – Diesel engine – Pollutant emissions – Valve for exhaust gas recirculation (EGR valve) – Reduction of nitrogen oxide (NOx) em

August 6, 2024 0 Comments

CELEX:62022CJ0615_INF: Judgment of the Court (Sixth Chamber) of 7 December 2023.#HV and HW v European Centre for Disease Prevention and Control (ECDC).#Appeal – Civil service – European Centre for Disease Prevention and Control (ECDC) – Members of the temporary staff – Psychological harassment – Working conditions – Material and non-material damage – Action for annulment and claim for damages.#Case C-615/22 P.

August 6, 2024 0 Comments

EU sprejela nov paket omejevalnih ukrepov proti Belorusiji

Bistvene spremembe Uredbe 765/2006 o omejevalnih ukrepih, ki veljajo pri trgovanju z Belorusijo:

  • spremenjene so posamezne priloge k uredbi, ki vsebujejo blago, za katero veljajo prepovedi oziroma omejitve pri uvozu/izvozu,
  • prepoved izvoza strelnega orožja, blaga z dvojno rabo, blaga in tehnologije v letalskem, pomorskem, vesoljskem in obrambnem sektorju ter luksuznega blaga v Belorusijo,
  • razširjen je seznam fizičnih ali pravnih oseb, za katere veljajo prepovedi oziroma omejitve pri trgovanju,
  • prepoved uvoza zlata, diamantov, helija, premoga in mineralnih izdelkov, vključno s surovo nafto, iz Belorusije,
  • zahtevano je, da izvozniki EU v svoje pogodbe vključijo t. i. „klavzulo o prepovedi izvoza v Belorusijo.

Z zadevnimi spremembami se želijo poenotiti omejevalni ukrepi kot veljajo za Rusijo. 

August 5, 2024 0 Comments

EU sprejela nov paket omejevalnih ukrepov proti Belorusiji

Bistvene spremembe Uredbe 765/2006 o omejevalnih ukrepih, ki veljajo pri trgovanju z Belorusijo:

  • spremenjene so posamezne priloge k uredbi, ki vsebujejo blago, za katero veljajo prepovedi oziroma omejitve pri uvozu/izvozu,
  • prepoved izvoza strelnega orožja, blaga z dvojno rabo, blaga in tehnologije v letalskem, pomorskem, vesoljskem in obrambnem sektorju ter luksuznega blaga v Belorusijo,
  • razširjen je seznam fizičnih ali pravnih oseb, za katere veljajo prepovedi oziroma omejitve pri trgovanju,
  • prepoved uvoza zlata, diamantov, helija, premoga in mineralnih izdelkov, vključno s surovo nafto, iz Belorusije,
  • zahtevano je, da izvozniki EU v svoje pogodbe vključijo t. i. „klavzulo o prepovedi izvoza v Belorusijo.

Z zadevnimi spremembami se želijo poenotiti omejevalni ukrepi kot veljajo za Rusijo. 

August 5, 2024 0 Comments

EU sprejela nov paket omejevalnih ukrepov proti Belorusiji

Bistvene spremembe Uredbe 765/2006 o omejevalnih ukrepih, ki veljajo pri trgovanju z Belorusijo:

  • spremenjene so posamezne priloge k uredbi, ki vsebujejo blago, za katero veljajo prepovedi oziroma omejitve pri uvozu/izvozu,
  • prepoved izvoza strelnega orožja, blaga z dvojno rabo, blaga in tehnologije v letalskem, pomorskem, vesoljskem in obrambnem sektorju ter luksuznega blaga v Belorusijo,
  • razširjen je seznam fizičnih ali pravnih oseb, za katere veljajo prepovedi oziroma omejitve pri trgovanju,
  • prepoved uvoza zlata, diamantov, helija, premoga in mineralnih izdelkov, vključno s surovo nafto, iz Belorusije,
  • zahtevano je, da izvozniki EU v svoje pogodbe vključijo t. i. „klavzulo o prepovedi izvoza v Belorusijo.

Z zadevnimi spremembami se želijo poenotiti omejevalni ukrepi kot veljajo za Rusijo. 

August 5, 2024 0 Comments
RSS
First442443444445447449450451Last