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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:62021TJ0268_RES: Judgment of the General Court (Tenth Chamber) of 24 May 2023 (Extracts).#Ryanair DAC v European Commission.#State aid – Italian air transport market – Compensation scheme for airlines with an Italian operating licence – Decision not to raise any objections – Aid intended to make good the damage caused by an exceptional occurrence – Obligation to state reasons.#Case T-268/21.

August 1, 2024 0 Comments

CELEX:62021TJ0039_RES: Judgment of the General Court (Seventh Chamber, Extended Composition) of 19 April 2023.#PP and Others v European Parliament.#Civil service – Officials – Health crisis linked to the COVID-19 pandemic – Decision authorising part-time work in order to take care of relatives outside the place of employment – No possibility of teleworking full time outside the place of employment – Irregularity in the pre-litigation procedure – Decision granting a request to work part time – No legal interest in bringing proceedings – Inadmissibility – Remuneration – Suspension of the expatriation allowance – Articles 62 and 69 of the Staff Regulations – Infringement of Article 4 of Annex VII to the Staff Regulations.#Case T-39/21.

August 1, 2024 0 Comments

CELEX:62020TJ0451_RES: Judgment of the General Court (Fifth Chamber, Extended Composition) of 24 May 2023.#Meta Platforms Ireland Ltd, formerly Facebook Ireland Ltd v European Commission.#Competition – Data market – Administrative procedure – Article 18(3) and Article 24(1)(d) of Regulation (EC) No 1/2003 – Request for information – Virtual data room – Obligation to state reasons – Legal certainty – Rights of the defence – Necessity of the information requested – Misuse of powers – Right to privacy – Proportionality – Principle of good administration – Professional secrecy.#Case T-451/20.

August 1, 2024 0 Comments

CELEX:62021TJ0002_RES: Judgment of the General Court (Tenth Chamber) of 24 May 2023.#Emmentaler Switzerland v European Union Intellectual Property Office.#EU trade mark – International registration designating the European Union – Word mark EMMENTALER – Absolute ground for refusal – Descriptive character – Article 7(1)(c) of Regulation (EU) 2017/1001 – Collective mark – Article 74(2) of Regulation 2017/1001 – Obligation to state reasons – Article 94 of Regulation 2017/1001.#Case T-2/21.

August 1, 2024 0 Comments

CELEX:62020TJ0321_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 17 May 2023.#enercity AG v European Commission.#Competition – Concentrations – German electricity market – Decision declaring the concentration compatible with the internal market – Action for annulment – Lack of locus standi – Lack of active participation – Inadmissibility.#Case T-321/20.

August 1, 2024 0 Comments

CELEX:62021TJ0054_RES: Judgment of the General Court (Sixth Chamber) of 26 April 2023 (Extracts).#OHB System AG v European Commission.#Public supply contracts – Tendering procedure – Competitive dialogue – Procurement of Galileo transition satellites – Rejection of a tenderer’s tender – Exclusion criteria – Serious professional misconduct on the part of a tenderer – No final judgment or final administrative decision – Referral to the panel referred to in Article 143 of the Financial Regulation – Equal treatment – Abnormally low tender – Manifest error of assessment.#Case T-54/21.

August 1, 2024 0 Comments

CELEX:62021TJ0309_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 7 June 2023.#TC v European Parliament.#Law governing the institutions – Rules governing expenses and allowances for Members of Parliament – Parliamentary assistance allowance – Recovery of sums unduly paid – Reasonable time – Burden of proof – Right to be heard – Protection of personal data – Article 9 of Regulation (EU) 2018/1725 – Article 26 of the Staff Regulations.#Case T-309/21.

August 1, 2024 0 Comments

CELEX:62020TJ0557_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 26 April 2023.#Single Resolution Board v European Data Protection Supervisor.#Protection of personal data – Procedure for granting compensation to shareholders and creditors following the resolution of a bank – Decision of the EDPS in which it found that the SRB failed to fulfil its obligations concerning the processing of personal data – Article 15(1)(d) of Regulation (EU) 2018/1725 – Concept of personal data – Article 3(1) of Regulation 2018/1725 – Right of access to the file.#Case T-557/20.

August 1, 2024 0 Comments

CELEX:62022TJ0186_RES: Judgment of the General Court (Third Chamber, Extended Composition) of 5 June 2024.#BNP Paribas v European Central Bank.#Economic and monetary policy – Supervision of credit institutions – Specific supervisory tasks conferred on the ECB – Setting of prudential requirements – Irrevocable payment commitments – Force of res judicata – Misuse of powers – Manifest error of assessment – Principle of sound administration – Proportionality.#Case T-186/22.

August 1, 2024 0 Comments

CELEX:62021TJ0757_RES: Judgment of the General Court (Seventh Chamber) of 26 April 2023 (Extracts).#Activa - Grillküche GmbH v European Union Intellectual Property Office.#Community design – Invalidity proceedings – Registered Community design representing apparatus for grilling – Disclosure of the earlier design – Article 7(2) of Regulation (EC) No 6/2002.#Case T-757/21.

August 1, 2024 0 Comments

CELEX:62022TJ0143_RES: Judgment of the General Court (Fourth Chamber) of 7 June 2023 (Extracts).#OP v European Parliament.#Civil service – Officials – Survivor’s pension – Refusal to grant – Surviving spouse – Eligibility conditions – Duration of the marriage – Plea of illegality – Article 80, first paragraph, of the Staff Regulations – Article 2 of Annex VII to the Staff Regulations – Orphans’ pension – Refusal to grant – Concept of ‘dependent child’ – Error of law.#Case T-143/22.

August 1, 2024 0 Comments

CELEX:62021TJ0326_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 21 June 2023 (Extracts).#Guangdong Haomei New Materials Co. Ltd and Guangdong King Metal Light Alloy Technology Co. Ltd v European Commission.#Dumping – Importation of aluminium extrusions originating in China – Implementing Regulation (EU) 2021/546 – Imposition of a definitive anti-dumping duty – Article 1(4) of Regulation (EU) 2016/1036 – Definition of the product concerned – Determination of the normal value – Article 2(6a) of Regulation 2016/1036 – Report finding significant distortions in the exporting country – Burden of proof – Use of a representative country – Article 3(1), (2), (3), (5) and (6) of Regulation EU 2016/1036 – Injury – Economic factors and indices having a bearing on the sta

August 1, 2024 0 Comments

CELEX:62017TJ0571(01)_RES: Judgment of the General Court (Seventh Chamber, Extended Composition) of 21 June 2023 (Extracts).#UG v European Commission.#Civil service – Contract staff – Contract of indefinite duration – Termination of contract – Article 47(c)(i) of the CEOS – Incompetence – Conduct in the service and attitude at work incompatible with the interests of the service – Obligation to state reasons – Right to be heard – Entitlement to parental leave – Article 42a of the Staff Regulations – Application of the minimum requirements in Directives 2010/18/EU and 2002/14/EC to officials and other servants of the European Union – Articles 27, 30 and 33 of the Charter of Fundamental Rights – Workers’ right to information and consultation – Article 24b of the Staff Regulations – Manifest e

August 1, 2024 0 Comments

CELEX:62022TJ0145_RES: Judgment of the General Court (Sixth Chamber) of 28 June 2023.#CEDC International sp. z o.o. v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for a three-dimensional EU trade mark – Shape of a blade of grass in a bottle – Earlier national trade marks – Relative ground for refusal – Article 8(3) of Regulation (EC) No 40/94 (now Article 8(3) of Regulation (EU) 2017/1001) – Concept of ‘agent’ or ‘representative’ – Requirement for a direct contractual agreement.#Case T-145/22.

August 1, 2024 0 Comments

CELEX:62021TJ0403_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 17 July 2024 (Extracts).#Norddeutsche Landesbank – Girozentrale v Single Resolution Board.#Economic and Monetary Union – Banking Union – Single Resolution Mechanism for credit institutions and certain investment firms (SRM) – Single Resolution Fund (SRF) – Decision of the SRB on the calculation of the 2021 ex ante contributions – Duty to state reasons – Equal treatment – Proportionality – SRB’s discretion – Manifest error of assessment – Plea of illegality – Commission’s discretion – Limitation of temporal effects of the judgment.#Case T-403/21.

August 1, 2024 0 Comments

CELEX:62022TJ0371_RES: Judgment of the General Court (Ninth Chamber) of 17 July 2024 (Extracts).#Marco Montanari v EUCAP Sahel Niger.#Case T-371/22.

August 1, 2024 0 Comments

CELEX:62022TJ0142_RES:           Arrêt du Tribunal (huitième chambre élargie) du 17 juillet 2024 (Extraits).#Landesbank Baden-Württemberg contre Conseil de résolution unique.#Union économique et monétaire – Union bancaire – Mécanisme de résolution unique des établissements de crédit et de certaines entreprises d’investissement (MRU) – Fonds de résolution unique (FRU) – Décision du CRU sur le calcul des contributions ex ante pour 2017 – Obligation de motivation – Protection juridictionnelle effective – Égalité de traitement – Principe de proportionnalité – Marge d’appréciation du CRU – Exception d’illégalité – Marge d’appréciation de la Commission – Limitation des effets de l’arrêt dans le temps.#Affaire T-142/22.

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August 1, 2024 0 Comments

CELEX:62021TJ0079_RES: Judgment of the General Court (Ninth Chamber) of 14 June 2023 (Extracts).#Ryanair DAC and Airport Marketing Services Ltd v European Commission.#State aid – Agreements concluded with the airline Ryanair and its subsidiary Airport Marketing Services – Marketing services – Decision declaring the aid incompatible with the internal market and ordering its recovery – Advantage – ‘Real need’ test – Articles 41 and 47 of the Charter of Fundamental Rights – Right of access to the file – Right to be heard.#Case T-79/21.

August 1, 2024 0 Comments

CELEX:62020TJ0585_RES: Judgment of the General Court (Third Chamber, Extended Composition) of 14 June 2023.#Polwax S.A. v European Commission.#Competition – Concentrations – Upstream market for slack wax – Downstream market for paraffin waxes – Decision declaring the concentration compatible with the internal market and the EEA Agreement – Absence of commitment to supply slack wax – Vertical effects – Foreclosure of the input market.#Case T-585/20.

August 1, 2024 0 Comments

CELEX:62021TJ0034_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 10 May 2023.#Ryanair DAC and Condor Flugdienst GmbH v European Commission.#State aid – German air transport market – Aid granted by Germany to an airline in the context of the COVID-19 pandemic – Recapitalisation of Deutsche Lufthansa – Decision not to raise any objections – Temporary Framework for State aid measures – Actions for annulment – Locus standi – Substantial effect on competitive position – Admissibility – Significant market power – Additional measures to preserve effective competition on the market – Obligation to state reasons.#Joined Cases T-34/21 and T-87/21.

August 1, 2024 0 Comments
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