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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.


 

Povrhnji davek – prilagojeni kvalificirani dohodek

July 26, 2024 0 Comments

CELEX:62021TJ0383_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 20 December 2023.#La Banque postale 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 – Principle of good administration – Principle of effective judicial protection – Plea of illegality – Limitation of the temporal effects of the judgment.#Case T-383/21.

July 26, 2024 0 Comments

CELEX:62021TJ0166_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 20 December 2023.#Autorità di sistema portuale del Mar Ligure occidentale and Others v European Commission.#State aid – Taxation of port authorities in Italy – Exemption from corporate income tax – Decision declaring aid incompatible with the internal market – Existing aid – Concept of ‘undertaking’ – Concept of ‘economic activity’ – Advantage – Selectivity – Distortion of competition – Effect on trade between Member States – Equal treatment.#Case T-166/21.

July 26, 2024 0 Comments

CELEX:62021TJ0415_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 20 December 2023.#Banca Popolare di Bari SpA v European Commission.#Case T-415/21.

July 26, 2024 0 Comments

CELEX:62021TJ0053_RES: Judgment of the General Court (Fifth Chamber, Extended Composition) of 20 December 2023 (Extracts).#EVH GmbH v European Commission.#Competition – Concentrations – German electricity and gas markets – Decision declaring the concentration to be compatible with the internal market – Obligation to state reasons – Concept of a ‘single concentration’ – Right to effective judicial protection – Right to be heard – Definition of the market – Analysis period – Assessment of the effects of the transaction on competition – Manifest errors of assessment – Commitments – Duty of diligence.#Case T-53/21.

July 26, 2024 0 Comments

CELEX:62017TJ0113_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 20 December 2023 (Extracts).#Crédit agricole SA and Crédit agricole Corporate and Investment Bank v European Commission.#Competition – Agreements, decisions and concerted practices – Euro Interest Rate Derivatives sector – Decision establishing an infringement of Article 101 TFEU and Article 53 of the EEA Agreement – Manipulation of the Euribor Interbank Benchmark Rates – Exchange of confidential information – Restriction of competition by object – Single and continuous infringement – ‘Hybrid’ procedure staggered over time – Presumption of innocence – Impartiality – Fines – Basic amount – Value of sales – Article 23(2) and (3) of Regulation (EC) No 1/2003 – Obligation to state reasons – Amending d

July 26, 2024 0 Comments

CELEX:62022TJ0048_RES: Judgment of the General Court (Tenth Chamber) of 6 December 2023.#Czech Republic v European Commission.#EAGF and EAFRD – Expenditure excluded from financing – Conformity clearance procedure – Active farmer – Permanent grassland – Control sample – Undue payments – Late submission of application – Financial discipline – Obligation to state reasons – Legitimate expectations – Proportionality.#Case T-48/22.

July 26, 2024 0 Comments

CELEX:62022TJ0436: Judgment of the General Court (Third Chamber) of 29 March 2023.#Veronika Machková v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU figurative mark ALMARA SOAP – Earlier EU word mark ALMENARA – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001 – Proof of genuine use of the earlier mark – Article 47(2) of Regulation 2017/1001.#Case T-436/22.

July 26, 2024 0 Comments

CELEX:62023TO0043(01): Order of the General Court (Second Chamber) of 5 July 2024.#SCC Legal Rechtsanwaltgesellschaft mbH v European Commission.#Case T-43/23.

July 26, 2024 0 Comments

CELEX:62017TJ0106_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 20 December 2023 (Extracts).#JPMorgan Chase & Co. and Others v European Commission.#Competition – Agreements, decisions and concerted practices – Euro Interest Rate Derivatives sector – Decision establishing an infringement of Article 101 TFEU and Article 53 of the EEA Agreement – Manipulation of the Euribor Interbank Benchmark Rates – Exchange of confidential information – Restriction of competition by object – Single and continuous infringement – ‘Hybrid’ procedure staggered over time – Presumption of innocence – Impartiality – Fines – Basic amount – Value of sales – Article 23(2) and (3) of Regulation (EC) No 1/2003 – Obligation to state reasons – Amending decision supplementing the statement o

July 26, 2024 0 Comments

CELEX:62022TJ0313_RES: Judgment of the General Court (First Chamber, Extended Composition) of 20 December 2023.#Roman Arkadyevich Abramovich v Council of the European Union.#Common foreign and security policy – Restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – Freezing of funds – List of persons, entities and bodies subject to the freezing of funds and economic resources – Restriction on entry into the territory of the Member States – List of persons, entities and bodies subject to restrictions on entry into the territories of the Member States – Inclusion and maintenance of the applicant’s name on the lists – Definition of ‘leading businesspersons’ – Article 2(1)(g) of Decision 2014/145/CFSP – Obligat

July 26, 2024 0 Comments

CELEX:62023TO0103_RES: Order of the General Court (Tenth Chamber) of 15 December 2023.#Victor-Constantin Stan v European Public Prosecutor’s Office.#Action for annulment – Article 42(1) and (2) of Regulation (EU) 2017/1939 – Decision of the Permanent Chamber of the European Public Prosecutor’s Office to bring the case to judgment – Procedural act of the European Public Prosecutor’s Office – Lack of jurisdiction.#Case T-103/23.

July 26, 2024 0 Comments

CELEX:62022TJ0233_RES: Judgment of the General Court (First Chamber, Extended Composition) of 20 December 2023.#Ekaterina Islentyeva v Council of the European Union.#Action for annulment – Common foreign and security policy – Restrictive measures adopted in view of Russia’s actions destabilising the situation in Ukraine – Prohibition on any non-Russian-registered aircraft owned, chartered or otherwise controlled by any Russian natural or legal person, entity or body, from landing in, taking off from, or overflying the territory of the European Union – Article 4e of Decision 2014/512/CFSP – Lack of jurisdiction of the General Court – Article 3d of Regulation (EU) No 833/2014 – Lack of locus standi – Inadmissibility.#Case T-233/22.

July 26, 2024 0 Comments

CELEX:62021TJ0494_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 20 December 2023.#Ryanair DAC and Malta Air ltd. v European Commission.#State aid – Aid granted by France to Air France and Air France-KLM in the context of the COVID-19 pandemic – Recapitalisation – Decision declaring the aid compatible with the internal market – Action for annulment – Locus standi – Substantial adverse effect on the applicant’s position on the market – Admissibility – Determination of the beneficiary of the aid in the context of a group of companies.#Case T-494/21.

July 26, 2024 0 Comments

CELEX:62022TJ0297_RES: Judgment of the General Court (Sixth Chamber) of 6 December 2023.#BB Services GmbH v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – Three-dimensional EU trade mark – Shape of a toy figure with a protrusion on its head – Absolute grounds for invalidity – Sign consisting exclusively of the shape which results from the nature of the goods themselves – Sign consisting exclusively of the shape of goods which is necessary to obtain a technical result – Article 7(1)(e)(i) and (ii) of Regulation (EC) No 40/94 (now Article 7(1)(e)(i) and (ii) of Regulation (EU) 2017/1001).#Case T-297/22.

July 26, 2024 0 Comments

CELEX:62021TJ0216_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 20 December 2023.#Ryanair DAC and Malta Air ltd. v European Commission.#State aid – Aid granted by France to Air France in the context of the COVID-19 pandemic – State guarantee for a bank loan and a subordinated loan by the State – Decision declaring the aid compatible with the internal market – Action for annulment – Locus standi – Substantial adverse effect on the applicant’s position on the market – Admissibility – Determination of the beneficiary of the aid in the context of a group of companies.#Case T-216/21.

July 26, 2024 0 Comments

CELEX:32024D2058: Council Decision (EU) 2024/2058 of 24 July 2024 on the non-replacement of Members of the Commission

July 26, 2024 0 Comments

CELEX:32024D2086: European Council Decision (EU) 2024/2086 of 24 July 2024 appointing the High Representative of the Union for Foreign Affairs and Security Policy

July 26, 2024 0 Comments

CELEX:32024R1938R(01): Corrigendum to Regulation (EU) 2024/1938 of the European Parliament and of the Council of 13 June 2024 on standards of quality and safety for substances of human origin intended for human application and repealing Directives 2002/98/EC and 2004/23/EC (OJ L, 2024/1938, 17.7.2024)

July 26, 2024 0 Comments

CELEX:32024D2006: Council Decision (EU) 2024/2006 of 17 June 2024 on the signing, on behalf of the Union, and provisional application of the Agreement between the European Union, of the one part, and Canada, of the other part, on the participation of Canada in Union programmes

July 26, 2024 0 Comments
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