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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:62022CJ0260_RES: Judgment of the Court (First Chamber) of 23 November 2023.#Seven.One Entertainment Group GmbH v Corint Media GmbH.#Request for a preliminary ruling from the Landgericht Erfurt.#Reference for a preliminary ruling – Harmonisation of certain aspects of copyright and related rights in the information society – Directive 2001/29/EC – Article 2(e) – Broadcasting organisations – Reproduction right of fixations of broadcasts – Article 5(2)(b) – Private copying exception – Fair compensation – Harm to broadcasting organisations – Equal treatment – National legislation excluding broadcasting organisations from the right to fair compensation.#Case C-260/22.

July 27, 2024 0 Comments

CELEX:62022TJ0679_RES: Judgment of the General Court (Third Chamber) of 22 November 2023.#Oy Shaman Spirits Ltd v European Union Intellectual Property Office.#EU trade mark – Proceedings for the revocation of decisions or for the cancellation of entries – Cancellation of an entry in the register which contains an obvious error attributable to EUIPO – Registration of licences for the figurative marks LAPLANDIA Land of purity and others – Conditions for the registration of a licence – Evidence that a licence was granted by a registered proprietor – Concept of ‘obvious error attributable to EUIPO’ – Second sentence of Article 27(1) of Regulation (EU) 2017/1001 – First sentence of Article 103(1) of Regulation 2017/1001.#Case T-679/22.

July 27, 2024 0 Comments

CELEX:62022TJ0535_RES: Judgment of the General Court (Fifth Chamber) of 18 October 2023.#NZ v European Commission.#Civil service – Officials – Recruitment – Internal competition COM/1/AD 10/18 – Decision not to include the applicant on the reserve list – Equal treatment – Stability in the composition of the selection board – Unlimited jurisdiction – Non-material damage.#Case T-535/22.

July 27, 2024 0 Comments

CELEX:62021TJ0074_RES: Judgment of the General Court (Third Chamber, Extended Composition) of 18 October 2023.#Teva Pharmaceutical Industries Ltd and Cephalon Inc. v European Commission.#Competition – Agreements, decisions and concerted practices – Modafinil market – Decision finding an infringement of Article 101 TFEU – Patent dispute settlement agreement – Restriction of competition by object – Characterisation – Restriction of competition by effect – Conditions for exemption under Article 101(3) TFEU – Fines.#Case T-74/21.

July 27, 2024 0 Comments

CELEX:62021TJ0598_RES: Judgment of the General Court (Tenth Chamber) of 4 October 2023.#European Association of Non-Integrated Metal Importers & distributors (Euranimi) v European Commission.#Protective measures – Steel products market – Imports of certain steel products – Implementing Regulation (EU) 2021/1029 – Action for annulment – Interest in bringing proceedings – Locus standi – Admissibility – Prolongation of a safeguard measure – Necessity – Threat of serious injury – Adjustment measures – Interest of the European Union – Manifest error of assessment.#Case T-598/21.

July 27, 2024 0 Comments

CELEX:62022CJ0376_RES: Judgment of the Court (Second Chamber) of 9 November 2023.#Google Ireland Limited and Others v Kommunikationsbehörde Austria (Komm Austria).#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Directive 2000/31/EC – Information society services – Article 3(1) – Principle of control in the home Member State – Article 3(4) – Derogation from the principle of free movement of information society services – Concept of ‘measures taken against a given information society service’ – Article 3(5) – Possibility of a posteriori notification of measures restricting the free movement of information society services in urgent cases – Failure to provide notification – Enforceability of those measures – Legislation of a Member State

July 27, 2024 0 Comments

CELEX:62021TJ0167_RES: Judgment of the General Court (Ninth Chamber) of 15 November 2023.#European Gaming and Betting Association v European Commission.#State aid – State measure extending gambling licences granted by the Netherlands – Decision finding no State aid – Failure to initiate the formal investigation procedure – Serious difficulties – Procedural rights of interested parties.#Case T-167/21.

July 27, 2024 0 Comments

CELEX:62020TJ0304_RES: Judgment of the General Court (Third Chamber, Extended Composition) of 22 November 2023.#Laura Molina Fernández v Single Resolution Board.#Economic and monetary union – Banking union – Single resolution mechanism for credit institutions and certain investment firms (SRM) – Resolution of Banco Popular Español – Decision of the SRB refusing to grant compensation to the shareholders and creditors affected by the resolution actions – Valuation of difference in treatment – Independence of the valuer.#Case T-304/20.

July 27, 2024 0 Comments

CELEX:62021TJ0790_RES: Judgment of the General Court (Ninth Chamber) of 15 November 2023.#PL v European Commission.#Civil service – Officials – Reassignment in the interests of the service – Decision with retroactive effect adopted to comply with judgments of the European Union judicature – Article 266 TFEU – Articles 22a and 22c of the Staff Regulations – Irregularity of the pre-litigation procedure – Principle of good administration – Right to be heard – Principle of impartiality – Reasonable time – Duty to have regard for the welfare of officials – Liability – Non-material damage.#Case T-790/21.

July 27, 2024 0 Comments

CELEX:62022TJ0193_RES: Judgment of the General Court (First Chamber, Extended Composition) of 15 November 2023.#OT v Council of the European Union.#Case T-193/22.

July 27, 2024 0 Comments

CELEX:62020TJ0077_RES: Judgment of the General Court (Seventh Chamber, Extended Composition) of 4 October 2023.#Ascenza Agro, SA and Industrias Afrasa, SA v European Commission.#Plant protection products – Regulation (EC) No 1107/2009 – Implementing Regulation (EU) 2020/17 – Non-renewal of approval of the active substance chlorpyrifos-methyl – Action for annulment – Standing to bring proceedings – Admissibility – Obligation to examine all the conditions and criteria set out in Regulation No 1107/2009 – Absence of an EFSA conclusion – Transparency obligation – Right to be heard – Obligation to state reasons – Divergent risk assessments by the rapporteur Member State and EFSA – Obligation to take into account all the relevant factors of the case – Interim report on an ongoing study – Precaut

July 27, 2024 0 Comments

CELEX:62019TJ0136_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 25 October 2023 (Extracts).#Bulgarian Energy Holding EAD and Others v European Commission.#Competition – Abuse of a dominant position – Internal market in natural gas – Decision finding an infringement of Article 102 TFEU – Regulated market – Definition of the relevant market – Romanian Transit Pipeline 1 – Holder of an exclusive right to use the Romanian Pipeline 1 – Refusal to grant access – Public supply obligation – State action defence – Transmission system operator – Storage system operator – Anticompetitive strategy – Exclusionary effects – Single and continuous infringement – Rights of the defence.#Case T-136/19.

July 27, 2024 0 Comments

CELEX:62020TJ0330_RES: Judgment of the General Court (Third Chamber, Extended Composition) of 22 November 2023.#ACMO Sàrl and Others v Single Resolution Board.#Economic and monetary union – Banking union – Single resolution mechanism for credit institutions and certain investment firms (SRM) – Resolution of Banco Popular Español – Decision of the SRB refusing to grant compensation to the shareholders and creditors affected by the resolution actions – Valuation of difference in treatment – Independence of the valuer.#Case T-330/20.

July 27, 2024 0 Comments

CELEX:62022TJ0529_RES: Judgment of the General Court (Fifth Chamber, Extended Composition) of 11 October 2023.#QT v European Investment Bank.#Civil service – EIB staff – Remuneration – Dependent child allowance – Education allowances – Recovery of sums paid but not due – Lack of competence of the author of the act – Infringement of the limitation period.#Case T-529/22.

July 27, 2024 0 Comments

CELEX:62021TJ0688_RES: Judgment of the General Court (Seventh Chamber) of 25 October 2023.#BNP Paribas Public Sector SA v Single Resolution Board.#Arbitration clause – Single resolution mechanism for credit institutions and certain investment firms (SRM) – Single Resolution Fund (SRF) – Contracts concerning the irrevocable payment commitment and the collateral arrangements – Rejection of the request for return of collateral linked to ex ante contributions provided in the form of irrevocable payment commitments – Institution whose authorisation has been withdrawn – Article 7(3) of Implementing Regulation (EU) 2015/81 – Non-contractual liability – Unjust enrichment.#Case T-688/21.

July 27, 2024 0 Comments

CELEX:62020TJ0590_RES: Judgment of the General Court (Third Chamber, Extended Composition) of 18 October 2023.#Clariant AG and Clariant International AG v European Commission.#Competition – Agreements, decisions and concerted practices – Ethylene market – Decision finding an infringement of Article 101 TFEU – Coordination on a purchase price element – Settlement procedure – Fine – Adjustment of the basic amount of the fine – Point 37 of the Guidelines on the method of setting fines – Repeat infringement – Point 28 of the Guidelines on the method of setting fines – Unlimited jurisdiction – Counterclaim for increase of the amount of the fine.#Case T-590/20.

July 27, 2024 0 Comments

CELEX:62017TJ0153: Judgment of the General Court (Eighth Chamber) of 19 September 2019.#FV v Council of the European Union.#Civil service — Officials — Staff reports — 2014 and 2015 appraisal exercises — Interest in bringing proceedings — Obligation to state reasons — Manifest error of assessment — Duty to have regard for the welfare of officials.#Case T-153/17.

July 27, 2024 0 Comments

CELEX:62020TJ0750: Judgment of the General Court (Fourth Chamber) of 27 April 2022.#Paula Correia v European Economic and Social Committee.#Civil service – EESC staff – Members of the temporary staff – Request for career reconstitution – Rejection of the request – Action for annulment – Proper conduct of the pre-litigation procedure – Time limit for lodging a complaint – Interest in bringing proceedings – Admissibility – Equal treatment – Legal certainty – Entitlement to reasonable career prospects – Absence of a right to career constitution – Obligation to carry out a consideration of the comparative merits – Liability – Non-material damage.#Case T-750/20.

July 27, 2024 0 Comments

CELEX:62019TO0355(01): Order of the General Court (Seventh Chamber) of 30 November 2021.#CE v Comittee of the Regions.#Case T-355/19 INTP.

July 27, 2024 0 Comments

CELEX:62020TJ0619: Judgment of the General Court (Eighth Chamber) of 15 December 2021.#FJ and Others v European External Action Service.#Civil Service – Officials – Remuneration – EEAS staff posted to a third country – Annual and interim update of correction coefficients – Manifest error of assessment.#Case T-619/20.

July 27, 2024 0 Comments
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