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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:62024TJ0327: Judgment of the General Court (Sixth Chamber) of 14 May 2025.#Techtex SRL v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU word mark Dr.Albert – Absolute ground for invalidity – Bad faith – Article 59(1)(b) of Regulation (EU) 2017/1001.#Case T-327/24.

May 14, 2025 0 Comments

CELEX:62024TJ0227:           Arrêt du Tribunal (deuxième chambre) du 14 mai 2025.#Smart Kid S.A. contre Commission européenne.#Accès aux documents – Règlement (CE) no 1049/2001 – Documents relatifs à des échanges entre la Commission et un concurrent direct du requérant – Refus d’accès – Exception relative à la protection des intérêts commerciaux – Obligation de motivation.#Affaire T-227/24.

This document does not exist in English.
May 14, 2025 0 Comments

CELEX:62024TJ0323:           Urteil des Gerichts (Erste Kammer) vom 14. Mai 2025.#Visable gegen Amt der Europäischen Union für geistiges Eigentum.#Unionsmarke – Anmeldung der Unionswortmarke Europages – Absolutes Eintragungshindernis – Fehlende Unterscheidungskraft – Art. 7 Abs. 1 Buchst. b der Verordnung (EU) 2017/1001.#Rechtssache T-323/24.

This document does not exist in English.
May 14, 2025 0 Comments

CELEX:62024TJ0401:           Arrêt du Tribunal (septième chambre) du 14 mai 2025.#BDSwiss AG contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Marque de l’Union européenne verbale BDSwiss – Refus de transmission de la demande internationale au bureau international de l’OMPI – Article 184, paragraphe 5, sous f), du règlement (UE) 2017/1001 – Notion d’“établissement industriel ou commercial effectif et sérieux” – Article 2, paragraphe 1, sous ii), du protocole relatif à l’arrangement de Madrid.#Affaire T-401/24.

This document does not exist in English.
May 14, 2025 0 Comments

CELEX:62021TJ0362: Judgment of the General Court (Ninth Chamber) of 14 May 2025.#Telly s. r. o. v European Commission.#Actions for annulment – State aid – Digital terrestrial television (DTT) – Extension by the Czech Republic of frequency usage rights allocated to certain operators for the broadcasting of DTT – Decision finding no State aid – Provider of satellite and internet television services – Trade association – Locus standi – No individual concern – Non-regulatory act – Inadmissibility.#Case T-362/21.

May 14, 2025 0 Comments

CELEX:62023TJ0036: Judgment of the General Court (Grand Chamber) of 14 May 2025.#Matina Stevi and The New York Times Company v European Commission.#Access to documents – Regulation (EC) No 1049/2001 – Documents relating to the text messages exchanged between the President of the Commission and the chief executive officer of the pharmaceutical company Pfizer – Refusal to grant access – Presumption of veracity attached to the declaration of non-possession of documents – Lack of plausible explanations making it possible to determine the reasons for the non-existence or non-possession – Retention of documents – Principle of good administration.#Case T-36/23.

May 14, 2025 0 Comments

CELEX:62024TJ0009:           Arrêt du Tribunal (dixième chambre) du 14 mai 2025.#Alessandro Zardini contre Commission européenne.#Fonction publique – Fonctionnaires – Recrutement – Concours général EPSO/AD/371/19 – Décision de ne pas inscrire le nom du requérant sur la liste de réserve – Régime linguistique – Exception d’illégalité – Égalité de traitement – Obligation de motivation – Confiance légitime.#Affaire T-9/24.

This document does not exist in English.
May 14, 2025 0 Comments

CELEX:62023TJ1154: Judgment of the General Court (Second Chamber) of 14 May 2025.#Taxolutions BV v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU word mark TAXMARC – Earlier EU figurative mark X TAXMAN – Relative ground for refusal – Article 8(1)(b) of Regulation (EU) 2017/1001 – Relevant public – Conceptual similarity.#Case T-1154/23.

May 14, 2025 0 Comments

CELEX:62024TJ0004:           Arrêt du Tribunal (dixième chambre) du 14 mai 2025.#LA contre Commission européenne.#Fonction publique – Fonctionnaires – Recrutement – Concours général EPSO/AD/371/19 – Décision de ne pas inscrire le nom du requérant sur la liste de réserve – Égalité de traitement – Confiance légitime – Obligation de motivation.#Affaire T-4/24.

This document does not exist in English.
May 14, 2025 0 Comments

CELEX:62024TJ0282: Judgment of the General Court (First Chamber) of 14 May 2025.#Sumol + Compal Marcas, SA v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU word mark IT’S B – Earlier national figurative mark B! – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-282/24.

May 14, 2025 0 Comments

CELEX:62024TJ0283: Judgment of the General Court (First Chamber) of 14 May 2025.#Sumol + Compal Marcas, SA v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU figurative mark It’s B – Earlier national figurative mark B! – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-283/24.

May 14, 2025 0 Comments

CELEX:62024TJ0332: Judgment of the General Court (Third Chamber) of 14 May 2025.#Karneolis LTD v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU word mark KinkySwipe – Earlier national word mark SWIPE – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-332/24.

May 14, 2025 0 Comments

CELEX:62024TJ0418: Judgment of the General Court (Sixth Chamber) of 14 May 2025.#Biogena GmbH & Co. KG v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – International registration designating the European Union – Word mark BIOGENA MOMENTS – Earlier national word mark MOMENT – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-418/24.

May 14, 2025 0 Comments

1. junija 2025 zvišanje trošarine za alkohol in alkoholne pijače

V Uradnem listu RS, št. 35/2025 z dne 13. 5. 2025 je bila objavljena Uredba o določitvi zneska trošarine za alkohol in alkoholne pijače, ki bo začela veljati 1. 6. 2025.

Ta uredba določa višji znesek trošarine za pivo, vmesne pijače in etilni alkohol. Trošarina se od 1. 6. 2025 plačuje v višini: 

  • 12,95 eura za 1 vol.% alkohola za en hektoliter piva; 
  • 141,24 eura za en hektoliter vmesnih pijač in 
  • 1.412,40 eura za 100 vol.% alkohola za en hektoliter etilnega alkohola.
May 14, 2025 0 Comments

1. junija 2025 zvišanje trošarine za alkohol in alkoholne pijače

V Uradnem listu RS, št. 35/2025 z dne 13. 5. 2025 je bila objavljena Uredba o določitvi zneska trošarine za alkohol in alkoholne pijače, ki bo začela veljati 1. 6. 2025.

Ta uredba določa višji znesek trošarine za pivo, vmesne pijače in etilni alkohol. Trošarina se od 1. 6. 2025 plačuje v višini: 

  • 12,95 eura za 1 vol.% alkohola za en hektoliter piva; 
  • 141,24 eura za en hektoliter vmesnih pijač in 
  • 1.412,40 eura za 100 vol.% alkohola za en hektoliter etilnega alkohola.
May 14, 2025 0 Comments

1. junija 2025 zvišanje trošarine za alkohol in alkoholne pijače

V Uradnem listu RS, št. 35/2025 z dne 13. 5. 2025 je bila objavljena Uredba o določitvi zneska trošarine za alkohol in alkoholne pijače, ki bo začela veljati 1. 6. 2025.

Ta uredba določa višji znesek trošarine za pivo, vmesne pijače in etilni alkohol. Trošarina se od 1. 6. 2025 plačuje v višini: 

  • 12,95 eura za 1 vol.% alkohola za en hektoliter piva; 
  • 141,24 eura za en hektoliter vmesnih pijač in 
  • 1.412,40 eura za 100 vol.% alkohola za en hektoliter etilnega alkohola.
May 14, 2025 0 Comments

Pravila o nepreferencialnem poreklu blaga in ukrepi trgovinske politike

May 14, 2025 0 Comments

CELEX:32025D0904: Council Decision (CFSP) 2025/904 of 13 May 2025 amending Decision 2014/145/CFSP concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine

May 14, 2025 0 Comments

CELEX:32025R0903: Council Regulation (EU) 2025/903 of 13 May 2025 amending Regulation (EU) No 269/2014 concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine

May 14, 2025 0 Comments

UPRS Sodba IV U 35/2022-18

V konkretni zadevi se je obseg pravne dobrote spremenil, še preden se je proti tožniku začel postopek osebnega stečaja, in se do končanja stečaja zoper njega ni spreminjal več, zato je tožnik že od pridobitve položaja stečajnega dolžnika vedel, v kakšnem obsegu bo lahko upravičen do pravne dobrote odpusta obveznosti, če bodo za njen izrek sploh izpolnjeni zakonski pogoji. Ker odpust obveznosti nobene od terjatev, ki so predmet izpodbijanega sklepa o izvršbi (terjani so prispevki za socialno varnost za zasebnike) odpust obveznosti ne učinkuje niti za zakonske zamudne obresti od takšnih terjatev.
May 13, 2025 0 Comments
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