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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:62022TJ0758: Judgment of the General Court (Third Chamber, Extended Composition) of 8 May 2024.#Puma SE v European Union Intellectual Property Office.#Community design – Invalidity proceedings – Registered Community design representing a shoe – Earlier Community designs – Grounds for invalidity – Individual character – Article 25(1)(b) and Article 6(1) of Regulation (EC) No 6/2002.#Case T-758/22.

May 9, 2024 0 Comments

CELEX:62022TJ0757: Judgment of the General Court (Third Chamber, Extended Composition) of 8 May 2024.#Puma SE v European Union Intellectual Property Office.#Community design – Invalidity proceedings – Registered Community design representing a shoe – Earlier Community designs – Grounds for invalidity – Individual character – Article 25(1)(b) and Article 6(1) of Regulation (EC) No 6/2002.#Case T-757/22.

May 9, 2024 0 Comments

CELEX:62021TJ0393:           Urteil des Gerichts (Achte erweiterte Kammer) vom 8. Mai 2024 (Auszüge).#Max Heinr. Sutor OHG gegen Einheitlicher Abwicklungsausschuss.#Wirtschafts- und Währungsunion – Bankenunion – Einheitlicher Abwicklungsmechanismus für Kreditinstitute und bestimmte Wertpapierfirmen (SRM) – Einheitlicher Abwicklungsfonds (SRF) – Beschluss des SRB über die Berechnung der für 2021 im Voraus erhobenen Beiträge – Begründungspflicht – Einrede der Rechtswidrigkeit – Zeitliche Beschränkung der Wirkungen des Urteils.#Rechtssache T-393/21.

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May 9, 2024 0 Comments

CELEX:62022TJ0028_RES: Judgment of the General Court (Eighth Chamber) of 8 May 2024 (Extracts).#Ryanair DAC v European Commission.#State aid – German air transport market – Restructuring aid granted by Germany to an airline – Changes to the terms of loans granted by Germany and the partial write-off of debts – Decision not to raise any objections – Action for annulment – Locus standi – Admissibility – Safeguarding of procedural rights – Serious difficulties – Article 107(3)(c) TFEU – Point 67 of the Guidelines on State aid for rescuing and restructuring non-financial undertakings in difficulty – Burden sharing.#Case T-28/22.

May 9, 2024 0 Comments

CELEX:62022CC0717: Opinion of Advocate General Campos Sánchez-Bordona delivered on 8 May 2024.###

May 9, 2024 0 Comments

CELEX:62023CC0126: Opinion of Advocate General Richard de la Tour delivered on 8 May 2024.###

May 9, 2024 0 Comments

CELEX:62023TJ0024:           Arrêt du Tribunal (quatrième chambre) du 8 mai 2024.#UF contre Commission européenne.#Fonction publique – Agents temporaires – Contrat à durée indéterminée – Résiliation du contrat – Article 47, sous c), i), du RAA – Rupture du lien de confiance – Absence d’établissement des faits.#Affaire T-24/23.

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May 9, 2024 0 Comments

CELEX:62023CJ0241: Judgment of the Court (Seventh Chamber) of 8 May 2024.#P. sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Warszawie.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 73 – Supply of goods or services – In-kind contribution of property – Taxable amount – Consideration – Shares – Nominal value – Issue value.#Case C-241/23.

May 9, 2024 0 Comments

CELEX:62023CJ0216: Judgment of the Court (Ninth Chamber) of 8 May 2024.#Hauser Weinimport GmbH v Freistaat Bayern.#Reference for a preliminary ruling – Approximation of laws – Agriculture – Definition, description, presentation, labelling and the protection of geographical indications of aromatised wine products – Regulation (EU) No 251/2014 – Article 3(4) – Aromatised wine-product cocktail – Definition – Concepts of ‘alcohol’ and of ‘flavouring foodstuffs’.#Case C-216/23.

May 9, 2024 0 Comments

CELEX:62022TJ0555:           Arrêt du Tribunal (sixième chambre) du 8 mai 2024.#République française contre Commission européenne.#Régime linguistique – Avis de concours général pour le recrutement d’administrateurs et d’experts dans les domaines de l’industrie de la défense et de l’espace – Limitation du choix de la langue 2 à l’anglais – Règlement no 1 – Article 1er quinquies, paragraphe 1, article 27 et article 28, sous f), du statut – Discrimination fondée sur la langue – Intérêt du service – Proportionnalité.#Affaire T-555/22.

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May 9, 2024 0 Comments

CELEX:62022CJ0075: Judgment of the Court (Fourth Chamber) of 8 May 2024.#European Commission v Czech Republic.#Failure of a Member State to fulfil obligations – Directive 2005/36/EC – Recognition of professional qualifications – Article 3(1)(g) and (h) – Obligation for the Member States to ensure that the competent authorities of the host Member State determine the status of persons undergoing an adaptation period or preparing themselves for an aptitude test – Article 7(3) – Obligation for Member States to ensure that, in particular, veterinary surgeons and architects have the possibility to provide services, within the framework of the freedom to provide services, under the professional title of the host Member State – Article 45(2)(c), (f) and, in part, (e) – Obligation for the Member St

May 9, 2024 0 Comments

CELEX:62023CJ0020: Judgment of the Court (Second Chamber) of 8 May 2024.#SF v MV and Others.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Directive (EU) 2019/1023 – Procedures concerning restructuring, insolvency and discharge of debt – Article 20 – Access to discharge – Article 23 – Derogations – Article 23(4) – Exclusion of specific categories of debt from discharge of debt – National legislation excluding tax and social security debts from the discharge of debt – Duly justified nature of such an exclusion.#Case C-20/23.

May 9, 2024 0 Comments

CELEX:62022TJ0375: Judgment of the General Court (Fourth Chamber, Extended Composition) of 8 May 2024.#Luisa Izuzquiza and Others v European Parliament.#Access to documents – Protection of personal data – Regulation (EC) No 1049/2001 – Documents relating to the allowances and expenses paid to a Member of Parliament and the salaries and allowances of his or her parliamentary assistants – Refusal to grant access – Exception relating to the protection of privacy and the integrity of the individual – Article 4(1)(b) and (6) of Regulation No 1049/2001 – Protection of the data subject’s legitimate interests – Necessity of the transmission of personal data for a specific purpose in the public interest – Article 9(1) of Regulation (EU) 2018/1725.#Case T-375/22.

May 9, 2024 0 Comments

CELEX:62023CJ0053: Judgment of the Court (First Chamber) of 8 May 2024.#Asociaţia “Forumul Judecătorilor din România” and Asociaţia “Mişcarea pentru Apărarea Statutului Procurorilor” v Parchetul de pe lângă Înalta Curte de Casaţie şi Justiţie – Procurorul General al României.#Reference for a preliminary ruling – Rule of law – Judicial independence – Article 19(1) TEU – Cooperation and Verification Mechanism – Benchmarks subscribed to by Romania – Fight against corruption – Investigations of offences committed within the judicial system – Action challenging the nomination of prosecutors with competence to conduct those investigations – Standing of professional associations of judges to bring proceedings.#Case C-53/23.

May 9, 2024 0 Comments

CELEX:62022CJ0734: Judgment of the Court (Eighth Chamber) of 8 May 2024.#Republik Österreich v GM.#Reference for a preliminary ruling – Own resources of the European Union – National programme co-financed by the European Agricultural Fund for Rural Development (EAFRD) – Aid granted by contract pursuant to that programme – Protection of the European Union’s financial interests – Regulation (EC) No 2988/95 – Scope – Proceedings concerning irregularities – Article 3 – Limitation period for proceedings – Concept of ‘act interrupting the limitation period’ – Principle of proportionality – Claims for repayment of aid wrongly paid, based on the private law of a Member State.#Case C-734/22.

May 9, 2024 0 Comments

CELEX:62023CJ0053_RES: Judgment of the Court (First Chamber) of 8 May 2024.#Asociaţia “Forumul Judecătorilor din România” and Asociaţia “Mişcarea pentru Apărarea Statutului Procurorilor” v Parchetul de pe lângă Înalta Curte de Casaţie şi Justiţie – Procurorul General al României.#Reference for a preliminary ruling – Rule of law – Judicial independence – Article 19(1) TEU – Cooperation and Verification Mechanism – Benchmarks subscribed to by Romania – Fight against corruption – Investigations of offences committed within the judicial system – Action challenging the nomination of prosecutors with competence to conduct those investigations – Standing of professional associations of judges to bring proceedings.#Case C-53/23.

May 9, 2024 0 Comments

CELEX:62022TO0714_INF: Order of the General Court (Fifth Chamber) of 27 October 2023.#Nutmark, Lda (Zona Franca da Madeira) and Piamark, Lda (Zona Franca da Madeira) v European Commission.#Cases T-714/22 and T-715/22.

May 9, 2024 0 Comments

CELEX:62022TO0722_INF: Order of the General Court (Fifth Chamber) of 27 October 2023.#AFG, SA (Zona Franca da Madeira) v European Commission.#Case T-722/22.

May 9, 2024 0 Comments

CELEX:62022TO0668_INF: Order of the General Court (Fifth Chamber) of 18 October 2023.#Nagolimad - Serviços Internacionais, SA v European Commission.#Case T-668/22.

May 9, 2024 0 Comments

CELEX:62022TO0721_INF: Order of the General Court (Fifth Chamber) of 18 October 2023.#Bourbon Offshore Interoil Shipping - Navegação, Lda v European Commission.#Case T-721/22.

May 9, 2024 0 Comments
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