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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:62021TA0332: Case T-332/21: Judgment of the General Court of 18 October 2023 — Wizz Air Hungary v Commission (TAROM; COVID-19) (State aid — Romanian air transport market — Aid granted by Romania to TAROM in the context of the COVID-19 pandemic — State guarantee on loans — Decision not to raise any objections — Action for annulment — Locus standi — Substantial adverse effect on the applicant’s position on the market in question — Admissibility — Aid intended to make good the damage caused by an exceptional occurrence — Assessment of the damage — Causal link — Beneficiary’s pre-existing difficulties — Principle of non-discrimination — Freedom to provide services — Freedom of establishment — Obligation to state reasons)

December 4, 2023 0 Comments

CELEX:62022CA0307: Case C-307/22, FT (Copies of medical records): Judgment of the Court (First Chamber) of 26 October 2023 (request for a preliminary ruling from the Bundesgerichtshof — Germany) — FT v DW (Reference for a preliminary ruling — Processing of personal data — Regulation (EU) 2016/679 — Articles 12, 15 and 23 — Data subject’s right of access to his or her data undergoing processing — Right to obtain a first copy of those data free of charge — Processing of a patient’s data by his or her medical practitioner — Medical records — Reasons for the request for access — Use of data for the purpose of triggering the liability of the person providing treatment — Concept of ‘copy’)

December 4, 2023 0 Comments

CELEX:62023CN0321: Case C-321/23 P: Appeal brought on 24 May 2023 by Grzegorz Mordalski against the order of the General Court (Second Chamber) delivered on 14 March 2023 in Case T-254/22 Mordalski v EUIPO — Anita Food (ANITA)

December 4, 2023 0 Comments

CELEX:62023TA0052: Case T-52/23: Judgment of the General Court of 11 October 2023 — Olive Line International v EUIPO — Santa Rita Harinas (SANTARRITA) (EU trade mark — Opposition proceedings — Application for EU word trade mark SANTARRITA — Earlier EU figurative mark Santa Rita — Relative ground for refusal — Likelihood of confusion — Article 8(1)(b) of Regulation (EU) 2017/1001 — Proof of genuine use of the earlier trade mark — Article 47(2) of Regulation 2017/1001)

December 4, 2023 0 Comments

CELEX:62021CA0331: Case C-331/21, EDP — Energias de Portugal and Others: Judgment of the Court (Third Chamber) of 26 October 2023 (request for a preliminary ruling from the Tribunal da Relação de Lisboa — Portugal) — EDP — Energias de Portugal SA, EDP Comercial — Comercialização de Energia SA, MC retail SGPS SA, formerly Sonae MC SGPS SA, Modelo Continente Hipermercados SA v Autoridade da Concorrência (Reference for a preliminary ruling — Article 101 TFEU — Agreements, decisions and concerted practices — Prohibition of agreements, decisions and concerted practices — Agreements between undertakings — Distinction between a vertical and a horizontal agreement — Potential competition — Restriction of competition by object or by effect — Agreement between a supplier of electricity and a retaile

December 4, 2023 0 Comments

CELEX:62023TN1035: Case T-1035/23: Action brought on 16 October 2023 — Mendes v EUIPO — Actial Farmaceutica (BIFIDOBACTERIUM LONGUM DSM24736)

December 4, 2023 0 Comments

CELEX:62023TN1033: Case T-1033/23: Action brought on 16 October 2023 — Poland v Commission

December 4, 2023 0 Comments

CELEX:62023TN1039: Case T-1039/23: Action brought on 17 October 2023 — Mendes v EUIPO — Actial Farmaceutica (STREPTOCOCCUS THERMOPHILUS DSM24731)

December 4, 2023 0 Comments

CELEX:62023CN0492: Case C-492/23, Russmedia Digital and Inform Media Press: Request for a preliminary ruling from the Curtea de Apel Cluj (Romania) lodged on 3 August 2023 — X v Russmedia Digital SRL, Inform Media Press SRL

December 4, 2023 0 Comments

CELEX:62020CA0660: Case C-660/20, Lufthansa CityLine: Judgment of the Court (First Chamber) of 19 October 2023 (request for a preliminary ruling from the Bundesarbeitsgericht — Germany) — MK v Lufthansa CityLine GmbH (Reference for a preliminary ruling — Social policy — Part-time work — Directive 97/81/EC — Framework Agreement on part-time work concluded by UNICE, CEEP and the ETUC — Clause 4.1 — Principle of non-discrimination of part-time workers — Principle pro rata temporis — Pilots — Remuneration for additional flying duty hours — Identical trigger thresholds for full-time and part-time pilots — Difference in treatment)

December 4, 2023 0 Comments

CELEX:62022CA0249: Case C-249/22, GIS: Judgment of the Court (Fifth Chamber) of 26 October 2023 (Request for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — BM v Gebühren Info Service GmbH (GIS) (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Supply of services for consideration — Concept — Activities of a public radio and television body financed by a compulsory fee paid by persons in possession of a radio and television receiver in the terrestrial broadcasting area — Article 378(1) and point 2 of Part A of Annex X — Act of accession of the Republic of Austria — Derogation — Scope)

December 4, 2023 0 Comments

CELEX:62022CA0238: Case C-238/22, LATAM Airlines Group: Judgment of the Court (Eighth Chamber) of 26 October 2023 (request for a preliminary ruling from the Landgericht Frankfurt am Main — Germany) — FW v LATAM Airlines Group SA (Reference for a preliminary ruling — Air transport — Regulation (EC) No 261/2004 — Article 2(j) — Article 3 — Article 4(3) — Compensation of air passengers in the event of denied boarding — Passenger informed in advance that boarding would be denied — No obligation for the passenger to present him or herself for boarding — Article 5(1)(c) — Exceptions to the right to compensation in the event of a flight cancellation — Inapplicability of those exceptions in the event of a pre-emptive denial of boarding)

December 4, 2023 0 Comments

CELEX:62023CN0567: Case C-567/23, BG Technik II: Request for a preliminary ruling from the Krajský soud v Ostravě (Czech Republic) lodged on 13 September 2023 — BG Technik cs, a.s v Generální ředitelství cel

December 4, 2023 0 Comments

CELEX:62021TA0605: Case T-605/21: Judgment of the General Court of 18 October 2023 — TestBioTech v Commission (Environment — Genetically modified products — Genetically modified maize containing, consisting of or produced from MON 87427 × MON 87460 × MON 89034 × MIR162 × NK603 and its subcombinations — Rejection of an application for internal review of an authorisation for placing on the market — Manifest error of assessment — Article 10 of Regulation (EC) No 1367/2006 — Articles 4 to 6 and 16 to 18 of Regulation (EC) No 1829/2003 — Article 5 of Implementing Regulation (EU) No 503/2013)

December 4, 2023 0 Comments

CELEX:62021TA0533: Case T-533/21: Judgment of the General Court of 18 October 2023 — Belaz — upravljajusaja kompanija holdinga Belaz Holding v Council (Common foreign and security policy — Restrictive measures adopted in view of the situation in Belarus — Freezing of funds — Lists of persons, entities and bodies subject to the freezing of funds and economic resources — Inclusion and maintenance of the applicant’s name on the lists — Concept of ‘support for the regime’ — State-owned enterprise — Error of assessment)

December 4, 2023 0 Comments

CELEX:62020TA0590: Case T-590/20: Judgment of the General Court of 18 October 2023 — Clariant and Clariant International v 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)

December 4, 2023 0 Comments

CELEX:62023TN0606: Case T-606/23: Action brought on 27 September 2023 — Soares v Commission

December 4, 2023 0 Comments

CELEX:62023CN0424: Case C-424/23, DYKA Plastics: Request for a preliminary ruling from the Ondernemingsrechtbank Gent Afdeling Gent (Belgium) lodged on 11 July 2023 — DYKA Plastics NV v Fluvius System Operator CV

December 4, 2023 0 Comments

CELEX:62022CB0235: Case C-235/22, Ministerio Fiscal (Extradition of a UK national to the United States): Order of the Court (First Chamber) of 3 October 2023 (request for a preliminary ruling from the Audiencia Nacional — Spain) — Procedure relating to the extradition of Abel (Reference for a preliminary ruling — Dispute in the main proceedings which has become devoid of purpose — No need to adjudicate)

December 4, 2023 0 Comments

CELEX:62023TN0529: Case T-529/23: Action brought on 28 August 2023 — YU v Commission

December 4, 2023 0 Comments
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