modro poslovanje....

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:62021CJ0660: Judgment of the Court (Grand Chamber) of 22 June 2023.#Procureur de la République v K.B. and F.S.#Reference for a preliminary ruling – Area of freedom, security and justice – Judicial cooperation in criminal matters – Directive 2012/13/EU – Articles 3 and 4 – Obligation for the competent authorities to inform suspects and accused persons promptly of their right to remain silent – Article 8(2) – Right to invoke a breach of that obligation – National legislation prohibiting the trial court from raising such a breach of its own motion – Articles 47 and 48 of the Charter of Fundamental Rights of the European Union.#Case C-660/21. June 22, 2023 0 Comments	CELEX:62021TJ0365_INF: Arrêt du Tribunal (première chambre) du 1er février 2023.#TJ contre Service européen pour l'action extérieure.#Fonction publique – Personnel du SEAE – Recrutement – Avis de vacance – Rejet de candidature – Article 98 du statut – Notion de “membre du personnel des services diplomatiques nationaux des États membres” – Responsabilité.#Affaire T-365/21. This document does not exist in English. June 22, 2023 0 Comments
CELEX:62022TJ0178_INF: Judgment of the General Court (Third Chamber) of 15 March 2023.#FA World Entertainment Inc. v European Union Intellectual Property Office.#Case T-178/22. June 22, 2023 0 Comments	CELEX:62022TO0170(05)_INF: Order of the Vice-President of the General Court of 28 February 2023.#Telefónica de España, SA v European Commission.#Case T-170/22 R-RENV. June 22, 2023 0 Comments
CELEX:62022TJ0098_INF: Judgment of the General Court (Fourth Chamber) of 8 March 2023.#Évariste Boshab v Council of the European Union.#Case T-98/22. June 22, 2023 0 Comments	CELEX:62022TJ0090_INF: Judgment of the General Court (Fourth Chamber) of 8 March 2023.#Alex Kande Mupompa v Council of the European Union.#Case T-90/22. June 22, 2023 0 Comments
CELEX:62021TJ0100_INF: Judgment of the General Court (Ninth Chamber) of 8 March 2023.#Maria del Carmen Sánchez-Gavito León v Council of the European Union and European Commission.#Case T-100/21. June 22, 2023 0 Comments	CELEX:62020TJ0200: Judgment of the General Court (Second Chamber) of 14 June 2023.#Stone Brewing Co. LLC v European Union Intellectual Property Office.#Case T-200/20. June 22, 2023 0 Comments
CELEX:62022TO0628: Beschluss des Gerichts (Sechste Kammer) vom 21. Juni 2023.#René Repasi gegen Europäische Kommission.#Nichtigkeitsklage – Umwelt – Delegierte Verordnung (EU) 2022/1214 – Taxonomie – Wirtschaftstätigkeiten in den Sektoren fossiles Gas und Kernenergie – Einbeziehung in nachhaltige Wirtschaftstätigkeiten – Mitglied des Parlaments – Keine unmittelbare Betroffenheit – Unzulässigkeit.#Rechtssache T-628/22. This document does not exist in English. June 22, 2023 0 Comments	CELEX:62022TJ0368: Judgment of the General Court (Second Chamber) of 7 June 2023.#Cassa Centrale Banca - Credito Cooperativo Italiano SpA v European Union Intellectual Property Office.#Case T-368/22. June 22, 2023 0 Comments
CELEX:62022TJ0339: Judgment of the General Court (Second Chamber) of 7 June 2023.#Chocolates Lacasa Internacional, SA v European Union Intellectual Property Office.#Case T-339/22. June 22, 2023 0 Comments	CELEX:62022TJ0543: Judgment of the General Court (Eighth Chamber) of 7 June 2023.#Laboratorios Ern, SA v European Union Intellectual Property Office.#Case T-543/22. June 22, 2023 0 Comments
CELEX:62022TJ0541: Judgment of the General Court (Second Chamber) of 7 June 2023.#Sanity Group GmbH v European Union Intellectual Property Office.#Case T-541/22. June 22, 2023 0 Comments	CELEX:62022TJ0322: Judgment of the General Court (Second Chamber) of 7 June 2023.#UNSA Énergie v European Commission.#Case T-322/22. June 22, 2023 0 Comments
CELEX:62021CJ0711: Judgment of the Court (Fourth Chamber) of 22 June 2023.#XXX and XXX v État belge, représenté par le Secrétaire d’État à l’Asile et la Migration.#Reference for a preliminary ruling – Article 267 TFEU – Admissibility – Continued interest in bringing proceedings in the dispute in the main proceedings – Obligation of the referring court to verify.#Joined Cases C-711/21 and C-712/21. June 22, 2023 0 Comments	CELEX:62022CO0732_INF: Order of the Court (Chamber determining whether appeals may proceed) of 23 March 2023.#G-Core Innovations Sàrl v European Union Intellectual Property Office.#Appeal – EU trade mark – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed.#Case C-732/22 P. June 22, 2023 0 Comments
CELEX:62022CJ0259: Judgment of the Court (Eighth Chamber) of 22 June 2023.#Arysta LifeScience Great Britain Ltd v European Commission.#Appeal – Plant protection products – Active substance – Regulation (EC) No 1107/2009 – Article 4(5) – Article 14(1) – Article 20(1) – Implementing Regulation (EU) No 844/2012 – Article 12(3) – Article 14(1) – Non-renewal of the approval of the active substance thiram for the purpose of placing it on the market – Rights of the defence – Precautionary principle – Equal treatment.#Case C-259/22 P. June 22, 2023 0 Comments	CELEX:62021CJ0818: Judgment of the Court (Eighth Chamber) of 22 June 2023.#YG v European Commission.#Appeal – Civil service – Official – Promotion – 2019 promotion exercise – Decision not to promote the appellant to grade AST 9 – Article 45(1) of the Staff Regulations of Officials of the European Union – Comparison of merits – Distortion of the evidence – Disregard for and distortion of the pleas in the application at first instance – Infringement of the rights of the defence – Failure to fulfil the duty to state reasons.#Case C-818/21 P. June 22, 2023 0 Comments
VSRS Sklep I Up 99/2023 Škoda, opredeljena z navedbami o pričakovani dolgotrajnosti upravnega spora in v tem času nastale prekluzije za odločanje o odpravi odmerne odločbe po nadzorstveni pravici, ni škoda, ki bi bila neposredna posledica izpodbijane zavrnilne odločbe. Ugoditev predlagani začasni odredbi ne bi pomenila začasne ureditve stanja glede na (v tem upravnem sporu) sporno pravno razmerje, temveč ukrep za preprečitev nastanka negativnih učinkov predolgega sojenja oziroma sojenja v nerazumnem roku. Temu pa začasna odredba po ZUS-1 ni namenjena. Zaradi eventualnega poteka prekluzivnega roka iz 88. člena ZDavP-2 pritožničina pravica, da doseže odpravo odmerne odločbe po nazorstveni pravici in s tem do učinkovitega sodnega varstva, v okoliščinah konkretnega primera ni v ničemer ogrožena. Potek roka iz 88. člena ZDavP-2 namreč ni ovira za odločanje sodišča o pritožničinem tožbenem zahtevku, saj ta rok, ki velja v davčnem postopku, sodišča v postopku upravnega... June 22, 2023 0 Comments	VSRS Sklep I Up 123/2023, enako tudi VSRS Sklep I Up 125/2023 Škoda, opredeljena z navedbami o pričakovani dolgotrajnosti upravnega spora in v tem času nastale prekluzije za odločanje o odpravi odmerne odločbe po nadzorstveni pravici, ni škoda, ki bi bila neposredna posledica izpodbijane zavrnilne odločbe. Ugoditev predlagani začasni odredbi zato ne bi pomenila začasne ureditve stanja glede na (v tem upravnem sporu) sporno pravno razmerje, temveč ukrep za preprečitev nastanka negativnih učinkov predolgega sojenja oziroma sojenja v nerazumnem roku. Temu pa začasna odredba po ZUS-1 ni namenjena. Pritožnica zaradi morebitnega poteka prekluzivnega roka iz 88. člena ZDavP-2 med tem upravnim sporom ne bo ostala brez možnosti zahtevati odpravo odmerne odločbe po nadzorstveni pravici in s tem ne brez učinkovitega sodnega varstva. Navedeni rok namreč sodišča ne zavezuje. June 22, 2023 0 Comments

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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

CELEX:62022TJ0178_INF: Judgment of the General Court (Third Chamber) of 15 March 2023.#FA World Entertainment Inc. v European Union Intellectual Property Office.#Case T-178/22.

CELEX:62022TO0170(05)_INF: Order of the Vice-President of the General Court of 28 February 2023.#Telefónica de España, SA v European Commission.#Case T-170/22 R-RENV.

CELEX:62022TJ0098_INF: Judgment of the General Court (Fourth Chamber) of 8 March 2023.#Évariste Boshab v Council of the European Union.#Case T-98/22.

CELEX:62022TJ0090_INF: Judgment of the General Court (Fourth Chamber) of 8 March 2023.#Alex Kande Mupompa v Council of the European Union.#Case T-90/22.

CELEX:62021TJ0100_INF: Judgment of the General Court (Ninth Chamber) of 8 March 2023.#Maria del Carmen Sánchez-Gavito León v Council of the European Union and European Commission.#Case T-100/21.

CELEX:62020TJ0200: Judgment of the General Court (Second Chamber) of 14 June 2023.#Stone Brewing Co. LLC v European Union Intellectual Property Office.#Case T-200/20.

CELEX:62022TJ0368: Judgment of the General Court (Second Chamber) of 7 June 2023.#Cassa Centrale Banca - Credito Cooperativo Italiano SpA v European Union Intellectual Property Office.#Case T-368/22.

CELEX:62022TJ0339: Judgment of the General Court (Second Chamber) of 7 June 2023.#Chocolates Lacasa Internacional, SA v European Union Intellectual Property Office.#Case T-339/22.

CELEX:62022TJ0543: Judgment of the General Court (Eighth Chamber) of 7 June 2023.#Laboratorios Ern, SA v European Union Intellectual Property Office.#Case T-543/22.

CELEX:62022TJ0541: Judgment of the General Court (Second Chamber) of 7 June 2023.#Sanity Group GmbH v European Union Intellectual Property Office.#Case T-541/22.

CELEX:62022TJ0322: Judgment of the General Court (Second Chamber) of 7 June 2023.#UNSA Énergie v European Commission.#Case T-322/22.

VSRS Sklep I Up 99/2023

VSRS Sklep I Up 123/2023, enako tudi VSRS Sklep I Up 125/2023

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