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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:62022TA0172: Case T-172/22: Judgment of the General Court of 8 March 2023 — Gönenç v EUIPO — Solar (termorad ALUMINIUM PANEL RADIATOR) (EU trade mark — Opposition proceedings — Application for EU figurative mark TERMORAD ALUMINIUM PANEL RADIATOR — Earlier Benelux word mark THERMRAD — Relative ground for refusal — Likelihood of confusion — Article 8(1)(b) of Regulation (EU) 2017/1001)

May 2, 2023 0 Comments

CELEX:62022CN0657: Case C-657/22: Request for a preliminary ruling from the Tribunalul Prahova (Romania) lodged on 18 October 2022 — SC Bitulpetrolium Serv SRL v Administrația Județeană a Finanțelor Publice Prahova — Direcția Generală Regională a Finanțelor Publice Ploiești

May 2, 2023 0 Comments

CELEX:62022TA0098: Case T-98/22: Judgment of the General Court of 8 March 2023 — Boshab v Council (Common foreign and security policy — Restrictive measures taken in view of the situation in the Democratic Republic of the Congo — Freezing of funds — Restriction on admission to the territories of the Member States — Retention of the applicant’s name on the lists of persons covered — Right to be heard — Proof that inclusion and retention on the lists is well founded — Manifest error of assessment — Continuation of the factual and legal circumstances which led to the adoption of the restrictive measures)

May 2, 2023 0 Comments

CELEX:62022TA0096: Case T-96/22: Judgment of the General Court of 8 March 2023– Kampete v Council (Common foreign and security policy — Restrictive measures taken in view of the situation in the Democratic Republic of the Congo — Freezing of funds — Restriction on admission to the territories of the Member States — Retention of the applicant’s name on the lists of persons covered — Right to be heard — Proof that inclusion and retention on the lists is well founded — Manifest error of assessment — Continuation of the factual and legal circumstances which led to the adoption of the restrictive measures)

May 2, 2023 0 Comments

CELEX:62022CB0521: Case C-521/22, Konštrukta — Defence: Order of the Court (Ninth Chamber) of 7 February 2023 (request for a preliminary ruling from the Rada Úradu pre verejné obstarávanie — Slovakia) — KONŠTRUKTA — Defence a.s. v Úrad pre verejné obstarávanie (Reference for a preliminary ruling — Article 53(2) of the Rules of Procedure of the Court of Justice — Article 267 TFEU — Definition of ‘court or tribunal’ — Appellate body of a national supervisory authority for public procurement procedures — Independence — Status of a third party in relation to the authority which adopted the contested decision — Manifest inadmissibility of the request for a preliminary ruling)

May 2, 2023 0 Comments

CELEX:62022TA0095: Case T-95/22: Judgment of the General Court of 8 March 2023 — Kanyama v Council (Common foreign and security policy — Restrictive measures taken in view of the situation in the Democratic Republic of the Congo — Freezing of funds — Restriction on admission to the territories of the Member States — Retention of the applicant’s name on the lists of persons covered — Right to be heard — Proof that inclusion and retention on the lists is well founded — Manifest error of assessment — Continuation of the factual and legal circumstances which led to the adoption of the restrictive measures)

May 2, 2023 0 Comments

CELEX:62022CB0520: Case C-520/22, Horezza: Order of the Court (Ninth Chamber) of 7 February 2023 (request for a preliminary ruling from the Rada Úradu pre verejné obstarávanie — Slovakia) — HOREZZA a.s. v Úrad pre verejné obstarávanie (Reference for a preliminary ruling — Article 53(2) of the Rules of Procedure of the Court of Justice — Article 267 TFEU — Definition of ‘court or tribunal’ — Appellate body of a national supervisory authority for public procurement procedures — Independence — Status of a third party in relation to the authority which adopted the contested decision — Manifest inadmissibility of the request for a preliminary ruling)

May 2, 2023 0 Comments

CELEX:62022TA0093: Case T-93/22: Judgment of the General Court of 8 March 2023 — Ramazani Shadary v Council (Common foreign and security policy — Restrictive measures taken in view of the situation in the Democratic Republic of the Congo — Freezing of funds — Restriction on admission to the territories of the Member States — Retention of the applicant’s name on the lists of persons covered — Proof that inclusion and retention on the lists is well founded — Change of the factual and legal circumstances which led to the adoption of the restrictive measures)

May 2, 2023 0 Comments

CELEX:62022CA0016: Case C-16/22, Staatsanwaltschaft Graz (Düsseldorf Tax Office for Criminal Tax Matters): Judgment of the Court (Third Chamber) of 2 March 2023 (request for a preliminary ruling from the Oberlandesgericht Graz — Austria) — Proceedings relating to the recognition and execution of a European Investigation Order concerning MS (Reference for a preliminary ruling — Area of freedom, security and justice — Judicial cooperation in criminal matters — Directive 2014/41/EU — European Investigation Order — Article 1(1) — Concept of ‘judicial authority’ — Article 2(c) — Concept of ‘issuing authority’ — Order issued by a tax authority without being validated by a judge or public prosecutor — Tax authority assuming the rights and the obligations of the public prosecutor’s office in the c

May 2, 2023 0 Comments

CELEX:62022TA0092: Case T-92/22: Judgment of the General Court of 8 March 2023 — Amisi Kumba v Council (Common foreign and security policy — Restrictive measures taken in view of the situation in the Democratic Republic of the Congo — Freezing of funds — Restriction on admission to the territories of the Member States — Retention of the applicant’s name on the lists of persons covered — Right to be heard — Proof that inclusion and retention on the lists is well founded — Manifest error of assessment — Continuation of the factual and legal circumstances which led to the adoption of the restrictive measures)

May 2, 2023 0 Comments

CELEX:62021CA0760: Case C-760/21, Kwizda Pharma: Judgment of the Court (Second Chamber) of 2 March 2023 (request for a preliminary ruling from the Verwaltungsgericht Wien — Austria) — Kwizda Pharma GmbH v Landeshauptmann von Wien (Reference for a preliminary ruling — Food safety — Food — Regulation (EU) No 609/2013 — Article 2(2)(g) — Concept of ‘food for special medical purposes’ — Other particular nutritional requirements — Dietary management — Modification of the diet — Nutrients — Use under medical supervision — Ingredients not absorbed or metabolised in the alimentary canal — Distinction in relation to medicinal products — Distinction in relation to food supplements)

May 2, 2023 0 Comments

CELEX:62022TA0090: Case T-90/22: Judgment of the General Court of 8 March 2023 — Kande Mupompa v Council (Common foreign and security policy — Restrictive measures taken in view of the situation in the Democratic Republic of the Congo — Freezing of funds — Restriction on admission to the territories of the Member States — Retention of the applicant’s name on the lists of persons covered — Right to be heard — Proof that inclusion and retention on the lists is well founded — Manifest error of assessment — Continuation of the factual and legal circumstances which led to the adoption of the restrictive measures)

May 2, 2023 0 Comments

CELEX:62021CA0715: Joined Cases C-715/21 P and C-716/21 P: Judgment of the Court (Tenth Chamber) of 9 March 2023 — Gerardo Galeote (C-715/21 P), Graham Watson (C-716/21 P) v European Parliament (Appeal — Law governing the institutions — Rules governing the payment of expenses and allowances to Members of the European Parliament — Amendment of the additional voluntary pension scheme — Individual decision fixing additional voluntary pension rights — Plea of illegality — Competence of the Bureau of the Parliament — Rights acquired or in the process of being acquired — Proportionality — Equal treatment — Legal certainty)

May 2, 2023 0 Comments

CELEX:62022TA0070: Case T-70/22: Judgment of the General Court of 8 March 2023 — Novasol v ECHA (REACH — Fee payable for registration of a substance — Reduction granted to SMEs — Verification by ECHA of the declaration relating to the size of the enterprise — Request for evidence demonstrating the status of a SME — Refusal to provide certain information — Decision ordering the recovery of the uncollected amount of the total fees payable and imposing an administrative charge — Concept of ‘related undertaking’ — Recommendation 2003/361/EC — Obligation to state reasons)

May 2, 2023 0 Comments

CELEX:62021CA0714: Case C-714/21 P: Judgment of the Court (Tenth Chamber) of 9 March 2023 — Francoise Grossetête v European Parliament (Appeal — Law governing the institutions — Rules governing the payment of expenses and allowances to Members of the European Parliament — Amendment of the additional voluntary pension scheme — Individual decision fixing additional voluntary pension rights — Plea of illegality — Competence of the Bureau of the Parliament — Rights acquired or in the process of being acquired — Proportionality — Equal treatment — Legal certainty)

May 2, 2023 0 Comments

CELEX:62022TA0065: Case T-65/22: Judgment of the General Court of 8 March 2023 — PS v EIB (Civil service — EIB staff — Social security — Insurance against the risk of accident and of occupational disease — Total and permanent invalidity — Occupational nature of the disease — Contract concluded with an insurance company — Extent of the obligations to be met by the EIB)

May 2, 2023 0 Comments

CELEX:62021CA0695: Case C-695/21, Recreatieprojecten Zeeland and Others: Judgment of the Court (Seventh Chamber) of 2 March 2023 (request for a preliminary ruling from the Nederlandstalige rechtbank van eerste aanleg Brussel — Belgium) — Recreatieprojecten Zeeland BV, Casino Admiral Zeeland BV, Supergame BV v Belgische Staat (Reference for a preliminary ruling — Freedom to provide services — Article 56 TFEU — Restrictions on the freedom to provide services — Games of chance — Legislation of a Member State laying down a general ban on advertising by gaming establishments — Automatic derogation from that ban for establishments holding an operating licence issued by the authorities of that Member State — No possibility of derogation for establishments located in another Member State)

May 2, 2023 0 Comments

CELEX:62021TA0763: Case T-763/21: Judgment of the General Court of 8 March 2023 — SE v Commission (Civil service — Members of the temporary staff — Recruitment — Commission’s pilot programme for recruiting junior administrators — Rejection of application — Eligibility conditions — Criterion of a maximum of three years of professional experience — Equal treatment — Discrimination based on age)

May 2, 2023 0 Comments

CELEX:62021CA0078: Case C-78/21, PrivatBank and Others: Judgment of the Court (First Chamber) of 2 March 2023 (request for a preliminary ruling from the Administratīvā apgabaltiesa — Latvia) — AS ‘PrivatBank’, A, B, Unimain Holdings Limited v Finanšu un kapitāla tirgus komisija (Reference for a preliminary ruling — Articles 56 and 63 TFEU — Freedom to provide services — Free movement of capital — National measure imposing an obligation on a credit institution to terminate business relationships with non-nationals or no longer to enter into such relationships — Restriction — Article 65(1)(b) TFEU — Justification — Directive (EU) 2015/849 — Prevention of the use of the financial system for the purpose of money laundering and terrorist financing — Proportionality)

May 2, 2023 0 Comments

CELEX:62021CA0684: Case C-684/21, Papierfabriek Doetinchem: Judgment of the Court (Tenth Chamber) of 2 March 2023 (request for a preliminary ruling from the Oberlandesgericht Düsseldorf — Germany) — Papierfabriek Doetinchem BV v Sprick GmbH Bielefelder Papier- und Wellpappenwerk & Co. (Reference for a preliminary ruling — Intellectual property — Community designs — Regulation (EC) No 6/2002 — Article 8(1) — Features of appearance of a product dictated solely by its technical function — Criteria for assessment — Existence of alternative designs — Proprietor also holding a multitude of alternative protected designs — Multicolour appearance of a product not reflected in the registration of the design concerned)

May 2, 2023 0 Comments
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