Išči

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:32025R0776: Council Implementing Regulation (EU) 2025/776 of 14 April 2025 implementing Regulation (EU) No 359/2011 concerning restrictive measures directed against certain persons, entities and bodies in view of the situation in Iran

April 14, 2025 0 Comments

CELEX:32025D0774: Council Implementing Decision (CFSP) 2025/774 of 14 April 2025 implementing Decision 2011/235/CFSP concerning restrictive measures directed against certain persons and entities in view of the situation in Iran

April 14, 2025 0 Comments

CELEX:62024TO0205: Order of the General Court (Second Chamber) of 7 April 2025.#Skechers USA, Inc. II v European Union Intellectual Property Office.#EU trade mark – Application for EU word mark JUST STEP IN – Absolute grounds for refusal – Descriptive character – No distinctive character – Article 7(1)(b) and (c) of Regulation (EU) 2017/1001 – Obligation to state reasons – Article 94(1) of Regulation 2017/1001 – Equal treatment – Principle of good administration – Articles 20 and 41 of the Charter of Fundamental Rights – Action manifestly lacking any foundation in law.#Case T-205/24.

April 12, 2025 0 Comments

CELEX:62024TO0295: Order of the General Court (Second Chamber) of 7 April 2025.#Skechers USA, Inc. II v European Union Intellectual Property Office.#EU trade mark – Application for EU word mark JUST SLIP IN – Absolute grounds for refusal – Descriptive character – No distinctive character – Article 7(1)(b) and (c) of Regulation (EU) 2017/1001 – Obligation to state reasons – Article 94(1) of Regulation 2017/1001 – Equal treatment – Principle of good administration – Articles 20 and 41 of the Charter of Fundamental Rights – Action manifestly lacking any foundation in law.#Case T-295/24.

April 12, 2025 0 Comments

CELEX:62024TJ0470: Judgment of the General Court (Second Chamber) of 9 April 2025.#ITB GmbH v European Union Intellectual Property Office.#Case T-470/24.

April 11, 2025 0 Comments

CELEX:62024TJ0209: Judgment of the General Court (Sixth Chamber) of 9 April 2025.#Allsize Company A/S v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU word mark North 56-4 – Earlier international registration designating the European Union – Word mark 66°NORTH – Relative ground for invalidity – Likelihood of confusion – Article 8(1)(b) and Article 60(1)(a) of Regulation (EU) 2017/1001.#Case T-209/24.

April 11, 2025 0 Comments

CELEX:62023TJ1153: Judgment of the General Court (First Chamber) of 9 April 2025.#Ardeshir Ghiassi v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU word mark VITAE – Absolute grounds for invalidity – Lack of descriptive character – Distinctive character – Article 7(1)(b) and (c) of Regulation (EU) 2017/1001.#Case T-1153/23.

April 11, 2025 0 Comments

CELEX:62023TJ0397: Judgment of the General Court (Sixth Chamber) of 9 April 2025.#Ausnit, Olariu și Asociații SRL v European Commission.#Case T-397/23.

April 11, 2025 0 Comments

CELEX:62024TJ0109: Judgment of the General Court (Tenth Chamber) of 9 April 2025.#CL v European Commission.#Case T-109/24.

April 11, 2025 0 Comments

CELEX:62021CJ0607_RES: Judgment of the Court (First Chamber) of 10 April 2025.#XXX v État belge.#Reference for a preliminary ruling – Citizenship of the Union – Directive 2004/38/EC – Right of citizens of the Union and their family members to move and reside freely within the territory of the Member States – Article 3 – Beneficiaries – Article 2(2)(d) – Family member – Direct relative in the ascending line of the partner of a Union citizen who is dependent on that Union citizen and/or that partner – Assessment of the condition of being ‘dependent’ – Relevant date for determining material dependence – Article 10 – Conditions for the issue of a residence card – Declaratory nature of a residence card – Submission of an application for a residence card in the host Member State several years af

April 11, 2025 0 Comments

CELEX:62023CJ0657: Judgment of the Court (Seventh Chamber) of 10 April 2025.#M. K. v Ministerstvo zemědělství.#Reference for a preliminary ruling – Common agricultural policy (CAP) – Financing, management and monitoring of the CAP – Regulation (EU) No 1306/2013 – Financing by the European Agricultural Fund for Rural Development (EAFRD) – Article 54 – Protection of the financial interests of the European Union – Regulation (EC, Euratom) No 2988/95 – Article 3 – Recovery of amounts wrongly paid of a grant – Limitation period – Indicative time limit.#Case C-657/23.

April 11, 2025 0 Comments

CELEX:62024CJ0238: Judgment of the Court (First Chamber) of 10 April 2025.#NR v Ministero della Difesa and Others.#Reference for a preliminary ruling – Common foreign and security policy (CFSP) – Decision 2010/279/CFSP – European Union Police Mission in Afghanistan – Article 7(3) – Costs related to seconded staff – Allowances paid by both the European Union and the Member State to which the member of staff belongs – Concurrent – Final sentence of the second subparagraph of Article 24(1) TEU – First paragraph of Article 275 TFEU – Jurisdiction of the Court to interpret a provision of EU law concerning the CFSP.#Case C-238/24.

April 11, 2025 0 Comments

CELEX:62023CJ0723: Judgment of the Court (Sixth Chamber) of 10 April 2025.#Agencia Estatal de la Administración Tributaria v VT and UP.#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(1) and (2) – Derogations – Natural person who has become insolvent – Conditions for access to discharge of debt – Concept of ‘dishonest or bad faith’ conduct – Conduct towards creditors of a third party.#Case C-723/23.

April 11, 2025 0 Comments

CELEX:62023CJ0584: Judgment of the Court (Sixth Chamber) of 10 April 2025.#Asepeyo Mutua Colaboradora de la Seguridad Social nº 151 and KT v Instituto Nacional de la Seguridad Social (INSS) and Others.#Reference for a preliminary ruling – Social policy – Equal treatment for men and women in matters of social security – Directive 79/7/EEC – Article 4(1) – Indirect discrimination on ground of sex – Method of calculating the pension for permanent incapacity as a result of an accident at work – Taking into account the actual remuneration on the date of the accident at work – Reduction in working hours to care for children under the age of 12.#Case C-584/23.

April 11, 2025 0 Comments

CELEX:62022CO0337_SUM: Order of the Court (Chambre determining whether appeals should proceed) of 16 November 2022.#European Union Intellectual Property Office (EUIPO) v Nowhere Co. Ltd.#Appeal – EU trade mark – Determination as to whether appeals may proceed – Article 170b of the Rules of Procedure of the Court – Request demonstrating that an issue is significant with respect to the unity, consistency or development of EU law – Appeal allowed to proceed.#Case C-337/22 P.

April 11, 2025 0 Comments

CELEX:62024CC0097: Opinion of Advocate General Medina delivered on 10 April 2025.###

April 11, 2025 0 Comments

CELEX:62021CJ0607: Judgment of the Court (First Chamber) of 10 April 2025.#XXX v État belge.#Reference for a preliminary ruling – Citizenship of the Union – Directive 2004/38/EC – Right of citizens of the Union and their family members to move and reside freely within the territory of the Member States – Article 3 – Beneficiaries – Article 2(2)(d) – Family member – Direct relative in the ascending line of the partner of a Union citizen who is dependent on that Union citizen and/or that partner – Assessment of the condition of being ‘dependent’ – Relevant date for determining material dependence – Article 10 – Conditions for the issue of a residence card – Declaratory nature of a residence card – Submission of an application for a residence card in the host Member State several years after

April 11, 2025 0 Comments

CELEX:62023CJ0481: Judgment of the Court (Fifth Chamber) of 10 April 2025.#Ministerio Fiscal and Abogado del Estado v JMTB.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Framework Decision 2002/584/JHA – European arrest warrant – Article 4(4) and (6) – Grounds for optional non-execution – Condition that the acts fall within the jurisdiction of the executing Member State under its own criminal law – Conviction which is not final – European arrest warrant issued for the purposes of criminal prosecution.#Case C-481/23.

April 11, 2025 0 Comments

CELEX:32018R1240R(08)

The corrigendum does not concern the English version.
April 11, 2025 0 Comments

VSRS Sodba X Ips 23/2024, enako tudi VSRS Sodba X Ips 21/2024, VSRS Sodba X Ips 17/2024

Načelu enakosti ustreza samo takšna normativna različnost, ki ustreza različnosti dejanskih stanj, s tem da razlikovanje ne sme biti arbitrarno in mora predpis v okviru svojega namena izbrati sredstva, sorazmerna ugotovljeni različnosti položajev, ki so podlaga za normativno razlikovanje. Ne zadošča torej, da je izbrani kriterij razlikovanja v razumni povezavi s predmetom različnega pravnega urejanja. Tudi uporaba izbranega kriterija mora prestati preizkus razumnosti na način, da do konca izpelje logiko, ki opravičuje razlikovanje: višina dodatne obremenitve mora biti v razumnem sorazmerju z višjo uporabnostjo, ki jo prinaša boljša lega zemljišča. Upravno sodišče ne bi smelo ugotoviti le, da je izbrani kriterij razlikovanja (lega zemljišč v povezavi z zagotovljenimi elementi komunalne opremljenosti) v razumni povezavi s predmetom različnega pravnega urejanja (razdelitev zemljišč po območjih), ampak bi moralo ugotovljeno logiko razlikovalnih kriterijev...
April 10, 2025 0 Comments
RSS
First106107108109111113114115Last