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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.


 

Pojasnjevalne opombe kombinirane nomenklature EU (steklena vrata in stene)

Pojasnjevalne opombe se spremenijo tako, da se točka 3 k poglavju 70 nadomesti z novim besedilom, pri tarifni podštevilki 7020 00 80 pa se vstavi novo besedilo pojasnjevalnih opomb za steklena vrata in stene, kot je določeno v spremembi Pojasnjevalnih opomb KN (UL EU C/2025/1923).

Spremembe pojasnjevalnih opomb KN so objavljene na spletni strani FURS.

March 27, 2025 0 Comments

Pojasnjevalne opombe kombinirane nomenklature EU (steklena vrata in stene)

Pojasnjevalne opombe se spremenijo tako, da se točka 3 k poglavju 70 nadomesti z novim besedilom, pri tarifni podštevilki 7020 00 80 pa se vstavi novo besedilo pojasnjevalnih opomb za steklena vrata in stene, kot je določeno v spremembi Pojasnjevalnih opomb KN (UL EU C/2025/1923).

Spremembe pojasnjevalnih opomb KN so objavljene na spletni strani FURS.

March 27, 2025 0 Comments

Pojasnjevalne opombe kombinirane nomenklature EU (steklena vrata in stene)

Pojasnjevalne opombe se spremenijo tako, da se točka 3 k poglavju 70 nadomesti z novim besedilom, pri tarifni podštevilki 7020 00 80 pa se vstavi novo besedilo pojasnjevalnih opomb za steklena vrata in stene, kot je določeno v spremembi Pojasnjevalnih opomb KN (UL EU C/2025/1923).

Spremembe pojasnjevalnih opomb KN so objavljene na spletni strani FURS.

March 27, 2025 0 Comments

Pojasnjevalne opombe kombinirane nomenklature EU (steklena vrata in stene)

Pojasnjevalne opombe se spremenijo tako, da se točka 3 k poglavju 70 nadomesti z novim besedilom, pri tarifni podštevilki 7020 00 80 pa se vstavi novo besedilo pojasnjevalnih opomb za steklena vrata in stene, kot je določeno v spremembi Pojasnjevalnih opomb KN (UL EU C/2025/1923).

Spremembe pojasnjevalnih opomb KN so objavljene na spletni strani FURS.

March 27, 2025 0 Comments

Pojasnjevalne opombe kombinirane nomenklature EU (steklena vrata in stene)

Pojasnjevalne opombe se spremenijo tako, da se točka 3 k poglavju 70 nadomesti z novim besedilom, pri tarifni podštevilki 7020 00 80 pa se vstavi novo besedilo pojasnjevalnih opomb za steklena vrata in stene, kot je določeno v spremembi Pojasnjevalnih opomb KN (UL EU C/2025/1923).

Spremembe pojasnjevalnih opomb KN so objavljene na spletni strani FURS.

March 27, 2025 0 Comments

CELEX:62021CJ0662_SUM: Judgment of the Court (Tenth Chamber) of 23 March 2023.#Proceedings brought by Booky.fi Oy.#Reference for a preliminary ruling – Articles 34 and 36 TFEU – Free movement of goods – Measure having equivalent effect to a quantitative restriction – Recordings of audiovisual programmes – Online sale – Legislation of a Member State requiring classification according to age and labelling of programmes – Protection of minors – Recordings already classified and labelled in another Member State – Proportionality.#Case C-662/21.

March 27, 2025 0 Comments

CELEX:62021CJ0565_SUM: Judgment of the Court (Fourth Chamber) of 16 March 2023.#Caixabank SA v X.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Articles 3, 4 and 5 – Consumer contracts – Mortgage loans – Unfair terms – Term concerning loan arrangement fees – Application seeking a declaration of invalidity of that term and reimbursement of the amount paid on that basis – Plainness and intelligibility of the terms – Existence of specific national legislation.#Case C-565/21.

March 27, 2025 0 Comments

CELEX:62021CJ0574_SUM: Judgment of the Court (Third Chamber) of 23 March 2023.#QT v 02 Czech Republic a. s.#Reference for a preliminary ruling – Self-employed commercial agents – Directive 86/653/EEC – Article 17(2)(a) – Termination of the agency contract – Entitlement of the commercial agent to an indemnity – Conditions for granting – Equitable indemnity – Assessment – Concept of ‘commission lost by the commercial agent’ – Commission on future transactions – New customers brought by the commercial agent – Existing customers with whom the commercial agent has significantly increased the volume of business – One-off commission payments.#Case C-574/21.

March 27, 2025 0 Comments

CELEX:62021CJ0511_SUM: Judgment of the Court (Second Chamber) of 16 March 2023.#European Commission v Ana Calhau Correia de Paiva.#Appeal – Rules on languages – Open competition EPSO/AD/293/14 – Notice of competition – Limitation of the choice of the second language of the competition to English, French or German – Non-inclusion on the reserve list – Plea of illegality of the notice of competition – Admissibility.#Case C-511/21 P.

March 27, 2025 0 Comments

CELEX:62021CJ0438_SUM: Judgment of the Court (Fourth Chamber) of 16 March 2023.#European Commission and Others v Pharmaceutical Works Polpharma S.A.#Appeal – Public health – Medicinal products for human use – Directive 2001/83/EC – Regulation (EC) No 726/2004 – Application for marketing authorisation for a generic version of the medicinal product Tecfidera – Decision of the European Medicines Agency (EMA) not to validate the application for marketing authorisation – Earlier European Commission decision taking the view that Tecfidera was not covered by the same global marketing authorisation as Fumaderm – Previously authorised combination medicinal product – Subsequent marketing authorisation for a component of the combination medicinal product – Assessment of the existence of a global mark

March 27, 2025 0 Comments

CELEX:62021CJ0653_SUM: Judgment of the Court (Eighth Chamber) of 23 March 2023.#Syndicat Uniclima v Ministre de l'Intérieur.#Reference for a preliminary ruling – Internal market – Harmonisation of the laws of the Member States relating to machinery, electrical equipment and pressure equipment – Directive 2006/42/EC – Directive 2014/35/EU – Directive 2014/68/EU – ‘CE marking’ – Imposition, by national regulations, of requirements additional to the essential safety requirements laid down by those directives – Conditions – National safety regulations to counter the risks of fire and panic in establishments open to the public.#Case C-653/21.

March 27, 2025 0 Comments

CELEX:62021CJ0522_SUM: Judgment of the Court (Fourth Chamber) of 16 March 2023.#MS v Saatgut-Treuhandverwaltungs GmbH.#Reference for a preliminary ruling – Intellectual property – Protection of plant varieties – Regulation (EC) No 2100/94 – Derogation provided for in Article 14(3) – Article 94(2) – Infringement – Right to compensation – Regulation (EC) No 1768/95 – Article 18(2) – Compensation for damage – Minimum lump sum calculated on the basis of quadruple the licence fee – Competence of the European Commission – Invalidity.#Case C-522/21.

March 27, 2025 0 Comments

CELEX:62022TJ0307_RES: Judgment of the General Court (First Chamber, Extended Composition) of 26 March 2025.#A2B Connect BV and Others v Council of the European Union.#Common foreign and security policy – Restrictive measures adopted in view of Russia’s actions destabilising the situation in Ukraine – Temporary prohibition of broadcasting and suspension of authorisations for the broadcasting of content by certain media outlets – Temporary prohibition of advertising for products or services in content produced or broadcast by certain media outlets – Competence of the Council – Freedom of expression and of information – Proportionality – Obligation to state reasons.#Case T-307/22.

March 27, 2025 0 Comments

CELEX:62024TJ0140: Judgment of the General Court (Seventh Chamber) of 26 March 2025.#Xilin Gol League Xiyang Mutton Industry Co. Ltd v European Union Intellectual Property Office.#EU trade mark – Revocation proceedings – EU word mark baidu – Genuine use of the mark – Article 58(1)(a) of Regulation (EU) 2017/1001 – Lack of use in connection with the goods and services in respect of which the mark is registered.#Case T-140/24.

March 27, 2025 0 Comments

CELEX:62021TJ0441_RES: Judgment of the General Court (Fifth Chamber, Extended Composition) of 26 March 2025 (Extracts).#UBS Group AG and Others v European Commission.#Competition – Agreements, decisions and concerted practices – European Government Bonds sector – Decision finding an infringement of Article 101 TFEU and Article 53 of the EEA Agreement – Coordination of prices and bond-trading activities – Exchange of commercially sensitive information – Single and continuous infringement – Restriction of competition by object – Legitimate interest in finding infringements – Calculation of the amount of the fine – Basic amount – Proxy for value of sales – Unlimited jurisdiction.#Cases T-441/21, T-449/21, T-453/21 and T-455/21.

March 27, 2025 0 Comments

CELEX:62023TJ0608:           Arrêt du Tribunal (deuxième chambre) du 26 mars 2025.#Hamster Polska sp. z o.o. contre Office de l’Union européenne pour la propriété intellectuelle.#Dessin ou modèle communautaire – Procédure de nullité – Dessins ou modèles communautaires enregistrés représentant des toilettes publiques – Motifs de nullité – Caractéristiques de l’apparence d’un produit exclusivement imposées par la fonction technique de celui-ci – Article 8, paragraphe 1, du règlement (CE) no 6/2002 – Divulgation des dessins ou modèles antérieurs – Degré de liberté du créateur – Caractère individuel – Utilisateur averti – Impression globale différente – Articles 6 et 7 et article 25, paragraphe 1, sous b), du règlement no 6/2002 – Obligation de motivation – Article 62 du règlement no 6/2002.#

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March 27, 2025 0 Comments

CELEX:62023TJ1090: Judgment of the General Court (First Chamber) of 26 March 2025.#Shenzhen Starlink Network Technology Co. Ltd v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU figurative mark VA VIVAIA – Earlier EU word mark VIA VAI – Relative ground for invalidity – Likelihood of confusion – Article 8(1)(b) and Article 60(1)(a) of Regulation (EU) 2017/1001.#Case T-1090/23.

March 27, 2025 0 Comments

CELEX:62022TJ0307: Judgment of the General Court (First Chamber, Extended Composition) of 26 March 2025.#A2B Connect BV and Others v Council of the European Union.#Common foreign and security policy – Restrictive measures adopted in view of Russia’s actions destabilising the situation in Ukraine – Temporary prohibition of broadcasting and suspension of authorisations for the broadcasting of content by certain media outlets – Temporary prohibition of advertising for products or services in content produced or broadcast by certain media outlets – Competence of the Council – Freedom of expression and of information – Proportionality – Obligation to state reasons.#Case T-307/22.

March 27, 2025 0 Comments

CELEX:62022TO0751:           Ordonnance du Tribunal (cinquième chambre) du 25 mars 2025.#Rosa Maria Avitabile en qualité d'héritière d'Antonio Mazzone e.a. contre Parlement européen.#Droit institutionnel – Statut unique du député européen – Députés européens élus dans des circonscriptions italiennes – Adoption par l’Ufficio di Presidenza della Camera dei deputati (office de la présidence de la Chambre des députés, Italie) de la décision no 150/2022, en matière de pensions – Modification du montant des pensions des députés nationaux italiens – Modification corrélative, par le Parlement européen, du montant des pensions de certains anciens députés européens élus en Italie – Compétence de l’auteur de l’acte – Obligation de motivation – Droits acquis – Sécurité juridique – Confiance légitime

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March 27, 2025 0 Comments

CELEX:62023TJ0610:           Arrêt du Tribunal (deuxième chambre) du 26 mars 2025.#Hamster Polska sp. z o.o. contre Office de l’Union européenne pour la propriété intellectuelle.#Dessin ou modèle communautaire – Procédure de nullité – Dessin ou modèle communautaire enregistré représentant des toilettes publiques – Motifs de nullité – Caractéristiques de l’apparence d’un produit exclusivement imposées par la fonction technique de celui-ci – Article 8, paragraphe 1, du règlement (CE) no 6/2002 – Divulgation des dessins ou modèles antérieurs – Degré de liberté du créateur – Utilisateur averti – Impression globale différente – Articles 5 à 7 et article 25, paragraphe 1, sous b), du règlement no 6/2002 – Obligation de motivation – Article 62 du règlement no 6/2002.#Affaire T-610/23.

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March 27, 2025 0 Comments
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