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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:62023TJ1097:           Arrêt du Tribunal (neuvième chambre élargie) du 3 juin 2026.#Vivendi SE contre Commission européenne.#Concurrence – Concentrations – Demande de renseignements – Article 11, paragraphe 3, du règlement (CE) no 139/2004 – Choix de la base juridique – Détournement de pouvoir – Obligation de motivation – Absence de caractère arbitraire – Impossibilium nulla obligatio est – Proportionnalité – Caractère nécessaire des renseignements demandés – Article 10 de la convention des droits de l’homme et des libertés fondamentales – Liberté d’expression – Protection des sources journalistiques – Exception d’illégalité – Article 7 de la charte des droits fondamentaux – Droit au respect de la vie privée et familiale.#Affaire T-1097/23.

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June 3, 2026 0 Comments

CELEX:62025TJ0104: Judgment of the General Court (Seventh Chamber, Extended Composition) of 3 June 2026.#Lami Packaging (Kunshan) Co. Ltd v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – Three-dimensional mark – Shape of octagonal carton – Sign consisting exclusively of the shape of goods which is necessary to obtain a technical result – Manufacturing process – Use of the product – Article 7(1)(e)(ii) and Article 51(1)(a) of Regulation (EC) No 40/94.#Case T-104/25.

June 3, 2026 0 Comments

CELEX:62023TJ1078: Judgment of the General Court (Eighth Chamber, Extended Composition) of 3 June 2026.#Meta Platforms, Inc. v European Commission.#Digital services – Regulation EU 2022/1925 – Designation of gatekeepers – Concept of ‘core platform service’ – Online social networking service – Number-independent interpersonal communications service – Online intermediation service – Equal treatment – Article 3(2) and (5) of Regulation 2022/1925 – Important gateway for business users to reach end users – Presumptions – Rebuttal of the presumptions – Article 17(1) and (3) of Regulation 2022/1925 – Conditions for opening a market investigation – Rights of the defence – Obligation to state reasons.#Case T-1078/23.

June 3, 2026 0 Comments

CELEX:62019TJ0795(01)_EXT:           Arrêt du Tribunal (septième chambre) du 3 juin 2026 (Extraits).#HB contre Commission européenne.#Marchés publics de services – Prestations de services d’assistance technique au Haut Conseil judiciaire et aux autorités ukrainiennes – Irrégularités commises lors des procédures de passation de marchés – Recouvrement des montants indûment versés – Décisions de recouvrement – Délai de prescription concernant la poursuite des irrégularités – Dies a quo – Interruption de la prescription – Limite absolue s’appliquant à la prescription des poursuites d’une irrégularité – Décisions formant titre exécutoire – Article 299 TFUE – Existence d’une créance – Responsabilité non contractuelle – Préjudice moral.#Affaires jointes T-795/19 RENV et T-796/19 RENV.

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June 3, 2026 0 Comments

CELEX:62023TJ1137:           Arrêt du Tribunal (neuvième chambre) du 3 juin 2026.#UF contre Parlement européen.#Fonction publique – Assistants parlementaires accrédités – Contrat à durée déterminée – Article 2, sous c), du RAA – Résiliation du contrat – Article 139, paragraphe 1, sous d), du RAA – Rupture du lien de confiance – Obligation de motivation – Erreur manifeste d’appréciation – Erreur de droit – Droits de la défense – Droit d’être entendu – Impartialité – Présomption d’innocence – Détournement de pouvoir – Responsabilité – Préjudices matériel et moral.#Affaire T-1137/23.

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June 3, 2026 0 Comments

CELEX:62023TJ1078_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 3 June 2026.#Meta Platforms, Inc. v European Commission.#Digital services – Regulation EU 2022/1925 – Designation of gatekeepers – Concept of ‘core platform service’ – Online social networking service – Number-independent interpersonal communications service – Online intermediation service – Equal treatment – Article 3(2) and (5) of Regulation 2022/1925 – Important gateway for business users to reach end users – Presumptions – Rebuttal of the presumptions – Article 17(1) and (3) of Regulation 2022/1925 – Conditions for opening a market investigation – Rights of the defence – Obligation to state reasons.#Case T-1078/23.

June 3, 2026 0 Comments

CELEX:62023TJ1119_RES: Judgment of the General Court (Ninth Chamber, Extended Composition) of 3 June 2026.#Lagardère SA v European Commission.#Competition – Concentrations – Request for information – Article 11(3) of Regulation (EC) No 139/2004 – Necessity of the information requested – Misuse of powers – Obligation to state reasons – Legal certainty – Proportionality – Impossibilium nulla obligatio est – Article 7 of the Charter of Fundamental Rights – Right to respect for private and family life – Documents stored on personal communication tools and applications – Article 11 of the Charter of Fundamental Rights – Freedom of expression – Protection of journalistic sources.#Case T-1119/23.

June 3, 2026 0 Comments

CELEX:62025TJ0307: Judgment of the General Court (Ninth Chamber) of 3 June 2026.#Societatea Română de Endocrinologie v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU figurative mark Acta Endocrinologica (Buc) – Earlier EU word mark ACTA ENDOCRINOLOGICA (BUC), The International Journal of Romanian Society of Endocrinology / Registered in 1938 New series – Relative ground for refusal – No likelihood of confusion – No similarity of the goods and services – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-307/25.

June 3, 2026 0 Comments

CELEX:62025TJ0267: Judgment of the General Court (Eighth Chamber) of 3 June 2026.#Osculati Srl v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – International registration designating the European Union – Figurative mark O – Earlier EU figurative mark O – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001 – Facts or evidence submitted for the first time before the Board of Appeal – Article 95(2) of Regulation 2017/1001.#Case T-267/25.

June 3, 2026 0 Comments

CELEX:62025TJ0198: Judgment of the General Court (Second Chamber, Extended Composition) of 3 June 2026.#G Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Taxation – Common system of VAT – Directive 2006/112/EC – Adjustment of VAT improperly invoiced – Transactions relating to a period closed by a tax inspection – National legislation making the initiation of a new inspection subject to a new fact updated by the taxpayer – Principle of effectiveness – Principle of tax neutrality – Proportionality.#Case T-198/25.

June 3, 2026 0 Comments

CELEX:62025TJ0224: Judgment of the General Court (Fifth Chamber, Extended Composition) of 3 June 2026.#VÁM4ALL Kft. "felszámolás alatt" v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Customs union – Union Customs Code – Method for determining the customs value – Declared transaction value – Article 15 of Regulation (EU) No 952/2013 – Article 140 of Implementing Regulation (EU) 2015/2447 – Secondary methods – Article 74 of Regulation No 952/2013 – Residual or ‘fall-back’ method – Article 144 of Implementing Regulation 2015/2447 – Importation of bulk goods – Lack of proof of actual payment – Insufficient data on the essential characteristics of the goods – Use of data available in the national database – Simple arithmetic mean of unit prices.#Ca

June 3, 2026 0 Comments

CELEX:62025TC0383: Opinion of Advocate General Brkan delivered on 3 June 2026.###

June 3, 2026 0 Comments

CELEX:62023TJ1119:           Arrêt du Tribunal (neuvième chambre élargie) du 3 juin 2026.#Lagardère SA contre Commission européenne.#Concurrence – Concentrations – Demande de renseignements – Article 11, paragraphe 3, du règlement (CE) no 139/2004 – Caractère nécessaire des renseignements demandés – Détournement de pouvoir – Obligation de motivation – Sécurité juridique – Proportionnalité – Impossibilium nulla obligatio est – Article 7 de la charte des droits fondamentaux – Droit au respect de la vie privée et familiale – Documents stockés sur des outils et applications de communication personnels – Article 11 de la charte des droits fondamentaux – Liberté d’expression – Protection des sources journalistiques.#Affaire T-1119/23.

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June 3, 2026 0 Comments

CELEX:62020TJ0775(01):           Arrêt du Tribunal (septième chambre) du 3 juin 2026.#PB contre Commission européenne.#Marchés publics de services – Prestations de services d’assistance technique au Haut Conseil judiciaire et aux autorités ukrainiennes – Irrégularités commises lors des procédures de passation des marchés – Recouvrement des montants indûment versés auprès de l’administrateur de la société bénéficiaire – Mesures administratives – Délai de prescription concernant la poursuite des irrégularités – Dies a quo – Interruption de la prescription – Limite absolue s’appliquant à la prescription des poursuites d’une irrégularité – Décision formant titre exécutoire – Article 299 TFUE – Existence d’une créance.#Affaire T-775/20 RENV.

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June 3, 2026 0 Comments

CELEX:62025TJ0104_RES:           Arrêt du Tribunal (septième chambre élargie) du 3 juin 2026.#Lami Packaging (Kunshan) Co. Ltd contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Procédure de nullité – Marque tridimensionnelle – Forme d’un carton octogonal – Signe constitué exclusivement par la forme du produit nécessaire à l’obtention d’un résultat technique – Processus de fabrication – Utilisation du produit – Article 7, paragraphe 1, sous e), ii), et article 51, paragraphe 1, sous a), du règlement (CE) no 40/94.#Affaire T-104/25.

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June 3, 2026 0 Comments

CELEX:62025TJ0284: Judgment of the General Court (Seventh Chamber) of 3 June 2026.#Amber Latvijas balzams AS v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU figurative mark BLACK – Bad faith – Article 59(1)(b) of Regulation (EU) 2017/1001.#Case T-284/25.

June 3, 2026 0 Comments

CELEX:62023TJ1097_RES: Judgment of the General Court (Ninth Chamber, Extended Composition) of 3 June 2026.#Vivendi SE v European Commission.#Competition – Concentrations – Request for information – Article 11(3) of Regulation (EC) No 139/2004 – Choice of legal base – Misuse of powers – Obligation to state reasons – Not arbitrary – Impossibilium nulla obligatio est – Proportionality – Necessity of the information requested – Article 10 of the Convention for the Protection of Human Rights and Fundamental Freedoms – Freedom of expression – Protection of journalistic sources – Plea of illegality – Article 7 of the Charter of Fundamental Rights – Right to respect for private and family life.#Case T-1097/23.

June 3, 2026 0 Comments

CELEX:62024CO0437_INF: Order of the Court (Tenth Chamber) of 12 January 2026.#Cirsa Italia SpA v Agenzia delle Dogane e dei Monopoli and Ministero dell'Economia e delle Finanze.#Request for a preliminary ruling from the Tribunale Amministrativo Regionale per il Lazio.#Case C-437/24.

June 3, 2026 0 Comments

CELEX:62025TJ0313: Judgment of the General Court (Fifth Chamber, Extended Composition) of 3 June 2026.#Kinova Europe GmbH v Hauptzollamt Hannover.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Heading 9021 – Orthopaedic appliances – Other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability – Robotic arm attached to an electric wheelchair.#Case T-313/25.

June 3, 2026 0 Comments

CELEX:62024TJ0662: Judgment of the General Court (Tenth Chamber) of 3 June 2026.#GW v European Commission.#Civil service – Officials – Retirement pensions – Weighting factor – Resettlement allowance – Decisions of the Swedish courts on the place of residence – Refusal to grant a certificate of residence – Recovery of overpayments – No need to adjudicate in part – Obligation to state reasons – Right to be heard – Duty to have regard for the welfare of officials – Liability.#Case T-662/24.

June 3, 2026 0 Comments
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