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Pravice plačnikov davkov v Sloveniji - TAXPAYERS RIGHTS in SLOVENIA

Spoštovani, vse pravice plačnikov davkov, kot so opisane v tem prispevku, so opredeljene v Ustavi Republike Slovenije (in Listini EU o temeljnih pravicah, Evropski konvenciji za človekove pravice ipd.). Slovenija nima uvedenega Kodeksa pravic plačnikov davkov (in določene pravice udejanja pomanjkljivo), zato je sistematika PPD na našem spletnem mestu urejena po kanadskem modelu. Zato (ker imamo težave na nivoju zakonov in na nivoju izvjanja zakonov) lahko določene pravice (npr. p. do zasebnosti) udejanjamo zgolj na podlagi vložitve pravnih sredstev.

Link: KODEKS ZA PRAVICE PLAČNIKOV DAVKOV ZDSS, ki ga je sprejela Zbornica davčnih svetovalcev Slovenije
s ciljem spodbujanja odločevalcev pri nas, da zberejo pogum in uvedejo Kodeks - tudi za slovenske plačnike davkov.

 

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CELEX:62022TA0234: Case T-234/22: Judgment of the General Court of 8 May 2024 – Ismailova v Council (Common foreign and security policy – Restrictive measures taken in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – Freezing of funds – List of persons, entities and bodies subject to the freezing of funds and economic resources – Restrictions on entry into the territories of the Member States – List of persons, entities and bodies subject to restrictions on entry into the territories of the Member States – Inclusion and maintenance of the applicant’s name on the lists – Concept of association – Article 2(1), in fine, of Decision 2014/145/CFSP – Article 3(1), in fine, of Regulation (EU) No 269/2014 – Jurisdiction of the Gener

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CELEX:62022TA0235: Case T-235/22: Judgment of the General Court of 15 May 2024 – Russian Direct Investment Fund v Council (Common foreign and security policy – Restrictive measures adopted in view of Russia’s actions destabilising the situation in Ukraine – Prohibition on investing in, participating in or otherwise contributing to projects co-financed by the applicant – Jurisdiction of the General Court – Action for annulment – Locus standi – Admissibility – Plea of illegality – Manifest error of assessment – Rights of the defence – Freedom to conduct a business – Proportionality)

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CELEX:62022TA0237: Case T-237/22: Judgment of the General Court of 7 February 2024 — Usmanov v Council (Common foreign and security policy — Restrictive measures taken in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine — Freezing of funds — List of persons, entities and bodies subject to the freezing of funds and economic resources — Restrictions on entry into the territories of the Member States — List of persons, entities and bodies subject to restrictions on entry into the territories of the Member States — Inclusion and maintenance of the applicant’s name on the lists — Meaning of ‘supporting actions or policies which undermine or threaten the territorial integrity, sovereignty and independence of Ukraine’ — Article 2(1)(

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CELEX:62022TA0243: Case T-243/22: Judgment of the General Court of 26 July 2023 — Pšonka v Council (Common foreign and security policy — Restrictive measures taken having regard to the situation in Ukraine — Freezing of funds — List of persons, entities and bodies subject to freezing of funds and economic resources — Maintenance of the applicant’s name on the list — Council’s obligation to verify that the decision of an authority of a third State was taken in accordance with the rights of the defence and the right to effective judicial protection)

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CELEX:62022TA0244: Case T-244/22: Judgment of the General Court of 26 July 2023 — Pšonka v Council (Common foreign and security policy — Restrictive measures taken having regard to the situation in Ukraine — Freezing of funds — List of persons, entities and bodies subject to freezing of funds and economic resources — Maintenance of the applicant’s name on the list — Council’s obligation to verify that the decision of an authority of a third State was taken in accordance with the rights of the defence and the right to effective judicial protection)

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CELEX:62022TA0245: Case T-245/22: Judgment of the General Court of 4 December 2024 – PGTEX Morocco v Commission (Dumping – Extension of the definitive anti-dumping duty imposed on imports of certain woven or stitched glass fibre fabrics originating in China to imports of those products consigned from Morocco – Anti-circumvention investigation – Circumvention – Euro-Mediterranean Association Agreement EC-Morocco – Article 22(a) of Regulation (EU) 2016/1036 – Misuse of powers – Conditions which must be met in order to establish circumvention – Article 13 of Regulation 2016/1036 – Change stemming from a practice, process or work for which there is insufficient due cause or economic justification other than the imposition of the duty – Assembly operations – Completion operations – Concept of v

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CELEX:62022TA0246: Case T-246/22: Judgment of the General Court of 4 December 2024 – PGTEX Morocco v Commission (Subsidies – Extension of the definitive countervailing duty imposed on imports of certain woven or stitched glass fibre fabrics originating in China to imports of those products consigned from Morocco – Anti-circumvention investigation – Circumvention – Euro-Mediterranean Association Agreement EC-Morocco – Article 33(a) of Regulation (EU) 2016/1037 – Misuse of powers – Conditions which must be met in order to establish circumvention – Article 23(3) of Regulation 2016/1037 – Change stemming from a practice, process or work for which there is insufficient due cause or economic justification other than the imposition of the duty – Assembly operations – Completion operations – Conce

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CELEX:62022TA0248: Case T-248/22: Judgment of the General Court of 20 September 2023 — Mordashov v Council (Common foreign and security policy — Restrictive measures taken in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine — Freezing of funds — Inclusion and maintenance of the applicant’s name on the lists of persons, entities and bodies concerned — Article 2(1)(a), (d), (f) and (g) of Decision 2014/145/CFSP — Right to effective legal protection — Obligation to state reasons — Error of assessment — Proportionality — Equal treatment — Right to property)

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CELEX:62022TA0249: Case T-249/22: Judgment of the General Court of 5 March 2025 – Ponomarenko v Council (Common foreign and security policy – Restrictive measures taken in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – Freezing of funds – Restrictions on entry into the territory of the Member States – List of persons, entities and bodies subject to the freezing of funds and economic resources or subject to restrictions on admission to the territories of the Member States – Inclusion and maintenance of the applicant’s name on the list – Concept of supporting, materially or financially Russian decision-makers – Article 2(1)(d) of Decision 2014/145/CFSP – Concept of association – Article 2(1), in fine, of Decision 2014/145 –

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CELEX:62022TA0252: Case T-252/22: Judgment of the General Court of 6 September 2023 — Timchenko v Council (Common foreign and security policy — Restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine — Freezing of funds — Inclusion and maintenance of the applicant’s name on the lists of persons, entities and bodies concerned — Obligation to state reasons — Article 2(1)(a) and (d) of Decision 2014/145/CFSP — Error of assessment — Right to be heard)

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CELEX:62022TA0261: Case T-261/22: Judgment of the General Court of 12 July 2023 — mBank v EUIPO — European Merchant Bank (EMBANK European Merchant Bank) (EU trade mark — Invalidity proceedings — EU figurative mark EMBANK European Merchant Bank — Earlier EU figurative mark mBank — Earlier national word mark mBank — Relative ground for refusal — No likelihood of confusion — Article 8(1)(b) and Article 60(1)(a) of Regulation (EU) 2017/1001 — Article 95(2) of Regulation 2017/1001 — Article 27(4) of Delegated Regulation (EU) 2018/625 — Document submitted for the first time before the Board of Appeal)

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CELEX:62022TA0263: Case T-263/22: Judgment of the General Court 2 October 2024 – CCCME and Others v Commission (Dumping – Imports of certain iron or steel fasteners originating in China – Imposition of a definitive anti-dumping duty – Action for annulment – Admissibility – Standing to bring proceedings – Representative association of exporters – Article 2(6a) of Regulation (EU) 2016/1036 – Construction of the normal value – Choice of appropriate representative country – Article 2(10) of Regulation 2016/1036 – Adjustments – Non-cooperation – Article 18 of Regulation 2016/1036 – Calculation of the dumping margin for the non-sampled cooperating exporting producers – Definition of the product concerned – Injury to the Union industry – Assessment of injury by segment – Causal link – Calculation

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CELEX:62022TA0270: Case T-270/22: Judgment of the General Court of 6 September 2023 — Pumpyanskiy v Council (Common foreign and security policy — Restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine — Freezing of funds — Inclusion of the applicant’s name on the lists of persons, entities and bodies concerned — Error of assessment — Concept of ‘leading businessperson’ — Proportionality)

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CELEX:62022TA0271: Case T-271/22: Judgment of the General Court of 22 January 2025 – Melnichenko v Council (Common foreign and security policy – Restrictive measures adopted in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – Freezing of funds – List of persons, entities and bodies subject to the freezing of funds and economic resources – Inclusion and maintenance of the applicant’s name on the list – Concept of leading businessperson involved in economic sectors providing a substantial source of revenue to the Government of the Russian Federation – Article 2(1)(g) of Council Decision 2014/145/CFSP – Article 3(1)(g) of Regulation (EU) No 269/2014 – Error of assessment – Proportionality – Right to property – Right to respect

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CELEX:62022TA0272: Case T-272/22: Judgment of the General Court of 6 September 2023 –Pumpyanskaya v Council (Common foreign and security policy — Restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine — Freezing of funds — Inclusion of the applicant’s name on the lists of persons, entities and bodies concerned — Error of assessment — Concept of ‘association’ — Proportionality)

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CELEX:62022TA0273: Case T-273/22: Judgment of the General Court of 26 July 2023 — Engineering — Ingegneria Informatica v Commission (Arbitration clause — ‘Horizon 2020 — Framework Programme for Research and Innovation’ (2014-2020) — ‘Detecting and ANalysing TErrorist-related online contents and financing activities — DANTE’ project — Grant agreement — Action for annulment — Final audit report — Debit note — Acts not amenable to review — Acts forming part of a purely contractual context from which they are not separable — Inadmissibility — Staff costs — Bonuses calculated on the basis of commercial targets — Ineligibility — Legitimate expectations)

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CELEX:62022TA0276: Case T-276/22: Judgment of the General Court of 6 September 2023 — Groz-Beckert v EUIPO (Position of the colours white, red and dark green on cuboid packaging) (EU trade mark — Application for the EU trade mark consisting in the application of the colours white, red and dark green to cuboid packaging — Absolute ground for refusal — No distinctive character — Article 7(1)(b) of Regulation (EU) 2017/1001 — Examination of the facts of EUIPO’s own motion — Article 95(1) of Regulation 2017/1001)

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CELEX:62022TA0277: Case T-277/22: Judgment of the General Court of 6 September 2023 — Groz-Beckert v EUIPO (Position of the colours red and white on cuboid packaging) (EU trade mark — Application for the EU trade mark consisting in the application of the colours red and white to cuboid packaging — Absolute ground for refusal — No distinctive character — Article 7(1)(b) of Regulation (EU) 2017/1001 — Examination of the facts of EUIPO’s own motion — Article 95(1) of Regulation 2017/1001)

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CELEX:62022TA0282: Case T-282/22: Judgment of the General Court of 8 November 2023 — Mazepin v Council (Common foreign and security policy — Restrictive measures taken in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine — Freezing of funds — Inclusion of the applicant’s name on the lists of persons, entities and bodies concerned — Concept of ‘leading businessperson’ — Obligation to state reasons — Error of assessment — Proportionality)

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CELEX:62022TA0283: Case T-283/22: Judgment of the General Court of 20 December 2023 — Moshkovich v Council (Common foreign and security policy — Restrictive measures adopted in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine — Freezing of funds — Restrictions on movement — List of persons, entities and bodies subject to freezing of funds and economic resources — Inclusion and maintaining of the applicant’s name on the list of persons, entities and bodies concerned — Obligation to state reasons — Error of assessment — Criterion of a leading businessperson involved in economic sectors providing a substantial source of revenue to the Government of Russia — Right to property — Freedom to conduct a business — Right to respect for

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CELEX:62022TA0288: Case T-288/22: Judgment of the General Court of 12 June 2024 – VEB.RF v Council (Common foreign and security policy – Restrictive measures taken in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – Freezing of funds – List of persons, entities and bodies subject to the freezing of funds and economic resources – Inclusion and maintenance of the applicant’s name on the list – Exclusion of SWIFT services – Obligation to state reasons – Article 2(1)(b) and (d) of Decision 2014/512/CFSP – Article 1e of Decision 2014/512/CFSP – Error of assessment – Equal treatment – Proportionality – Right to property – Right to effective judicial protection – Misuse of powers)

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CELEX:62022TA0289: Case T-289/22: Judgment of the General Court of 7 February 2024 — Shuvalov v Council (Common foreign and security policy — Restrictive measures taken in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine — Freezing of funds — List of persons, entities and bodies subject to the freezing of funds and economic resources — Inclusion and maintenance of the applicant’s name on the list — Status of natural person supporting actions or policies which undermine or threaten the territorial integrity, sovereignty and independence of Ukraine — Article 2(1)(a) of Decision 2014/145/CFSP — Obligation to state reasons — Error of assessment — Freedom of expression — Equal treatment — Proportionality — Right to property — Right

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CELEX:62022TA0290: Cases T-290/22 and T-763/22: Judgment of the General Court of 4 September 2024 – Kesaev v Council (Common foreign and security policy – Restrictive measures taken in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – Freezing of funds – List of persons, entities and bodies subject to the freezing of funds and economic resources – Inclusion and maintenance of the applicant’s name on the list – Concept of businessperson involved in economic sectors providing a substantial source of revenue to the Government of the Russian Federation – Article 2(1)(g) of Decision 2014/145/CFSP – Article 3(1)(g) of Regulation (EU) No 269/2014 – Plea of illegality – Error of assessment – Right to be heard – Right to property – Pr

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