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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:62022TA0663: Case T-663/22: Judgment of the General Court of 26 July 2023 — Mood Media Netherlands v EUIPO — Tailoradio (RADIO MOOD In-store Radio, made easy) (EU trade mark — Opposition proceedings — Application for the EU figurative mark RADIO MOOD In-store Radio, made easy — Earlier EU figurative mark MOOD:MIX — Relative ground for refusal — No likelihood of confusion — Article 8(1)(b) of Regulation (EC) No 207/2009 (now Article 8(1)(b) of Regulation (EU) 2017/1001))

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CELEX:62022TA0664: Case T-664/22: Judgment of the General Court of 26 July 2023 — Mood Media Netherlands v EUIPO — Tailoradio (VIDEO MOOD Digital Signage, made easy) (EU trade mark — Opposition proceedings — Application for the EU figurative mark VIDEO MOOD Digital Signage, made easy — Earlier EU figurative mark MOOD:MIX — Relative ground for refusal — No likelihood of confusion — Article 8(1)(b) of Regulation (EC) No 207/2009 (now Article 8(1)(b) of Regulation (EU) 2017/1001))

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CELEX:62022TA0665: Case T-665/22: Judgment of the General Court of 8 November 2023 — SkinIdent v EUIPO — Beiersdorf (NIVEA SKIN-IDENTICAL Q10) (EU trade mark — Opposition proceedings — Application for EU word mark NIVEA SKIN-IDENTICAL Q10 — National trade mark and international registration of earlier word mark SKINIDENT — Earlier company name Skinident — Relative grounds for refusal — Absence of a likelihood of confusion — Article 8(1)(b) of Regulation (EU) 2017/1001 — Use in trade of a sign of more than mere local significance — Article 8(4) of Regulation 2017/1001 — Sector proximity — Application of national law by EUIPO — Right to be heard — Article 94(1) of Regulation 2017/1001)

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CELEX:62022TA0667: Case T-667/22: Judgment of the General Court of 3 July 2024 – SBM Développement v Commission (Biocidal products – Authorisation through mutual recognition – Biocidal product Pat’Appât Souricide Canadien Foudroyant – Commission decision on unresolved objections – Articles 35, 36 and 48 of Regulation (EU) No 528/2012 – Cancellation or amendment of marketing authorisations – Action for annulment – Direct concern – Individual concern – Admissibility – Conditions for granting an authorisation – Article 19(1) of Regulation No 528/2012 – Article 19(5) of Regulation No 528/2012 – Competence of the Commission – Concept of national authorisation – Concept of reference Member State – Manifest error of assessment – Proportionality)

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CELEX:62022TA0669: Case T-669/22: Judgment of the General Court of 2 October 2024 – IP v Commission (Civil service – Members of the contract staff – Disciplinary proceedings – Disciplinary penalty – Termination of the contract without notice – OLAF investigation – Reimbursement of medical expenses – Article 266 TFEU – Decision adopted to implement a judgment of the General Court – Measures necessary to implement a judgment delivered in an action for annulment – Res judicata – Procedural defect – Article 12 of Annex IX to the Staff Regulations – Consultation of the Disciplinary Board – Rights of the defence – Liability – Material and non-material damage)

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CELEX:62022TA0671: Case T-671/22: Judgment of the General Court of 19 June 2024 – Vima World v Commission (Madeira Free Zone) (State aid – Madeira Free Zone – Aid scheme implemented by Portugal – Decision finding that the scheme does not comply with Decisions C(2007) 3037 final and C(2013) 4043 final, declaring it to be incompatible with the internal market and ordering the recovery of aid paid under that scheme – Obligation to state reasons – Concept of existing aid within the meaning of Article 1(b)(ii) of Regulation (EU) 2015/1589 – Set-off of taxes paid in another Member State with a view to preventing double taxation – Fiscal autonomy of the Member States – Recovery – Legitimate expectations – Legal certainty – Proportionality)

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CELEX:62022TA0672: Case T-672/22: Judgment of the General Court of 11 December 2024 – López-Ibor Aliño v EUIPO – Dimensión Estratégica Quality Research (LOPEZ-IBOR ABOGADOS) (EU trade mark – Opposition proceedings – Application for the EU figurative mark LOPEZ-IBOR ABOGADOS – Earlier EU word mark ESTUDIO JURIDICO INTERNACIONAL LOPEZ-IBOR MAYOR & ASOCIADOS – Relative ground for refusal – Article 8(1)(b) of Regulation (EU) 2017/1001 – Likelihood of confusion – Genuine use of the earlier mark)

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CELEX:62022TA0676: Case T-676/22: Judgment of the General Court of 10 July 2024 – Giuffrida v European Public Prosecutor’s Office (Law governing the institutions – Enhanced cooperation on the establishment of the European Public Prosecutor’s Office – Regulation (EU) 2017/1939 – Appointment of European Delegated Prosecutors to the European Public Prosecutor’s Office – Refusal to appoint one of the candidates nominated by a Member State – Article 1(2) of Decision No 13/2020 – Opinion of the working group – Obligation to state reasons – Non-contractual liability – Material and non-material damage – Causal link)

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CELEX:62022TA0677: Case T-677/22: Judgment of the General Court of 15 November 2023 — Portal Golf Gestión v EUIPO — Augusta National (imaster.golf) (EU trade mark — Opposition proceedings — Application for EU figurative mark imaster.golf — International registration of the earlier word mark MASTERS — Relative ground for refusal — Article 8(5) of Regulation (EU) 2017/1001 — Repute — Similarity — Link — Unfair advantage — Lack of due cause — Article 95(2) of Regulation 2017/1001)

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CELEX:62022TA0679: Case T-679/22: Judgment of the General Court of 22 November 2023 — Shaman Spirits v EUIPO — Global Drinks Finland (LAPLANDIA Land of purity and Others) (EU trade mark — Proceedings for the revocation of decisions or for the cancellation of entries — Cancellation of an entry in the register which contains an obvious error attributable to EUIPO — Registration of licences for the figurative marks LAPLANDIA Land of purity and others — Conditions for the registration of a licence — Evidence that a licence was granted by a registered proprietor — Concept of ‘obvious error attributable to EUIPO’ — Second sentence of Article 27(1) of Regulation (EU) 2017/1001 — First sentence of Article 103(1) of Regulation 2017/1001)

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CELEX:62022TA0681: Case T-681/22: Judgment of the General Court of 11 June 2025 – Spain v Commission (Common Fisheries Policy – Article 9 of Regulation (EU) 2016/2336 – Implementing Regulation (EU) 2022/1614 – Methods and criteria for determining areas where vulnerable marine ecosystems are known to occur or are likely to occur – Establishment of a list of areas where the presence of vulnerable marine ecosystems is proven or probable – Establishment of buffer zones – Plea of illegality – Proportionality)

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CELEX:62022TA0702: Cases T-702/22, T-704/22, T-705/22 and T-710/22 to T-712/22: Judgment of the General Court of 18 December 2024 – TA and Others v Commission (Madeira Free Zone) (State Aid – Madeira Free Zone – Aid scheme implemented by Portugal – Decision finding that the scheme does not comply with Decisions C(2007) 3037 final and C(2013) 4043 final, declaring it to be incompatible with the internal market and ordering the recovery of aid paid under that scheme – Action for annulment – Standing to bring proceedings – Interest in bringing proceedings – Admissibility – Obligation to state reasons – Concept of existing aid within the meaning of Article 1(b)(ii) of Regulation (EU) 2015/1589 – Freedom of establishment – Free movement of workers, citizens and capital – Recovery – Legitimate e

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CELEX:62022TA0713: Cases T-713/22 and T-720/22: Judgment of the General Court of 6 November 2024 – Portumo – Madeira and Others v Commission (Madeira Free Zone) (State aid – Madeira Free Zone – Aid scheme implemented by Portugal – Decision finding that the scheme does not comply with Decisions C(2007) 3037 final and C(2013) 4043 final, declaring that scheme to be incompatible with the internal market and ordering recovery of aid paid under it – Concept of existing aid within the meaning of Article 1(b)(ii) of Regulation (EU) 2015/1589 – Recovery – Legitimate expectations – Legal certainty – Freedom to provide services – Freedom of establishment – Freedom of movement for workers)

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CELEX:62022TA0716: Case T-716/22: Judgment of the General Court of 18 December 2024 – Administradora Fortaleza and Others v Commission (Madeira Free Zone) (State aid – Madeira Free Zone – Aid scheme implemented by Portugal – Decision finding that the scheme does not comply with Decisions C(2007) 3037 final and C(2013) 4043 final, declaring it to be incompatible with the internal market and ordering the recovery of aid paid under that scheme – Action for annulment – Locus standi – Interest in bringing proceedings – Admissibility – Obligation to state reasons – Concept of State aid – Concept of existing aid within the meaning of Article 1(b)(ii) of Regulation (EU) 2015/1589 – No derogation from the condition relating to the creation or maintenance of jobs in the Autonomous Region of Madeira 

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CELEX:62022TA0724: Cases T-724/22 and T-725/22: Judgment of the General Court of 23 October 2024 – Neottolemo and Register.com v Commission (Madeira Free Zone) (State aid – Madeira Free Zone – Aid scheme implemented by Portugal – Decision finding that the scheme does not comply with Decisions C(2007) 3037 final and C(2013) 4043 final, declaring it to be incompatible with the internal market and ordering the recovery of aid paid under that scheme – Actions for annulment – Locus standi – Interest in bringing proceedings – Admissibility – Concept of 'state aid' – Fiscal autonomy of the Member States – Concept of 'existing aid' within the meaning of Article 1(b)(ii) of Regulation (EU) 2015/1589 – Recovery – Unjust enrichment)

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CELEX:62022TA0732: Case T-732/22: Judgment of the General Court of 18 December 2024 – Deripaska 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 – Retention of the of the applicant’s name on the list – Concept of leading businessperson – Concept of businesspersons involved in economic sectors providing a substantial source of revenue to the Government of the Russian Federation – Article 2(1)(a) and (g) of Decision 2014/145/CFSP – Plea of illegality – Obligation to state reasons – Right to effective judicial protection and rights of the d

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CELEX:62022TA0734: Case T-734/22: Judgment of the General Court of 29 November 2023 — Pumpyanskiy v Council (Common foreign and security policy — Restrictive measures taken in respect of actions undermining or threating 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 — Maintaining the applicant’s name on the list — Change of the factual and legal circumstances which led to the adoption of the restrictive measures — Concept of ‘association’ — Error of assessment)

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CELEX:62022TA0737: Case T-737/22: Judgment of the General Court of 26 June 2024 – Pumpyanskaya 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 – Maintaining the applicant’s name on the list – Concept of association – Article 2(1)(g) of Decision 2014/145/CFSP – Article 3(1)(g) of Regulation (EU) No 269/2014 – Error of assessment)

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CELEX:62022TA0738: Case T-738/22: Judgment of the General Court of 19 June 2024 – Rotenberg 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 – Maintaining the applicant’s name on the list – Definition of benefitting from Russian decision-makers – Definition of benefitting from the Government of the Russian Federation – Article 2(1)(d) and (f) of Decision 2014/145/CFSP – Obligation to state reasons – Error of assessment – Proportionality – Right to property – Freedom to conduct a business)

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CELEX:62022TA0740: Case T-740/22: Judgment of the General Court of 26 June 2024 – Pumpyanskiy 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 – Maintaining the applicant’s name on the list – Concept of leading businessperson – Article 2(1)(f) and (g) of Decision 2014/145/CFSP – Article 3(1)(f) and (g) of Regulation (EU) No 269/2014 – Error of assessment)

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CELEX:62022TA0741: Case T-741/22: Judgment of the General Court of 11 September 2024 – Ezubov 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 – Restriction on entry into the territory of the Member States – List of persons, entities and bodies subject to the freezing of funds and restrictions on entry into the territory of the Member States – Maintenance of the applicant’s name on the list – Letter informing the applicant of the maintenance of his name on the list – Act not open to challenge – Inadmissibility – Concept of association – Article 2(1) in fine of Decision 2014/145/CFSP – Concept of person benefiting from a leading bu

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