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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:62025TJ0481: Judgment of the General Court (First Chamber) of 2 September 2026.#World 2 Meet Travel SL v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU figurative mark newblue – Earlier EU word marks JETBLUE and BYBLUE – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-481/25.

September 2, 2026 0 Comments

CELEX:62025TJ0397:           Arrêt du Tribunal (deuxième chambre élargie) du 2 septembre 2026.#A&P Deco NV contre Belgische Staat.#Renvoi préjudiciel – Fiscalité – Système commun de TVA – Articles 19 et 29 de la directive 2006/112/CE – Transmission d’une universalité totale ou partielle de biens – Contrat concomitant et séparé de bail d’un bien immeuble – Reprise d’activité – Mise en location d’un immeuble – Bâtiment loué par le cédant au cessionnaire d’un fonds de commerce et utilisé par le cessionnaire aux fins de l’exercice de l’activité imposable reprise – Droit à déduction – Articles 184 à 190 de la directive 2006/112 – Régularisation de la déduction de la TVA auprès du cédant.#Affaire T-397/25.

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September 2, 2026 0 Comments

CELEX:62025TJ0413:           Urteil des Gerichts (Fünfte erweiterte Kammer) vom 2. September 2026.#F R gegen Finanzamt Österreich.#Vorlage zur Vorabentscheidung – Steuerwesen – Gemeinsames Mehrwertsteuersystem – Lieferung von Gegenständen gegen Entgelt – Art. 2 Abs. 1 Buchst. a der Richtlinie 2006/112/EG – Entnahme eines Gegenstands aus einem Unternehmen als unentgeltliche Zuwendung oder für unternehmensfremde Zwecke – Art. 16 der Richtlinie 2006/112 – Übertragung eines Gesamt- oder Teilvermögens – Art. 19 der Richtlinie 2006/112 – Einbringung bebauter Liegenschaften – Befugnis der Mitgliedstaaten, die Übertragung eines Gesamt- oder Teilvermögens vom Anwendungsbereich der Mehrwertsteuer auszunehmen – Unmittelbare Wirkung.#Rechtssache T-413/25.

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September 2, 2026 0 Comments

CELEX:62025TJ0834:           Arrêt du Tribunal (deuxième chambre) du 2 septembre 2026.#Olymp Bezner KG contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Demande de marque de l’Union européenne consistant en la combinaison des trois couleurs blanc, bleu foncé et bleu – Motif absolu de refus – Absence de caractère distinctif – Article 7, paragraphe 1, sous b), du règlement (UE) 2017/1001 – Obligation de motivation – Article 94 du règlement 2017/1001 – Égalité de traitement.#Affaire T-834/25.

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September 2, 2026 0 Comments

CELEX:62024TJ0296:           Arrêt du Tribunal (dixième chambre) du 2 septembre 2026.#Igor Albertovich Kesaev contre Conseil de l'Union européenne.#Politique étrangère et de sécurité commune – Mesures restrictives prises eu égard aux actions compromettant ou menaçant l’intégrité territoriale, la souveraineté et l’indépendance de l’Ukraine – Gel des fonds – Liste des personnes, des entités et des organismes auxquels s’applique le gel des fonds et des ressources économiques – Maintien du nom du requérant sur la liste – Notion de “femme ou homme d’affaires ayant une activité dans des secteurs économiques qui fournissent une source substantielle de revenus au gouvernement de la Fédération de Russie” – Article 2, paragraphe 1, sous g), de la décision 2014/145/PESC – Article 3, paragraphe 1, so

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September 2, 2026 0 Comments

CELEX:62024TJ0120_RES: Judgment of the General Court (Ninth Chamber, Extended Composition) of 2 September 2026.#Global Legal Action Network and Climate Action Network Europe (CAN-Europe) v European Commission.#Environment – Regulation (EU) 2018/842 – Annual greenhouse gas emission reductions – Review of annual greenhouse gas emission allocations of the Member States for the period from 2023 to 2030 – Implementing Decision (EU) 2023/1319 – Refusal of the request for internal review – Article 10(1) of Regulation (EC) No 1367/2006 – Aarhus Convention – Grounds for review of Regulations (EU) 2021/1119 and (EU) 2023/857 setting out the European Union’s greenhouse gas emission reduction targets for 2030 – Implementing power of the Commission – Article 291(2) TFEU – Grounds for review directed ag

September 2, 2026 0 Comments

CELEX:62025TJ0799: Judgment of the General Court (Eighth Chamber) of 2 September 2026.#Galina Evgenyevna Pumpyanskaya v Council of the European Union.#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 – Maintenance of the applicant’s name on the list – Concept of ‘benefitting from a leading businessperson operating in Russia’ – Article 2(1)(g) of Decision 2014/145/CFSP – Article 3(1)(g) of Regulation (EU) No 269/2014 – Error of assessment.#Case T-799/25.

September 2, 2026 0 Comments

CELEX:62025TJ0430:           Arrêt du Tribunal (septième chambre) du 2 septembre 2026.#Christoph Klein contre Commission européenne.#Responsabilité non contractuelle – Santé publique – Cadre réglementaire de l’Union régissant les dispositifs médicaux – Clause de sauvegarde – Article 8, paragraphes 1 et 2, de la directive 93/42/CEE – Notification par un État membre d’une décision d’interdiction de mise sur le marché d’un dispositif médical – Défaut de réaction prolongé de la Commission – Dispositif médical Inhaler Broncho-Air® – Abrogation de la directive 93/42 – Articles 94 à 97 du règlement (UE) 2017/745 – Article 41 de la Charte des droits fondamentaux – Préjudice réel et certain.#Affaire T-430/25.

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September 2, 2026 0 Comments

CELEX:62024TJ0357_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 2 September 2026.#Opera Norway AS v European Commission.#Digital services – Regulation (EU) 2022/1925 – Designation of gatekeepers – Web browser – Article 3(2) and (5) of Regulation 2022/1925 – Important gateway for business users to reach end users – Presumption – Article 17(3) of Regulation 2022/1925 – Market investigation for designating gatekeepers – Action for annulment – Individual concern – Admissibility – Duty to state reasons – Error of law – Error of assessment – Principle of good administration.#Case T-357/24.

September 2, 2026 0 Comments

CELEX:62024TJ0521: Judgment of the General Court (Eighth Chamber) of 2 September 2026.#RGCC Holdings AG v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU figurative trade mark PHI GROUP – International registration of the earlier figurative mark PHIACADEMY – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-521/24.

September 2, 2026 0 Comments

CELEX:62024TJ0658: Judgment of the General Court (Tenth Chamber) of 2 September 2026.#Warbud S.A. v European Border and Coast Guard Agency.#Public works contracts – Tendering procedure – Design and construction of Frontex permanent premises – Rejection of a tenderer’s tender – Action for annulment – Act open to challenge – Interest in bringing proceedings – Admissibility – Obligation to state reasons – Abnormally low tender.#Case T-658/24.

September 2, 2026 0 Comments

CELEX:62024TJ0120: Judgment of the General Court (Ninth Chamber, Extended Composition) of 2 September 2026.#Global Legal Action Network and Climate Action Network Europe (CAN-Europe) v European Commission.#Environment – Regulation (EU) 2018/842 – Annual greenhouse gas emission reductions – Review of annual greenhouse gas emission allocations of the Member States for the period from 2023 to 2030 – Implementing Decision (EU) 2023/1319 – Refusal of the request for internal review – Article 10(1) of Regulation (EC) No 1367/2006 – Aarhus Convention – Grounds for review of Regulations (EU) 2021/1119 and (EU) 2023/857 setting out the European Union’s greenhouse gas emission reduction targets for 2030 – Implementing power of the Commission – Article 291(2) TFEU – Grounds for review directed agains

September 2, 2026 0 Comments

CELEX:62024TJ0175: Judgment of the General Court (Ninth Chamber) of 2 September 2026.#Özkan Demir Çelik Sanayi AŞ v European Commission.#Dumping – Imports of steel bulb flats originating in China and Türkiye – Definitive anti-dumping duty – Implementing Regulation (EU) 2024/209 – Article 2(10)(j) of Regulation (EU) 2016/1036 – Currency conversions – Article 2(4), (10) and (11) of Regulation 2016/1036 – Ordinary course of trade – Fair comparison between the export price and the normal value – Quarterly dumping margin calculation).#Case T-175/24.

September 2, 2026 0 Comments

CELEX:62024TJ0357: Judgment of the General Court (Eighth Chamber, Extended Composition) of 2 September 2026.#Opera Norway AS v European Commission.#Digital services – Regulation (EU) 2022/1925 – Designation of gatekeepers – Web browser – Article 3(2) and (5) of Regulation 2022/1925 – Important gateway for business users to reach end users – Presumption – Article 17(3) of Regulation 2022/1925 – Market investigation for designating gatekeepers – Action for annulment – Individual concern – Admissibility – Duty to state reasons – Error of law – Error of assessment – Principle of good administration.#Case T-357/24.

September 2, 2026 0 Comments

CELEX:62025TJ0635: Judgment of the General Court (Second Chamber) of 2 September 2026.#Health Labs Care S.A. v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU figurative mark NPhealthLABS+ – Earlier national company name Health Labs – Relative ground for refusal – Article 8(4) of Regulation (EU) 2017/1001 – Right to prohibit the use of a subsequent mark – Likelihood of confusion – Similarity of signs – Distinctiveness – Right to be heard – Article 94(1) and Article 95(1) of Regulation 2017/1001 – Rejection of the opposition.#Case T-635/25.

September 2, 2026 0 Comments

CELEX:62024TJ0049:           Arrêt du Tribunal (première chambre) du 2 septembre 2026.#Stratio Big Data Inc. contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Procédure de déchéance – Marque de l’Union européenne verbale stratio – Incident technique lors de la production d’éléments de preuve et de leurs traductions par l’une des parties – Absence de transmission par l’EUIPO de certaines traductions à l’autre partie – Droits de la défense – Principe du contradictoire – Article 94, paragraphe 1, deuxième phrase, du règlement (UE) 2017/1001.#Affaire T-49/24.

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September 2, 2026 0 Comments

CELEX:62025TJ0835:           Urteil des Gerichts (Zweite Kammer) vom 2. September 2026.#Olymp Bezner KG gegen Amt der Europäischen Union für geistiges Eigentum.#Unionsmarke – Anmeldung einer Unionsbildmarke, die die Kombination der drei Farben Weiß, Dunkelblau und Blau darstellt – Absolutes Eintragungshindernis – Fehlende Unterscheidungskraft – Art. 7 Abs. 1 Buchst. b der Verordnung (EU) 2017/1001 – Begründungspflicht – Art. 94 der Verordnung 2017/1001 – Gleichbehandlung.#Rechtssache T-835/25.

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September 2, 2026 0 Comments

CELEX:62025TJ0678:           Arrêt du Tribunal (deuxième chambre) du 2 septembre 2026.#Jaime García Ávila contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Procédure de nullité – Marque de l’Union européenne tridimensionnelle – Forme d’une bouteille bleue comportant des éléments verbaux – Marque nationale figurative antérieure 1890 ESPECIAL EXÓTICA GIN PREMIUM – Cause de nullité absolue – Absence de mauvaise foi – Article 59, paragraphe 1, sous b), du règlement (UE) 2017/1001 – Cause de nullité relative – Absence de risque de confusion – Article 8, paragraphe 1, sous b), du règlement 2017/1001.#Affaire T-678/25.

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September 2, 2026 0 Comments

CELEX:62025TJ0376: Judgment of the General Court (Seventh Chamber) of 2 September 2026.#Puma SE v European Union Intellectual Property Office.#EU design – Invalidity proceedings – International registration designating the European Union – Design representing a footwear sole – Prior EU designs – Grounds for invalidity – Individual character – Different overall impression – Degree of attention of an informed user – Degree of freedom of the designer – Article 25(1)(b) and Article 6(1) of Regulation (EC) No 6/2002 in the version prior to Regulation (EU) 2024/2822.#Case T-376/25.

September 2, 2026 0 Comments

CELEX:62024TJ0012: Judgment of the General Court (Eighth Chamber) of 2 September 2026.#Ferring Pharmaceuticals A/S v European Commission.#Medicinal products for human use – Generic medicinal products – Marketing authorisation for the medicinal product for human use Degarelix Accord – degarelix acetate – Lack of bioequivalence study with the reference medicinal product – Article 10(1) and (2) of Directive 2001/83/EC – Manifest error of assessment – Principle of good administration.#Case T-12/24.

September 2, 2026 0 Comments
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