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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:62020CJ0368_RES: Judgment of the Court (Grand Chamber) of 26 April 2022.#NW v Landespolizeidirektion Steiermark.#Request for a preliminary ruling from the Landesverwaltungsgericht Steiermark.#Reference for a preliminary ruling – Area of freedom, security and justice – Free movement of persons – Regulation (EU) 2016/399 – Schengen Borders Code – Article 25(4) – Temporary reintroduction of border control at internal borders for a maximum total duration of six months – National legislation providing for a number of successive periods of border control resulting in that duration being exceeded – Non-compliance of such legislation with Article 25(4) of the Schengen Borders Code where the successive periods are based on the same threat or threats – National legislation requiring, on pain o

August 10, 2024 0 Comments

CELEX:62020TJ0249_RES: Judgment of the General Court (Fourth Chamber) of 16 March 2022.#Abdelkader Sabra v Council of the European Union.#Common foreign and security policy – Restrictive measures adopted against Syria – Freezing of funds – Errors of assessment – Criterion of a leading businessperson operating in Syria – Presumption of a link with the Syrian regime – Rebuttal of the presumption.#Case T-249/20.

August 10, 2024 0 Comments

CELEX:62020TJ0661_RES: Judgment of the General Court (Fourth Chamber) of 23 March 2022 (Extracts).#NV v European Union Agency for the Operational Management of Large-Scale IT Systems in the Area of Freedom, Security and Justice.#Civil service – Members of the temporary staff – Staff of eu-LISA – Disciplinary proceedings – Disciplinary penalty – Reprimand – Implementing provisions concerning administrative inquiries – Plea of illegality – Article 110 of the Staff Regulations – Failure to consult the Staff Committee – Rights of the defence and right to be heard – Articles 12, 12a, 17 and 19 of the Staff Regulations – Error of assessment – Principle of good administration – Article 10 of Annex IX to the Staff Regulations – Duty to have regard for the welfare of officials – Liability – Non-mat

August 10, 2024 0 Comments

CELEX:62020TJ0757_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 23 March 2022.#OT v European Parliament.#Civil service – Officials – Disciplinary penalty – Reprimand – Article 21a of the Staff Regulations – Error of assessment.#Case T-757/20.

August 10, 2024 0 Comments

CELEX:62020TO0727_RES: Order of the General Court (Fourth Chamber, Extended Composition) of 9 March 2022.#Nigar Kirimova v European Union Intellectual Property Office.#Action for annulment – Representation by a lawyer who is not an independent third party with regard to the applicant – Inadmissibility.#Case T-727/20.

August 10, 2024 0 Comments

CELEX:62017TJ0340_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 30 March 2022.#Japan Airlines Co. Ltd v European Commission.#Competition – Agreements, decisions and concerted practices – Market for airfreight – Decision finding an infringement of Article 101 TFEU, Article 53 of the EEA Agreement and Article 8 of the Agreement between the European Community and the Swiss Confederation on Air Transport – Coordination of elements of the price of airfreight services (fuel surcharge, security surcharge, payment of commission on surcharges) – Exchange of information – Territorial jurisdiction of the Commission – Article 266 TFEU – Limitation period – Rights of the defence – Non-discrimination – Single and continuous infringement – Amount of the fine – Value of sale

August 10, 2024 0 Comments

CELEX:62021TJ0281_RES: Judgment of the General Court (Third Chamber) of 16 March 2022.#Nowhere Co. Ltd v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU figurative mark APE TEES – Earlier national non-registered figurative trade marks representing an ape – Relative ground for refusal – Article 8(4) of Regulation (EC) No 207/2009 (now Article 8(4) of Regulation (EU) 2017/1001) – Rules governing common-law actions for passing-off – Agreement on the withdrawal of the United Kingdom from the European Union and Euratom.#Case T-281/21.

August 10, 2024 0 Comments

CELEX:62017TJ0337_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 30 March 2022 (Extracts).#Air France-KLM v European Commission.#Case T-337/17.

August 10, 2024 0 Comments

CELEX:62017TJ0350_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 30 March 2022 (Extracts).#Singapore Airlines Ltd and Singapore Airlines Cargo Pte Ltd v European Commission.#Competition – Agreements, decisions and concerted practices – Market for airfreight – Decision finding an infringement of Article 101 TFEU, Article 53 of the EEA Agreement and Article 8 of the Agreement between the European Community and the Swiss Confederation on Air Transport – Coordination of elements of the price of airfreight services (fuel surcharge, security surcharge, payment of commission on surcharges) – Exchange of information – Territorial jurisdiction of the Commission – Ne bis in idem principle – State coercion – Single and continuous infringement – Amount of the fine – Value

August 10, 2024 0 Comments

CELEX:62017TJ0324_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 30 March 2022.#SAS Cargo Group A/S and Others v European Commission.#Competition – Agreements, decisions and concerted practices – Market for airfreight – Decision finding an infringement of Article 101 TFEU, Article 53 of the EEA Agreement and Article 8 of the Agreement between the European Community and the Swiss Confederation on Air Transport – Coordination of elements of the price of airfreight services (fuel surcharge, security surcharge, payment of commission on surcharges) – Exchange of information – Territorial jurisdiction of the Commission – Rights of the defence – Equality of arms – Article 266 TFEU – State coercion – Single and continuous infringement – Amount of the fine – Value of s

August 10, 2024 0 Comments

CELEX:62019TJ0684_RES: Judgment of the General Court (Second Chamber, Extended Composition) of 16 March 2022.#Magyar Energetikai és Közmű-szabályozási Hivatal (MEKH) v European Union Agency for the Cooperation of Energy Regulators.#Energy – Regulation (EU) 2017/459 – Network code adopted by the Commission including an ‘incremental capacity process’ – ACER decision approving the implementation of an incremental capacity project – Plea of illegality – Lack of competence of the Commission – Article 6(11), Article 7(3) and Article 8(6) of Regulation (EC) No 715/2009.#Case T-684/19 and T-704/19.

August 10, 2024 0 Comments

CELEX:62019TO0136(04)_RES: Order of the General Court (Fourth Chamber, Extended Composition) of 14 March 2022.#Bulgarian Energy Holding EAD and Others v European Commission.#Measure of inquiry – Article 103(3) of the Rules of Procedure – Production of non-confidential versions of documents.#Case T-136/19.

August 10, 2024 0 Comments

CELEX:62019TJ0688_RES: Judgment of the General Court (Ninth Chamber) of 2 March 2022.#VeriGraft AB v European Innovation Council and SMEs Executive Agency.#Arbitration clause – Grant agreement concluded in the context of the ‘Horizon 2020’ Framework Programme for Research and Innovation – Termination of the agreement – Misconduct – Capacity as beneficiary of the grant or as a natural person acting in his or her name or on his or her behalf.#Case T-688/19.

August 10, 2024 0 Comments

CELEX:62021CJ0157_RES: Judgment of the Court (Full Court) of 16 February 2022.#Republic of Poland v European Parliament and Council of the European Union.#Action for annulment – Regulation (EU, Euratom) 2020/2092 – General regime of conditionality for the protection of the European Union budget – Protection of the Union budget in the case of breaches of the principles of the rule of law in the Member States – Legal basis – Article 322(1)(a) TFEU – Article 311 TFEU – Article 312 TFEU – Alleged circumvention of Article 7 TEU and Article 269 TFEU – Alleged infringements of Article 4(1), Article 5(2) and Article 13(2) TEU, of the second paragraph of Article 296 TFEU, of Protocol (No 2) on the application of the principles of subsidiarity and proportionality and of the principles of conferral,

August 10, 2024 0 Comments

CELEX:62020CJ0160_RES: Judgment of the Court (Grand Chamber) of 22 February 2022.#Stichting Rookpreventie Jeugd and Others v Staatssecretaris van Volksgezondheid, Welzijn en Sport.#Request for a preliminary ruling from the Rechtbank Rotterdam.#Reference for a preliminary ruling – Directive 2014/40/EU – Manufacture, presentation and sale of tobacco products – Products not complying with the maximum emission levels – Prohibition on placing on the market – Measurement method – Filter cigarettes with small ventilation holes – Measurement of the emissions on the basis of ISO standards – Standards not published in the Official Journal of the European Union – Compliance with the publication requirements laid down in Article 297(1) TFEU read in the light of the principle of legal certainty – Compl

August 10, 2024 0 Comments

CELEX:62020CJ0300_RES: Judgment of the Court (Grand Chamber) of 22 February 2022.#Bund Naturschutz in Bayern eV v Landkreis Rosenheim.#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Environment – Directive 2001/42/EC – Assessment of the effects of certain plans and programmes on the environment – Article 2(a) – Concept of ‘plans and programmes’ – Article 3(2)(a) – Measures prepared for certain sectors and setting a framework for future development consent of projects listed in Annexes I and II to Directive 2011/92/EU – Article 3(4) – Measures setting a framework for future development consent of projects – Landscape conservation regulation adopted by a local authority.#Case C-300/20.

August 10, 2024 0 Comments

CELEX:62017TJ0341_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 30 March 2022 (Extracts).#British Airways plc v European Commission.#Competition – Agreements, decisions and concerted practices – Market for airfreight – Decision finding an infringement of Article 101 TFEU, Article 53 of the EEA Agreement and Article 8 of the Agreement between the European Community and the Swiss Confederation on Air Transport – Coordination of elements of the price of air freight services (fuel surcharge, security surcharge, payment of commission on surcharges) – Exchange of information – Territorial jurisdiction of the Commission – Obligation to state reasons – Article 266 TFEU – State coercion – Single and continuous infringement – Amount of the fine – Value of sales – Durat

August 10, 2024 0 Comments

CELEX:62018TJ0740_RES: Judgment of the General Court (Seventh Chamber) of 9 February 2022.#Taminco BVBA and Arysta LifeScience Great Britain Ltd v European Commission.#Plant protection products – Active substance thiram – Non-renewal of approval – Regulation No 1107/2009 and Implementing Regulation No 844/2012 – Rights of the defence – Procedural irregularity – Manifest error of assessment – Competence of EFSA – Proportionality – Precautionary principle – Equal treatment.#Case T-740/18.

August 10, 2024 0 Comments

CELEX:62021TJ0198_RES: Judgment of the General Court (Fifth Chamber) of 23 February 2022.#Ancor Group GmbH v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – EU word mark CODE-X – Earlier national word and figurative marks Cody’s – Earlier international figurative mark Cody’s – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-198/21.

August 10, 2024 0 Comments

CELEX:62020CJ0483_RES: Judgment of the Court (Grand Chamber) of 22 February 2022.#XXXX v Commissaire général aux réfugiés et aux apatrides.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Common policy on asylum – Common procedures for granting and withdrawing international protection – Directive 2013/32/EU – Article 33(2)(a) – Inadmissibility of an application for international protection lodged in a Member State by a third-country national who has obtained refugee status in another Member State, where the minor child of that third-country national, who is a beneficiary of subsidiary protection status, resides in the first Member State – Charter of Fundamental Rights of the European Union – Article 7 – Right to respect for family life – Artic

August 10, 2024 0 Comments
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