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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:62024CO0806_INF:           Ordonnance de la Cour (neuvième chambre) du 3 juin 2026.#„YETTEL BULGARIA“ EAD contre FB.#Renvoi préjudiciel – Litige au principal devenu sans objet – Non-lieu à statuer.#Affaire C-806/24.

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September 30, 2026 0 Comments

CELEX:62025CO0698_INF:           Ordonnance de la Cour (huitième chambre) du 2 juin 2026.#LG contre Gesico Outsourcing Integral, S.L.#Renvoi préjudiciel – Article 53, paragraphe 2, du règlement de procédure de la Cour – Charte sociale européenne – Montant de la rémunération due au titre d’heures de travail supplémentaires – Incompétence manifeste de la Cour.#Affaire C-698/25.

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September 30, 2026 0 Comments

CELEX:62025CO0874_INF: Order of the Court of 24 June 2026.#MeSoFa Vermögensverwaltungs AG v Single Resolution Board.#Appeal – Economic and monetary union – Banking union – Regulation (EU) No 806/2014 – Single Resolution Mechanism for credit institutions and certain investment firms (SRM) – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed.#Case C-874/25 P.

September 30, 2026 0 Comments

CELEX:62025CO0876_INF: Order of the Court (Sixth Chamber) of 15 July 2026.#Robert Wandert Jagtenberg v European Commission.#Appeal – Article 181 of the Rules of Procedure of the Court of Justice – Obligation for non-privileged parties to be represented before the Courts of the European Union – Third and seventh paragraphs of Article 19 of the Statue of the Court of Justice of the European Union – Prohibition on ‘self-representation’ – University teacher – Right of audience – Proof – Appeal clearly inadmissible.#Case C-876/25 P.

September 30, 2026 0 Comments

CELEX:62023TJ0140: Judgment of the General Court (Intermediate Chamber) of 30 September 2026.#Dunaújvárosi Egyetem v Council of the European Union.#Implementation of the Union budget – Regulation (EU, Euratom) 2020/2092 – General regime of conditionality for the protection of the Union budget – Implementing Decision (EU) 2022/2506 – Measures for the protection of the Union budget against breaches of the principles of the rule of law in Hungary – Article 2(2) of Implementing Decision 2022/2506 – Prohibition preventing the Commission from entering into legal commitments with any public interest trust or any entity maintained by such a trust – Article 4(1) of Regulation 2020/2092 – Obligation to state reasons – Legal certainty – Legitimate expectations – Rights of the defence – Intensity of j

September 30, 2026 0 Comments

CELEX:62023TJ0115: Judgment of the General Court (Intermediate Chamber) of 30 September 2026.#Debreceni Egyetem v Council of the European Union.#Implementation of the Union budget – Regulation (EU, Euratom) 2020/2092 – General regime of conditionality for the protection of the Union budget – Implementing Decision (EU) 2022/2506 – Measures for the protection of the Union budget against breaches of the principles of the rule of law in Hungary – Article 2(2) of Implementing Decision 2022/2506 – Prohibition preventing the Commission from entering into legal commitments with any public interest trust or any entity maintained by such a trust – Competence of the Council – Right to be heard – Legal certainty – Equal treatment – Manifest error of assessment – Article 2 TEU – Proportionality – Artic

September 30, 2026 0 Comments

CELEX:62023TJ0133_RES: Judgment of the General Court (Intermediate Chamber) of 30 September 2026.#Állatorvostudományi Egyetem v Council of the European Union.#Implementation of the Union budget – Regulation (EU, Euratom) 2020/2092 – General regime of conditionality for the protection of the Union budget – Implementing Decision (EU) 2022/2506 – Measures for the protection of the Union budget against breaches of the principles of the rule of law in Hungary – Article 2(2) of Implementing Decision 2022/2506 – Prohibition preventing the Commission from entering into legal commitments with any public interest trust or any entity maintained by such a trust – Article 4(1) of Regulation 2020/2092 – Obligation to state reasons – Legal certainty – Legitimate expectations – Rights of the defence – Int

September 30, 2026 0 Comments

CELEX:62025TJ0257: Judgment of the General Court (Eighth Chamber) of 30 September 2026.#Telefónica Germany GmbH & Co. OHG v European Union Intellectual Property Office.#EU trade mark – Revocation proceedings – EU figurative mark e plus – Genuine use of the mark – Article 58(1)(a) of Regulation (EU) 2017/1001 – Nature of use of the mark.#Case T-257/25.

September 30, 2026 0 Comments

CELEX:62025TJ0256: Judgment of the General Court (Eighth Chamber) of 30 September 2026.#Telefónica Germany GmbH & Co. OHG v European Union Intellectual Property Office.#EU trade mark – Revocation proceedings – EU figurative mark E-PLUS GRUPPE – Genuine use of the mark – Article 58(1)(a) of Regulation (EU) 2017/1001 – Nature of use of the mark.#Case T-256/25.

September 30, 2026 0 Comments

CELEX:62025TJ0258: Judgment of the General Court (Eighth Chamber) of 30 September 2026.#Telefónica Germany GmbH & Co. OHG v European Union Intellectual Property Office.#EU trade mark – Revocation proceedings – EU figurative mark e.plus+ – Genuine use of the mark – Article 58(1)(a) of Regulation (EU) 2017/1001 – Nature of use of the mark.#Case T-258/25.

September 30, 2026 0 Comments

CELEX:62025TJ0477: Judgment of the General Court (Eighth Chamber) of 30 September 2026.#T-Head (Shanghai) Semiconductor Co. Ltd v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU figurative mark T-HEAD – Earlier national figurative mark and earlier international registration of figurative mark HEAD – Earlier national word marks HEAD – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001 – Obligation to state reasons – Article 94(1) of Regulation 2017/1001.#Case T-477/25.

September 30, 2026 0 Comments

CELEX:62024TJ0590: Judgment of the General Court (First Chamber) of 30 September 2026.#Oleksandr Viktorovych Yanukovych 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 – Restrictions on entry into the territories of the Member States – List of persons, entities and bodies subject to the freezing of funds and economic resources and subject to restrictions on entry into the territories of the Member States – Maintenance of the applicant’s name on the list – Article 2(1)(a) of Decision 2014/145/CFSP – Article 3(1)(a) of Regulation (EU) No 269/2014 – Error of assessment.#Case T-590/24.

September 30, 2026 0 Comments

CELEX:62023TJ0140_RES: Judgment of the General Court (Intermediate Chamber) of 30 September 2026.#Dunaújvárosi Egyetem v Council of the European Union.#Implementation of the Union budget – Regulation (EU, Euratom) 2020/2092 – General regime of conditionality for the protection of the Union budget – Implementing Decision (EU) 2022/2506 – Measures for the protection of the Union budget against breaches of the principles of the rule of law in Hungary – Article 2(2) of Implementing Decision 2022/2506 – Prohibition preventing the Commission from entering into legal commitments with any public interest trust or any entity maintained by such a trust – Article 4(1) of Regulation 2020/2092 – Obligation to state reasons – Legal certainty – Legitimate expectations – Rights of the defence – Intensity

September 30, 2026 0 Comments

CELEX:62023TJ0139: Judgment of the General Court (Intermediate Chamber) of 30 September 2026.#Miskolci Egyetem v Council of the European Union.#Implementation of the Union budget – Regulation (EU, Euratom) 2020/2092 – General regime of conditionality for the protection of the Union budget – Implementing Decision (EU) 2022/2506 – Measures for the protection of the Union budget against breaches of the principles of the rule of law in Hungary – Article 2(2) of Implementing Decision 2022/2506 – Prohibition preventing the Commission from entering into legal commitments with any public interest trust or any entity maintained by such a trust – Article 4(1) of Regulation 2020/2092 – Obligation to state reasons – Legal certainty – Legitimate expectations – Rights of the defence – Intensity of judic

September 30, 2026 0 Comments

CELEX:62025TJ0494: Judgment of the General Court (Sixth Chamber) of 30 September 2026.#Van Eck Associates Corp. v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – International registration designating the European Union – Word mark MARKETVECTOR – Earlier EU word mark VECTOR FUND – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001 – Genuine use of the earlier mark – Article 47(2) and (3) of Regulation 2017/1001 – Form differing in elements which do not alter the distinctive character – Article 18(1)(a) of Regulation 2017/1001.#Case T-494/25.

September 30, 2026 0 Comments

CELEX:62025TJ0094: Judgment of the General Court (First Chamber) of 30 September 2026.#Mohammad Reza Khiabani v Council of the European Union.#Common foreign and security policy – Restrictive measures taken in view of Iran’s military support to Russia’s war of aggression against Ukraine and to armed groups and entities in the Middle East and the Red Sea region – Freezing of funds and economic resources – 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 – Effective judicial protection – Rights of the defence – Error of law – Error of assessment – Right to property – Freedom to conduct a business.#Case T-94/25.

September 30, 2026 0 Comments

CELEX:62024TJ0583: Judgment of the General Court (First Chamber) of 30 September 2026.#Viktor Fedorovych Yanukovych v Council of the European Union.#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 entering the territories of the Member States – List of persons, entities and bodies subject to the freezing of funds and economic resources and subject to restrictions on entry into the territories of the Member States – Maintenance of the applicant’s name on the list – Article 2(1)(a) of Decision 2014/145/CFSP – Article 3(1)(a) of Regulation (EU) No 269/2014 – Error of assessment.#Case T-583/24.

September 30, 2026 0 Comments

CELEX:62025TJ0800: Judgment of the General Court (Ninth Chamber) of 30 September 2026.#Athleta (ITM), Inc. v European Union Intellectual Property Office.#EU trade mark – Revocation proceedings – EU word mark ATHLETA – Genuine use of the mark – Article 58(1)(a) of Regulation (EU) 2017/1001 – Use in connection with the goods and services in respect of which the mark is registered.#Cases T-800/25 and T-801/25.

September 30, 2026 0 Comments

CELEX:62025TJ0302: Judgment of the General Court (Sixth Chamber) of 30 September 2026.#Van Eck Associates Corp. v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – International registration designating the European Union – Word mark MARKETVECTOR INDEXES – Earlier EU word mark VECTOR FUND – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001 – Genuine use of the earlier mark – Article 47(2) and (3) of Regulation 2017/1001 – Form differing in elements which do not alter the distinctive character – Article 18(1)(a) of Regulation 2017/1001.#Case T-302/25.

September 30, 2026 0 Comments

CELEX:62023TJ0132: Judgment of the General Court (Intermediate Chamber) of 30 September 2026.#Óbudai Egyetem v Council of the European Union.#Implementation of the Union budget – Regulation (EU, Euratom) 2020/2092 – General regime of conditionality for the protection of the Union budget – Implementing Decision (EU) 2022/2506 – Measures for the protection of the Union budget against breaches of the principles of the rule of law in Hungary – Article 2(2) of Implementing Decision 2022/2506 – Prohibition preventing the Commission from entering into legal commitments with any public interest trust or any entity maintained by such a trust – Article 4(1) of Regulation 2020/2092 – Obligation to state reasons – Legal certainty – Legitimate expectations – Rights of the defence – Intensity of judicia

September 30, 2026 0 Comments
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