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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:62025TJ0255: 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 word 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-255/25.

September 30, 2026 0 Comments

CELEX:62023TJ0115_RES:           Arrêt du Tribunal (chambre intermédiaire) du 30 septembre 2026.#Debreceni Egyetem contre Conseil de l'Union européenne.#Exécution du budget de l’Union – Règlement (UE, Euratom) 2020/2092 – Régime général de conditionnalité pour la protection du budget de l’Union – Décision d’exécution (UE) 2022/2506 – Mesures de protection du budget de l’Union contre les violations des principes de l’État de droit en Hongrie – Article 2, paragraphe 2, de la décision d’exécution 2022/2506 – Interdiction pour la Commission de contracter des engagements juridiques avec une fiducie (trust) d’intérêt public ou avec une entité détenue par une telle fiducie (trust) – Compétence du Conseil – Droit d’être entendu – Sécurité juridique – Égalité de traitement – Erreur manifeste d’app

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September 30, 2026 0 Comments

CELEX:62025TJ0323:           Arrêt du Tribunal (quatrième chambre) du 30 septembre 2026.#Vladimir Avetisyan 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 – Article 2, paragraphe 1, sous f), de la décision 2014/145/PESC – Article 3, paragraphe 1, sous f), du règlement (UE) no 269/2014 – Erreur d’appréciation – Responsabilité non contractuelle.#Affaire T-323/25.

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September 30, 2026 0 Comments

CELEX:62023TJ0133: 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 – Intensi

September 30, 2026 0 Comments

CELEX:62025TJ0323_RES:           Arrêt du Tribunal (quatrième chambre) du 30 septembre 2026.#Vladimir Avetisyan 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 – Article 2, paragraphe 1, sous f), de la décision 2014/145/PESC – Article 3, paragraphe 1, sous f), du règlement (UE) no 269/2014 – Erreur d’appréciation – Responsabilité non contractuelle.#Affaire T-323/25.

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September 30, 2026 0 Comments

CELEX:62025TJ0683:           Urteil des Gerichts (Sechste Kammer) vom 30. September 2026.#Freie Sachsen gegen Amt der Europäischen Union für geistiges Eigentum.#Unionsmarke – Widerspruchsverfahren – Anmeldung der Unionsbildmarke PROVIDENTIAE MEMOR – Älteres nicht eingetragenes Zeichen PROVIDENTIAE MEMOR – Relatives Eintragungshindernis – Benutzung eines Kennzeichenrechts von mehr als lediglich örtlicher Bedeutung im geschäftlichen Verkehr – Art. 8 Abs. 4 der Verordnung (EU) 2017/1001.#Rechtssache T-683/25.

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September 30, 2026 0 Comments

CELEX:62023TJ0139_RES: 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 j

September 30, 2026 0 Comments

CELEX:62023TJ0132_RES: 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 jud

September 30, 2026 0 Comments

CELEX:62025TJ0084: Judgment of the General Court (Third Chamber) of 30 September 2026.#HP v European Commission.#Civil service – Officials – Certification – 2022-2023 certification exercise – Non-inclusion on the final list of officials authorised to take part in the training programme – Article 45a of the Staff Regulations – Obligation to state reasons – Right to be heard – General provisions for implementing Article 45a of the Staff Regulations – Legal certainty – Equal treatment – Duty of care – Principle of good administration – Plea of illegality – Liability.#Case T-84/25.

September 30, 2026 0 Comments

CELEX:62023TJ0138: Judgment of the General Court (Intermediate Chamber) of 30 September 2026.#Semmelweis 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 – Obligation to state reasons – Right to be heard – Intensity of judicial review – Proportionality – Error of assessment – Misuse of powers.#Case T-138/23.

September 30, 2026 0 Comments

CELEX:62025TJ0188:           Arrêt du Tribunal (dixième chambre) du 30 septembre 2026.#IG contre Parlement européen.#Fonction publique – Fonctionnaires – Procédure disciplinaire – Sanction disciplinaire – Blâme – Principe ne bis in idem – Principe d’impartialité – Principe de bonne administration – Délai raisonnable – Proportionnalité – Article 10 de l’annexe IX du statut.#Affaire T-188/25.

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September 30, 2026 0 Comments

CELEX:62025TJ0188_RES:           Arrêt du Tribunal (dixième chambre) du 30 septembre 2026.#IG contre Parlement européen.#Fonction publique – Fonctionnaires – Procédure disciplinaire – Sanction disciplinaire – Blâme – Principe ne bis in idem – Principe d’impartialité – Principe de bonne administration – Délai raisonnable – Proportionnalité – Article 10 de l’annexe IX du statut.#Affaire T-188/25.

This document does not exist in English.
September 30, 2026 0 Comments

CELEX:62023TJ0138_RES: Judgment of the General Court (Intermediate Chamber) of 30 September 2026.#Semmelweis 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 – Obligation to state reasons – Right to be heard – Intensity of judicial review – Proportionality – Error of assessment – Misuse of powers.#Case T-138

September 30, 2026 0 Comments

CELEX:62024TJ0449: Judgment of the General Court (First Chamber) of 30 September 2026.#Dryade VZW and Others v European Commission.#Environment – Aarhus Convention – Rejection of a request for internal review – Article 10(1) of Regulation (EC) No 1367/2006 – Delegated Regulation (EU) 2023/2485 – Maritime and aviation sectors – Taxonomy – Requirements for technical screening criteria – Article 19 of Regulation (EU) 2020/852 – Precautionary principle – Error of law – Manifest error of assessment.#Case T-449/24.

September 30, 2026 0 Comments

CELEX:62021TJ0294: Judgment of the General Court (Ninth Chamber, Extended Composition) of 30 September 2026.#Joules Ltd v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU figurative mark Jules Gents – Earlier United Kingdom word marks and international registration of the earlier word mark JOULES – Earlier EU figurative mark Joules – Agreement on the withdrawal of the United Kingdom from the European Union and from Euratom – Transition period – Expiry – Circumstances prior to the adoption of the decision at issue – Relevant moment for assessing the existence of an earlier mark – Relative grounds for refusal – No likelihood of confusion – Article 8(1)(b) and Article 8(5) of Regulation (EC) No 207/2009 – Lack of highly distinctive chara

September 30, 2026 0 Comments

CELEX:62025TJ0093: Judgment of the General Court (First Chamber) of 30 September 2026.#Islamic Republic of Iran Shipping Lines 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 – Obligation to state reasons – Error of law – Error of assessment – Proportionality – Freedom to conduct a business.#Case T-93/25.

September 30, 2026 0 Comments

CELEX:62025TJ0564: Judgment of the General Court (First Chamber) of 30 September 2026.#Heinz Reinwald and HK Evolution LTD v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – International registration designating the European Union – Word mark MAP – Absolute ground for invalidity – Bad faith – Article 52(1)(b) of Regulation (EC) No 207/2009 – Examination limited to the grounds and arguments submitted by the parties – Second sentence of Article 95(1) of Regulation (EU) 2017/1001.#Case T-564/25.

September 30, 2026 0 Comments

CELEX:62026CO0034: Order of the Court of 23 September 2026.#Nouryon Functional Chemicals BV and Others v European Chemicals Agency.#Appeal – Regulation (EC) No 1907/2006 (REACH) – European Chemicals Agency (ECHA) – 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-34/26 P.

September 30, 2026 0 Comments

Obvestilo izvoznikom ribiških proizvodov v Združeno kraljestvo o spremembah, ki začnejo veljati 26. novembra 2026

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September 30, 2026 0 Comments

Navodilo o izvajanju sistema potrdil o ulovu pri uvozu, izvozu in ponovnem izvozu ribiških proizvodov z uporabo sistema CATCH, št. 6/2026

September 30, 2026 0 Comments
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