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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:62023TO0227(01): Order of the General Court (Fourth Chamber) of 7 February 2024.#Mylan Ireland Ltd v European Commission.#Action for annulment – Medicinal products for human use – Marketing authorisation for the medicinal product Dimethyl fumarate Mylan – dimethyl fumarate – Letter of the Commission drawing conclusions from a judgment of the Court of Justice – Measure not actionable – Inadmissibility – Hypothetical acts – Manifest inadmissibility.#Case T-227/23.

July 30, 2025 0 Comments

CELEX:62023TO0385:           Ordonnance du Tribunal (dixième chambre) du 28 février 2024.#Constantin Mincu Pătrașcu Brâncuși contre Parquet européen.#Recours en annulation – Décision d’une chambre permanente du Parquet européen de porter une affaire en jugement – Article 42, paragraphes 1 et 2, du règlement (UE) 2017/1939 – Acte de procédure du Parquet européen – Incompétence.#Affaire T-385/23.

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July 30, 2025 0 Comments

CELEX:62021TJ0390:           Arrêt du Tribunal (huitième chambre élargie) du 20 mars 2024.#DZ Bank AG Deutsche Zentral-Genossenschaftsbank, Frankfurt am Main contre Conseil de résolution unique.#Union économique et monétaire – Union bancaire – Mécanisme de résolution unique des établissements de crédit et de certaines entreprises d’investissement (MRU) – Fonds de résolution unique (FRU) – Décision du CRU sur le calcul des contributions ex ante pour 2021 – Obligation de motivation – Protection juridictionnelle effective – Égalité de traitement – Principe de proportionnalité – Marge d’appréciation du CRU – Exception d’illégalité – Marge d’appréciation de la Commission – Limitation des effets de l’arrêt dans le temps.#Affaire T-390/21.

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July 30, 2025 0 Comments

CELEX:62021TJ0391:           Urteil des Gerichts (Achte erweiterte Kammer) vom 20. März 2024.#Deutsche Kreditbank AG gegen Einheitlicher Abwicklungsausschuss.#Wirtschafts- und Währungsunion – Bankenunion – Einheitlicher Abwicklungsmechanismus für Kreditinstitute und bestimmte Wertpapierfirmen (SRM) – Einheitlicher Abwicklungsfonds (SRF) – Beschluss des SRB über die Berechnung der für 2021 im Voraus erhobenen Beiträge – Begründungspflicht – Wirksamer gerichtlicher Rechtsschutz – Gleichbehandlung – Grundsatz der Verhältnismäßigkeit – Ermessen des SRB – Einrede der Rechtswidrigkeit – Ermessen der Kommission – Zeitliche Beschränkung der Wirkungen des Urteils.#Rechtssache T-391/21.

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July 30, 2025 0 Comments

CELEX:62021TJ0733:           Arrêt du Tribunal (troisième chambre) du 21 février 2024.#Greenspider GmbH contre Agence exécutive pour le Conseil européen de l’innovation et les PME.#Clause compromissoire – Convention de subvention conclue dans le cadre du programme-cadre pour la recherche et l’innovation “Horizon 2020” (2014-2020) – Coûts éligibles – Note de débit – Remboursement des sommes versées.#Affaire T-733/21.

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July 30, 2025 0 Comments

CELEX:62022TJ0442:           Arrêt du Tribunal (dixième chambre) du 28 février 2024.#PU contre Parquet européen.#Recours en annulation et en indemnité – Droit institutionnel – Règlement (UE) 2017/1939 – Nomination des procureurs européens délégués du Parquet européen – Refus de nomination de l’un des candidats désignés par la [confidentiel]1 Données confidentielles occultées. – Délai de recours – Acte confirmatif – Défaut d’affectation directe – Irrecevabilité – Lien de causalité.#Affaire T-442/22.

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July 30, 2025 0 Comments

CELEX:62023TO0228(01): Order of the General Court (Fourth Chamber) of 7 February 2024.#Zakłady Farmaceutyczne Polpharma S.A. v European Commission.#Action for annulment – Medicinal products for human use – Marketing authorisation for the medicinal product Dimethyl fumarate Polpharma – dimethyl fumarate – Letter of the Commission drawing conclusions from a judgment of the Court of Justice – Measure not actionable – Inadmissibility – Hypothetical acts – Manifest inadmissibility.#Case T-228/23.

July 30, 2025 0 Comments

CELEX:62023TO0226(01): Order of the General Court (Fourth Chamber) of 7 February 2024.#Neuraxpharm Pharmaceuticals SL v European Commission.#Action for annulment – Medicinal products for human use – Marketing authorisation for the medicinal product Dimethyl fumarate Neuraxpharm – dimethyl fumarate – Letter of the Commission drawing conclusions from a judgment of the Court of Justice – Measure not actionable – Inadmissibility – Hypothetical acts – Manifest inadmissibility.#Case T-226/23.

July 30, 2025 0 Comments

CELEX:62019TJ0732: Judgment of the General Court (Seventh Chamber) of 15 November 2023.#PNB Banka AS and Others v Single Resolution Board.#Economic and monetary union – Banking union – Single resolution mechanism for credit institutions and certain investment firms (SRM) – Resolution procedure – Decision not to adopt a resolution scheme – Action for annulment – Annexes to the application – Legal interest in bringing proceedings – Locus standi – Competence of the author of the act – Right to be heard – Obligation to state reasons – Concept of whether an entity ‘is failing or is likely to fail’ – Manifest error of assessment – Proportionality – Equal treatment.#Case T-732/19.

July 30, 2025 0 Comments

CELEX:62023TJ0045:           Arrêt du Tribunal (neuvième chambre) du 5 février 2025.#UG contre Agence exécutive du Conseil européen de la recherche.#Fonction publique – Agents contractuels – Notation – Rapport d’évaluation – Exercice d’évaluation 2021 – Règle de concordance – Devoir de sollicitude – Erreur manifeste d’appréciation – Proportionnalité.#Affaire T-45/23.

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July 30, 2025 0 Comments

CELEX:62024TO0102_INF: Order of the General Court (Sixth Chamber) of 19 February 2025.#QX World Kft. v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU word mark EDUCTOR – Earlier non-registered mark EDUCTOR – Relative ground for invalidity – Article 53(1)(b) of Regulation (EC) No 207/2009 (now Article 60(1)(b) of Regulation (EU) 2017/1001) – Article 8(3) of Regulation No 207/2009 (now Article 8(3) of Regulation 2017/1001) – Infringement of essential procedural requirements – Principle of functional continuity – Article 72(1) of Regulation 2017/1001 – Error of law – Criteria for assessing the well-known character of a mark – Article 6bis of the Paris Convention – Distortion of the clear sense of the evidence produced – Action manifestly lacking any f

July 30, 2025 0 Comments

CELEX:62023TO0504:           Ordonnance du président du Tribunal du 25 septembre 2023.#Terminal Ouest Provence contre Agence exécutive européenne pour le climat, les infrastructures et l’environnement.#Référé – Mécanisme pour l’interconnexion en Europe (MIE) – Convention de subvention – Clause compromissoire – Demande de mesures provisoires – Défaut d’urgence.#Affaire T-504/23 R.

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July 30, 2025 0 Comments

CELEX:62024TO0358_INF: Order of the General Court (Eighth Chamber) of 13 February 2025.#Reckitt Benckiser Finish BV v European Union Intellectual Property Office.#EU trade mark – Application for an EU figurative mark representing a cleaning capsule – Absolute ground for refusal – No distinctive character – Article 7(1)(b) of Regulation (EU) 2017/1001 – Action manifestly lacking any foundation in law.#Case T-358/24.

July 30, 2025 0 Comments

CELEX:62024TO0101_INF: Order of the General Court (Sixth Chamber) of 19 February 2025.#QX World Kft. v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU word mark SCIO – Earlier non-registered mark SCIO – Relative ground for invalidity – Article 53(1)(b) of Regulation (EC) No 207/2009 (now Article 60(1)(b) of Regulation (EU) 2017/1001) – Article 8(3) of Regulation No 207/2009 (now Article 8(3) of Regulation 2017/1001) – Infringement of essential procedural requirements – Principle of functional continuity – Article 72(1) of Regulation 2017/1001 – Error of law – Criteria for assessing the well-known character of a mark – Article 6bis of the Paris Convention – Distortion of the clear sense of the evidence produced – Action manifestly lacking any foundat

July 30, 2025 0 Comments

CELEX:62024TO0360_INF: Order of the General Court (Eighth Chamber) of 13 February 2025.#Reckitt Benckiser Finish BV v European Union Intellectual Property Office.#EU trade mark – Application for a three-dimensional EU trade mark – Shape of a cleaning capsule – Absolute ground for refusal – No distinctive character – Article 7(1)(b) of Regulation (EU) 2017/1001 – Action manifestly lacking any foundation in law.#Case T-360/24.

July 30, 2025 0 Comments

CELEX:62024TO0361_INF: Order of the General Court (Eighth Chamber) of 13 February 2025.#Reckitt Benckiser Finish BV v European Union Intellectual Property Office.#EU trade mark – Application for an EU figurative mark representing a cleaning capsule – Absolute ground for refusal – No distinctive character – Article 7(1)(b) of Regulation (EU) 2017/1001 – Action manifestly lacking any foundation in law.#Case T-361/24.

July 30, 2025 0 Comments

CELEX:62024TO0103_INF: Order of the General Court (Sixth Chamber) of 19 February 2025.#QX World Kft. v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU word mark EDUCTOR – Earlier non-registered mark EDUCTOR – Relative ground for invalidity – Article 53(1)(b) of Regulation (EC) No 207/2009 (now Article 60(1)(b) of Regulation (EU) 2017/1001) – Article 8(3) of Regulation No 207/2009 (now Article 8(3) of Regulation 2017/1001) – Infringement of essential procedural requirements – Principle of functional continuity – Article 72(1) of Regulation 2017/1001 – Error of law – Criteria for assessing the well-known character of a mark – Article 6bis of the Paris Convention – Distortion of the clear sense of the evidence produced – Action manifestly lacking any f

July 30, 2025 0 Comments

CELEX:62022TO0250(02):           Ordonnance du Tribunal (quatrième chambre) du 27 novembre 2023.#Ingeniería para el Desarrollo Tecnológico, SL (Indetec) contre Agence exécutive européenne pour le climat, les infrastructures et l’environnement.#Recours en annulation et en indemnité – Clause compromissoire – Programme pour l’environnement et l’action pour le climat (LIFE) – Convention de subvention – Décision qualifiant de dépenses inéligibles certains coûts liés à un contrat de sous-traitance – Obligation de motivation – Droit à une bonne administration – Article 202, paragraphe 4, du règlement (UE, Euratom) 2018/1046 – Droits de la défense – Proportionnalité – Recours en partie manifestement porté devant une juridiction incompétente pour en connaître et en partie manifestement dépourvu de

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July 30, 2025 0 Comments

CELEX:62025CO0054(01):           Ordonnance du vice-président de la Cour du 23 juillet 2025.#Commission européenne contre Ortis SA.#Référé – Pourvoi – Articles 278 et 279 TFUE – Demande de sursis à exécution – Demande de suspension des effets des dispositions d’un règlement annulées par le Tribunal de l’Union européenne – Règlement (CE) no 1925/2006 – Interdiction et mise sous contrôle de certaines substances et préparations contenant des dérivés hydroxyanthracéniques – Règlement (UE)°2021/468 – Article 1er, point 1, première et deuxième mentions, et point 2, première et deuxième mentions – Urgence.#Affaire C-54/25 P-R.

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July 30, 2025 0 Comments

CELEX:62024TO0359_INF: Order of the General Court (Eighth Chamber) of 13 February 2025.#Reckitt Benckiser Finish BV v European Union Intellectual Property Office.#EU trade mark – Application for a three-dimensional EU trade mark – Shape of a cleaning capsule – Absolute ground for refusal – No distinctive character – Article 7(1)(b) of Regulation (EU) 2017/1001 – Action manifestly lacking any foundation in law.#Case T-359/24.

July 30, 2025 0 Comments
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