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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:32025D05510: Council Decision of 30 September 2025 replacing a member of the Management Board of the European Institute for Gender Equality for Germany

October 9, 2025 0 Comments

CELEX:32024R1689R(01):           Rectificatif au règlement (UE) 2024/1689 du Parlement européen et du Conseil du 13 juin 2024 établissant des règles harmonisées concernant l’intelligence artificielle et modifiant les règlements (CE) n° 300/2008, (UE) n° 167/2013, (UE) n° 168/2013, (UE) 2018/858, (UE) 2018/1139 et (UE) 2019/2144 et les directives 2014/90/UE, (UE) 2016/797 et (UE) 2020/1828 (règlement sur l’intelligence artificielle) (JO L, 2024/1689, 12.7.2024)

The corrigendum does not concern the English version.
October 9, 2025 0 Comments

CELEX:32009R1223R(15):           Rectificatif au règlement (CE) n° 1223/2009 du Parlement européen et du Conseil du 30 novembre 2009 relatif aux produits cosmétiques (JO L 342 du 22.12.2009)

The corrigendum does not concern the English version.
October 9, 2025 0 Comments

CELEX:62024CO0542(01):           Ordonnance de la Cour (neuvième chambre) du 30 septembre 2025.#A. B. contre Skarb Państwa – Państwowe Gospodarstwo Leśne Lasy Państwowe Nadleśnictwa C.#Renvoi préjudiciel – Article 53, paragraphe 2, du règlement de procédure de la Cour – État de droit – Indépendance de la justice – Article 19, paragraphe 1, second alinéa, TUE – Protection juridictionnelle effective dans les domaines couverts par le droit de l’Union – Principe d’indépendance des juges – Examen de l’affaire en appel par une formation à juge unique – Faculté pour le président du tribunal de renvoyer l’affaire à une formation à trois juges – Question de nature hypothétique – Impossibilité, pour la juridiction de renvoi, de prendre en compte, en vertu de son droit national, l’éventuelle réponse

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October 8, 2025 0 Comments

CELEX:62024TJ0542:           Arrêt du Tribunal (dixième chambre) du 8 octobre 2025.#FW e.a. contre Service européen pour l'action extérieure.#Fonction publique – Personnel du SEAE – Rémunération – Allocations familiales – Allocation scolaire – Article 15 de l’annexe X du statut – Refus de rembourser les frais de crèche et de scolarité – Erreur de droit – Erreur manifeste d’appréciation – Principe de bonne administration – Égalité de traitement.#Affaire T-542/24.

This document does not exist in English.
October 8, 2025 0 Comments

CELEX:62024TJ0333:           Arrêt du Tribunal (septième chambre) du 8 octobre 2025.#Huda Beauty Ltd contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Procédure de déchéance – Marque de l’Union européenne verbale déjà-vu – Usage sérieux de la marque – Preuve de l’usage sérieux – Durée de l’usage – Article 58, paragraphe 1, sous a), du règlement (UE) 2017/1001.#Affaire T-333/24.

This document does not exist in English.
October 8, 2025 0 Comments

CELEX:62024TJ0586: Judgment of the General Court (Sixth Chamber) of 8 October 2025.#Doors Bulgaria EOOD v European Union Intellectual Property Office.#EU design – Invalidity proceedings – Registered EU design representing doors – Late filing of the statement setting out the grounds of appeal before the Board of Appeal – Calculation of time limits – Action inadmissible – Article 57 of Regulation (EC) No 6/2002 and Article 51(2) of Regulation (EC) No 2245/2002 – Restitutio in integrum – Failure to pay the fee – Article 67(3) of Regulation No 6/2002.#Case T-586/24.

October 8, 2025 0 Comments

CELEX:62024CO0751:           Beschluss des Gerichtshofs (Neunte Kammer) vom 1. Oktober 2025.#Gebrüder Weiss GmbH gegen Volkswagen AG.#Vorlage zur Vorabentscheidung – Gegenstandslos gewordener Ausgangsrechtsstreit – Erledigung.#Rechtssache C-751/24.

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October 8, 2025 0 Comments

CELEX:62024TJ0562: Judgment of the General Court (Second Chamber) of 8 October 2025.#Capella EOOD v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU word mark COLORATURA – Earlier national word mark COLORATURA – Priority claim – Concept of ‘first application’ – Article 34(1) and (4) of Regulation (EU) 2017/1001 – Obligation to state reasons – Article 94(1) of Regulation 2017/1001 – Legal certainty – Reasonable time.#Case T-562/24.

October 8, 2025 0 Comments

CELEX:62023TJ0557: Judgment of the General Court (Third Chamber, Extended Composition) of 8 October 2025.#Swissgrid AG v European Union Agency for the Cooperation of Energy Regulators.#Energy – Internal market for electricity – Guideline on electricity balancing – Article 1(6) and (7) of Regulation (EU) 2017/2195 – European platform for the exchange of balancing energy from frequency restoration reserves with manual activation – Non-participation of the Swiss Transmission System Operator – Appeal brought before the ACER Board of Appeal – Specific conditions and arrangements for appeals – Article 28 of Regulation (EU) 2019/942 – Inadmissibility for lack of standing to bring proceedings before the Board of Appeal – Lack of direct concern – Plea of illegality.#Case T-557/23.

October 8, 2025 0 Comments

CELEX:62023TJ0556_RES: Judgment of the General Court (Third Chamber, Extended Composition) of 8 October 2025.#Swissgrid AG v European Union Agency for the Cooperation of Energy Regulators.#Energy – Internal market for electricity – Guideline on electricity balancing – Article 1 of Regulation (EU) 2017/2195 – European platform for the imbalance netting process – Non-participation of the Swiss Transmission System Operator – ACER decision amending the Implementation Framework for the Platform – Appeal brought before the ACER Board of Appeal – Specific conditions and arrangements for appeals – Article 28 of Regulation (EU) 2019/942 – Inadmissibility for lack of standing to bring proceedings before the Board of Appeal – Direct and individual concern.#Case T-556/23.

October 8, 2025 0 Comments

CELEX:62023TJ0558_RES: Judgment of the General Court (Third Chamber, Extended Composition) of 8 October 2025.#Swissgrid AG v European Union Agency for the Cooperation of Energy Regulators.#Energy – Internal market for electricity – Guideline on electricity balancing – Article 1(6) and (7) of Regulation (EU) 2017/2195 – European platform for the exchange of balancing energy from frequency restoration reserves with automatic activation – Non-participation of the Swiss Transmission System Operator – Appeal brought before the ACER Board of Appeal – Specific conditions and arrangements for appeals – Article 28 of Regulation (EU) 2019/942 – Inadmissibility for lack of standing to bring proceedings before the Board of Appeal – Lack of direct concern – Plea of illegality.#Case T-558/23.

October 8, 2025 0 Comments

CELEX:62023TJ0557_RES: Judgment of the General Court (Third Chamber, Extended Composition) of 8 October 2025.#Swissgrid AG v European Union Agency for the Cooperation of Energy Regulators.#Energy – Internal market for electricity – Guideline on electricity balancing – Article 1(6) and (7) of Regulation (EU) 2017/2195 – European platform for the exchange of balancing energy from frequency restoration reserves with manual activation – Non-participation of the Swiss Transmission System Operator – Appeal brought before the ACER Board of Appeal – Specific conditions and arrangements for appeals – Article 28 of Regulation (EU) 2019/942 – Inadmissibility for lack of standing to bring proceedings before the Board of Appeal – Lack of direct concern – Plea of illegality.#Case T-557/23.

October 8, 2025 0 Comments

CELEX:62024TJ0161: Judgment of the General Court (Seventh Chamber) of 8 October 2025.#NTT Data Belgique and Others v European Investment Bank.#Public supply contracts – Tendering procedure – IT Consultancy for EIB-specific Applications – Rejection of a tenderer’s bid – Abnormally low tender – Obligation to state reasons – Manifest error of assessment – Proportionality.#Case T-161/24.

October 8, 2025 0 Comments

CELEX:62023TJ0558: Judgment of the General Court (Third Chamber, Extended Composition) of 8 October 2025.#Swissgrid AG v European Union Agency for the Cooperation of Energy Regulators.#Energy – Internal market for electricity – Guideline on electricity balancing – Article 1(6) and (7) of Regulation (EU) 2017/2195 – European platform for the exchange of balancing energy from frequency restoration reserves with automatic activation – Non-participation of the Swiss Transmission System Operator – Appeal brought before the ACER Board of Appeal – Specific conditions and arrangements for appeals – Article 28 of Regulation (EU) 2019/942 – Inadmissibility for lack of standing to bring proceedings before the Board of Appeal – Lack of direct concern – Plea of illegality.#Case T-558/23.

October 8, 2025 0 Comments

CELEX:62024TJ0117:           Arrêt du Tribunal (neuvième chambre) du 8 octobre 2025.#CQ contre Comité économique et social européen.#Fonction publique – Fonctionnaires – Harcèlement moral – Enquête administrative – Article 12 bis du statut – Demande d’assistance – Rejet de la demande – Article 24 du statut – Obligation de motivation – Impartialité – Droit d’être entendu – Durée de la procédure administrative – Délai raisonnable – Erreur d’appréciation – Responsabilité – Préjudice moral.#Affaire T-117/24.

This document does not exist in English.
October 8, 2025 0 Comments

CELEX:62025CO0044: Order of the Court of 1 October 2025.#Boehringer Ingelheim Pharma GmbH & Co. KG v European Union Intellectual Property Office.#Appeal – EU trade mark – 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-44/25 P.

October 8, 2025 0 Comments

CELEX:62024TJ0585: Judgment of the General Court (Sixth Chamber) of 8 October 2025.#Doors Bulgaria EOOD v European Union Intellectual Property Office.#EU design – Invalidity proceedings – Registered EU design representing doors – Late filing of the statement setting out the grounds of appeal before the Board of Appeal – Calculation of time limits – Action inadmissible – Article 57 of Regulation (EC) No 6/2002 and Article 51(2) of Regulation (EC) No 2245/2002 – Restitutio in integrum – Failure to pay the fee – Article 67(3) of Regulation No 6/2002 – Related to a counterclaim for a declaration of invalidity – Article 91(2) of Regulation No 6/2002.#Case T-585/24.

October 8, 2025 0 Comments

CELEX:62023TJ0556: Judgment of the General Court (Third Chamber, Extended Composition) of 8 October 2025.#Swissgrid AG v European Union Agency for the Cooperation of Energy Regulators.#Energy – Internal market for electricity – Guideline on electricity balancing – Article 1 of Regulation (EU) 2017/2195 – European platform for the imbalance netting process – Non-participation of the Swiss Transmission System Operator – ACER decision amending the Implementation Framework for the Platform – Appeal brought before the ACER Board of Appeal – Specific conditions and arrangements for appeals – Article 28 of Regulation (EU) 2019/942 – Inadmissibility for lack of standing to bring proceedings before the Board of Appeal – Direct and individual concern.#Case T-556/23.

October 8, 2025 0 Comments

CELEX:62024TJ0169: Judgment of the General Court (Sixth Chamber) of 8 October 2025.#PMC Vlissingen Netherlands BV v European Commission.#Environment and protection of human health – Regulation (EC) No 1272/2008 – Classification, labelling and packaging of certain substances and mixtures – Delegated Regulation (EU) 2024/197 – Classification and labelling of dibutyltin oxide – Criteria for classification of a substance in the hazard class reproductive toxicity, Category 1B – Absence of public consultation on the opinion of ECHA’s Committee for Risk Assessment – No obligation to review – Regulation (EC) No 1907/2006 – Read-across – Maternal toxicity – Manifest error of assessment.#Case T-169/24.

October 8, 2025 0 Comments
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