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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:62023CJ0534_SUM: Judgment of the Court (Eighth Chamber) of 3 July 2025.#Instituto Cervantes and Kingdom of Spain v European Commission.#3 July 2025 *Language of the case: French(Appeal – Award of public contracts by the European Union – Regulation (EU, Euratom) 2018/1046 – Contract for language training services – Obligation to submit tenders via the electronic application eSubmission – Use by a tenderer of a hypertext link to a website containing documents describing the tender – Refusal of the administration to take those documents into consideration – Principles of legal certainty and the protection of legitimate expectations – Article 41 of the Charter of Fundamental Rights of the European Union – Objective impartiality – Obligation to state reasons – Comparative tender evaluatio

November 20, 2025 0 Comments

CELEX:62023CJ0364_SUM: Judgment of the Court (Fifth Chamber) of 12 June 2025.#ZR v European Union Intellectual Property Office.#Appeal – Civil service – Interinstitutional transfer – Transfer application on the basis of Article 8 of the Staff Regulations of Officials of the European Union, submitted in response to a vacancy notice – Rejection of that application – Obligation to take account of the order of priority laid down in Article 29(1) of those regulations – Errors of law – Contradictory reasoning.#Case C-364/23 P.

November 20, 2025 0 Comments

CELEX:62025CO0137:           Ordonnance de la Cour (sixième chambre) du 10 novembre 2025.#J.F. et P.F. contre Bank BPH S.A.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Réponse pouvant être clairement déduite de la jurisprudence – Protection des consommateurs – Directive 93/13/CEE – Clauses abusives dans les contrats conclus avec les consommateurs – Effets de la constatation du caractère abusif d’une clause – Contrat de prêt hypothécaire indexé sur une devise étrangère – Détermination du taux de change entre les devises – Élément abusif d’une clause de conversion – Article 267 TFUE – Réglementation imposant à une juridiction inférieure de se conformer aux appréciations d’une juridiction supérieure – Principe de primauté du droit de l’Union – Obligations du juge n

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November 20, 2025 0 Comments

CELEX:62024CJ0082_SUM: Judgment of the Court (First Chamber) of 5 June 2025.#Miejskie Przedsiębiorstwo Wodociągów i Kanalizacji w m.st. Warszawie S.A. v Veolia Water Technologies sp. z o.o. and Others.#Request for a preliminary ruling from the Sąd Okręgowy w Warszawie.#Reference for a preliminary ruling – Public procurement – Directives 2004/17/EC and 2004/18/EC – Principle of equal treatment – Obligation of transparency – Public works contract – Applicability by analogy to a public works contract, pursuant to a judicial interpretation, of rules on guarantees in respect of contracts for sale.#Case C-82/24.

November 20, 2025 0 Comments

CELEX:62023CJ0715_SUM: Judgment of the Court (Fourth Chamber) of 10 July 2025.#Farmacija, d.o.o. v Občina Benedikt.#Request for a preliminary ruling from the Državna revizijska komisija za revizijo postopkov oddaje javnih naročil.#Reference for a preliminary ruling – Procedures for the award of concession contracts – Directive 2014/23/EU – Article 4(2) – Non-economic services of general interest – Article 19 – Social and other specific services – Scope of those provisions – Activity consisting in the operation of a pharmacy establishment.#Case C-715/23.

November 20, 2025 0 Comments

CELEX:62025CO0303: Order of the Court of 11 November 2025.#May OOO 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-303/25 P.

November 20, 2025 0 Comments

CELEX:62022TJ0623: Judgment of the General Court (Fourth Chamber, Extended Composition) of 19 November 2025.#SD v European Medicines Agency.#Access to documents – Regulation (EC) No 1049/2001 – EMA documents concerning the messenger RNA vaccine against COVID-19 Comirnaty – Conditional marketing authorisation – Specific obligations – Responses provided by the authorisation holder to the EMA – Partial refusal to grant access – Communication of partially redacted documents after notification of the contested decision – Action for annulment – Time limit for bringing proceedings – Admissibility – Interest in bringing proceedings – Correcting decision – Action which has become devoid of purpose – No need to adjudicate – Protection of the commercial interests of a third party – Document dissemina

November 20, 2025 0 Comments

CELEX:62023TJ0565: Judgment of the General Court (Fourth Chamber, Extended Composition) of 19 November 2025.#Aurelia Stiftung v European Commission.#Plant protection products – Active substance glyphosate – Application for renewal of an active substance – Extension of approval period – Delay in the renewal procedure – Reasons beyond the control of the applicant – Request for internal review – Article 10(1) of Regulation (EC) No 1367/2006 – Decision to reject the request – Article 17 of Regulation (EC) No 1107/2009.#Case T-565/23.

November 20, 2025 0 Comments

CELEX:62023TJ0094: Judgment of the General Court (Fourth Chamber, Extended Composition) of 19 November 2025.#Pollinis France v European Commission.#Plant protection products – Active substance boscalid – Application for renewal of an active substance – Extension of approval period – Delay in the renewal procedure – Reasons beyond the control of the applicant – Request for internal review – Article 10(1) of Regulation (EC) No 1367/2006 – Decision to reject the request – Article 17 of Regulation (EC) No 1107/2009.#Case T-94/23.

November 20, 2025 0 Comments

CELEX:62025TJ0023:           Arrêt du Tribunal (cinquième chambre) du 19 novembre 2025.#HH contre Commission européenne.#Fonction publique – Fonctionnaires – Recrutement – Avis de concours – Concours général EPSO/AD/400/22 – Décision de ne pas inscrire le nom du requérant sur la liste de réserve – Égalité de traitement – Principe de bonne administration – Devoir de sollicitude – Stabilité de la composition du jury – Obligation de motivation.#Affaire T-23/25.

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November 20, 2025 0 Comments

CELEX:62024TJ0041:           Arrêt du Tribunal (septième chambre) du 19 novembre 2025.#LGAI Technological Center, SA et jtsec Beyond IT Security, SL contre Agence de l’Union européenne pour le programme spatial.#Marchés publics de services – Procédure d’appel d’offres – Services d’accréditation de sécurité – Rejet de l’offre d’un soumissionnaire – Règlement (UE) 2021/696 – Programme spatial – Condition selon laquelle l’entité juridique éligible n’est pas soumise au contrôle d’un pays tiers ou d’une entité de pays tiers – Droit d’être entendu – Obligation de motivation – Obligation d’examen des offres conforme aux critères énoncés dans les documents de marché – Erreur manifeste d’appréciation – Proportionnalité.#Affaire T-41/24.

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November 20, 2025 0 Comments

CELEX:62024TJ0053_INF: Judgment of the General Court (Second Chamber) of 7 May 2025.#Schmidt Spiele GmbH v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU figurative mark DDG – International registration of the earlier figurative mark DOG – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-53/24.

November 20, 2025 0 Comments

CELEX:62024TJ0564: Judgment of the General Court (Third Chamber) of 19 November 2025.#Gürok Turizm ve Madencilik AŞ v European Union Intellectual Property Office.#EU trade mark – Revocation proceedings – EU figurative mark Lav – Article 18(1) and Article 58(1)(a) of Regulation (EU) 2017/1001 – Proof of genuine use – Assessment of the evidence – Unreasonable or excessive burden of proof – Principle of good administration – Article 41 of the Charter of Fundamental Rights.#Case T-564/24.

November 20, 2025 0 Comments

CELEX:62024TJ0563: Judgment of the General Court (Third Chamber) of 19 November 2025.#Gürok Turizm ve Madencilik AŞ v European Union Intellectual Property Office.#EU trade mark – Revocation proceedings – EU figurative mark Làv – Article 18(1) and Article 58(1)(a) of Regulation (EU) 2017/1001 – Proof of genuine use – Assessment of the evidence – Unreasonable or excessive burden of proof – Principle of good administration – Article 41 of the Charter of Fundamental Rights.#Case T-563/24.

November 20, 2025 0 Comments

CELEX:62022TJ0412: Judgment of the General Court (Fourth Chamber, Extended Composition) of 19 November 2025.#Pesticide Action Network Europe (PAN Europe) v European Commission.#Plant protection products – Active substance dimoxystrobin – Application for renewal of an active substance – Extension of approval period – Length of the extension – Request for internal review – Article 10(1) of Regulation (EC) No 1367/2006 – Decision to reject the request – Article 17 of Regulation (EC) No 1107/2009.#Case T-412/22.

November 20, 2025 0 Comments

CELEX:62024TJ0556:           Arrêt du Tribunal (sixième chambre) du 19 novembre 2025.#Amphora Wineries AG contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Procédure de déchéance – Marque de l’Union européenne figurative CHAMPAGNE LOUIS LAMAR LAMAR REIMS – Qualité pour agir devant la chambre de recours – Usage sérieux de la marque – Article 18 et article 58, paragraphe 1, sous a), du règlement (UE) 2017/1001.#Affaire T-556/24.

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November 20, 2025 0 Comments

CELEX:62022TJ0623_RES:           Arrêt du Tribunal (quatrième chambre élargie) du 19 novembre 2025.#SD contre Agence européenne des médicaments.#Accès aux documents – Règlement (CE) no 1049/2001 – Documents de l’EMA concernant le vaccin à ARN messager contre la COVID-19 Comirnaty – Autorisation de mise sur le marché conditionnelle – Obligations spécifiques – Réponses fournies par le titulaire de l’autorisation à l’EMA – Refus partiel d’accès – Communication de documents partiellement occultés après notification de la décision attaquée – Recours en annulation – Délai de recours – Recevabilité – Intérêt à agir – Décision rectificative – Disparition de l’objet du litige – Non-lieu à statuer – Protection des intérêts commerciaux d’un tiers – Document diffusé sur l’internet à la suite d’une cy

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November 20, 2025 0 Comments

CELEX:62023TJ0367_RES: Judgment of the General Court (Seventh Chamber, Extended Composition) of 19 November 2025.#Amazon EU Sàrl, venant aux droits de Amazon Services Europe Sàrl v European Commission.#Digital services – Regulation (EU) 2022/2065 – Designation as a very large online platform – Plea of illegality – Admissibility – Article 33(1) and (4) of Regulation 2022/2065 – Right to respect for private and family life – Freedom to conduct a business – Right to property – Equal treatment – Freedom of expression – Data protection.#Case T-367/23.

November 20, 2025 0 Comments

CELEX:62023TJ0366_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 19 November 2025.#YH v European Central Bank.#Economic and monetary policy – Prudential supervision of credit institutions – Directive 2013/36/EU – Regulation (EU) No 1024/2013 – Specific supervisory tasks assigned to the ECB – Assessment of acquisitions of qualifying holdings – Opposition to the acquisition of a qualifying holding – Right to be heard – Concept of ‘qualifying holding’ – Reputation and professional competence of the proposed acquirer – Rights protected by the Charter – Proportionality.#Case T-366/23.

November 20, 2025 0 Comments

CELEX:62024TJ0398_INF: Judgment of the General Court (Third Chamber) of 7 May 2025.#Carl Freudenberg KG v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU figurative mark SOUNDLESS – Earlier EU word mark SOUNDTEX – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-398/24.

November 20, 2025 0 Comments
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