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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:62024TJ0582: Judgment of the General Court (Sixth Chamber) of 24 September 2025.#Claims Balkans d.o.o. Beograd v European Union Intellectual Property Office.#EU trade mark – Application for EU figurative mark CLAIMS – Absolute ground for refusal – No distinctive character – Article 7(1)(b) of Regulation (EU) 2017/1001 – Obligation to state reasons – Rights of the defence – Article 94(1) of Regulation 2017/1001.#Case T-582/24.

September 24, 2025 0 Comments

CELEX:62024TJ0409: Judgment of the General Court (Fifth Chamber) of 24 September 2025.#Al-Aqeelah Takaful Insurance Company v Council of the European Union.#Common foreign and security policy – Restrictive measures adopted against Syria – Freezing of funds – List of persons, entities and bodies subject to the freezing of funds and economic resources – Maintenance of the applicant’s name on the list – Action for annulment – Time limit for bringing proceedings – Partial inadmissibility – Obligation to state reasons – Error of assessment – Right to property – Freedom to conduct a business – Proportionality.#Case T-409/24.

September 24, 2025 0 Comments

CELEX:62024TJ0354_RES:           Arrêt du Tribunal (sixième chambre) du 24 septembre 2025.#Mowi Poland S.A. contre Commission européenne.#Santé publique – Règles spécifiques d’hygiène des denrées alimentaires d’origine animale – Règlement (CE) no 853/2004 – Point 3, sous e), de l’annexe du règlement délégué (UE) 2024/1141 – Recours en annulation – Qualité pour agir – Intérêt à agir – Recevabilité – Notion de “produit congelé” – Absence de consultation de l’EFSA – Article 13 du règlement no 853/2004.#Affaire T-354/24.

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September 24, 2025 0 Comments

CELEX:62024TJ0557: Judgment of the General Court (Seventh Chamber) of 24 September 2025.#Confrasilvas - Construções S. A. v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU word mark Confrasilvas – Earlier sign Confrasilvas – Relative ground for refusal – Use in the course of trade of a sign of more than mere local significance – Article 8(4) of Regulation (EU) 2017/1001.#Case T-557/24.

September 24, 2025 0 Comments

CELEX:62023TJ0258: Judgment of the General Court (Fourth Chamber) of 24 September 2025.#Zakłady Farmaceutyczne Polpharma S.A. v European Commission.#Medicinal products for human use – Variation of the marketing authorisation for Tecfidera – Dimethyl fumarate, a medicinal product for human use – Directive 2001/83/EC – Article 14(11) of Regulation (EC) No 726/2004 – Article 266 TFEU.#Case T-258/23.

September 24, 2025 0 Comments

CELEX:62024TJ0031: Judgment of the General Court (Second Chamber) of 24 September 2025.#Barry’s Bootcamp Holdings LLC v European Union Intellectual Property Office.#EU trade mark – Revocation proceedings – International registration designating the European Union – Figurative mark representing two chevrons pointing to the right – Genuine use of the mark – Article 18(1)(a) and Article 58(1)(a) of Regulation (EU) 2017/1001 – Nature of use of the mark – Form differing in elements that do not alter the distinctive character of the mark.#Case T-31/24.

September 24, 2025 0 Comments

CELEX:62024TJ0238: Judgment of the General Court (Fifth Chamber) of 24 September 2025.#Bogoljub Karić v Council of the European Union.#Common foreign and security policy – Restrictive measures taken in view of the situation in Belarus and the involvement of Belarus in the Russian aggression against Ukraine – Freezing of funds – Restrictions on admission to the territory of the Member States – List of persons, entities and bodies subject to the freezing of funds and economic resources or to restrictions on admission to the territory of the Member States – Maintenance of the applicant’s name on the list – Obligation to state reasons – Error of assessment.#Case T-238/24.

September 24, 2025 0 Comments

CELEX:62022TJ0483: Judgment of the General Court (Fifth Chamber, Extended Composition) of 24 September 2025.#Sanofi BV, anciennement Genzyme Europe BV v European Commission.#Public health – Medicinal products for human use – Marketing authorisation for the medicinal product Nexviadyme (avalglucosidase alfa) – Non-recognition of avalglucosidase alfa as a new active substance – Directive 2001/83/EC – Regulation (EC) No 726/2004 – Commission document ‘Notice to Applicants, Volume 2A, Procedures for marketing authorisation, Chapter 1, Marketing Authorisation’ – Standard of proof – Obligation to state reasons – Principle of good administration – Right to be heard – Decision to remove the medicinal product from the European Union Register of Orphan Medicinal Products – Regulation (EC) No 141/200

September 24, 2025 0 Comments

CELEX:62023TJ1101: Judgment of the General Court (Third Chamber) of 24 September 2025.#AQ v European Chemicals Agency.#Access to documents – Regulation (EC) No 1049/2001 – Document relating to notifications for the export of dangerous chemicals which are prohibited or severely restricted within the European Union – Decision of ECHA to grant access to a third party – Exception relating to the protection of commercial interests – Proportionality.#Case T-1101/23.

September 24, 2025 0 Comments

CELEX:62023TJ0299:           Urteil des Gerichts (Vierte Kammer) vom 24. September 2025.#Hexal AG gegen Europäische Kommission.#Humanarzneimittel – Änderung der Genehmigung für das Inverkehrbringen des Humanarzneimittels Tecfidera – Dimethylfumarat – Richtlinie 2001/83/EG – Art. 14 Abs. 11 der Verordnung (EG) Nr. 726/2004 – Art. 266 AEUV.#Rechtssache T-299/23.

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September 24, 2025 0 Comments

CELEX:62024TJ0196: Judgment of the General Court (Second Chamber) of 24 September 2025.#Digi International, Inc. v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – International registration designating the European Union – Figurative mark DIGI – Earlier EU figurative mark DIGI – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EC) No 207/2009 – Genuine use of the earlier mark – Article 42(2) of Regulation No 207/2009 – Obligation to state reasons – Article 94(1) of Regulation (EU) 2017/1001.#Case T-196/24.

September 24, 2025 0 Comments

CELEX:62023TJ0393: Judgment of the General Court (Fourth Chamber) of 24 September 2025.#Teva GmbH v European Commission.#Medicinal products for human use – Variation of the marketing authorisation for Tecfidera – Dimethyl fumarate, a medicinal product for human use – Directive 2001/83/EC – Article 14(11) of Regulation (EC) No 726/2004 – Article 266 TFEU.#Case T-393/23.

September 24, 2025 0 Comments

CELEX:62024TJ0415: Judgment of the General Court (Fifth Chamber) of 24 September 2025.#Cham Wings Airlines LLC v Council of the European Union.#Common foreign and security policy – Restrictive measures taken in view of the situation in Syria – Freezing of funds – Lists of persons, entities and bodies subject to the freezing of funds and economic resources – Maintenance of the applicant’s name on the lists – Concept of ‘association with the Syrian regime’ – Error of assessment – Obligation to state reasons – Proportionality.#Case T-415/24.

September 24, 2025 0 Comments

CELEX:62023TJ0390: Judgment of the General Court (Second Chamber) of 24 September 2025.#Barry’s Bootcamp Holdings LLC v European Union Intellectual Property Office.#EU trade mark – Revocation proceedings – EU figurative mark representing two horizontal black chevrons – Action for annulment – Time limits for instituting proceedings – Admissibility – Genuine use of the mark – Article 18(1)(a) and Article 58(1)(a) of Regulation (EU) 2017/1001 – Nature of use of the mark – Form differing in elements that do not alter the distinctive character of the mark – Obligation to state reasons – Article 94(1) of Regulation 2017/1001.#Case T-390/23.

September 24, 2025 0 Comments

CELEX:62023TJ0256: Judgment of the General Court (Fourth Chamber, Extended Composition) of 24 September 2025.#Mylan Ireland Ltd v European Commission.#Medicinal products for human use – Variation of the marketing authorisation for Tecfidera – Dimethyl fumarate, a medicinal product for human use – Directive 2001/83/EC – Article 14(11) of Regulation (EC) No 726/2004 – Article 266 TFEU.#Case T-256/23.

September 24, 2025 0 Comments

CELEX:62024TJ0032_RES:           Arrêt du Tribunal (deuxième chambre) du 24 septembre 2025 (Extraits).#Barry’s Bootcamp Holdings LLC contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Procédure de déchéance – Enregistrement international désignant l’Union européenne – Marque figurative représentant huit chevrons noirs inversés – Usage sérieux de la marque – Article 18, paragraphe 1, sous a), et article 58, paragraphe 1, sous a), du règlement (UE) 2017/1001 – Nature de l’usage de la marque – Forme qui diffère par des éléments n’altérant pas le caractère distinctif – Recours incident – Objet du recours – Intérêt à agir – Recevabilité.#Affaire T-32/24.

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September 24, 2025 0 Comments

Za pridobitev identifikacijske številke za DDV obvezno predložite ustrezna dokazila

September 24, 2025 0 Comments

UPRS Sodba III U 113/2022-17

Sklep o izvršbi je bil zoper tožnika izdan na podlagi enotnega izvršilnega naslova, ki je bil priložen zaprosilu za izterjavo. Tožnikova materialnopravna obveznost za plačilo izterjevanih davščin izhaja iz izvršilnega naslova in ne iz sklepa o izvršbi, zato odprava sklepa o izvršbi ne posega v obstoj te tožnikove obveznosti. V skladu s tretjim odstavkom 97. člena ZDavP-2 v obdobju od odprave odločbe, ki je izvršilni naslov, do izdaje nove odločbe davčni organ ni dolžan vrniti že plačanega oziroma izterjanega davka. Davek mora vrniti šele, ko izda novo odločbo, s katero ugotovi, da je davčna obveznost manjša ali je ni, davek pa je bil na podlagi predhodne odločbe, ki je bila odpravljena, že plačan. Tožnik v času pred odločitvijo v ponovnem postopku ne more uspešno uveljavljati vrnitve na podlagi odpravljenega sklepa o izvršbi izterjanih zneskov. Tega ne narekuje niti okoliščina, da sklep o izvršbi v...
September 24, 2025 0 Comments

Nedostopnost evropskih sistemov ICS2 STP (testno okolje), 25. 9. 2025

V četrtek, 25. 9. 2025, med 15.00 in 15.30, bo zaradi vzdrževalnih del na strani EU nedostopen testni portal ICS2 STP (uvozni nadzorni sistem).

September 24, 2025 0 Comments

Nedostopnost evropskih sistemov ICS2 STP (testno okolje), 25. 9. 2025

V četrtek, 25. 9. 2025, med 15.00 in 15.30, bo zaradi vzdrževalnih del na strani EU nedostopen testni portal ICS2 STP (uvozni nadzorni sistem).

September 24, 2025 0 Comments
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