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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:62023CJ0807_SUM: Judgment of the Court (Third Chamber) of 3 April 2025.#Katharina Plavec v Rechtsanwaltskammer Wien.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling – Freedom of movement for workers – Article 45 TFEU – Lawyers – Lawyer training – Territorial restrictions – National legislation requiring the completion of part of the training period of a trainee lawyer with a lawyer having his or her registered office in the national territory.#Case C-807/23.

October 29, 2025 0 Comments

CELEX:62024CO0542(01)_INF: Order of the Court (Ninth Chamber) of 30 September 2025.#A. B. v Skarb Państwa – Państwowe Gospodarstwo Leśne Lasy Państwowe Nadleśnictwa C.#Request for a preliminary ruling from the Sąd Okręgowy w Słupsku.#Case C-542/24.

October 29, 2025 0 Comments

CELEX:62024TJ0351_RES: Judgment of the General Court (Sixth Chamber) of 29 October 2025.#Devin EAD v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU word mark DEVIN – Absolute grounds for refusal – Descriptive character – Article 7(1)(c) of Regulation (EC) No 207/2009 – Right to be heard following an annulment judgment of the General Court – Distinctive character acquired through use – Article 7(3) and Article 52(2) of Regulation No 207/2009.#Case T-351/24.

October 29, 2025 0 Comments

CELEX:62024TJ0611: Judgment of the General Court (First Chamber) of 29 October 2025.#Homestar sp. z o.o. v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU figurative mark THERMATEC – Earlier EU figurative mark Termatek – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-611/24.

October 29, 2025 0 Comments

CELEX:62024TJ0550: Judgment of the General Court (Seventh Chamber) of 29 October 2025.#Ningbo Vasa Intelligent Technology Co. Ltd v European Union Intellectual Property Office.#EU design – Invalidity proceedings – EU design representing a part of a warning light – Ground for invalidity – Non-compliance with requirements for protection – Article 25(1)(b) of Regulation (EC) No 6/2002, in the version prior to Regulation (EU) 2024/2822 – No individual character – Article 6 of Regulation No 6/2002 – Proof of disclosure of the earlier design – Article 7(1) of Regulation No 6/2002 – Evidence submitted for the first time before the Board of Appeal – Indication and reproduction of the earlier designs – Discretion of the Board of Appeal – Article 63(2) of Regulation No 6/2002 – Obligation to state r

October 29, 2025 0 Comments

CELEX:62023TJ0422:           Arrêt du Tribunal (troisième chambre) du 29 octobre 2025.#Lara Comi contre Parlement européen.#Droit institutionnel – Réglementation concernant les frais et indemnités des députés au Parlement – Recouvrement d’indemnités versées au titre du remboursement des frais parlementaires – Répétition de l’indu – Enrichissement sans cause.#Affaire T-422/23.

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October 29, 2025 0 Comments

CELEX:62023CJ0484_SUM: Judgment of the Court (Fifth Chamber) of 26 June 2025.#Mainova AG v European Commission.#Appeal – Competition – Concentrations – Decision declaring a concentration compatible with the internal market – Action brought by a third party – Admissibility – Fourth paragraph of Article 263 TFEU – Locus standi.#Case C-484/23 P.

October 29, 2025 0 Comments

CELEX:62023CJ0485_SUM: Judgment of the Court (Fifth Chamber) of 26 June 2025.#enercity AG v European Commission.#Appeal – Competition – Concentrations – Decision declaring a concentration compatible with the internal market – Action brought by a third party – Admissibility – Fourth paragraph of Article 263 TFEU – Locus standi.#Case C-485/23 P.

October 29, 2025 0 Comments

CELEX:62024CJ0135_SUM: Judgment of the Court (Sixth Chamber) of 13 March 2025.#John Cockerill SA v État belge.#Request for a preliminary ruling from the tribunal de première instance de Liège.#Reference for a preliminary ruling – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Directive 2011/96/EU – Article 1(4) – Prevention of tax evasion, tax fraud or abuse – Article 4(1) – Prohibition on taxing profits received – Direct effect – Inclusion of the dividend distributed by the subsidiary in the parent company’s tax base – Deduction of the distributed dividend from the tax base of the parent company – Limitation of the deduction – Intra-group transfer scheme allowing profits made by certain companies to be transferred to othe

October 29, 2025 0 Comments

CELEX:62024CJ0277_SUM: Judgment of the Court (Ninth Chamber) of 27 February 2025.#M. B. v Dyrektor Izby Administracji Skarbowej we Wrocławiu.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Measures to ensure the correct collection of VAT – VAT debt of a taxable person – National legislation which provides for the joint and several liability of the former chairperson of the management board of the taxable person – Participation of the former chairperson of the management board in the proceedings establishing the existence of a VAT debt – Proceedings to invoke joint and several liability – Calling into question of the VAT debt – Rights of

October 29, 2025 0 Comments

CELEX:62024TJ0345:           Arrêt du Tribunal (cinquième chambre) du 29 octobre 2025.#Arina Evgheni Corşicova contre Conseil de l'Union européenne.#Politique étrangère et de sécurité commune – Mesures restrictives prises en raison des actions déstabilisant la Moldavie – Gel des fonds – Restriction en matière d’admission sur le territoire des États membres – Listes des personnes, des entités et des organismes auxquels s’applique le gel des fonds et des ressources économiques ou faisant l’objet de restrictions en matière d’admission sur le territoire des États membres – Maintien du nom de la requérante sur les listes – Atteinte au processus politique démocratique et déstabilisation de l’ordre constitutionnel – Diffusion de fausses déclarations et de désinformation – Article 1er, paragraphe

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October 29, 2025 0 Comments

CELEX:62022TJ0750: Judgment of the General Court (Fourth Chamber) of 29 October 2025.#UniSystems Luxembourg Sàrl and Unisystems systimata pliroforikis monoprosopi anonymi emporiki etairia v European Securities and Markets Authority.#Public service contracts – Tendering procedure – Provision of development, consultancy and support services in the field of information systems – Rejection of a tenderer’s bid – Abnormally low tender – Determination of the applicable substantive law – Applicable obligations in the fields of environmental, social and labour law – Manifest error of assessment.#Case T-750/22.

October 29, 2025 0 Comments

CELEX:62023TJ0590: Judgment of the General Court (Ninth Chamber) of 29 October 2025.#Emilio De Capitani v Council of the European Union.#Access to documents – Regulation (EC) No 1049/2001 – Working documents issued by the General Secretariat of the Council concerning two legislative proposals pending at the time of the request for access – Partial refusal of access – Exception relating to the protection of the decision-making process – Action for annulment – No publication, in the Council’s register, of documents to which access was granted pursuant to a request – Absence of a challengeable act – Inadmissibility.#Case T-590/23.

October 29, 2025 0 Comments

CELEX:62023CJ0615_SUM: Judgment of the Court (First Chamber) of 8 May 2025.#Dyrektor Krajowej Informacji Skarbowej v P. S.A.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 73 – Taxable amount – Consideration – Subsidies directly linked to the price of a taxable transaction – Collective public transport services – Compensation paid by a local authority to the service provider to cover the costs incurred – Direct link between the compensation and the services provided.#Case C-615/23.

October 29, 2025 0 Comments

CELEX:62024TJ0565: Judgment of the General Court (Sixth Chamber) of 29 October 2025.#Itron, Inc. v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU word mark ITRON – Earlier EU word marks ITRON – Relative grounds for refusal – Article 8(1)(b) of Regulation (EU) 2017/1001 – Article 8(5) of Regulation 2017/1001 – Distance between the goods and services in question.#Case T-565/24.

October 29, 2025 0 Comments

CELEX:62024TC0653: Opinion of Advocate General Brkan delivered on 29 October 2025.###

October 29, 2025 0 Comments

CELEX:62024TJ0351: Judgment of the General Court (Sixth Chamber) of 29 October 2025.#Devin EAD v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU word mark DEVIN – Absolute grounds for refusal – Descriptive character – Article 7(1)(c) of Regulation (EC) No 207/2009 – Right to be heard following an annulment judgment of the General Court – Distinctive character acquired through use – Article 7(3) and Article 52(2) of Regulation No 207/2009.#Case T-351/24.

October 29, 2025 0 Comments

CELEX:62023CJ0618_SUM: Judgment of the Court (Fifth Chamber) of 26 June 2025.#SALUS Haus Dr. med Otto Greither Nachf. GmbH & Co.KG v Astrid Twardy GmbH.#Request for a preliminary ruling from the Oberlandesgericht Düsseldorf.#Reference for a preliminary ruling – Medicinal products for human use – Directive 2001/83/EC – Article 1(29) – Article 16a – Traditional herbal medicinal products – Articles 62 – Information which is useful to the patient – Regulation (EU) 2018/848 – Article 2(1) – Scope – Indications on the outer packaging of a medicinal herbal tea – Use of terms referring to organic production.#Case C-618/23.

October 29, 2025 0 Comments

CELEX:62023CJ0776_SUM: Judgment of the Court (Eighth Chamber) of 26 June 2025.#European Commission v Kingdom of Spain and Others.#Appeal – State aid – Article 108(3) TFEU – Tax scheme – Corporate tax provisions enabling companies that are tax resident in Spain to amortise the financial goodwill resulting from the acquisition of shareholdings in companies that are tax resident outside that Member State – Decisions of the European Commission classifying those provisions as a State aid scheme and ordering the recovery of the aid, with the exception of aid relating to direct and indirect shareholdings acquired before a certain date set by the Commission in order to protect legitimate expectations – Subsequent Commission decision ordering the recovery of all aid relating to indirect shareholdin

October 29, 2025 0 Comments

CELEX:62024CJ0278_SUM: Judgment of the Court (Ninth Chamber) of 30 April 2025.#P. K. v Dyrektor Izby Administracji Skarbowej we Wrocławiu.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Measures to ensure the correct collection of VAT – VAT debt of a taxable person – National legislation providing for the joint and several liability of the former chair of the board of directors of the taxable person – Exemption from joint and several liability – Absence of fault – Application for a declaration of insolvency – Existence of only one creditor – Proportionality – Equal treatment – Right to property – Legal certainty.#Case C-278/24.

October 29, 2025 0 Comments
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