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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:62024TJ0331:           Arrêt du Tribunal (huitième chambre) du 3 septembre 2025 (Extraits).#Juan Costa Pujadas contre Office de l’Union européenne pour la propriété intellectuelle.#Dessin ou modèle de l’Union européenne – Procédure de nullité – Dessin ou modèle de l’Union européenne enregistré représentant un variateur de vitesse – Motif de nullité – Absence de caractère individuel – Caractéristiques visibles d’une pièce d’un produit complexe – Notions d’“utilisation normale” et de “visibilité” – Article 4, paragraphes 2 et 3, et article 25, paragraphe 1, sous b), du règlement (CE) no 6/2002 – Charge de la preuve.#Affaire T-331/24.

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September 3, 2025 0 Comments

CELEX:62024TJ0410:           Arrêt du Tribunal (troisième chambre) du 3 septembre 2025.#Sardo Piemontese Sementi Soc. coop. – Soc. agr. (SA.PI.SE.Coop.agr.) contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Procédure de nullité – Marque de l’Union européenne verbale VENERE – Causes de nullité absolue – Article 52, paragraphe 1, sous a), du règlement (CE) no 207/2009 – Absence de caractère distinctif – Caractère descriptif – Article 7, paragraphe 1, sous b) et c), du règlement no 207/2009.#Affaire T-410/24.

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September 3, 2025 0 Comments

CELEX:62024TJ0083: Judgment of the General Court (Third Chamber) of 3 September 2025.#Eti Gıda Sanayi ve Ticaret AŞ v European Union Intellectual Property Office.#European Union design – Invalidity proceedings – Registered European Union design representing decoration for bags of packaging – Earlier national word and figurative marks – Ground for invalidity – Use in the subsequent design of a distinctive sign the holder of which has the right to prohibit such use – Article 25(1)(e) of Regulation (EC) No 6/2002 – Applicable substantive law – Rights of the defence – Scope of the examination carried out by the Board of Appeal.#Case T-83/24.

September 3, 2025 0 Comments

CELEX:62024TJ0092: Judgment of the General Court (Third Chamber) of 3 September 2025.#Eti Gıda Sanayi ve Ticaret AŞ v European Union Intellectual Property Office.#European Union design – Invalidity proceedings – Registered European Union design representing packaging – Earlier national figurative mark – Ground for invalidity – Use in the subsequent design of a distinctive sign the holder of which has the right to prohibit such use – Article 25(1)(e) of Regulation (EC) No 6/2002 – Rights of the defence – Scope of the examination carried out by the Board of Appeal.#Case T-92/24.

September 3, 2025 0 Comments

CELEX:62024TJ0001:           Arrêt du Tribunal (sixième chambre) du 3 septembre 2025.#Kartroi 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 verbale SANDOKAN – Absence d’usage sérieux de la marque – Article 58, paragraphe 1, sous a), du règlement (UE) 2017/1001.#Affaire T-1/24.

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September 3, 2025 0 Comments

CELEX:62023TJ0553:           Arrêt du Tribunal (dixième chambre élargie) du 3 septembre 2025.#Philippe Latombe contre Commission européenne.#Transfert de données à caractère personnel vers les États-Unis – Décision d’exécution de la Commission constatant l’adéquation du niveau de protection des données à caractère personnel assuré par les États-Unis – Droit à un recours effectif – Droit à la vie privée et familiale – Décisions fondées exclusivement sur le traitement automatisé des données à caractère personnel – Sécurité du traitement des données à caractère personnel.#Affaire T-553/23.

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September 3, 2025 0 Comments

CELEX:62024TJ0303: Judgment of the General Court (Eighth Chamber) of 3 September 2025.#OMV AG v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU word mark OMV! BY VAGISIL – Earlier EU figurative marks OMV – Relative ground for refusal – Detriment to repute – Link between the marks at issue – Article 8(5) and Article 60(1)(a) of Regulation (EU) 2017/1001.#Case T-303/24.

September 3, 2025 0 Comments

CELEX:62024TJ0091: Judgment of the General Court (Third Chamber) of 3 September 2025.#Eti Gıda Sanayi ve Ticaret AŞ v European Union Intellectual Property Office.#European Union design – Invalidity proceedings – Registered European Union design representing decoration for bags of packaging – Earlier national word and figurative marks – Ground for invalidity – Use in the subsequent design of a distinctive sign the holder of which has the right to prohibit such use – Article 25(1)(e) of Regulation (EC) No 6/2002 – Applicable substantive law – Rights of the defence – Scope of the examination carried out by the Board of Appeal.#Case T-91/24.

September 3, 2025 0 Comments

CELEX:62023TJ0553_RES:           Arrêt du Tribunal (dixième chambre élargie) du 3 septembre 2025.#Philippe Latombe contre Commission européenne.#Transfert de données à caractère personnel vers les États-Unis – Décision d’exécution de la Commission constatant l’adéquation du niveau de protection des données à caractère personnel assuré par les États-Unis – Droit à un recours effectif – Droit à la vie privée et familiale – Décisions fondées exclusivement sur le traitement automatisé des données à caractère personnel – Sécurité du traitement des données à caractère personnel.#Affaire T-553/23.

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September 3, 2025 0 Comments

CELEX:62024TJ0091_RES: Judgment of the General Court (Third Chamber) of 3 September 2025.#Eti Gıda Sanayi ve Ticaret AŞ v European Union Intellectual Property Office.#European Union design – Invalidity proceedings – Registered European Union design representing decoration for bags of packaging – Earlier national word and figurative marks – Ground for invalidity – Use in the subsequent design of a distinctive sign the holder of which has the right to prohibit such use – Article 25(1)(e) of Regulation (EC) No 6/2002 – Applicable substantive law – Rights of the defence – Scope of the examination carried out by the Board of Appeal.#Case T-91/24.

September 3, 2025 0 Comments

CELEX:62024TJ0083_RES: Judgment of the General Court (Third Chamber) of 3 September 2025.#Eti Gıda Sanayi ve Ticaret AŞ v European Union Intellectual Property Office.#European Union design – Invalidity proceedings – Registered European Union design representing decoration for bags of packaging – Earlier national word and figurative marks – Ground for invalidity – Use in the subsequent design of a distinctive sign the holder of which has the right to prohibit such use – Article 25(1)(e) of Regulation (EC) No 6/2002 – Applicable substantive law – Rights of the defence – Scope of the examination carried out by the Board of Appeal.#Case T-83/24.

September 3, 2025 0 Comments

CELEX:62022TJ0784: Judgment of the General Court (First Chamber) of 3 September 2025.#Zásilkovna s. r. o. v European Commission.#State aid – Postal sector – Compensation for net costs arising from universal service obligations – Decision declaring the aid compatible with the internal market – Article 106(2) TFEU – SGEI Framework – Accounting separation of activities falling within the universal service from other activities – Cross-subsidisation – Counterfactual scenario.#Case T-784/22.

September 3, 2025 0 Comments

CELEX:62024TJ0047:           Arrêt du Tribunal (sixième chambre) du 3 septembre 2025.#Kartroi LLC contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Procédure de nullité – Marque de l’Union européenne verbale SANDOKAN – Cause de nullité absolue – Mauvaise foi – Article 59, paragraphe 1, sous b), du règlement (UE) 2017/1001.#Affaire T-47/24.

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September 3, 2025 0 Comments

CELEX:62024TJ0331_EXT:           Arrêt du Tribunal (huitième chambre) du 3 septembre 2025 (Extraits).#Juan Costa Pujadas contre Office de l’Union européenne pour la propriété intellectuelle.#Dessin ou modèle de l’Union européenne – Procédure de nullité – Dessin ou modèle de l’Union européenne enregistré représentant un variateur de vitesse – Motif de nullité – Absence de caractère individuel – Caractéristiques visibles d’une pièce d’un produit complexe – Notions d’“utilisation normale” et de “visibilité” – Article 4, paragraphes 2 et 3, et article 25, paragraphe 1, sous b), du règlement (CE) no 6/2002 – Charge de la preuve.#Affaire T-331/24.

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September 3, 2025 0 Comments

CELEX:62023TJ1117: Judgment of the General Court (First Chamber) of 3 September 2025.#Alisher Usmanov v Council of the European Union.#Common foreign and security policy – Restrictive measures taken in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – 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 – Concept of ‘businessperson involved in economic sectors providing a substantial source of revenue to the Government of the Russian Federation’ – Article 2(1)(g) of Decision 2014/145/CFSP – Article 3(1)(g) of Regulation (EU) No 269/2014 – Right to effective judicial protection – Obligation to state reasons – Error of

September 3, 2025 0 Comments

CELEX:62024TJ0331_RES:           Arrêt du Tribunal (huitième chambre) du 3 septembre 2025 (Extraits).#Juan Costa Pujadas contre Office de l’Union européenne pour la propriété intellectuelle.#Dessin ou modèle de l’Union européenne – Procédure de nullité – Dessin ou modèle de l’Union européenne enregistré représentant un variateur de vitesse – Motif de nullité – Absence de caractère individuel – Caractéristiques visibles d’une pièce d’un produit complexe – Notions d’“utilisation normale” et de “visibilité” – Article 4, paragraphes 2 et 3, et article 25, paragraphe 1, sous b), du règlement (CE) no 6/2002 – Charge de la preuve.#Affaire T-331/24.

This document does not exist in English.
September 3, 2025 0 Comments

CELEX:62024TJ0404: Judgment of the General Court (Eighth Chamber) of 3 September 2025.#Starbuzz Tobacco, Inc. v European Union Intellectual Property Office.#EU trade mark – Revocation proceedings – EU word mark Discovery – Genuine use of the trade mark – Article 58(1)(a) of Regulation (EU) 2017/1001 – Proof of genuine use – Nature of use – Use in connection with the goods in respect of which the trade mark was registered – Independent subcategory of goods.#Case T-404/24.

September 3, 2025 0 Comments

CELEX:62024TJ0225: Judgment of the General Court (Tenth Chamber) of 3 September 2025.#Huhtamaki Holding Sàrl v European Commission.#Access to documents – Regulation (EC) No 1049/2001 – Documents relating to State aid procedures – Advance tax agreements – Refusal of access – Exception relating to the protection of the commercial interests of a third party – Exception relating to the protection of the purpose of inspections, investigations and audits – General presumption of confidentiality – Not irrebuttable – Overriding public interest – Principle of sound administration – Obligation to state reasons.#Case T-225/24.

September 3, 2025 0 Comments

CELEX:62023TJ1024: Judgment of the General Court (Third Chamber) of 3 September 2025.#London EV Co. Ltd v European Commission.#Environment – Regulation (EU) 2019/631 – Carbon dioxide emission performance standards – New passenger cars – Commission Decision specifying the values relating to the performance of manufacturers and pools of manufacturers of new passenger cars and new light commercial vehicles for 2021 – Scope – Special purpose vehicle – Wheelchair accessible vehicle – Equal treatment – Proportionality – Legitimate expectations – Obligation to state reasons – Plea of illegality).#Case T-1024/23.

September 3, 2025 0 Comments

CELEX:62024TJ0302: Judgment of the General Court (Eighth Chamber) of 3 September 2025.#OMV AG v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU word mark OMV! – Earlier EU figurative marks OMV – Relative ground for refusal – Detriment to repute – Link between the marks at issue – Article 8(5) and Article 60(1)(a) of Regulation (EU) 2017/1001.#Case T-302/24.

September 3, 2025 0 Comments
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