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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:62024TJ0432: Judgment of the General Court (Second Chamber) of 23 July 2025.#Glaxo Group Ltd v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – Three-dimensional EU trade mark – Shape of an inhaler – Absolute ground for invalidity – No distinctive character – Article 7(1)(b) and Article 51(1)(a) of Regulation (EC) No 40/94 – No distinctive character acquired through use – Article 7(3) and Article 51(2) of Regulation No 40/94 – Decision adopted following the annulment by the General Court of an earlier decision – Res judicata – Article 72(6) of Regulation (EU) 2017/1001 – Obligation to state reasons – Article 94(1) of Regulation 2017/1001.#Case T-432/24.

July 23, 2025 0 Comments

CELEX:62025TO0295:           Ordonnance du président du Tribunal du 23 juillet 2025.#Maya Tokareva contre Conseil de l'Union européenne.#Référé – Politique étrangère et de sécurité commune – Mesures restrictives prises eu égard aux actions compromettant ou menaçant l’intégrité territoriale, la souveraineté et l’indépendance de l’Ukraine – Gel des fonds – Liste des personnes, des entités et des organismes auxquels s’applique le gel des fonds et des ressources économiques – Maintien du nom du requérant sur la liste – Demande de sursis à exécution – Défaut d’urgence.#Affaire T-295/25 R.

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July 23, 2025 0 Comments

CELEX:62024TJ0113_EXT: Judgment of the General Court (Eighth Chamber) of 23 July 2025 (Extracts).#Lattanzio KIBS SpA and Others v European Commission.#Public procurement – Protection of the European Union’s financial interests – Action for annulment – Lack of direct concern – Partial inadmissibility – Criteria for exclusion from participation in public procurement procedures – Concept of ‘final judgment that the person or entity is guilty’ – Article 136(1)(d)(ii) of Regulation (EU, Euratom) 2018/1046 – Persons who have powers of representation, decision or control with regard to a person or entity who is excluded – Article 136(4)(a) of Regulation 2018/1046 – Obligation to state reasons – Proportionality.#Case T-113/24.

July 23, 2025 0 Comments

CELEX:62023TJ1081_EXT: Judgment of the General Court (Fourth Chamber) of 23 July 2025 (Extracts).#BT Global Services Belgium v European Commission.#Public supply contracts – Tendering procedure – Trans-European Services for Telematics between Administrations – New Generation Extension (TESTA-ng II Ext) – Directive 2014/24/EU – Regulation (EU, Euratom) 2018/1046 – Decision to modify the existing contract without publishing a new call for tenders – Unforeseeable circumstances – Action for annulment – Locus standi – Individual concern – Admissibility.#Case T-1081/23.

July 23, 2025 0 Comments

CELEX:62024TJ0436: Judgment of the General Court (Second Chamber) of 23 July 2025.#Löwen Entertainment GmbH v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU word mark Magic Crown – Earlier EU word mark Crown – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-436/24.

July 23, 2025 0 Comments

CELEX:62024TJ0472: Judgment of the General Court (First Chamber) of 23 July 2025.#Summer Fridays LLC v European Union Intellectual Property Office.#EU trade mark – International registration designating the European Union – Word mark JET LAG – Absolute ground for refusal – Descriptiveness – Article 7(1)(c) of Regulation (EU) 2017/1001.#Case T-472/24.

July 23, 2025 0 Comments

Dividende – izplačana vrednost delnic ali deležev v primeru odsvojitve delnic ali deležev v okviru pridobivanja lastnih delnic oziroma deležev družbe

July 23, 2025 0 Comments

CELEX:32025D1525: Decision (EU) 2025/1525 of the European Parliament and of the Council of 9 July 2025 on the mobilisation of the European Union Solidarity Fund to provide assistance to Austria, Poland, Czechia, Slovakia and Moldova relating to floods occurred in September 2024 and Bosnia and Herzegovina relating to floods occurred in October 2024

July 23, 2025 0 Comments

CELEX:32025D1524: Decision (EU) 2025/1524 of the European Parliament and of the Council of 9 July 2025 on the mobilisation of the European Globalisation Adjustment Fund for Displaced Workers (EGF/2025/000 TA 2025 – Technical assistance at the initiative of the Commission)

July 23, 2025 0 Comments

CELEX:32025R1534: Regulation (EU) 2025/1534 of the European Parliament and of the Council of 18 July 2025 on temporary derogations from certain provisions of Regulations (EU) 2017/2226 and (EU) 2016/399 as regards the progressive start of operations of the Entry/Exit System

July 23, 2025 0 Comments

CELEX:32025D1525: Decision (EU) 2025/1525 of the European Parliament and of the Council of 9 July 2025 on the mobilisation of the European Union Solidarity Fund to provide assistance to Austria, Poland, Czechia, Slovakia and Moldova relating to floods occurred in September 2024 and Bosnia and Herzegovina relating to floods occurred in October 2024

CELEX:32025D1525: Decision (EU) 2025/1525 of the European Parliament and of the Council of 9 July 2025 on the mobilisation of the European Union Solidarity Fund to provide assistance to Austria, Poland, Czechia, Slovakia and Moldova relating to floods occurred in September 2024 and Bosnia and Herzegovina relating to floods occurred in October 2024
July 23, 2025 0 Comments

CELEX:32025D1524: Decision (EU) 2025/1524 of the European Parliament and of the Council of 9 July 2025 on the mobilisation of the European Globalisation Adjustment Fund for Displaced Workers (EGF/2025/000 TA 2025 – Technical assistance at the initiative of the Commission)

CELEX:32025D1524: Decision (EU) 2025/1524 of the European Parliament and of the Council of 9 July 2025 on the mobilisation of the European Globalisation Adjustment Fund for Displaced Workers (EGF/2025/000 TA 2025 – Technical assistance at the initiative of the Commission)
July 23, 2025 0 Comments

CELEX:32025R1534: Regulation (EU) 2025/1534 of the European Parliament and of the Council of 18 July 2025 on temporary derogations from certain provisions of Regulations (EU) 2017/2226 and (EU) 2016/399 as regards the progressive start of operations of the Entry/Exit System

CELEX:32025R1534: Regulation (EU) 2025/1534 of the European Parliament and of the Council of 18 July 2025 on temporary derogations from certain provisions of Regulations (EU) 2017/2226 and (EU) 2016/399 as regards the progressive start of operations of the Entry/Exit System
July 23, 2025 0 Comments

CELEX:62024TO0443: Order of the General Court (Third Chamber) of 17 July 2025.#ECE Group GmbH & Co. KG v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU figurative mark ECE LOGISTICS – International registration designating the European Union of the earlier figurative mark ECE – Earlier EU word mark ECE – Earlier national word mark ECE Logistics – Relative ground for invalidity – No likelihood of confusion – No similarity between the goods and services – Article 8(1)(b) and Article 53(1)(a) of Regulation (EC) No 207/2009 – Obligation to state reasons – Article 94(1) of Regulation (EU) 2017/1001 – Action manifestly lacking any foundation in law.#Case T-443/24.

July 22, 2025 0 Comments

CELEX:62025CO0178:           Beschluss des Vizepräsidenten des Gerichtshofs vom 15. Juli 2025.#EnBW Energie Baden-Württemberg AG gegen Europäische Kommission.#Rechtsmittel – Streithilfe – Staatliche Beihilfen – Unternehmen, das mit den Beihilfeempfängern nicht in Wettbewerb steht – Verordnung (EU) 2015/1589 – Art. 1 Buchst. h – Beteiligteneigenschaft – Unmittelbare und gegenwärtige Auswirkungen der Beihilferegelung, die Gegenstand des Rechtsstreits ist, auf die wirtschaftliche Situation des potenziellen Streithelfers – Vorliegen eines Interesses am Ausgang des Rechtsstreits – Zulassung.#Rechtssache C-178/25 P(I).

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July 22, 2025 0 Comments

CELEX:62025CO0035: Order of the Court of 15 July 2025.#Afaaq Ahmad Qozgar 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-35/25 P.

July 22, 2025 0 Comments

CELEX:62024CO0823:           Ordonnance de la Cour (neuvième chambre) du 10 juillet 2025.#KP e.a. contre Centro Servizi Culturali Santa Chiara.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Politique sociale – Directive 1999/70/CE – Accord-cadre CES, UNICE et CEEP sur le travail à durée déterminée – Clause 4 – Principe de non-discrimination – Absence de traitement moins favorable des travailleurs à durée déterminée – Octroi de certains éléments de rémunération uniquement aux travailleurs à durée indéterminée – Travailleurs à durée déterminée percevant une rémunération horaire plus élevée que celle des travailleurs à durée indéterminée.#Affaire C-823/24.

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July 22, 2025 0 Comments

CELEX:62024CO0254:           Ordonnance de la Cour (sixième chambre) du 15 juillet 2025.#Dexia SA contre Conseil de résolution unique (CRU).#Pourvoi – Article 181 du règlement de procédure de la Cour – Union bancaire – Règlement (UE) no 806/2014 – Fonds de résolution unique (FRU) – Décision du Conseil de résolution unique sur le calcul des contributions ex ante au FRU pour l’année 2021 – Annulation de cette décision par le Tribunal – Maintien des effets de ladite décision – Pourvoi manifestement irrecevable.#Affaire C-254/24 P.

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July 22, 2025 0 Comments

CELEX:62025CO0037:           Ordonnance de la Cour (neuvième chambre) du 15 juillet 2025.#YH contre S.E.L.A.S. GTC Dijon (Greffe du Tribunal de Commerce de Dijon).#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Politique sociale – Protection de la sécurité et de la santé des travailleurs – Aménagement du temps de travail – Article 31, paragraphe 2, de la charte des droits fondamentaux de l’Union européenne – Directive 2003/88/CE – Article 7, paragraphe 1 – Droit au congé annuel payé – Finalités – Arrêt de travail pour cause de maladie non assorti de restrictions quant aux sorties, permettant au travailleur de se reposer et d’exercer des activités de loisirs – Absence de perte des droits à congé annuel payé.#Affaire C-37/25.

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July 22, 2025 0 Comments

Carinska vrednost blaga

July 22, 2025 0 Comments
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