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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:62024TB0430: Case T-430/24: Order of the General Court of 24 July 2025 – Schefler v Council (Action for annulment – Common foreign and security policy – Restrictive measures adopted in view of Russia’s actions destabilising the situation in Ukraine – Prohibition for any non-Russian-registered aircraft which is owned or chartered, or otherwise controlled by any Russian natural or legal person, entity or body, to land in, take off from or overfly the territory of the Union – Russian natural person in a position effectively to determine the place or time of take-off or landing of a non-scheduled flight – Article 3d of Regulation (EU) No 833/2014 – Regulatory act entailing implementing measures – No individual concern – Manifest inadmissibility)

October 13, 2025 0 Comments

CELEX:62025TN0470: Case T-470/25: Action brought on 16 July 2025 – Patriotes.eu v Parliament

October 13, 2025 0 Comments

CELEX:62024CB0827: Case C-827/24, Direct Line Inox Impex and Others: Order of the Court (Ninth Chamber) of 2 September 2025 (request for a preliminary ruling from the Curtea de Apel Cluj (Romania)) – Direcția Generală Regională a Finanțelor Publice Cluj-Napoca and Autoritatea Vamală Română prin Direcția Regională Vamală Cluj v Direct Line Inox Impex SRL, Direcția Regională Vamală Cluj, and Serviciul Soluționare Contestații (Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Common commercial policy – Anti-dumping duties – Importing of seamless stainless steel pipes originating in China and cold-drawn in India – Regulation (EU) 2016/1036 – Article 13(1) 

October 13, 2025 0 Comments

CELEX:62025CN0495: Case C-495/25, Syndicat professionnel du chanvre: Request for a preliminary ruling from the Conseil d’État (France) lodged on 18 July 2025 – Syndicat professionnel du chanvre v Institut national de l’origine et de la qualité (INAO)

October 13, 2025 0 Comments

CELEX:62025TN0408: Case T-408/25: Action brought on 25 June 2025 – JS v Parliament

October 13, 2025 0 Comments

CELEX:62017TB0600: Case T-600/17: Order of the General Court of 21 July 2025 – Remolcadores Nosa Terra and Others v Commission and SRB (Action for annulment – Economic and monetary policy – Single resolution mechanism for credit institutions and certain investment firms – Resolution scheme in respect of Banco Popular Español – Manifest lack of jurisdiction in part – Action manifestly lacking any foundation in law)

October 13, 2025 0 Comments

CELEX:62025TN0588: Case T-588/25: Action brought on 22 August 2025 r. – Martes Sport v EUIPO – New Yorker SHK Jeans (iQ CROSS THE LINE)

October 13, 2025 0 Comments

CELEX:62024CB0686: Case C-686/24, Nidec Asi and Ceisis: Order of the Court (Ninth Chamber) of 10 June 2025 (request for a preliminary ruling from the Consiglio di Stato – Italy) – Nidec Asi SpA, Ceisis SpA Sistemi Impiantistici Integrati v Ministero per gli Affari europei and Others (Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Public procurement – Directive 2014/25/EU – Articles 39, 70 and 75 – Right of access to a technical tender in its entirety – Protection of the confidentiality of information submitted to a contracting entity by an economic operator – Protection of trade secrets – Effective judicial protection)

October 13, 2025 0 Comments

CELEX:62025CN0504: Case C-504/25, Acciaierie d’Italia – II: Request for a preliminary ruling from the Tribunale amministrativo regionale per la Lombardia (Italy) lodged on 22 July 2025 – Acciaierie d’Italia SpA, in amministrazione straordinaria v Cassa per i servizi energetici e ambientali (CSEA)

October 13, 2025 0 Comments

CELEX:62025CN0408: Case C-408/25, Volkswagen: Request for a preliminary ruling from the Bezirksgericht Eisenstadt (Austria) lodged on 19 June 2025 – TP v Volkswagen AG

October 13, 2025 0 Comments

CELEX:62025TN0449: Case T-449/25: Action brought on 8 July 2025 – Tauber v Council

October 13, 2025 0 Comments

CELEX:62024TA0525: Case T-525/24: Judgment of the General Court of 3 September 2025 – Princesse de Paris v EUIPO – Printsesa Sheih Khaled i s-ie (Princesse de Paris) (EU trade mark – Opposition proceedings – Application for EU word mark Princesse de Paris – Earlier national figurative mark Princess P Gold – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001 – Proof of genuine use – Article 47(2) and (3) of Regulation 2017/1001)

October 13, 2025 0 Comments

CELEX:62022TA0784: Case T-784/22: Judgment of the General Court of 3 September 2025 – Zásilkovna v 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)

October 13, 2025 0 Comments

CELEX:62025TB0280: Case T-280/25 R: Order of the President of the General Court of 7 August 2025 – JA v EUSPA (Interim relief – Public procurement – Registration in the early detection and exclusion system database – Application for interim measures – No urgency)

October 13, 2025 0 Comments

CELEX:62024TA0091: Case T-91/24: Judgment of the General Court of 3 September 2025 – Eti v EUIPO – Star Foods E.M. SRL (Decoration for bags of packaging) (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)

October 13, 2025 0 Comments

CELEX:62024CB0205: Case C-205/24: Order of the President of the Seventh Chamber of the Court of 6 June 2025 – Commission v Ireland (Invasive alien species – Provisions on penalties)

October 13, 2025 0 Comments

CELEX:62017TB0499: Case T-499/17: Order of the General Court of 21 July 2025 – Global Sistematic Investment Sicav v Commission and SRB (Action for annulment – Economic and monetary policy – Single resolution mechanism for credit institutions and certain investment firms – Resolution scheme in respect of Banco Popular Español – Action manifestly lacking any foundation in law)

October 13, 2025 0 Comments

CELEX:62025TN0539: Case T-539/25: Action brought on 6 August 2025 – RM v Parliament

October 13, 2025 0 Comments

CELEX:62023TO0025(01):           Beschluss des Gerichts (Sechste Kammer) vom 7. Oktober 2025 (Auszüge).#Orgatex GmbH & Co. KG gegen Amt der Europäischen Union für geistiges Eigentum.#Verfahren – Kostenfestsetzung – Von einem am Rechtsstreit nicht beteiligten Dritten gezahlte Kosten – Erstattungsfähigkeit für eine Partei.#Rechtssache T-25/23 DEP.

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October 11, 2025 0 Comments

UPRS Sodba III U 225/2021-70

Da je ponudba za prodajo kmetijskega zemljišča, gozda ali kmetije zavezujoča, je v Načelnem pravnem mnenju presodilo tudi Vrhovno sodišče na občni seji dne 6. 4. 2012 (v nadaljevanju Načelno pravno mnenje), temu pa je sledila tudi sodna praksa (npr. v sodbah Upravnega sodišča II U 394/2015 z dne 12. 10. 2016, I U 1144/2016 z dne 14. 11. 2017, I U 2601/2017 z dne 8. 1. 2019, II U 366/2018 z dne 19. 4. 2021, sodba in sklep I U 2014/2020 z dne 21. 12. 2022, in druge). Kot je utemeljilo Vrhovno sodišče, je ponudba za prodajo kmetijskega zemljišča, gozda ali kmetije, dana na podlagi 20. člena ZKZ, v razmerju do predkupnih upravičencev zavezujoča in ponudnik vezanosti nanjo ne more izključiti na način iz prvega odstavka 25. člena OZ, pravni posel pa je sklenjen pod odložnim pogojem odobritve s strani upravne enote, ko upravna enota prejme izjavo o sprejemu ponudbe (tretji odstavek 21. člena ZKZ).
October 10, 2025 0 Comments
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