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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:62025TN0106: Case T-106/25: Action brought on 12 February 2025 – Pols Erm v EUIPO – Holder (Pol’s FREEZE FRESH)

March 31, 2025 0 Comments

CELEX:62025TN0122: Case T-122/25: Action brought on 20 February 2025 – Wazdan Innovations v EUIPO (1 Coin)

March 31, 2025 0 Comments

CELEX:62025TN0123: Case T-123/25: Action brought on 20 February 2025 – Wazdan Innovations v EUIPO (3 Coins)

March 31, 2025 0 Comments

CELEX:62021TA0743: Case T-743/21: Judgment of the General Court of 5 February 2025 – Ryanair v Commission (TAP II; rescue aid; COVID-19) (State aid – Portuguese air transport market – Rescue aid granted by Portugal to TAP SGPS – State loan – Decision not to raise any objections – Action for annulment – Locus standi – Admissibility – Eligibility – Point 22 of the Guidelines on State aid for rescuing and restructuring undertakings in difficulty – Company belonging to a group – Intrinsic difficulties not resulting from an arbitrary allocation of costs within the group – Difficulties which are too serious to be dealt with by the group itself – Appropriateness of the aid – Proportionality – Weighing up of the positive and negative effects – Freedom of establishment – Freedom to provide services

March 31, 2025 0 Comments

CELEX:32021L2118R(01)

The corrigendum does not concern the English version.
March 31, 2025 0 Comments

CELEX:32025D0657: Council Implementing Decision (EU) 2025/657 of 17 March 2025 establishing the satisfactory fulfilment of the conditions for the payment of the third instalment of the non-repayable financial support and of the loan support under the Ukraine Plan of the Ukraine Facility

March 31, 2025 0 Comments

CELEX:32024R1610R(02):           Rectificatif au règlement (UE) 2024/1610 du Parlement européen et du Conseil du 14 mai 2024 modifiant le règlement (UE) 2019/1242 en ce qui concerne le renforcement des normes de performance en matière d’émissions de CO2 pour les véhicules utilitaires lourds neufs et intégrant des obligations de déclaration, modifiant le règlement (UE) 2018/858 et abrogeant le règlement (UE) 2018/956 (JO L, 2024/1610, 6.6.2024)

The corrigendum does not concern the English version.
March 31, 2025 0 Comments

CELEX:32025D0653: Council Implementing Decision (EU) 2025/653 of 27 March 2025 amending Implementing Decision (EU) 2018/1696 on the operating rules of the selection panel provided for in Article 14(3) of Regulation (EU) 2017/1939 implementing enhanced cooperation on the establishment of the European Public Prosecutor’s Office (‘the EPPO’)

March 31, 2025 0 Comments

CELEX:32024R1468R(01)

The corrigendum does not concern the English version.
March 31, 2025 0 Comments

CELEX:32025D0607: Council Implementing Decision (EU) 2025/607 of 27 March 2025 on the appointment of the Vice-Chair and two full-time members of the Single Resolution Board

March 31, 2025 0 Comments

CELEX:62021CJ0752_SUM: Judgment of the Court (Eighth Chamber) of 9 March 2023.#JP EOOD v Otdel 'Mitnichesko razsledvane i razuznavane' /MRR/ v TD 'Mitnitsa Burgas'.#Reference for a preliminary ruling – Regulation (EU) No 952/2013 – Union Customs Code – Legal remedies – Judicial cooperation in criminal matters – Framework Decision 2005/212/JHA – Smuggled goods – Goods belonging to a third party seized in the course of administrative-offence proceedings – National legislation excluding that third party from the category of persons entitled to bring an action against the administrative penalty notice ordering the seizure.#Case C-752/21.

March 28, 2025 0 Comments

CELEX:62021CJ0119_SUM: Judgment of the Court (Fourth Chamber) of 9 March 2023.#PlasticsEurope v European Chemicals Agency (ECHA).#Appeal – Establishment of a list of substances subject to authorisation – List of substances identified for eventual inclusion in Annex XIV – Updating of the entry of the substance bisphenol A as ‘a substance of very high concern’.#Case C-119/21 P.

March 28, 2025 0 Comments

CELEX:62021CJ0268_SUM: Judgment of the Court (Third Chamber) of 2 March 2023.#Norra Stockholm Bygg AB v Per Nycander AB.#Reference for a preliminary ruling – Protection of personal data – Regulation (EU) 2016/679 – Article 6(3) and (4) – Lawfulness of processing – Production of a document containing personal data in civil court proceedings – Article 23(1)(f) and (j) – Protection of judicial independence and judicial proceedings – Enforcement of civil law claims – Requirements to be complied with – Having regard to the interests of the data subjects – Balancing of the opposing interests involved – Article 5 – Minimisation of personal data – Charter of Fundamental Rights of the European Union – Article 7 – Right to respect for private life – Article 8 – Right to protection of personal data –

March 28, 2025 0 Comments

CELEX:62020CJ0682_SUM: Judgment of the Court (First Chamber) of 9 March 2023.#Les Mousquetaires and ITM Entreprises SAS v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Decision of the European Commission ordering an inspection – Remedies against the conduct of the inspection – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Regulation (EC) No 1/2003 – Article 19 – Regulation (EC) No 773/2004 – Article 3 – Recording of interviews conducted by the Commission during its investigations – Starting point of the Commission’s investigation.#Case C-682/20 P.

March 28, 2025 0 Comments

CELEX:62021CJ0684_SUM: Judgment of the Court (Tenth Chamber) of 2 March 2023.#Papierfabriek Doetinchem B.V. v Sprick GmbH Bielefelder Papier- und Wellpappenwerk & Co.#Reference for a preliminary ruling – Intellectual property – Community designs – Regulation (EC) No 6/2002 – Article 8(1) – Features of appearance of a product dictated solely by its technical function – Criteria for assessment – Existence of alternative designs – Proprietor also holding a multitude of alternative protected designs – Multicolour appearance of a product not reflected in the registration of the design concerned.#Case C-684/21.

March 28, 2025 0 Comments

CELEX:62022CJ0177_SUM: Judgment of the Court (Ninth Chamber) of 9 March 2023.#JA v Wurth Automotive GmbH.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Jurisdiction over consumer contracts – Concept of ‘consumer’ – Conduct of the person claiming the status of consumer that may give rise to the impression, on the part of the other contracting party, that he or she is acting for professional purposes.#Case C-177/22.

March 28, 2025 0 Comments

CELEX:62022CJ0016_SUM: Judgment of the Court (Third Chamber) of 2 March 2023.#Staatsanwaltschaft Graz v MS.#Reference for a preliminary ruling – Area of freedom, security and justice – Judicial cooperation in criminal matters – Directive 2014/41/EU – European Investigation Order – Article 1(1) – Concept of ‘judicial authority’ – Article 2(c) – Concept of ‘issuing authority’ – Order issued by a tax authority without being validated by a judge or public prosecutor – Tax authority assuming the rights and the obligations of the public prosecutor’s office in the context of a criminal tax investigation.#Case C-16/22.

March 28, 2025 0 Comments

CELEX:62021CJ0760_SUM: Judgment of the Court (Second Chamber) of 2 March 2023.#Kwizda Pharma GmbH v Landeshauptmann von Wien.#Reference for a preliminary ruling – Food safety – Food – Regulation (EU) No 609/2013 – Article 2(2)(g) – Concept of ‘food for special medical purposes’ – Other particular nutritional requirements – Nutritional requirements – Modification of the diet – Nutrients – Use under medical supervision – Ingredients not absorbed or metabolised in the alimentary canal – Distinction in relation to medicinal products – Distinction in relation to food supplements.#Case C-760/21.

March 28, 2025 0 Comments

CELEX:62024TO0666(01): Order of the President of the General Court of 27 March 2025.#Teva Pharma BV v European Medicines Agency.#Interim relief – Access to documents – Regulation (EC) No 1049/2001 – Documents relating to the EMA’s scientific advice given pursuant to Article 57(1)(n) of Regulation (EC) No 726/2004 – Decision to grant a third party access to the documents – Application for suspension of operation of a measure – No urgency.#Case T-666/24 R.

March 28, 2025 0 Comments

CELEX:62023CJ0217: Judgment of the Court (Third Chamber) of 27 March 2025.#Bundesamt für Fremdenwesen und Asyl v A N.#Reference for a preliminary ruling – Area of freedom, security and justice – Common asylum policy – Directive 2011/95/EU – Conditions that must be fulfilled by third-country nationals in order to be eligible for refugee status – Article 2(d) – Reasons for persecution – Article 10(1)(d) – Concept of ‘membership of a particular social group’ – Condition relating to the perception of the group as being different by the surrounding society in the country of origin – Qualification for subsidiary protection – Article 2(f) – Concept of ‘serious harm’ – Article 15(a) and (b) – Persons who are part of the same family and are targeted by a blood feud because of their family relations

March 28, 2025 0 Comments
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