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Baza informacij za delovanje Partnerjev Mreže Modro Poslovanje

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CELEX:62024TJ0638_SUM: Judgment of the General Court (Chamber giving preliminary rulings) of 25 February 2026.#Finanzamt Österreich v D GmbH.#Reference for a preliminary ruling – Taxation – Common system of VAT – Place of intra-Community acquisitions of goods – Articles 40 and 41 of Directive 2006/112/EC – VAT liability – Article 203 of Directive 2006/112 – Principle of fiscal neutrality – Principle of proportionality – Intra-Community acquisitions made under a VAT identification number issued by the Member State of origin of the goods – VAT incorrectly entered on the invoices for the corresponding intra-Community supplies.#Case T-638/24.

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CELEX:62024TJ0643: Judgment of the General Court (Chamber giving preliminary rulings) of 11 February 2026.#Centrul Român pentru Administrarea Drepturilor Artiștilor Interpreți (Credidam) v Cristian General Serv SRL.#Reference for a preliminary ruling – Taxation – Common system of value added tax – Taxable transactions – Concept of ‘supply of services for consideration’ – Article 2(1)(c), Article 24(1) and Article 25(a) and (c) of Directive 2006/112/EC – Taxable amount – Concept of ‘consideration’ – Article 73 and point (a) of the first paragraph of Article 78 of Directive 2006/112 – Holders of related rights – Communication of phonograms and audiovisual programmes without a licence – Remuneration paid to the collective management organisation – Surcharge.#Case T-643/24.

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CELEX:62024TJ0643_SUM: Judgment of the General Court (Chamber giving preliminary rulings) of 11 February 2026.#Centrul Român pentru Administrarea Drepturilor Artiștilor Interpreți (Credidam) v Cristian General Serv SRL.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling – Taxation – Common system of value added tax – Taxable transactions – Concept of ‘supply of services for consideration’ – Article 2(1)(c), Article 24(1) and Article 25(a) and (c) of Directive 2006/112/EC – Taxable amount – Concept of ‘consideration’ – Article 73 and point (a) of the first paragraph of Article 78 of Directive 2006/112 – Holders of related rights – Communication of phonograms and audiovisual programmes without a licence – Remuneration paid to the collective

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CELEX:62024TJ0645:           Urteil des Gerichts (Siebte Kammer) vom 19. November 2025.#+pharma arzneimittel GmbH gegen Amt der Europäischen Union für geistiges Eigentum.#Unionsmarke – Widerspruchsverfahren – Anmeldung der Unionsbildmarke PlusQuam +PHARMA – Ältere nationale Wortmarke +PHARMA – Relative Eintragungshindernisse – Art. 8 Abs. 1 Buchst. b und Abs. 5 der Verordnung 2017/1001 – Durch Benutzung erhöhte Kennzeichnungskraft der älteren Marke – Bekanntheit – Benutzungsnachweis.#Rechtssache T-645/24.

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CELEX:62024TJ0646: Judgment of the General Court (Chamber giving preliminary rulings) of 3 December 2025.#MS KLJUČAROVCI, d. o. o. - v stečaju v Republic of Slovenia.#Request for a preliminary ruling from the Upravno sodišče Republike Slovenije.#Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of VAT – Articles 41 and 42 of Directive 2006/112/EC – Place of an intra-Community acquisition of goods – Article 141(c) of Directive 2006/112 – Triangular transaction – Simplification measure – Chain of supplies comprising four operators identified in three different Member States – Taxable person who is or should have been aware of transactions constituting an abuse of the VAT system.#Case T-646/24.

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CELEX:62024TJ0646_SUM: Judgment of the General Court (Chamber giving preliminary rulings) of 3 December 2025.#MS KLJUČAROVCI, d. o. o. - v stečaju v Republic of Slovenia.#Request for a preliminary ruling from the Upravno sodišče Republike Slovenije.#Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of VAT – Articles 41 and 42 of Directive 2006/112/EC – Place of an intra-Community acquisition of goods – Article 141(c) of Directive 2006/112 – Triangular transaction – Simplification measure – Chain of supplies comprising four operators identified in three different Member States – Taxable person who is or should have been aware of transactions constituting an abuse of the VAT system.#Case T-646/24.

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CELEX:62024TJ0651: Judgment of the General Court (First Chamber) of 1 October 2025.#Eti Gıda Sanayi ve Ticaret AŞ v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU figurative mark Poof!…and done – Earlier EU and national figurative marks ETI PUF – Relative grounds for invalidity – No likelihood of confusion – Article 8(1)(b) and Article 60(1)(a) of Regulation (EU) 2017/1001 – No damage to reputation – Article 8(5) and Article 60(1)(a) of Regulation 2017/1001.#Case T-651/24.

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