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BAZA ZNANJASodna praksa Sodišča EU, lastni članki, spremembe davčne zakonodaje....

CELEX:62018TJ0310_RES: Judgment of the General Court (Ninth Chamber, Extended Composition) of 24 October 2019.#European Federation of Public Service Unions (EPSU) and Jan Willem Goudriaan v European Commission.#Social policy — Dialogue between the social partners at EU level — Agreement entitled ‘General framework for informing and consulting civil servants and employees of central government administrations’ — Joint request of the signatory parties seeking the implementation of that agreement at EU level — Refusal by the Commission to submit a proposal for a decision to the Council — Action for annulment — Challengeable act — Admissibility — Commission’s discretion — Autonomy of the social partners — Principle of subsidiarity — Proportionality.#Case T-310/18. avgust 29, 2024 0 Comments	CELEX:62013TO0539(01)_RES: Order of the General Court (Fourth Chamber) of 20 April 2021.#Inclusion Alliance for Europe GEIE v European Commission.#Action for annulment and for damages – Seventh Framework Programme for research, technological development and demonstration activities (2007-2013) – MARE, Senior and ECRN projects – Commission decision to recover sums unduly paid – Applicant who has stopped responding to the Court’s requests – No need to adjudicate.#Case T-539/13 RENV. avgust 29, 2024 0 Comments
CELEX:62018TJ0498_RES: Judgment of the General Court (Eighth Chamber) of 24 October 2019.#ZPC Flis sp.j. v European Union Intellectual Property Office.#EU trade mark — Opposition proceedings — Application for EU figurative mark Happy Moreno choco — Earlier national figurative marks MORENO — Relative ground for refusal — Likelihood of confusion — Article 8(1)(b) of Regulation (EC) No 207/2009 (now Article 8(1)(b) of Regulation (EU) 2017/1001) — Substitution of the list of goods covered by the earlier national figurative marks — Rectification of the decision of the Board of Appeal — Article 102(1) of Regulation 2017/1001 — Legal basis — Previous decision-making practice — Legal certainty — Legitimate expectations.#Case T-498/18. avgust 29, 2024 0 Comments	CELEX:62018TJ0592_RES: Judgment of the General Court (Fifth Chamber) of 28 November 2019.#Katarzyna Wywiał-Prząda v European Commission.#Civil service – Contract staff – Remuneration – Decision refusing to grant expatriation allowance – Article 4(1)(a) of Annex VII to the Staff Regulations – Work done for another State – Diplomatic status – Five-year reference period.#Case T-592/18. avgust 29, 2024 0 Comments
CELEX:62019TO0616(01)_RES: Order of the General Court (Second Chamber) of 22 April 2021.#Katjes Fassin GmbH & Co. KG v European Union Intellectual Property Office.#Procedure – Application for revision – EU trade mark – Opposition proceedings – Action against a decision of EUIPO partially refusing to register a mark – Withdrawal of the opposition before service of the order dismissing the action – Fact unknown to the applicant and to the General Court – Time limit for the application – Interest in initiating the revision procedure – Admissibility.#Case T-616/19 REV. avgust 29, 2024 0 Comments	CELEX:62017TJ0778_RES: Judgment of the General Court (Ninth Chamber) of 24 October 2019 (Extracts).#Autostrada Wielkopolska S.A. v European Commission.#State aid – Toll-motorway concession – Law providing for an exemption from tolls for certain vehicles – Compensation granted to the concession holder by the Member State for loss of revenue – Shadow tolls – Decision declaring aid incompatible with the internal market and ordering its recovery – Procedural rights of the interested parties – Commission’s obligation to exercise particular vigilance – Concept of State aid – Advantage – Improvement of the concessionaire’s expected financial situation – Criterion of the private operator in a market economy – Article 107(3)(a) TFEU – Regional State aid.#Case T-778/17. avgust 29, 2024 0 Comments
CELEX:32020L2184R(03) The corrigendum does not concern the English version. avgust 29, 2024 0 Comments	Tehnične težave pri prikazu plačanega DMV na eDavkih, 28.8.2024 Zaradi tehničnih težav trenutno za posamezno identifikacijsko številko vozila (VIN številko) na eDavkih ni možno preverjati, ali je bil plačan davek oziroma ali je bila uveljavljena oprostitev plačila davka. Težava se že rešuje. avgust 28, 2024 0 Comments
Tehnične težave pri prikazu plačanega DMV na eDavkih, 28.8.2024 Zaradi tehničnih težav trenutno za posamezno identifikacijsko številko vozila (VIN številko) na eDavkih ni možno preverjati, ali je bil plačan davek oziroma ali je bila uveljavljena oprostitev plačila davka. Težava je bila odpravljena 29.8.2024 ob 14. uri. avgust 28, 2024 0 Comments	Tehnične težave pri prikazu plačanega DMV na eDavkih, 28.8.2024 Zaradi tehničnih težav trenutno za posamezno identifikacijsko številko vozila (VIN številko) na eDavkih ni možno preverjati, ali je bil plačan davek oziroma ali je bila uveljavljena oprostitev plačila davka. Težava je bila odpravljena 29.8.2024 ob 14. uri. avgust 28, 2024 0 Comments
CELEX:62020CJ0008_RES: Judgment of the Court (Fourth Chamber) of 20 May 2021.#L.R. v Bundesrepublik Deutschland.#Request for a preliminary ruling from the Schleswig-Holsteinisches Verwaltungsgericht.#Reference for a preliminary ruling – Area of freedom, security and justice – Border controls, asylum and immigration – Asylum policy – Directive 2013/32/EU – Common procedures for granting and withdrawing international protection – Application for international protection – Grounds of inadmissibility – Article 2(q) – Concept of ‘subsequent application’ – Article 33(2)(d) – Rejection by a Member State of an application for international protection as inadmissible due to the rejection of a previous application made by the person concerned in a third State with which the European Union has conclu avgust 28, 2024 0 Comments	CELEX:62019TJ0843_RES: Judgment of the General Court (Fourth Chamber) of 28 April 2021.#Paula Correia v European Economic and Social Committee.#Civil service – EESC staff – Members of the temporary staff – Refusal to regrade – Action for annulment – Time limit for lodging a complaint – Burden of proving expiry of the time limit – Act adversely affecting an official – Admissibility – Equal treatment – Legal certainty – Action for damages – Non-material damage.#Case T-843/19. avgust 28, 2024 0 Comments
CELEX:62019CJ0551_RES: Judgment of the Court (Third Chamber) of 6 May 2021.#ABLV Bank AS and Others v European Central Bank.#Appeal – Economic and monetary union – Banking union – Regulation (EU) No 806/2014 – Resolution of credit institutions and certain investment firms in the framework of a Single Resolution Mechanism (SRM) and a Single Resolution Fund – Article 18 – Resolution procedure – Conditions – Entity failing or likely to fail – Declaration by the European Central Bank (ECB) that an entity is failing or is likely to fail – Preparatory measure – Act not open to judicial review – Inadmissibility.#Joined Cases C-551/19 P and C-552/19 P. avgust 28, 2024 0 Comments	CELEX:62019CJ0546_RES: Judgment of the Court (Fourth Chamber) of 3 June 2021.#BZ v Westerwaldkreis.#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Area of freedom, security and justice – Immigration policy – Return of illegally staying third-country nationals – Directive 2008/115/EC – Article 2(1) – Scope – Third‑country national – Criminal conviction in the Member State – Article 3(6) – Entry ban – Grounds of public policy and public security – Withdrawal of the return decision – Lawfulness of the entry ban.#Case C-546/19. avgust 28, 2024 0 Comments
CELEX:62018CJ0650_RES: Judgment of the Court (Grand Chamber) of 3 June 2021.#Hungary v European Parliament.#Action for annulment – Article 7(1) TEU – European Parliament resolution on a proposal calling on the Council of the European Union to determine the existence of a clear risk of a serious breach of the values on which the European Union is founded – Articles 263 and 269 TFEU – Jurisdiction of the Court – Admissibility of the appeal – Challengeable act – Article 354 TFEU – Rules for counting votes in the Parliament – Rules of Procedure of the Parliament – Rule 178(3) – Concept of ‘votes cast’ – Abstentions – Principles of legal certainty, equal treatment, democracy and sincere cooperation.#Case C-650/18. avgust 28, 2024 0 Comments	CELEX:62019TJ0047_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 9 June 2021.#Dansk Erhverv v European Commission.#State aid – Sale of canned beverages in border shops in Germany to foreign residents – Exemption from the deposit on condition that the beverages purchased are consumed outside Germany – Complaint – Decision by the Commission not to raise objections – Action for annulment – Locus standi – Admissibility – Conditions for initiating a formal investigation procedure – Error of law – Serious difficulties – Concept of ‘State aid’ – State resources – Non-imposition of a fine.#Case T-47/19. avgust 28, 2024 0 Comments
CELEX:62020TJ0665_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 9 June 2021.#Ryanair DAC v European Commission.#State aid – German air transport market – Public loan guaranteed by Germany to Condor Flugdienst in the context of the COVID-19 pandemic – Decision not to raise any objections – Aid intended to make good the damage caused by an exceptional occurrence – Article 107(2)(b) TFEU – Assessment of damages – Causal link – Obligation to state reasons – Maintenance of the effects of the decision.#Case T-665/20. avgust 28, 2024 0 Comments	CELEX:62018TJ0561_RES: Judgment of the General Court (Seventh Chamber) of 5 May 2021.#ITD, Brancheorganisation for den danske vejgodstransport A/S and Danske Fragtmænd A/S v European Commission.#State aid – Postal sector – Compensation for the discharge of the universal service obligation – Decision not to raise any objections – Calculation of the compensation – Net avoided cost methodology – Taking into account the intangible benefits of the universal service – Use of funds granted as compensation – State guarantee of redundancy payments in the event of bankruptcy – VAT exemption for certain transactions carried out by the universal service provider – Accounting allocation of common costs between universal service activities and non-universal service activities – Capital contribution from avgust 28, 2024 0 Comments
CELEX:62019TJ0514_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 9 June 2021.#DI v European Central Bank.#Civil service – ECB staff – Reimbursement of medical expenses and education expenses – Forgery – Disciplinary proceedings – Dismissal – Criminal proceedings – No further action taken – Acquittal – Competence of the Executive Board – Legal certainty – Time-barred disciplinary proceedings – Adage according to which ‘disciplinary proceedings arising out of a criminal offence must await the outcome of the criminal trial’ – Presumption of innocence – Impartiality of the Disciplinary Committee – Error of law – Probative value of the evidence – Reasonable time – Proportionality of the penalty – Intensity of the judicial review – Liability.#Case T-514/19. avgust 28, 2024 0 Comments	CELEX:62019TJ0504_RES: Judgment of the General Court (Second Chamber) of 14 April 2021.#Crédit lyonnais v European Central Bank.#Economic and monetary policy – Prudential supervision of credit institutions – Article 4(1)(d) and (3) of Regulation (EU) No 1024/2013 – Calculation of the leverage ratio – ECB’s partial refusal to authorise the exclusion of exposures meeting certain conditions – Article 429(14) of Regulation (EU) No 575/2013 – Failure to examine all the relevant aspects of the individual case – Res judicata – Article 266 TFEU.#Case T-504/19. avgust 28, 2024 0 Comments

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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.

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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.

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Izbrani prispeveki - novice o davkih pri nas in v EU - NEWS about TAXES