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CELEX:62021CJ0562: Judgment of the Court (Grand Chamber) of 22 February 2022.#X and Y v Openbaar Ministerie.#Requests for a preliminary ruling from the Rechtbank Amsterdam.#Reference for a preliminary ruling – Urgent preliminary ruling procedure – Judicial cooperation in criminal matters – European arrest warrant – Framework Decision 2002/584/JHA – Article 1(3) – Surrender procedures between Member States – Conditions for execution – Charter of Fundamental Rights of the European Union – Second paragraph of Article 47 – Fundamental right to a fair trial before an independent and impartial tribunal previously established by law – Systemic or generalised deficiencies – Two-step examination – Criteria for application – Obligation of the executing judicial authority to determine, specifically and precisely, whether there are substantial grounds for believing that the person in respect of whom a European arrest warrant has been issued, if surrendered, runs a real risk of breach of his or her fundamental right to a fair trial before an independent and impartial tribunal previously established by law.#Joined Cases C-562/21 PPU and C-563/21 PPU.

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CELEX:62020CJ0300: Judgment of the Court (Grand Chamber) of 22 February 2022.#Bund Naturschutz in Bayern e.V. v Landkreis Rosenheim.#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Environment – Directive 2001/42/EC – Assessment of the effects of certain plans and programmes on the environment – Article 2(a) – Concept of ‘plans and programmes’ – Article 3(2)(a) – Measures prepared for certain sectors and setting a framework for future development consent of projects listed in Annexes I and II to Directive 2011/92/EU – Article 3(4) – Measures setting a framework for future development consent of projects – Landscape conservation regulation adopted by a local authority.#Case C-300/20.

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CELEX:62020CJ0160: Judgment of the Court (Grand Chamber) of 22 February 2022.#Stichting Rookpreventie Jeugd and Others v Staatssecretaris van Volksgezondheid, Welzijn en Sport.#Request for a preliminary ruling from the Rechtbank Rotterdam.#Reference for a preliminary ruling – Directive 2014/40/EU – Manufacture, presentation and sale of tobacco products – Products not complying with the maximum emission levels – Prohibition on placing on the market – Measurement method – Filter cigarettes with small ventilation holes – Measurement of the emissions on the basis of ISO standards – Standards not published in the Official Journal of the European Union – Compliance with the publication requirements laid down in Article 297(1) TFEU read in the light of the principle of legal certainty – Compliance with the principle of transparency.#Case C-160/20.

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CELEX:62021TJ0198: Judgment of the General Court (Fifth Chamber) of 23 February 2022.#Ancor Group GmbH v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – EU word mark CODE-X – Earlier national word and figurative marks Cody’s – Earlier international figurative mark Cody’s – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-198/21.

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CELEX:62017TJ0834: Judgment of the General Court (Seventh Chamber, Extended Composition) of 23 February 2022.#United Parcel Service, Inc. v European Commission.#Non-contractual liability – Competition – Markets for international express small package delivery services in the EEA – Concentration – Decision declaring the concentration incompatible with the internal market – Annulment of the decision by a judgment of the Court – Rights of the defence – Sufficiently serious breach of a rule of law intended to confer rights on individuals – Causal link.#Case T-834/17.

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CELEX:62021TJ0198: Urteil des Gerichts (Fünfte Kammer) vom 23. Februar 2022.#Ancor Group GmbH gegen Amt der Europäischen Union für geistiges Eigentum.#Unionsmarke – Widerspruchsverfahren – Unionswortmarke CODE‑X – Ältere nationale Wortmarke und ältere nationale Bildmarke Cody’s – Ältere internationale Bildmarke Cody’s – Relatives Eintragungshindernis – Keine Verwechslungsgefahr – Art. 8 Abs. 1 Buchst. b der Verordnung (EU) 2017/1001.#Rechtssache T-198/21.

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CELEX:62018TJ0540: Judgment of the General Court (Seventh Chamber, Extended Composition) of 23 February 2022.#ASL Aviation Holdings DAC and ASL Airlines (Ireland) Ltd v European Commission.#Non-contractual liability – Competition – Markets for international express small package delivery services in the EEA – Concentration – Decision declaring the concentration incompatible with the internal market – Annulment of the decision by a judgment of the Court – General reference to other documents – Pleas in law or complaints raised by a third party in another case – Evidence submitted in the reply – No justification for the delay – Inadmissibility – Sufficiently serious breach of a rule of law intended to confer rights on individuals.#Case T-540/18.

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Rok za oddajo obračunov DDPO in DohDej je 3. maj 2022

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Državni zbor RS dne 22. 2. 2022 sprejel Zakon o ukrepih za omilitev posledic dviga cen energentov v gospodarstvu in kmetijstvu (ZUOPDCE). V posebnem poglavju »Ukrepi na davčnem področju« je med drugim določeno, da mora davčni zavezanec predložiti davčnemu organu davčni obračun od dohodka iz dejavnosti (DohDej) in davka od dohodka pravnih oseb (DDPO) najpozneje do 30. aprila za leto 2021. Ker ta dan pade na soboto, je skrajni rok za predložitev obračunov DDPO in DohDej torek, 3. maj 2022.

UPRS Sodba IV U 85/2018-21

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Ugotovitev, ali je izpolnjen pogoj, da vlagatelj ob vložitvi vloge na javni razpis nima neporavnanih davčnih obveznosti do države, je vezana na ugotovitev, za kakšno vrsto obveznosti v primeru evidentiranega dolga gre in nadaljnjo presojo, ali dolg iz naslova neporavnanih prispevkov za socialno varnost predstavlja davčno obveznost do države. V konkretni zadevi se ta pogoj ne nanaša na prispevke za socialno varnost, zato bi moral upravni organ pred izdajo izpodbijane odločbe ugotoviti vir oziroma vrsto dolgovane obveznosti.

CELEX:62021CO0610: Order of the Vice-President of the Court of 11 February 2022.#Svenska Metallkompaniet AB v European Union Intellectual Property Office.#Appeal – EU trade mark – Article 170a(1) of the Rules of Procedure of the Court of Justice – No request that the appeal be allowed to proceed – Appeal inadmissible.#Case C-610/21 P.

23 February, 2022 No Comments

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