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CELEX:62020CA0331: Joined Cases C-331/20 P and C-343/20 P: Judgment of the Court (Second Chamber) of 17 November 2022 — Volotea SA (C-331/20 P), easyJet Airline Co. Ltd (C-343/20 P) v European Commission (Appeal — State aid — Article 107(1) TFEU — European Commission decision on compensation to Sardinian airports for public service obligations — Existence of unlawful State aid incompatible with the internal market, granted by the Italian Republic to airlines through airport operators — Concept of ‘State aid’ — Proof of the existence of an advantage — Determination of the amount — Market economy operator principle — Applicability and application — Test of the private acquirer of goods or services — Conditions — Burden of proof)

16 January, 2023 No Comments

CELEX:62020CA0224: Case C-224/20: Judgment of the Court (Fifth Chamber) of 17 November 2022 (request for a preliminary ruling from the Sø- og Handelsretten — Denmark) — Merck Sharp & Dohme BV, Merck Sharp & Dohme Corp., MSD Danmark ApS v Abacus Medicine A/S, and Novartis AG v Abacus Medicine A/S, and Novartis AG v Abacus Medicine A/S, and Novartis AG v Paranova Danmark A/S, and H. Lundbeck A/S v Paranova Danmark A/S, and MSD Danmark ApS, MSD Sharp & Dohme GmbH, Merck Sharp & Dohme Corp. v 2CARE4 ApS, and Ferring Lægemidler A/S v Paranova Danmark A/S (Reference for a preliminary ruling — Articles 34 and 36 TFEU — Free movement of goods — Intellectual property — Trade marks — Regulation (EU) 2017/1001 — EU trade mark — Article 9(2) — Article 15 — Directive (EU) 2015/2436 — Approximation of the laws of the Member States relating to trade marks — Article 10(2) — Article 15 — Rights conferred by a trade mark — Exhaustion of the rights conferred by a trade mark — Parallel import of medicinal products — Repackaging of the product bearing the mark — New outer packaging — Replacement of the trade mark appearing on the original outer packaging by another product name — Reaffixing of the trade mark of the proprietor specific to the product, to the exclusion of the other distinctive marks or signs appearing on that original outer packaging — Opposition by the proprietor of the mark — Artificial partitioning of the markets between Member States — Medicinal products for human use — Directive 2001/83/EC — Article 47a — Safety features — Replacement — Equivalent features — Delegated Regulation (EU) 2016/161 — Article 3(2) — Anti-tampering device)

16 January, 2023 No Comments

CELEX:62020CA0253: Joined Cases C-253/20 and C-254/20: Judgment of the Court (Fifth Chamber) of 17 November 2022 (requests for a preliminary ruling from the Hof van beroep te Brussel — Belgium) — Impexeco NV v Novartis AG (C-253/20), PI Pharma NV v Novartis AG, Novartis Pharma NV (C-254/20) (References for a preliminary ruling — Articles 34 and 36 TFEU — Free movement of goods — Intellectual property — Trade marks — Regulation (EC) No 207/2009 — Article 9(2) — Article 13 — Directive 2008/95 — Article 5(1) — Article 7 — Rights conferred by a trade mark — Exhaustion of the rights conferred by a trade mark — Parallel imports of medicinal products — Reference medicinal product and generic medicinal product — Economically linked undertakings — Repackaging of the generic medicinal product — New outer packaging — Affixing the trade mark of the reference medicinal product — Opposition by the proprietor of the trade mark — Artificial partitioning of the markets between the Member States)

16 January, 2023 No Comments

CELEX:62020CA0147: Case C-147/20: Judgment of the Court (Fifth Chamber) of 17 November 2022 (request for a preliminary ruling from the Landgericht Hamburg — Germany) — Novartis Pharma GmbH v Abacus Medicine A/S (Reference for a preliminary ruling — Intellectual property — EU trade mark — Regulation (EU) 2017/1001 — Article 9(2) — Rights conferred by a mark — Article 15 — Exhaustion of the rights conferred by a trade mark — Parallel import of medicinal products — Repackaging of the product bearing the mark — New outer packaging — Opposition by the proprietor of the mark — Artificial partitioning of the markets between Member States — Medicinal products for human use — Directive 2001/83/EC — Article 47a — Safety features — Replacement — Equivalent features — Delegated Regulation (EU) 2016/161 — Article 3(2) — Anti-tampering device — Unique identifier)

16 January, 2023 No Comments

CELEX:62020CA0204: Case C-204/20: Judgment of the Court (Fifth Chamber) of 17 November 2022 (request for a preliminary ruling from the Landgericht Hamburg — Germany) — Bayer Intellectual Property GmbH v kohlpharma GmbH (Reference for a preliminary ruling — Intellectual property — Trade marks — Directive (EU) 2015/2436 — Approximation of the laws of the Member States relating to trade marks — Article 10(2) — Rights conferred by a trade mark — Article 15 — Exhaustion of the rights conferred by a trade mark — Parallel import of medicinal products — Repackaging of the product bearing the mark — New outer packaging — Opposition by the proprietor of the mark — Artificial partitioning of the markets between Member States — Medicinal products for human use — Directive 2001/83/EC — Article 47a — Safety features — Replacement — Equivalent features — Delegated Regulation (EU) 2016/161 — Article 3(2) — Anti-tampering device — Unique identifier)

16 January, 2023 No Comments

Revija DFP 07 2022 – September

13 January, 2023 No Comments

Povezava do revije DFP September 2022 Članki in vsebina revije 3 Uvodnik 4 Uvedba evra na Hrvaškem Ajda Kunstelj 7 V Nemčiji začasno znižan DDV na plin ddr. Marian Wakounig

DFP revija 03 – Maj

13 January, 2023 No Comments

Revija DFP 02 2022 – April

13 January, 2023 No Comments

Povezava do revije DFP April 2022 Članki in vsebina revije 3 Uvodnik 4 Problematika nove obdavčitve delniškega nagrajevanja Matej Kovačič 6 DDPO posledice obračuna in odbitka DDV od električnih vozil

Revija DFP 01 2022 – Marec

13 January, 2023 No Comments

Povezava do revije DFP Marec 2022 Članki in vsebina revije 3 Uvodnik: Davčno-finančna praksa je zopet z vami! 4 Odbitek DDV ob nakupu električnega vozila in obračun DDV od zasebne

Na portalu eDavki je zagotovljen vpogled v podatke za odmero dohodnine za leto 2022 iz REK obrazcev

13 January, 2023 No Comments

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