Novice ZDSS – sodbe, obvestila FURS – Page 4447 – ZDSS

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Pripombe in predlogi Zbornice davčnih svetovalcev Slovenije (ZDSS) k Predlogu Pravilnika o uveljavljanju davčnih olajšav za vlaganja v digitalni in zeleni prehod (EVA 2022-1611-0030)

March 4, 2022 No Comments

ZDSS je poslala dne 4.3.2022 na MF pripombe v zvezi s Pravilnikom o uveljavljanju davčnih olajšav. Predlog je skladen z napori ZDSS po izgradnji poštenega

CELEX:62017CO0558: Order of the Court (Eighth Chamber) of 21 February 2022.#OZ v European Investment Bank.#Taxation of costs.#Case C-558/17 P-DEP.

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CELEX:62021CO0678: Order of the Court of 24 February 2022.#Sony Interactive Entertainment Europe Ltd v European Union Intellectual Property Office.#Appeal – EU trade mark – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed.#Case C-678/21 P.

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UPRS Sodba I U 931/2021-8

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Odločanje v ponovljenem postopku ne pomeni, da se postopek začne na novo, temveč, da se nadaljuje tam, kjer je bil pred izdajo prve odločbe tožene stranke. Navedeno za obravnavani primer pomeni, da bi se morala tožena stranka v izpodbijani odločbi opredeliti do tožnikovih ugovorov, da gre le za občasne prejemke ter tudi do predlaganega dokaza po opravi poizvedb pri tožnikovemu delodajalcu. Po presoji sodišča bi morala tožena stranka z opravo poizvedb pri tožnikovemu delodajalcu oziroma na drug ustrezen način ugotoviti dejansko stanje, ki v predmetni zadevi očitno ostaja sporno.

CELEX:62021CJ0562: Sodba Sodišča (veliki senat) z dne 22. februarja 2022.#X in Y.#Predloga za sprejetje predhodne odločbe, ki ju je vložilo Rechtbank Amsterdam.#Predhodno odločanje – Nujni postopek predhodnega odločanja – Pravosodno sodelovanje v kazenskih zadevah – Evropski nalog za prijetje – Okvirni sklep 2002/584/PNZ – Člen 1(3) – Postopki predaje med državami članicami – Pogoji izvršitve – Listina Evropske unije o temeljnih pravicah – Člen 47, drugi odstavek – Temeljna pravica do poštenega sojenja pred neodvisnim, nepristranskim in z zakonom predhodno ustanovljenim sodiščem – Sistemske ali splošne pomanjkljivosti – Preizkus v dveh fazah – Merila za uporabo – Obveznost izvršitvenega pravosodnega organa, da konkretno in natančno presodi, ali obstajajo resni in utemeljeni razlogi za prepričanje, da za osebo, v zvezi s katero je izdan evropski nalog za prijetje, v primeru njene predaje obstaja resnična nevarnost za kršitev njene temeljne pravice do poštenega sojenja pred neodvisnim, nepristranskim in z zakonom predhodno ustanovljenim sodiščem.#Združeni zadevi C-562/21 PPU in C-563/21 PPU.

March 3, 2022 No Comments

CELEX:62020CJ0421: Judgment of the Court (Fifth Chamber) of 3 March 2022.#Acacia Srl v Bayerische Motoren Werke AG.#Reference for a preliminary ruling – Intellectual property – Community designs – Regulation (EC) No 6/2002 – Article 82(5) – Action brought before the courts of the Member State in which an act of infringement has been committed or threatened – Claims supplementary to the action for infringement – Applicable law – Article 88(2) – Article 89(1)(d) – Regulation (EC) No 864/2007 – Law applicable to non-contractual obligations (Rome II) – Article 8(2) – Country in which the intellectual property right was infringed.#Case C-421/20.

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CELEX:62020CJ0634: Judgment of the Court (Sixth Chamber) of 3 March 2022.#A v Sosiaali- ja terveysalan lupa- ja valvontavirasto.#Reference for a preliminary ruling – Recognition of professional qualifications – Directive 2005/36/EC – Scope – Conditions for obtaining authorisation to pursue the profession of doctor independently in the host Member State – Diploma issued in the home Member State – Right to pursue the profession of doctor limited to a period of three years – Supervision of a licensed doctor and concomitant completion of three years of special training in general medical practice – Articles 45 and 49 TFEU.#Case C-634/20.

March 3, 2022 No Comments

CELEX:62020CJ0590: Judgment of the Court (Eighth Chamber) of 3 March 2022.#Presidenza del Consiglio dei Ministri and Ministero dell’Economia e delle Finanze v UK and Others.#Reference for a preliminary ruling – Coordination of provisions laid down by law, regulation or administrative action in respect of activities of doctors – Directives 75/363/EEC and 82/76/EEC – Specialist medical training – Appropriate remuneration – Application of Directive 82/76/EEC to training begun before its entry into force and continuing after the date of expiry of the period prescribed for its transposition.#Case C-590/20.

March 3, 2022 No Comments

CELEX:62020CJ0409: Judgment of the Court (Third Chamber) of 3 March 2022.#UN v Subdelegación del Gobierno en Pontevedra.#Reference for a preliminary ruling – Area of freedom, security and justice – Directive 2008/115/EC – Common standards and procedures in Member States for returning illegally staying third-country nationals – Article 6(1) and Article 8(1) – National legislation providing for the imposition, in the event of illegal stay, of a fine together with an obligation to leave the territory – Possibility of regularising the stay within a prescribed period – Article 7(1) and (2) – Period for voluntary departure.#Case C-409/20.

March 3, 2022 No Comments

CELEX:62020CJ0172: Arrêt de la Cour (septième chambre) du 3 mars 2022.#WV contre Service européen pour l’action extérieure.#Pourvoi – Fonction publique – Demande d’assistance – Statut des fonctionnaires de l’Union européenne – Article 90, paragraphes 1 et 2 – Jour de l’introduction de la demande – Décision implicite de rejet de la demande – Réclamation – Introduction – Délai – Erreur excusable.#Affaire C-172/20 P.

March 3, 2022 No Comments

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