CELEX:62021CN0823: Case C-823/21: Action brought on 22 December 2021 — European Commission v Hungary
March 21, 2022
No Comments
Prikaz vseh zadetkov portala ZDSS.....
CELEX:62018TA0740: Case T-740/18: Judgment of the General Court of 9 February 2022 — Taminco and Arysta LifeScience Great Britain v Commission (Plant protection products — Active substance thiram — Non-renewal of approval — Regulation No 1107/2009 and Implementing Regulation No 844/2012 — Rights of the defence — Procedural irregularity — Manifest error of assessment — Competence of EFSA — Proportionality — Precautionary principle — Equal treatment)
March 21, 2022
No Comments
CELEX:62020TA0498: Case T-498/20: Judgment of the General Court of 26 January 2022 — Diego v EUIPO — Forbo Financial Services (WOOD STEP LAMINATE FLOORING) (EU trade mark — Opposition proceedings — Application for the EU figurative mark WOOD STEP LAMINATE FLOORING — Earlier international word mark STEP — Relative ground for refusal — Likelihood of confusion — Article 8(1)(b) of Regulation (EU) 2017/1001 — Free movement of goods)
March 21, 2022
No Comments
CELEX:62021TB0418: Case T-418/21: Order of the General Court of 14 January 2022 — Alauzun and Others v Commission and EMA (Action for annulment — Medicinal products for human use — Amendment to the conditional marketing authorisation for the medicinal product for human use Comirnaty — Act not open to challenge — Preparatory act — No interest in bringing proceedings — No direct concern — Act not of individual concern — Non-regulatory act — Inadmissibility)
March 21, 2022
No Comments
CELEX:62018TA0616: Case T-616/18: Judgment of the General Court of 2 February 2022 — Polskie Górnictwo Naftowe i Gazownictwo v Commission (Commitments by Gazprom) (Competition — Abuse of a dominant position — Gas markets of central and eastern Europe — Decision to make binding the individual commitments proposed by an undertaking — Article 9 of Regulation (EC) No 1/2003 — Whether the commitments are adequate in the light of the competition concerns initially identified in the statement of objections — Commission decision not to require commitments in relation to some of the initial concerns — Principle of sound administration — Transparency — Obligation to state reasons — Energy-policy objectives of the European Union — Principle of energy solidarity — Misuse of powers)
March 21, 2022
No Comments
CELEX:62020CA0461: Case C-461/20: Judgment of the Court (Fourth Chamber) of 3 February 2022 (request for a preliminary ruling from the Högsta förvaltningsdomstolen — Sweden) — Advania Sverige AB, Kammarkollegiet v Dustin Sverige AB (Reference for a preliminary ruling — Directive 2014/24/EU — Article 72 — Modification of contracts during their term — Transfer of a framework agreement — New contractor assuming on the insolvency of the initial contractor the rights and obligations attributed to the latter under a framework agreement — Whether need for a new procurement procedure)
March 21, 2022
No Comments
CELEX:62017TA0799: Case T-799/17: Judgment of the General Court of 2 February 2022 — Scania and Others v Commission (Competition — Agreements, decisions and concerted practices — Truck manufacturers market — Decision finding an infringement of Article 101 TFEU and of Article 53 of the EEA Agreement — Agreements and concerted practices in relation to the prices of trucks, the timing for the introduction of emission technologies and the passing on to customers of the costs relating to those technologies — ‘Hybrid’ procedure staggered over time — Presumption of innocence — Principle of impartiality — Charter of Fundamental Rights — Single and continuous infringement — Restriction of competition by object — Geographic scope of the infringement — Fine — Proportionality — Equal treatment — Unlimited jurisdiction)
March 21, 2022
No Comments
UPRS Sodba I U 989/2020-45
March 18, 2022
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Iz določbe drugega odstavka 68. člena ZDavP-2 izhaja, da je cenitev ugotovitveni postopek, v katerem se ugotavljajo dejstva, ki omogočajo davčnemu organu določiti verjetno davčno osnovo. Verjetno se torej določi (le) davčna osnova, ki se mora približati resnični vrednosti. Dejstva, na katerih ocena temelji, pa mora davčni organ ravno tako izkazati na ravni gotovosti, pri tem je skladno z načelom materialne resnice zavezan ugotavljati tudi dejstva, ki so za davčnega zavezanca ugodna. Razlog postavljenega dokaznega standarda verjetnosti je v tem, da davčni zavezanec ni napovedal dohodkov, ki bi jih moral. Zaradi pomanjkanja podatkov o izvoru premoženja točna določitev neupravičenega prirasta premoženja ni mogoča. Za dejstva, s katerimi zavezanec v skladu s šestim odstavkom 68. člena ZDavP-2 dokazuje, da je davčna osnova nižja (npr. da prirast premoženja temelji na preteklih prihrankih), pa je logično, da za njihovo izkazanost velja dokazni standard gotovosti….
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