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Sodna praksa Sodišča EU, lastni članki, spremembe davčne zakonodaje....

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. 


Mreža modro poslovanje, na dnevnem nivoju, spremlja spremembe iz spodaj navedenih baz podatkov.

    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.

The Wisdom business network monitors changes from the databases listed below on a daily basis.


 

CELEX:62026TO0280(01): Order of the President of the General Court of 3 August 2026.#Broadcom Inc. and VMware International Unlimited Company v European Commission.#Interim relief – Competition – Article 18(3) of Regulation (EC) No 1/2003 – Request for information – Application for suspension of operation of a measure and for interim measures – No need to adjudicate in part – No prima facie case – Weighing up of competing interests.#Case T-280/26 R.

August 4, 2026 0 Comments

CELEX:32025R0040R(06):           Berichtigung der Verordnung (EU) 2025/40 des Europäischen Parlaments und des Rates vom 19. Dezember 2024 über Verpackungen und Verpackungsabfälle, zur Änderung der Verordnung (EU) 2019/1020 und der Richtlinie (EU) 2019/904 sowie zur Aufhebung der Richtlinie 94/62/EG (ABl. L, 2025/40, 22.1.2025)

The corrigendum does not concern the English version.
August 4, 2026 0 Comments

CELEX:32011R1233R(02)

The corrigendum does not concern the English version.
August 4, 2026 0 Comments

CELEX:32026D1911: Council Decision (EU) 2026/1911 of 13 July 2026 on the position to be taken on behalf of the European Union within the Joint Veterinary Committee set up by the Agreement between the European Community and the Swiss Confederation on trade in agricultural products with regard to Decision No 1/2026 concerning amendments to Appendices 1, 2, 3, 5, 6 and 10 of Annex 11 to the Agreement

August 4, 2026 0 Comments

CELEX:32026D1912: Council Implementing Decision (EU) 2026/1912 of 30 July 2026 extending the temporary protection introduced by Implementing Decision (EU) 2022/382

August 4, 2026 0 Comments

CELEX:62024CJ0888_SUM: Judgment of the Court (Third Chamber) of 9 July 2026.#Adão da Fonseca-Engenheiros Consultores, Lda v Metro do Porto, S.A. and Betar Consultores, Lda.#Reference for a preliminary ruling – Public procurement – Directive 2014/24/EU – Article 82 – Procedure relating to a design contest – No prior hearing of candidates – Protection of anonymity – Right to be heard.#Case C-888/24.

August 3, 2026 0 Comments

CELEX:62025CJ0234_SUM: Judgment of the Court (First Chamber) of 9 July 2026.#Sky Österreich Fernsehen GmbH v Verein für Konsumenteninformation.#Reference for a preliminary ruling – Consumer protection – Consumer rights – Directive 2011/83/EC – Exceptions from the right of withdrawal – Contracts for the supply of digital content which is not supplied on a tangible medium – Article 16(m) – Subscription to a streaming service – Supply of digital services – Offer of a dynamic nature going beyond the mere stable and, as the case may be, continuous provision of specific content.#Case C-234/25.

August 3, 2026 0 Comments

CELEX:62024CJ0788_SUM: Judgment of the Court (Second Chamber) of 9 July 2026.#Anne Frank Fonds v Anne Frank Stichting and Others.#Reference for a preliminary ruling – Intellectual property – Copyright and related rights – Directive 2001/29/EC – Article 3(1) – Concept of ‘communication to the public’ – Article 6(3) – Effective technological measures – Work that is in the public domain in certain Member States and still protected by copyright in another Member State – Publication of that work on a website – Geo-blocking measure designed to prevent access to that website from the Member State in which the work is still protected – Possibility of circumventing that measure by means of a virtual private network (VPN) or similar service.#Case C-788/24.

August 3, 2026 0 Comments

CELEX:62024CJ0811_SUM: Judgment of the Court (Ninth Chamber) of 23 April 2026.#Pescheria Il Granchio Blu di JC v Ministero delle Imprese e del Made in Italy.#Reference for a preliminary ruling – De minimis aid – Regulation (EU) No 1407/2013 – Regulation (EU) No 1408/2013 – Regulation (EU) No 717/2014 – Respective scopes – Regulation (EU) No 1379/2013 – Fishery and aquaculture sector – Common organisation of the markets – Undertakings operating in the production, processing and marketing of fishery products – Retail trade – National legislation providing for de minimis aid for undertakings located in zones affected by earthquakes.#Case C-811/24.

August 3, 2026 0 Comments

CELEX:62024CJ0752_SUM: Judgment of the Court (Ninth Chamber) of 16 April 2026.#mBank S.A. v KŁ and JŁ.#Request for a preliminary ruling from the Sąd Okręgowy w Warszawie.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Effects of a term being found to be unfair – Invalidity of the loan agreement – Actions for restitution – Limitation period for the action brought by the seller or supplier – Interruption of the limitation period – Principle of effectiveness – Principle of legal certainty – Principle of proportionality – Right of access to a court – Unjust enrichment.#Case C-752/24.

August 3, 2026 0 Comments

CELEX:62025CJ0401_SUM: Judgment of the Court (Third Chamber) of 16 July 2026.#Elettronica Industriale SpA v Ministero delle Imprese e del Made in Italy.#Reference for a preliminary ruling – Electronic communications networks and services – Directive 2002/21/EC – Article 9 – Radio spectrum management for electronic communications services – Principle of service neutrality – Article 9a – Review of restrictions on existing rights to use radio spectrum – A national measure requiring a holder of rights to use radio frequencies to use those frequencies in accordance with the provisions of the national frequency allocation plan and not permitting the pursuit of different activities – A national measure requiring the use of those radio frequencies exclusively for digital terrestrial television bro

August 3, 2026 0 Comments

CELEX:62024CJ0427_SUM: Judgment of the Court (Sixth Chamber) of 2 July 2026.#Zentrale zur Bekämpfung unlauteren Wettbewerbs Frankfurt am Main eV v Diagramm Halbach GmbH & Co. KG.#Reference for a preliminary ruling – Medical devices – Regulation (EU) 2017/745 – Obligations of distributors before making a device available on the market – Identification wristbands intended to be worn by patients in the healthcare sector – No CE marking and no EU declaration of conformity – Concept of ‘medical device’ – Concept of ‘intended purpose’.#Case C-427/24.

August 3, 2026 0 Comments

CELEX:62025CJ0246_SUM: Judgment of the Court (Sixth Chamber) of 30 April 2026.#AS v BNP Paribas Bank Polska S.A.#Reference for a preliminary ruling – Unfair terms in consumer contracts – Directive 93/13/EEC – Effects of a finding that a term is unfair – Addendum to a mortgage loan agreement – Consequences of the nullity of that addendum on the validity of that contract – Principles of effectiveness and proportionality – Deterrent effect – Conditions for the continued existence of the contract – Obligations of the national court.#Case C-246/25.

August 3, 2026 0 Comments

CELEX:62025CJ0030_SUM: Judgment of the Court (Third Chamber) of 30 April 2026.#Criminal proceedings against FR.#Request for a preliminary ruling from the Tribunal de première instance francophone de Bruxelles.#Reference for a preliminary ruling – Protocol (No 7) on the privileges and immunities of the European Union – Article 10 – Member of the European Economic and Social Committee (EESC) – Waiver of immunity – Member whose immunity has been waived in the context of legal proceedings for criminal offences – Appointment for a new parliamentary term – No need for a further waiver of immunity for the same facts.#Case C-30/25.

August 3, 2026 0 Comments

CELEX:62026CN0449: Case C-449/26, Freie Hansestadt Bremen: Request for a preliminary ruling from the Oberverwaltungsgerichts der Freien Hansestadt Bremen (Germany) lodged on 6 May 2026 – UQ v Freie Hansestadt Bremen

August 3, 2026 0 Comments

CELEX:62026TN0356: Case T-356/26: Action brought on 5 June 2026 – TO v Commission

August 3, 2026 0 Comments

CELEX:62025CN0569: Case C-569/25, Alcker: Request for a preliminary ruling from the Raad van State (Netherlands) lodged on 27 August 2025 – X (Appellant 1), X (Appellant 2) v Minister van Asiel en Migratie

August 3, 2026 0 Comments

CELEX:62025TB0327: Case T-327/25: Order of the General Court of 16 June 2026 – Usmanov v Council

August 3, 2026 0 Comments

CELEX:62025CB0874: Case C-874/25 P: Order of the Court (Chamber determining whether appeals may proceed) of 24 June 2026 Appeal brought on 30 December 2025 by MeSoFa Vermögensverwaltungs AG against the judgment of the General Court (Seventh Chamber) of 15 October 2025 – T-290/23, MeSoFa v SRB (Appeal – Economic and monetary union – Banking union – Regulation (EU) No 806/2014 – Single Resolution Mechanism for credit institutions and certain investment firms (SRM) – 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)

August 3, 2026 0 Comments

CELEX:62024CB0860: Case C-860/24, Brambandi: Order of the Court (Eighth Chamber) of 11 June 2026 (request for a preliminary ruling from the Tribunale amministrativo regionale per il Lazio – Italy) – HJ v Ministero dell’Istruzione e del Merito (Reference for a preliminary ruling – Recognition of professional qualifications – Right to practise the profession of specialised academic support teacher in the host Member State – Qualification awarded in the Member State of origin – Qualification not entitling the holder to practise the profession of specialised academic support teacher in the Member State of origin – Recognition in the host Member State)

August 3, 2026 0 Comments
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