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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:62024CJ0070_INF: Judgment of the Court (Sixth Chamber) of 1 August 2025.#European Commission v Kingdom of Spain.#Case C-70/24.

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CELEX:62024CJ0068_INF: Judgment of the Court (Sixth Chamber) of 1 August 2025.#European Commission v Kingdom of Belgium.#Case C-68/24.

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CELEX:62024CO0823_INF: Order of the Court (Ninth Chamber) of 10 July 2025.#KP and Others v Centro Servizi Culturali Santa Chiara.#Request for a preliminary ruling from the Tribunale ordinario di Trento.#Case C-823/24.

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CELEX:62024CJ0009_INF: Judgment of the Court (Seventh Chamber) of 13 November 2025.#Sonasurf Internacional - Shipping, Lda (Zona Franca da Madeira) and Others v European Commission.#Case C-9/24 P.

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CELEX:62024CJ0551_SUM: Judgment of the Court (Eighth Chamber) of 9 October 2025.#Deutsche Lufthansa AG v AirHelp Germany GmbH.#Request for a preliminary ruling from the Sąd Okręgowy w Krakowie.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Second indent of Article 7(1)(b) – Special jurisdiction in matters relating to a contract – Determination of the court with jurisdiction – Contract of carriage by air concluded between a consumer and a trader – Passenger’s claim for compensation arising from a delayed flight – Assignment of that claim to a collection agency – Claim for compensation brought by the assignee against the air carrier before the court for the place of the aircraft’s departure – Place of performance of the obligation

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CELEX:62025CO0148_INF: Order of the Court (Ninth Chamber) of 8 July 2025.#Emscher Aufbereitung GmbH v Hauptzollamt Duisburg.#Request for a preliminary ruling from the Finanzgericht Düsseldorf.#Case C-148/25.

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CELEX:62023CJ0238_INF: Judgment of the Court (Tenth Chamber) of 22 May 2025.#European Commission v Republic of Latvia.#Case C-238/23.

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CELEX:62025CO0178_INF: Order of the Vice-President of the Court of 15 July 2025.#EnBW Energie Baden-Württemberg AG v Hanseatic Energy Hub GmbH and European Commission.#Case C-178/25 P(I).

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CELEX:62025CO0305_INF: Order of the Court of 28 October 2025.#eBilet Polska sp. z o.o. 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-305/25 P.

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CELEX:62023CJ0806_INF: Judgment of the Court (Seventh Chamber) of 13 November 2025.#Renco Valore SpA and Others v European Commission.#Case C-806/23 P.

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CELEX:62023CJ0682_SUM: Judgment of the Court (Sixth Chamber) of 23 October 2025.#E.B.SP. Z.O.O. v K.P.SP. Z.O.O.#Request for a preliminary ruling from the Curtea de Apel Cluj.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Article 25(1) – Agreement conferring jurisdiction set out in a subcontract – Assignment of a claim arising from the contract – Enforceability of the agreement conferring jurisdiction by the assignee against the debtor of the claim – Conditions.#Case C-682/23.

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CELEX:62024CJ0573_SUM: Judgment of the Court (Eighth Chamber) of 2 October 2025.#B v Niedersächsischer Zweckverband zur Approbationserteilung (NiZzA).#Request for a preliminary ruling from the Verwaltungsgericht Oldenburg.#Reference for a preliminary ruling – Recognition of professional qualifications – Directive 2005/36/EC – Article 2 – Scope ratione personae – Directive 2004/38/EC – Article 3 – Definition of ‘beneficiaries’ – Third-country national who is the spouse of a Union citizen who has not exercised his or her right of freedom of movement – Inapplicability – Inadmissibility.#Case C-573/24.

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CELEX:62024CJ0069_INF: Judgment of the Court (Sixth Chamber) of 1 August 2025.#European Commission v Ireland.#Failure of a Member State to fulfil obligations – Article 258 TFEU – Work-life balance for parents and carers – Directive (EU) 2019/1158 – Article 20(1) – Failure to transpose and notify transposition measures – Article 260(3) TFEU – Application for the imposition of a lump sum – Criteria for establishing the amount of the penalty.#Case C-69/24.

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CELEX:62024CJ0543_INF: Judgment of the Court (Eighth Chamber) of 5 June 2025.#European Commission v Kingdom of Belgium.#Case C-543/24.

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CELEX:62024CO0687_INF: Order of the Court (Eighth Chamber) of 3 July 2025.#C.B.S.-2009 OOD v Izpalnitelen direktor na NAP.#Requests for a preliminary ruling from the Administrativen sad Sofia-grad.#Joined Cases C-687/24 and C-688/24.

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CELEX:62024CJ0322_SUM: Judgment of the Court (Eighth Chamber) of 10 July 2025.#Sánchez Romero Carvajal Jabugo, SAU v Embutidos Monells, SA.#Request for a preliminary ruling from the Juzgado de lo Mercantil de Alicante.#Reference for a preliminary ruling – EU trade mark – Directive 2008/95/EC – Article 9(1) – Action for invalidity – Bad faith on the part of the proprietor of the later trade mark when filing the application for registration of that mark – Absolute ground for invalidity – Limitation in consequence of acquiescence – Not enforceable against the proprietor of the earlier mark.#Case C-322/24.

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CELEX:62024CJ0375_SUM: Judgment of the Court (Ninth Chamber) of 1 August 2025.#Keesing Deutschland GmbH v Finanzamt für Körperschaften II.#Request for a preliminary ruling from the Finanzgericht Berlin-Brandenburg.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – National legislation using the Combined Nomenclature to establish the coverage of the category of goods subject to a reduced rate – Regulation (EEC) No 2658/87 – Combined Nomenclature – Tariff headings – Heading 4902 – Scope – Concept of ‘periodicals’ – Books containing number sudoku games and published periodically – Absence of text composed mainly of

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CELEX:62025CO0013_INF: Order of the Court (Eighth Chamber) of 1 October 2025.#OU v European Commission.#Case C-13/25 P.

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CELEX:62023CJ0743_RES:           Arrêt de la Cour (première chambre) du 11 décembre 2025.#A contre GKV-Spitzenverband.#Renvoi préjudiciel – Accord entre la Communauté européenne et ses États membres, d’une part, et la Confédération suisse, d’autre part, sur la libre circulation des personnes – Travailleurs migrants – Sécurité sociale – Législation applicable – Règlement (CE) no 883/2004 – Article 11 – Article 13, paragraphe 1 – Règlement (CE) no 987/2009 – Article 14, paragraphe 8 – Travailleur exerçant une activité salariée sur le territoire de deux ou de plusieurs États, dont un État membre, la Confédération suisse et des pays tiers – Notion de “partie substantielle de l’activité” – Prise en.#Affaire C-743/23.

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CELEX:62024CJ0662:           Arrêt de la Cour (sixième chambre) du 11 décembre 2025.#Commission européenne contre Royaume de Belgique.#Manquement d’État – Libre circulation des travailleurs – Article 45 TFUE – Article 28 de l’accord sur l’Espace économique européen – Arrêt de la Cour constatant un manquement – Article 260, paragraphe 2, TFUE – Exécution incomplète de l’arrêt du 10 mars 2022, Commission/Belgique (Déductions des rentes alimentaires) (C-60/21) – Impôt sur le revenu – Déduction des rentes alimentaires – Irrecevabilité – Absence d’identité entre les griefs soulevés et ceux formulés dans l’affaire ayant donné lieu à l’arrêt constatant le manquement.#Affaire C-662/24.

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December 11, 2025 0 Comments
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