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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.


 

Poročilo o pobranih davkih in drugih dajatvah Maj(2026)

V obdobju januar – maj 2026 je FURS pobrala neto 11.964,9 milijonov evrov prihodkov, kar je za 1.112,7 milijonov evrov  oz. za 10,3 % več kot v enakem obdobju leta 2025 in za 1.629,8 milijonov evrov  oz. za 15,8 % več kot v obdobju januar – maj 2024. Pridržujemo si pravico do popravka podatkov.

Poročilo o prihodkih Finančne uprave RS 2026

June 19, 2026 0 Comments

Uporaba zavarovanja tretje osebe, ki ni navedena v carinski deklaraciji

Člen 89 (3) CZU določa, da kadar carinski organi zahtevajo predložitev zavarovanja, ga zahtevajo od dolžnika ali osebe, ki lahko postane dolžnik. Carinski organi lahko tudi dovolijo, da zavarovanje predloži oseba, ki ni oseba, od katere se zavarovanje zahteva (t.i. tretja oseba). 

Zavarovanje tako lahko predloži:

  • carinski dolžnik (navedba G0010 v PE 12 02 (2/2)),
  • tretja oseba, ki ni carinski dolžnik in je navedena v carinski deklaraciji (to je v primerih neposrednega carinskega zastopanja neposredni carinski zastopnik) (navedba G0040 v PE 12 02 (2/2)) ter
  • izjemoma tretja oseba, ki ni carinski dolžnik in ni navedena v carinski deklaraciji (navedba G0040 v PE 12 02 (2/2).

Kadar zavarovanje predloži tretja oseba, ki ni navedena v carinski deklaraciji, pomeni, da predloženo zavarovanje ni od uvoznika, deklaranta ali carinskega zastopnika.

Zavarovanje tako lahko predloži tudi tretja oseba, ki ni carinski dolžnik in ni navedena v carinski deklaraciji, vendar morajo to dovoliti carinski organi v vsakem konkretnem primeru. 

V takih primerih se v carinski deklaraciji v PE 12 02 (prejšnja št. PE 2/2) navede oznako G0040. Dodatno je treba vedno kot e-prilogo priložiti izrecno posamezno pooblastilo imetnika zavarovanja, da dovoli uporabo svojega zavarovanja za vsak konkretni uvoz blaga. To pooblastilo oz. izjava se vpiše pod oznako 3I90 »Druge izjave«. 

Omenili bi tudi, da mora iz zavarovanja izhajati, da se ga lahko uporablja v primeru zastopanja. 

Če v primeru, ko je v deklaraciji vpisano zavarovanje (GRN) osebe, ki ni navedena na deklaraciji, ni predloženega izrecnega posameznega pooblastila za uporabo zavarovanja tretje osebe oziroma da zavarovanje ni ustrezno, se zavarovanja v konkretni carinski deklaraciji ne bo moglo uporabiti in se deklaracija ne prepusti. Deklaracija bo prepuščena šele, ko se bo predložilo (drugo) ustrezno zavarovanje.

June 19, 2026 0 Comments

Nedostopnost evropskih sistemov 23.06.2026

Dne, 23.06.2026 od 16:00 do 23:30 ure bodo nedostopne sledeče evropske aplikacije:

- EBTI-STP PROD, 

- EUCTP PROD, 

- eAEO-STP, 

- ICS2-STP PROD,

- INF-STP PROD, 

- PoUS STP PROD,

- REX-STP PROD

June 19, 2026 0 Comments

CELEX:32026D1347: Council Decision (EU) 2026/1347 of 4 June 2026 on the conclusion, on behalf of the European Union, of the United Nations Convention against Cybercrime; Strengthening International Cooperation for Combating Certain Crimes Committed by Means of Information and Communications Technology Systems and for the Sharing of Evidence in Electronic Form of Serious Crimes

June 19, 2026 0 Comments

CELEX:32026D1385: Council Decision (EU) 2026/1385 of 8 July 2025 on the existence of an excessive deficit in Austria

June 19, 2026 0 Comments

CELEX:32026D0696R(01): Corrigendum to Council Decision (CFSP) 2026/696 of 14 March 2026 amending Decision 2014/145/CFSP concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine (OJ L, 2026/696, 14.3.2026)

June 19, 2026 0 Comments

CELEX:32024D0847R(02): Corrigendum to Council Decision (CFSP) 2024/847 of 12 March 2024 amending Decision 2014/145/CFSP concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine (OJ L, 2024/847, 13.3.2024)

June 19, 2026 0 Comments

CELEX:32024R0849R(02): Corrigendum to Council Implementing Regulation (EU) 2024/849 of 12 March 2024 implementing Regulation (EU) No 269/2014 concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine (OJ L, 2024/849, 13.3.2024)

June 19, 2026 0 Comments

CELEX:32026D03350: Council Decision of 16 June 2026 replacing an alternate member of the Advisory Committee on Safety and Health at Work for Luxembourg

June 19, 2026 0 Comments

CELEX:32026D03347: Council Decision of 16 June 2026 replacing a member of the Advisory Committee for the Coordination of Social Security Systems for Sweden

June 19, 2026 0 Comments

CELEX:32026D1084R(01): Corrigendum to Council Decision (CFSP) 2026/1084 of 12 May 2026 amending Decision (CFSP) 2021/1143 on a European Union Military Assistance Mission in Mozambique (EUMAM Mozambique) (OJ L, 2026/1084, 13.5.2026)

June 19, 2026 0 Comments

CELEX:32026R0695R(02): Corrigendum to Council Implementing Regulation (EU) 2026/695 of 14 March 2026 implementing Regulation (EU) No 269/2014 concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine (OJ L, 2026/695, 14.3.2026)

June 19, 2026 0 Comments

CELEX:62024TJ0308_INF: Judgment of the General Court (Eighth Chamber) of 14 January 2026.#Engie Energie Services v European Parliament.#Case T-308/24.

June 18, 2026 0 Comments

CELEX:62025TO0210_INF: Order of the General Court (Second Chamber) of 11 February 2026.#Agencja Wydawnicza Technopol sp. z o. o. v European Union Intellectual Property Office.#Case T-210/25.

June 18, 2026 0 Comments

CELEX:62025TJ0209_INF: Judgment of the General Court (First Chamber) of 11 February 2026.#Nutris We care about you, SL v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU figurative mark ProbioDefend – Earlier EU word mark Defendyl – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-209/25.

June 18, 2026 0 Comments

CELEX:62025TJ0297_INF: Judgment of the General Court (Eighth Chamber) of 25 February 2026.#Heinz Thomas Altendorfer v European Union Intellectual Property Office.#Case T-297/25.

June 18, 2026 0 Comments

CELEX:62024TJ0330_INF: Judgment of the General Court (Fourth Chamber) of 29 October 2025.#KF v European Investment Bank.#Case T-330/24.

June 18, 2026 0 Comments

CELEX:62025TO0212_INF: Order of the General Court (Second Chamber) of 11 February 2026.#Agencja Wydawnicza Technopol sp. z o. o. v European Union Intellectual Property Office.#Case T-212/25.

June 18, 2026 0 Comments

CELEX:62025CC0550: Opinion of Advocate General Campos Sánchez-Bordona delivered on 18 June 2026.###

June 18, 2026 0 Comments

CELEX:62024CJ0575:           Arrêt de la Cour (cinquième chambre) du 18 juin 2026.#Vodovody a kanalizace Přerov, a.s. contre Úřad pro ochranu osobních údajů.#Renvoi préjudiciel – Rapprochement des législations – Données ouvertes et réutilisation des informations du secteur public – Directive (UE) 2019/1024 – Article 2, point 3 – Compétence de la Cour – Notion d’“entreprise publique” – Entreprise détenue par plusieurs organismes du secteur public – Présomption d’“influence dominante” – Critères d’appréciation.#Affaire C-575/24.

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June 18, 2026 0 Comments
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