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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.


 

Plastične cevke za infuzijske sisteme

Izdelek plastične cevke, kombinirane s plastičnimi priključki, ki se uporablja za infuzijske sisteme, se uvrsti pod tarifno oznako KN 3917 33 00, kot to določa Izvedbena uredba Komisije (EU) 2026/1873, ki velja od 18. 8. 2026.

Na spletni strani FURS je objavljen seznam vseh uredb o uvrstitvi določenega blaga v kombinirano nomenklaturo, ki jih v spornih primerih sprejme Evropska komisija in so zavezujoče v vseh državah članicah EU.

August 5, 2026 0 Comments

Navojne palice iz jekla

Izdelek pocinkane navojne palice iz jekla, z metričnim navojem, se uvrsti pod tarifno oznako KN 7318 15 42, kot to določa Izvedbena uredba Komisije (EU) 2026/1874, ki velja od 18. 8. 2026.

Na spletni strani FURS je objavljen seznam vseh uredb o uvrstitvi določenega blaga v kombinirano nomenklaturo, ki jih v spornih primerih sprejme Evropska komisija in so zavezujoče v vseh državah članicah EU.

August 5, 2026 0 Comments

CELEX:62026TO0267:           Ordonnance du président du Tribunal du 4 août 2026.#Christoph Klein contre Commission européenne.#Référé – Clause de sauvegarde – Dispositif médical – Demande de sursis à exécution – Demande de mesures provisoires – Défaut d’urgence.#Affaire T-267/26 R.

This document does not exist in English.
August 5, 2026 0 Comments

Finančna uprava Republike Slovenije lani zadržala več kot 626 ton nezakonitih pošiljk odpadkov

August 5, 2026 0 Comments

Pojasnjevalne opombe kombinirane nomenklature EU (vrata, podboji, pragovi, okvirji)

Pojasnjevalne opombe k tarifnim podštevilkam 4418 21 10 do 4418 29 80 se spremenijo tako, da se sedanje pojasnjevalne opombe za vrata, podboje in pragove nadomestijo z novim besedilom, kot je določeno v spremembi Pojasnjevalnih opomb KN (UL EU C/2026/4137).

Pojasnjevalne opombe k tarifni podštevilki 7308 30 00 se spremenijo tako, da se vstavi nova pojasnjevalna opomba za vrata, okna in okvirje zanje ter pragove za vrata, kot je določeno v spremembi Pojasnjevalnih opomb KN (UL EU C/2026/4137).

Pojasnjevalne opombe k tarifni podštevilki 7610 00 00 se spremenijo tako, da se vstavi nova pojasnjevalna opomba za vrata, okna in okvirje zanje ter pragove za vrata, kot je določeno v spremembi Pojasnjevalnih opomb KN (UL EU C/2026/4137).

Spremembe pojasnjevalnih opomb KN so objavljene na spletni strani FURS.

August 5, 2026 0 Comments

Pojasnjevalne opombe kombinirane nomenklature EU (škrati iz tekstila)

Pojasnjevalne opombe k tarifni podštevilki 9503 00 21 se spremenijo tako, da se vstavi nova pojasnjevalna opomba za lutke za dekorativne namene, ki predstavljajo človeško bitje, kot je določeno v spremembi Pojasnjevalnih opomb KN (UL EU C/2026/4225).

Pojasnjevalne opombe k tarifni številki 9505 se spremenijo tako, da se vstavi nova pojasnjevalna opomba za dekorativne izdelke, ki ne predstavljajo človeškega bitja, kot je določeno v spremembi Pojasnjevalnih opomb KN (UL EU C/2026/4225).

Spremembe pojasnjevalnih opomb KN so objavljene na spletni strani FURS.

August 5, 2026 0 Comments

CELEX:32026D1544: Council Decision (EU) 2026/1544 of 17 November 2025 on the conclusion, on behalf of the Union, of the Protocol on the implementation of the Sustainable Fisheries Partnership Agreement between the European Union and the Government of the Cook Islands (2025-2032)

August 5, 2026 0 Comments

CELEX:32004L0076R(02)

The corrigendum does not concern the English version.
August 5, 2026 0 Comments

CELEX:32019R0005R(03): Corrigendum to Regulation (EU) 2019/5 of the European Parliament and of the Council of 11 December 2018 amending Regulation (EC) No 726/2004 laying down Community procedures for the authorisation and supervision of medicinal products for human and veterinary use and establishing a European Medicines Agency, Regulation (EC) No 1901/2006 on medicinal products for paediatric use and Directive 2001/83/EC on the Community code relating to medicinal products for human use (OJ L 4, 7.1.2019)

August 5, 2026 0 Comments

CELEX:32003L0049R(02)

The corrigendum does not concern the English version.
August 5, 2026 0 Comments

CELEX:32020D1127R(01)

The corrigendum does not concern the English version.
August 5, 2026 0 Comments

CELEX:32026D1912R(01): Corrigendum to Council Implementing Decision (EU) 2026/1912 of 30 July 2026 extending the temporary protection introduced by Implementing Decision (EU) 2022/382 (OJ L, 2026/1912, 4.8.2026)

August 5, 2026 0 Comments

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
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