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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:32023R0429R(05):           Rectificatif au règlement d’exécution (UE) 2023/429 du Conseil du 25 février 2023 mettant en œuvre le règlement (UE) n° 269/2014 concernant des mesures restrictives eu égard aux actions compromettant ou menaçant l’intégrité territoriale, la souveraineté et l’indépendance de l’Ukraine (JO L 59 I du 25.2.2023)

The corrigendum does not concern the English version.
September 25, 2026 0 Comments

CELEX:62024CJ0421_SUM: Judgment of the Court (Second Chamber) of 16 July 2026.#Autorità per le Garanzie nelle Comunicazioni (AGCOM) v Google Ireland Limited.#Reference for a preliminary ruling – Directive 2000/31/EC – Article 1(5) – Scope – Exclusion of gambling activities – Advertising of gambling – Hosting such advertising – Article 14 – Liability regime for hosting service providers – Active role – Commercial contract concluded between a hosting service provider and a recipient of the service.#Case C-421/24.

September 24, 2026 0 Comments

CELEX:62025CJ0277_SUM: Judgment of the Court (Ninth Chamber) of 25 June 2026.#Helpfind Funding SARL and Others v Towarzystwo Ubezpieczeń i Reasekuracji ALLIANZ Polska S.A. and Others.#Reference for a preliminary ruling – Insurance against civil liability in respect of the use of motor vehicles – Directive 2009/103/EC – Article 1(2) and Articles 3, 18 and 28 – Concept of ‘injured party’ – Assignment to a professional of claims arising from insurance against civil liability in respect of motor vehicles by persons who have suffered material damage as a result of road traffic accidents – Legal standing of the assignee to enforce the payment of the assigned claim from the insurance undertakings concerned.#Case C-277/25.

September 24, 2026 0 Comments

CELEX:62025CJ0510_SUM: Judgment of the Court (Ninth Chamber) of 10 September 2026.#T.Z. and D.Z. v Bank S.A.#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 – Article 6(1) and Article 7(1) – Mortgage loan agreement denominated in a foreign currency and containing unfair terms – Effects of a term being found to be unfair – Contract declared void – Action brought by the consumer for repayment of the amounts paid under the contract – Claim of the seller or supplier corresponding to the amount of capital lent – National case-law providing for the set-off ex officio of reciprocal claims of the parties to a void agreement – National case-law providing for the cr

September 24, 2026 0 Comments

CELEX:62025CO0872_SUM: Order of the Court of 30 June 2026.#European Union Agency for the Cooperation of Energy Regulators v Swissgrid AG.#Appeal – Regulation (EU) 2017/2195 – European Union Agency for the Cooperation of Energy Regulators (ACER) – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request demonstrating that an issue is significant with respect to the unity, consistency or development of EU law – Appeal allowed to proceed.#Case C-872/25 P.

September 24, 2026 0 Comments

CELEX:62025CJ0139_SUM: Judgment of the Court (First Chamber) of 17 September 2026.#Administración General del Estado v Ishares Europe EFT.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Taxation of dividends received by an investment fund – Tax rate – Difference in treatment between resident and non-resident investment funds – Bilateral tax convention for the avoidance of double taxation – Neutralisation of a possible restriction on the free movement of capital by means of the convention.#Case C-139/25.

September 24, 2026 0 Comments

CELEX:62024CJ0498_SUM: Judgment of the Court (Tenth Chamber) of 3 September 2026.#Çolakoğlu Metalurji AŞ and Çolakoğlu Dış Ticaret AŞ v European Commission.#Appeal – Dumping – Implementing Regulation (EU) 2021/1100 – Imports of certain hot-rolled flat products of iron, non-alloy or other alloy steel originating in Türkiye – Definitive anti-dumping duty – Regulation (EU) 2016/1036 – Comparison between the export price and the normal value – Adjustments – Article 2(10)(i) – Commissions – Functions similar to those of an agent working on a commission basis – Single economic entity – Criteria – Rules of evidence – Article 2(10)(j) – Conversion of currencies – Exchange rate applicable – Foreign currency risk hedging contract.#Case C-498/24 P.

September 24, 2026 0 Comments

CELEX:62025CJ0223_SUM: Judgment of the Court (First Chamber) of 17 September 2026.#BT and CY v Finanzamt Siegburg.#Request for a preliminary ruling from the Finanzgericht Köln.#Reference for a preliminary ruling – Taxation – Income tax – Agreement between the European Union and the Swiss Confederation on the free movement of persons – Equal treatment – Nationality – Residence – Tax advantages – Deductibility of certain expenses incurred by the taxpayer in relation to his or her household – Restriction to expenditure relating to households situated in a Member State or in a State party to the Agreement on the European Economic Area (EEA) – Justification.#Case C-223/25.

September 24, 2026 0 Comments

CELEX:62025CJ0261_SUM: Judgment of the Court (Ninth Chamber) of 2 July 2026.#Bank BPH S.A. and Raiffeisen Bank International AG v AS and Others.#References for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Article 6(1) and Article 7(1) – Unfair terms in consumer contracts – Effects of a term being found to be unfair – Contract found to be null and void – Action for restitution brought by the seller or supplier – Limitation period for the seller or supplier’s action – Point from which time runs – Principle of equivalence – Principle of effectiveness – Principle of legal certainty – Principle of proportionality – Right to effective legal protection – Unjust enrichment.#Joined Cases C-261/25 and C-262/25.

September 24, 2026 0 Comments

CELEX:62024CJ0669_SUM: Judgment of the Court (Seventh Chamber) of 10 September 2026.#Bundesverband der Verbraucherzentralen und Verbraucherverbände - Verbraucherzentrale Bundesverband e.V. v Vodafone GmbH.#Request for a preliminary ruling from the Oberlandesgericht Düsseldorf.#Reference for a preliminary ruling – Approximation of laws – Telecommunications sector – Directive (EU) 2018/1972 – European Electronic Communications Code – Contract for electronic communications services – Power of the service provider to make changes unilaterally – First subparagraph of Article 105(4) – End users’ right to terminate the contract.#Case C-669/24.

September 24, 2026 0 Comments

CELEX:62024CJ0565_SUM: Judgment of the Court (Second Chamber) of 10 September 2026.#P-GmbH & Co. KG v Finanzamt Q.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Special schemes – Article 26 – Travel agents – Excursion organised by a trader away from his or her business premises – Taxation under the margin scheme without deduction of the input VAT paid – Negative margin potentially leading to a VAT refund – ‘Coffee trips’.#Case C-565/24.

September 24, 2026 0 Comments

CELEX:62025CJ0191_SUM: Judgment of the Court (Third Chamber) of 30 April 2026.#Wenzel Logistics GmbH v Mercedes-Benz Group AG.#Reference for a preliminary ruling – Competition – Article 101 TFEU – Agreements, decisions and concerted practices – Directive 2014/104/EU – Article 3(2) – Right to full compensation for harm caused by a cartel – Payment of interest – Article 22(2) – Temporal application of national transposition provisions – Determination of the date from which interest is due – Time when the harm occurred in the case of the acquisition of goods at inflated prices.#Case C-191/25.

September 24, 2026 0 Comments

CELEX:62025CJ0307_SUM: Judgment of the Court (Seventh Chamber) of 9 July 2026.#KFZ Kolak e.U. v GF.#Reference for a preliminary ruling – Consumer protection – Directive (EU) 2019/771 – Contracts for the sale of goods – Article 13(4)(c) – Remedies for lack of conformity of the goods – Concept of a ‘lack of conformity which is of such a serious nature as to justify an immediate price reduction or termination of the sales contract’ – Lack of conformity relating to the safety of the goods – Bringing the goods into conformity inexpensively.#Case C-307/25.

September 24, 2026 0 Comments

CELEX:62025CJ0190:           Urteil des Gerichtshofs (Dritte Kammer) vom 24. September 2026.#LS gegen GT.#Vorlage zur Vorabentscheidung – Justizielle Zusammenarbeit in Zivilsachen – Zuständigkeit, Anerkennung und Vollstreckung von Entscheidungen in Ehesachen – Verordnung (EG) Nr. 2201/2003 – Art. 19 – Begriff ‚Antrag auf Ungültigerklärung einer Ehe‘ – Art. 63 – Vertrag zwischen dem Heiligen Stuhl und einem Mitgliedstaat – Nach kanonischem Recht geschlossene Ehe – Zivilgericht eines Mitgliedstaats, das mit einem Scheidungsantrag befasst ist – Zivilgericht eines anderen Mitgliedstaats, das mit einem Antrag auf Anerkennung der zivilrechtlichen Wirkungen einer Entscheidung eines Kirchengerichts befasst ist, mit der diese Ehe für nichtig erklärt wurde.#Rechtssache C-190/25.

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September 24, 2026 0 Comments

CELEX:62025CJ0381:           Arrêt de la Cour (cinquième chambre) du 24 septembre 2026.#PL et GQ contre Gexx aeroSol GmbH.#Renvoi préjudiciel – Protection des consommateurs – Directive 2011/83/UE – Contrats conclus avec les consommateurs – Droit de rétractation en cas de contrats hors établissement – Article 2, point 8 – Notion de “contrat hors établissement” – Offre écrite du professionnel – Acceptation de cette offre par le consommateur en la présence du professionnel et en dehors de l’établissement commercial de ce dernier.#Affaire C-381/25.

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September 24, 2026 0 Comments

CELEX:62025CC0122: Opinion of Advocate General Szpunar delivered on 24 September 2026.###

September 24, 2026 0 Comments

CELEX:62025CJ0176:           Urteil des Gerichtshofs (Dritte Kammer) vom 24. September 2026.#IU gegen BT.#Vorlage zur Vorabentscheidung – Raum der Freiheit, der Sicherheit und des Rechts – Justizielle Zusammenarbeit in Zivilsachen – Auf vertragliche Schuldverhältnisse anzuwendendes Recht – Verordnung (EG) Nr. 593/2008 (Rom I) – Auf außervertragliche Schuldverhältnisse anzuwendendes Recht – Verordnung (EG) Nr. 864/2007 (Rom II) – Außervertragliches Schuldverhältnis aus einer durch einen Dritten begangenen Verletzung der einer Person angeblich zustehenden urheberrechtlich geschützten ausschließlichen Nutzungsrechte – Bestreiten der Formwirksamkeit des zwischen dem Erwerber dieser Rechte und dem Urheber geschlossenen Vertrags über die Übertragung – Anknüpfung an das Vertragsstatut.#Rechtssac

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September 24, 2026 0 Comments

CELEX:62025CC0538: Opinion of Advocate General Ćapeta delivered on 24 September 2026.###

September 24, 2026 0 Comments

CELEX:62025CJ0151:           Arrêt de la Cour (cinquième chambre) du 24 septembre 2026.#F.B. contre Région wallonne.#Renvoi préjudiciel – Environnement – Convention d’Aarhus – Article 6 – Participation du public aux décisions relatives à des activités particulières – Prolongation de la durée de validité d’un permis d’exploitation d’un parc éolien – Obligation d’organiser une phase de participation du public préalablement à cette prolongation.#Affaire C-151/25.

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September 24, 2026 0 Comments

CELEX:62025CJ0600:           Arrêt de la Cour (septième chambre) du 24 septembre 2026.#M. P. M. contre Ministerstvo na zemedelieto i hranite e.a.#Renvoi préjudiciel – Agriculture – Politique agricole commune (PAC) – Fonds européen agricole pour le développement rural (Feader) – Mesures de soutien au développement rural – Règlement (CE) no 1974/2006 – Article 47 – Contrat de bail ou d’affermage – Contrat de bail conclu entre une administration municipale et le bénéficiaire d’une aide – Engagements sur cinq ans – Résiliation de ce contrat de bail à la suite d’une réforme législative – Obligation de rembourser une partie ou la totalité de l’aide perçue – Impossibilité de l’adaptation des engagements à une nouvelle situation de l’exploitation concernée – Notions de “force majeure” et de “circ

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September 24, 2026 0 Comments
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