Išči

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:62024TJ0367: Judgment of the General Court (First Chamber) of 17 December 2025.#Evroins inshurans grup AD v European Insurance and Occupational Pensions Authority.#European System of Financial Supervision – Request not to publish a decision of the Board of Appeal of the European Supervisory Authorities or to treat certain information as confidential – Refusal of the request – Action for annulment – Partial lack of jurisdiction – Regulation (EU) No 1094/2010 – Independence – Impartiality.#Case T-367/24.

December 17, 2025 0 Comments

CELEX:62023TJ1114: Judgment of the General Court (First Chamber) of 17 December 2025.#Andrey Melnichenko v Council of the European Union.#Common foreign and security policy – Restrictive measures adopted in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – Freezing of funds – List of persons, entities and bodies subject to the freezing of funds and economic resources – Restrictions on entry into the territory of the Member States – List of persons, entities and bodies subject to restrictions on entry into the territory of the Member States – Maintenance of the applicant’s name on the list – Right to effective judicial protection – Article 2(1)(g) of Decision 2014/145/CFSP – Article 3(1)(g) of Regulation (EU) No 269/2014 – Ple

December 17, 2025 0 Comments

CELEX:62025TJ0057: Judgment of the General Court (Second Chamber) of 17 December 2025.#Transportes Centrais de Vergadela, Unipessoal, Lda v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU figurative mark iTEC SkyNex – Earlier EU word mark SKYNET – Relative ground for refusal – Article 8(1)(b) of Regulation (EU) 2017/1001 – Obligation to state reasons – Article 94(1) of Regulation 2017/1001.#Case T-57/25.

December 17, 2025 0 Comments

CELEX:62023TJ1113: Judgment of the General Court (First Chamber) of 17 December 2025.#Aleksandra Melnichenko v Council of the European Union.#Common foreign and security policy – Restrictive measures adopted in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – Freezing of funds – List of persons, entities and bodies subject to the freezing of funds and economic resources – Restrictions on entry into the territory of the Member States – List of persons, entities and bodies subject to restrictions on entry into the territory of the Member States – Maintenance of the applicant’s name on the list – Right to effective judicial protection – Concept of ‘benefiting from a leading businessperson operating in Russia’ – Article 2(1)(g)

December 17, 2025 0 Comments

CELEX:62024TJ0483:           Arrêt du Tribunal (deuxième chambre élargie) du 17 décembre 2025.#FE contre Parlement européen.#Droit institutionnel – Mesures d’application du statut des députés au Parlement – Réglementation concernant les frais et indemnités des députés au Parlement – Modification du régime de pension complémentaire volontaire – Avis de fixation des droits à pension complémentaire volontaire – Exception d’illégalité – Droits acquis – Sécurité juridique – Confiance légitime – Droit de propriété – Proportionnalité – Indépendance parlementaire – Égalité de traitement – Demande de retrait de documents du dossier.#Affaire T-483/24.

This document does not exist in English.
December 17, 2025 0 Comments

CELEX:62023TJ0620_RES:           Arrêt du Tribunal (deuxième chambre élargie) du 17 décembre 2025.#Enrique Barón Crespo et ZZ contre Parlement européen.#Droit institutionnel – Mesures d’application du statut des députés au Parlement – Réglementation concernant les frais et indemnités des députés au Parlement – Modification du régime de pension complémentaire volontaire – Avis de fixation des droits à pension complémentaire volontaire – Exception d’illégalité – Droits acquis – Sécurité juridique – Confiance légitime – Droit de propriété – Proportionnalité – Indépendance parlementaire – Égalité de traitement – Demande de retrait de documents du dossier.#Affaires jointes T-620/23 à T-830/23 et T-832/23 à T-1023/23.

This document does not exist in English.
December 17, 2025 0 Comments

CELEX:62025TJ0222:           Arrêt du Tribunal (septième chambre) du 17 décembre 2025.#Freixenet, SA contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Procédure d’opposition – Demande de marque de l’Union européenne figurative CB – Marque nationale verbale antérieure C.B. – Motif relatif de refus – Risque de confusion – Article 8, paragraphe 1, sous b), du règlement (UE) 2017/1001 – Usage sérieux de la marque antérieure – Article 47, paragraphe 2, du règlement 2017/1001.#Affaire T-222/25.

This document does not exist in English.
December 17, 2025 0 Comments

CELEX:62023TJ0620:           Arrêt du Tribunal (deuxième chambre élargie) du 17 décembre 2025.#Enrique Barón Crespo et ZZ contre Parlement européen.#Droit institutionnel – Mesures d’application du statut des députés au Parlement – Réglementation concernant les frais et indemnités des députés au Parlement – Modification du régime de pension complémentaire volontaire – Avis de fixation des droits à pension complémentaire volontaire – Exception d’illégalité – Droits acquis – Sécurité juridique – Confiance légitime – Droit de propriété – Proportionnalité – Indépendance parlementaire – Égalité de traitement – Demande de retrait de documents du dossier.#Affaires jointes T-620/23 à T-661/23, T-700/23 à T-726/23, T-800/23 à T-828/23 et T-900/23 à T-933/23.

This document does not exist in English.
December 17, 2025 0 Comments

CELEX:62024TJ0268: Judgment of the General Court (First Chamber) of 17 December 2025.#Igor Rotenberg v Council of the European Union.#Common foreign and security policy – Restrictive measures taken in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – Freezing of funds – List of persons, entities and bodies subject to the freezing of funds and economic resources – Maintenance of the applicant’s name on the list – Concept of ‘benefitting from Russian decision-makers or from the Government of the Russian Federation’ – Article 2(1)(d) and (f) of Decision 2014/145/CFSP – Concept of ‘association’ – Obligation to state reasons – Error of assessment – Proportionality – Right to property – Freedom to conduct a business.#Case T-268/24.

December 17, 2025 0 Comments

CELEX:62021TJ0487(01):           Urteil des Gerichts (Zweite erweiterte Kammer) vom 17. Dezember 2025.#Neoperl AG gegen Amt der Europäischen Union für geistiges Eigentum.#Unionsmarke – Anmeldung einer Unionsmarke, die ein zylindrisches sanitäres Einsetzteil darstellt – Positions-Tastmarke – Absolutes Eintragungshindernis – Fehlende Unterscheidungskraft – Art. 7 Abs. 1 Buchst. b der Verordnung (EG) Nr. 207/2009 – Begründungspflicht – Art. 94 Abs. 1 der Verordnung (EU) 2017/1001 – Ermittlung des Sachverhalts von Amts wegen – Art. 95 der Verordnung 2017/1001.#Rechtssache T-487/21 RENV.

This document does not exist in English.
December 17, 2025 0 Comments

CELEX:62024TJ0671:           Arrêt du Tribunal (quatrième chambre) du 17 décembre 2025.#GY contre Commission européenne.#Fonction publique – Fonctionnaires – Rémunération – Allocations familiales – Allocation pour enfant à charge – Enfant atteint d’une maladie de longue durée – Refus d’octroi de la double allocation – Article 67, paragraphe 3, du statut – Obligation de motivation – Erreur manifeste d’appréciation – Responsabilité.#Affaire T-671/24.

This document does not exist in English.
December 17, 2025 0 Comments

CELEX:62025TJ0058: Judgment of the General Court (Second Chamber) of 17 December 2025.#Transportes Centrais de Vergadela, Unipessoal, Lda v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU word mark iTEC SKYNEX – Earlier EU word mark SKYNET – Relative ground for refusal – Article 8(1)(b) of Regulation (EU) 2017/1001 – Obligation to state reasons – Article 94(1) of Regulation 2017/1001.#Case T-58/25.

December 17, 2025 0 Comments

Podatki za pripravo obvestila o plačanih davkih in prispevkih za socialno varnost (storitev R21), 29. 12. 2025 - 5. 1. 2026

Od 29. 12. 2025 do 5. 1. 2026 podatki za pripravo obvestila o plačanih davkih in prispevkih za socialno varnost (storitev R21) ne bodo na voljo zaradi postopkov ob zaključevanju leta.
Hvala za razumevanje.
 

December 17, 2025 0 Comments

Finančna uprava uspešno zaključila dobrodelno akcijo za otroke iz socialno ogroženih družin

December 17, 2025 0 Comments

Uvedba skupin za DDV in izdaja ter uporaba številka EORI

Navedeno ne vpliva na izdajo in uporabo številke EORI, ki se še naprej uporablja v skladu z Uredbo (EU) št. 952/2013 Evropskega parlamenta in Sveta o carinskem zakoniku Unije.

Čeprav imajo člani skupine za DDV identifikacijsko številko za DDV skupine za DDV, v carinskih postopkih vsak član skupine za DDV še naprej uporablja svojo številko EORI. Številka EORI je enaka veljavni davčni številki vsakega člana s predpono SI. Za namene izvajanja carinskih formalnosti tako člani skupine v carinsko deklaracijo navedejo številko EORI vsakega posameznega gospodarskega subjekta, ne glede na njihovo vključitev v skupino za DDV.

Vključitev v skupino za DDV tako ne povzroči nobene spremembe v povezavi z uporabo številke EORI.

December 17, 2025 0 Comments

Uvedba skupin za DDV in izdaja ter uporaba številka EORI

Navedeno ne vpliva na izdajo in uporabo številke EORI, ki se še naprej uporablja v skladu z Uredbo (EU) št. 952/2013 Evropskega parlamenta in Sveta o carinskem zakoniku Unije.

Čeprav imajo člani skupine za DDV identifikacijsko številko za DDV skupine za DDV, v carinskih postopkih vsak član skupine za DDV še naprej uporablja svojo številko EORI. Številka EORI je enaka veljavni davčni številki vsakega člana s predpono SI. Za namene izvajanja carinskih formalnosti tako člani skupine v carinsko deklaracijo navedejo številko EORI vsakega posameznega gospodarskega subjekta, ne glede na njihovo vključitev v skupino za DDV.

Vključitev v skupino za DDV tako ne povzroči nobene spremembe v povezavi z uporabo številke EORI.

December 17, 2025 0 Comments

CELEX:32024R2822R(02)

The corrigendum does not concern the English version.
December 17, 2025 0 Comments

CELEX:32025D06711: Council Decision of 11 December 2025 replacing a full member of the Advisory Committee on Safety and Health at Work for Austria

December 17, 2025 0 Comments

CELEX:32025D2610: Council Decision (EU) 2025/2610 of 12 December 2025 on amendments to the Monetary Agreement between the European Union and the Principality of Andorra and to the Monetary Agreement between the European Union and the Republic of San Marino

December 17, 2025 0 Comments

CELEX:32025D2596: Council Decision (EU) 2025/2596 of 8 December 2025 on the position to be taken on behalf of the European Union within the Committee of the Parties to the Council of Europe Convention on preventing and combating violence against women and domestic violence, at its 19th meeting, on the recommendations and conclusions addressed to certain Parties on their implementation of that Convention, with regard to matters related to judicial cooperation in criminal matters, asylum and non-refoulement

December 17, 2025 0 Comments
RSS
1345678910Last