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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:62024CJ0757_SUM: Judgment of the Court (Ninth Chamber) of 5 March 2026.#SG v Gemeinde Wien.#Request for a preliminary ruling from the Arbeits- und Sozialgericht Wien.#Reference for a preliminary ruling – Social policy – Equal treatment in employment and occupation – Directive 2000/78/EC – Prohibition of discrimination on grounds of age – Regional legislation on the remuneration of contract staff members – Periods of employment completed before the age of 18 taken into account – New remuneration system replacing previous legislation found to be discriminatory.#Case C-757/24.

June 20, 2026 0 Comments

CELEX:62024CJ0527_SUM: Judgment of the Court (Ninth Chamber) of 12 March 2026.#Harry et Associés Sarl v Agenzia delle entrate – Riscossione – Pescara and Agenzia delle entrate – Centro operativo di Pescara.#Request for a preliminary ruling from the Corte di Giustizia Tributaria di primo grado di Pescara.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Refund of VAT – Directive 2008/9/EC – Articles 2, 15 and 23 – Principles of VAT neutrality, effectiveness and proportionality – Taxable person established in a Member State other than the Member State of VAT refund – Application for VAT refund – Technical fault in the electronic transmission of the application – Failure to act on the part of the tax authorities of the Member Sta

June 20, 2026 0 Comments

CELEX:62023CJ0649_SUM: Judgment of the Court (First Chamber) of 19 March 2026.#Institutul de Istorie şi Teorie Literară „G. Călinescu” and Fundaţia Naţională pentru Ştiinţă şi Artă v HK, en qualité d'héritier de TB and Others.#Request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie.#Reference for a preliminary ruling – Approximation of laws – Directive 2001/29/EC – Harmonisation of certain aspects of copyright and related rights in the information society – Reproduction right – Article 2(a) – Concept of a ‘work’ – Protection of works by copyright – Conditions – Directive 2006/116/EC – Article 5 – Berne Convention for the Protection of Literary and Artistic Works – Article 2 – Critical edition of a pre-existing work the purpose of which is to restore a Latin manuscript

June 20, 2026 0 Comments

CELEX:62024TJ0545_INF: Judgment of the General Court (First Chamber) of 25 March 2026.#Implementing Technologies, SL v European Union Intellectual Property Office.#Case T-545/24.

June 19, 2026 0 Comments

CELEX:62025TO0654_INF: Order of the President of the General Court of 26 March 2026.#Stanislav Dobrinov Stoyanov v Council of the European Union.#Case T-654/25 R.

June 19, 2026 0 Comments

CELEX:62025TJ0106_INF: Judgment of the General Court (Ninth Chamber) of 4 March 2026.#Pols Erm Tarim Anonim Sirketi v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU figurative mark Pol’s FREEZE FRESH – Earlier EU figurative marks PAUL depuis 1889 and PAUL LE CAFE – Relative ground for refusal – Detriment to the distinctive character or repute of the earlier mark – Article 8(5) of Regulation (EU) 2017/1001 – Link between the marks at issue.#Case T-106/25.

June 19, 2026 0 Comments

CELEX:62025TJ0471_INF: Judgment of the General Court (Fifth Chamber) of 25 March 2026.#ABB Asea Brown Boveri Ltd v European Union Intellectual Property Office.#EU trade mark – Application for EU word mark NAVIGATE – Absolute ground for refusal – Descriptive character – Article 7(1)(c) of Regulation (EU) 2017/1001.#Case T-471/25.

June 19, 2026 0 Comments

CELEX:62025TO0653_INF: Order of the President of the General Court of 26 March 2026.#MS and Others v Council of the European Union.#Case T-653/25 R.

June 19, 2026 0 Comments

CELEX:62024TJ0183_INF: Judgment of the General Court (Tenth Chamber) of 25 March 2026.#DP and DQ v European Insurance and Occupational Pensions Authority.#Action for damages – Non-contractual liability of the European Union – Origin of the dispute – Limitation period – Admissibility – Article 339 TFEU – Obligation to state reasons – Principle of good administration – Article 41 of the Charter of Fundamental Rights.#Case T-183/24.

June 19, 2026 0 Comments

CELEX:62024TJ0663_INF: Judgment of the General Court (Sixth Chamber) of 11 March 2026.#Mostostal S.A. v European Union Intellectual Property Office.#EU trade mark – Revocation proceedings – EU word mark MOSTOSTAL – No genuine use of the trade mark – No proper reasons for non-use – Article 51(1)(a) of Regulation (EC) No 207/2009.#Case T-663/24.

June 19, 2026 0 Comments

CELEX:62024TJ0544_INF: Judgment of the General Court (First Chamber) of 25 March 2026.#Implementing Technologies, SL v European Union Intellectual Property Office.#Case T-544/24.

June 19, 2026 0 Comments

CELEX:62025TO0407:           Ordonnance du Tribunal (sixième chambre) du 18 juin 2026.#Biofa GmbH contre Commission européenne.#Recours en annulation – Produits phytopharmaceutiques – Substance de base hydrogénocarbonate de sodium – Règlement d’exécution (UE) 2015/2069 – Modification du rapport d’examen concernant l’hydrogénocarbonate de sodium – Retrait partiel de l’approbation de l’hydrogénocarbonate de sodium en tant que substance de base – Défaut d’affectation directe – Irrecevabilité.#Affaire T-407/25.

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June 19, 2026 0 Comments

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
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