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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:62026CN0613: Case C-613/26, Elektro Celje and Others: Request for a preliminary ruling from the Upravno sodišče Republike Slovenije (Slovenia) lodged on 5 June 2026 – ELEKTRO CELJE, podjetje za distribucijo električne energije, d.d., ELEKTRO GORENJSKA, podjetje za distribucijo električne energije, d.d., ELEKTRO LJUBLJANA, podjetje za distribucijo električne energije, d.d., ELEKTRO MARIBOR, podjetje za distribucijo električne energije, d.d., ELEKTRO PRIMORSKA, podjetje za distribucijo električne energije, d.d. v Agencija za energijo

November 9, 2026 0 Comments

CELEX:62026TN0616: Case T-616/26: Action brought on 16 September 2026 – Frends Technology v EUIPO – Frendy Holding (FRENDS)

November 9, 2026 0 Comments

CELEX:62024TA0455: Case T-455/24: Judgment of the General Court of 23 September 2026 – Advanz Pharma v Commission (Public health – Medicinal products for human use – Orphan medicinal product for human use Ocaliva – obeticholic acid – Revocation of the conditional marketing authorisation – Procedure for review – Procedure initiated without awaiting the outcome of the renewal procedure – Consultation of an ad-hoc expert group by the EMA’s Committee for Medicinal Products for Human Use – Impartiality of the experts consulted – Declaration of a conflict of interest – Procedural defect – Principle of sound administration – Article 116 of Directive 2001/83/EC, as amended by Directive 2004/27/EC – Manifest errors of assessment – Legitimate expectations – Proportionality – Article 57 of Regulation

November 9, 2026 0 Comments

CELEX:62025CA0197: Case C-197/25, A. (Tax on the conversion of partnerships or companies): Judgment of the Court (Third Chamber) of 17 September 2026 (request for a preliminary ruling from the Naczelny Sąd Administracyjny – Poland) – A. sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Zielonej Górze (Reference for a preliminary ruling – Taxation – Directive 2008/7/EC – Indirect taxes on the raising of capital – Conversion of a partnership operating for profit into another partnership operating for profit – Article 2(2) – Certain entities deemed to be capital companies – Article 9 – Option for Member States to derogate from regarding certain entities as equivalent to capital companies – Scope – Article 5(1)(a) and Article 7(1) – Concept of capital duty – Article 3 – Presence of a contri

November 9, 2026 0 Comments

CELEX:62026CN0834: Case C-834/26, Costa VOC Impex: Request for a preliminary ruling from the Curtea de Apel Oradea (Romania) lodged on 28 July 2026 – Costa VOC Impex SRL v Ministerul Investițiilor și Proiectelor Europene prin Serviciul Constatare Nereguli și Antifraudă – Direcția Generală pentru Dezvoltare Regională, Inovare și Societate Digitalizată

November 9, 2026 0 Comments

CELEX:62026CN0835: Case C-835/26, Vluchtelingenwerk Vlaanderen: Request for a preliminary ruling from the Cour constitutionnelle (Belgium) lodged on 29 July 2026 – Ligue des droits humains ASBL and Others v Conseil des ministers. Other party: Médecins sans Frontières ASBL

November 9, 2026 0 Comments

CELEX:62025CA0139: Case C-139/25, Ishares Europe: Judgment of the Court (First Chamber) of 17 September 2026 (request for a preliminary ruling from the Tribunal Supremo – Spain) – Administración General del Estado v Ishares Europe ETF (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)

November 9, 2026 0 Comments

CELEX:62025CA0266: Joined Cases C-266/25 and C-267/25, I-Sete and Others: Judgment of the Court (Second Chamber) of 17 September 2026 (requests for a preliminary ruling from the Tribunal Administrativo e Fiscal do Porto- Portugal) – I-Sete – Inovação, Soluções Económicas e Tecnologias Ecológicas, Lda v EDIA – Empresa de Desenvolvimento e Infra-estruturas do Alqueva, S. A. (Reference for a preliminary ruling – Public procurement – Procedures for review of the award of public supply and public works contracts – Directive 89/665/EEC – Article 2(3) and (5) – Precontractual remedy – Guarantee of an effective remedy – Automatic suspensive effect on procurement procedures – Provisional lifting of suspensive effects – Role of the national court deciding on interim measures – Article 47 of the Char

November 9, 2026 0 Comments

CELEX:62026CN1004: Case C-1004/26 P: Appeal brought on 9 September 2026 by the European Defence Agency against the judgment of the General Court (Fifth Chamber, sitting with five judges) delivered on 1 July 2026 in case T-105/24, Airbus Defence and Space and Marlink Events v EDA

November 9, 2026 0 Comments

CELEX:62024CA0721: Case C-721/24, Vista-Life Pharma and Vista-Life Pharma Belgium: Judgment of the Court (Fifth Chamber) of 17 September 2026 (request for a preliminary ruling from the Cour d’appel de Bruxelles – Belgium) – Vista-Life Pharma SA,Vista-Life Pharma Belgium SCRL v Laboratoires S.M.B. SA, Brussels Reps Pharma SRL (Reference for a preliminary ruling – Consumer protection – Regulation (EC) No 1924/2006 – Nutrition and health claims made on foods – Article 2(2)(5) – Concept of health claim – Food supplement – Statements relating to the frequency of intake and/or the route of administration – Article 14(2) – Reduction of disease risk claims – Applicable conditions – Advertising promoting a food supplement)

November 9, 2026 0 Comments

CELEX:62026CN0451: Case C-451/26, Gazečić: Request for a preliminary ruling from the Vrhovni sud Republike Hrvatske (Croatia) lodged on 6 May 2026 – Partnerstvo za društveni razvoj, XQ, IS and JV v European Union

November 9, 2026 0 Comments

CELEX:62024CA0657: Case C-657/24, Kyberg Pharma: Judgment of the Court (Fifth Chamber) of 17 September 2026 (request for a preliminary ruling from the Bundesgerichtshof – Germany) – Kyberg Pharma Vertriebs-GmbH v Schutzverband gegen Unwesen in der Wirtschaft eV (Reference for a preliminary ruling – Consumer protection – Regulation (EC) No 1924/2006 – Nutrition and health claims made on foods – Article 10(2) – Specific conditions applicable to health claims – Mandatory information – Statement indicating the importance of a varied and balanced diet and a healthy lifestyle – Placement – Concepts of labelling and advertising – Food supplement advertised in the written press)

November 9, 2026 0 Comments

CELEX:62024TA0240: Case T-240/24: Judgment of the General Court of 23 September 2026 – MAZ – upravljajusaja kompanija holdinga Belavtomaz v Council (Common Foreign and Security Policy – Restrictive measures in view of the situation in Belarus and the involvement of Belarus in the Russian aggression against Ukraine – Freezing of funds – Lists of persons, entities and bodies subject to the freezing of funds and economic resources – Maintenance of the applicant’s name on the lists – Plea of illegality – Error of assessment – Support for the Lukashenko regime – State-owned undertaking – Financial support – Right to property – Freedom to conduct a business)

November 9, 2026 0 Comments

CELEX:62026CN0731: Case C-731/26, Landkreis Fulda: Request for a preliminary ruling from the Hessischer Verwaltungsgerichtshof (Germany) lodged on 3 July 2026 – Landkreis Fulda v H. and O.

November 9, 2026 0 Comments

CELEX:62026CN0698: Case C-698/26, Kommunikationsbehörde Austria: Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 26 June 2026 – Kommunikationsbehörde Austria (Komm Austria)

November 9, 2026 0 Comments

CELEX:62024TA0463: Cases T-463/24 and T-665/24: Judgment of the General Court of 23 September 2026 – Demblon v Parliament (Law governing the institutions – Rules governing security and safety in the Parliament – Rules on access to the Parliament – Prevention of entry – Initial Parliament decision preventing entry to the Parliament’s buildings – Replacement of the initial decision by a subsequent decision – Application for a decision that there is no need to adjudicate on the action – Dismissal – Article 7 of the Rules on access to the Parliament – Parliament’s interests – Specific situations – Freedom of expression – Freedom of assembly – Right to be heard – Proportionality – Liability)

November 9, 2026 0 Comments

CELEX:62026CN0855: Case C-855/26, Lesoochranárske zoskupenie II: Request for a preliminary ruling from the Najvyšší správny súd Slovenskej republiky (Slovakia) lodged on 30 July 2026 – Lesoochranárske zoskupenie VLK v Ministerstvo životného prostredia Slovenskej republiky

November 9, 2026 0 Comments

CELEX:62026TN0521: Case T-521/26: Action brought on 7 August 2026 – Meta Platforms v Commission

November 9, 2026 0 Comments

CELEX:62024CA0722: Joined Cases C-722/24 and C-756/24, Elektro bizness and Others: Judgment of the Court (Third Chamber) of 17 September 2026 (requests for a preliminary ruling from the Augstākā tiesa (Senāts) – Latvia) – SIA Elektro bizness v Sabiedrisko pakalpojumu regulēšanas komisija (C-722/24), Sabiedrisko pakalpojumu regulēšanas komisija v SIA Jelgavas autobusu parks (C-756/24) (Reference for a preliminary ruling – Internal market for electricity – Directive (EU) 2019/944 – Point 41 of Article 2 – Concepts of direct line, isolated generation site and isolated customer – Article 7 – Conditions for authorising a direct line – Article 9 – Public service obligations imposed on electricity undertakings – Connection of a new customer to an electricity line linked to a producer – Maintenanc

November 9, 2026 0 Comments

CELEX:62026CB0464: Case C-464/26 P: Order of the Court (Chamber determining whether appeals may proceed) of 1 October 2026 Appeal brought on 11 May 2026 by Dariusz Kowalski against the judgment of the General Court (Eighth Chamber) of 11 March 2026 – T-301/25, Kowalski v EUIPO (Appeal – EU trade mark – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed)

November 9, 2026 0 Comments
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