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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:62025CC0287:           Schlussanträge der Generalanwältin J. Kokott vom 22. Oktober 2026.###

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October 23, 2026 0 Comments

CELEX:62025CC0497: Opinion of Advocate General Laulhé Shaelou delivered on 22 October 2026.###

October 23, 2026 0 Comments

CELEX:62026CO0464_INF: Order of the Court of 1 October 2026.#Dariusz Kowalski v European Union Intellectual Property Office.#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.#Case C-464/26 P.

October 23, 2026 0 Comments

CELEX:62025CC0153:           Conclusions de l'avocat général M. A. Rantos, présentées le 22 octobre 2026.###

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October 23, 2026 0 Comments

CELEX:62025CC0398:           Schlussanträge des Generalanwalts A. Rantos vom 22. Oktober 2026.###

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October 23, 2026 0 Comments

CELEX:62025CO0647_INF: Order of the Court (Sixth Chamber) of 20 March 2026.#OW v VQ.#Request for a preliminary ruling from the Sofiyski rayonen sad.#Case C-647/25.

October 23, 2026 0 Comments

CELEX:62025CO0831_INF: Order of the Court (Sixth Chamber) of 30 September 2026.#Estela Carrasco González and Others v European Commission.#Case C-831/25 P.

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CELEX:62024CC0358:           Conclusions de l'avocat général M. A. Rantos, présentées le 22 octobre 2026.###

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October 23, 2026 0 Comments

CELEX:62025CC0064: Opinion of Advocate General Biondi delivered on 22 October 2026.###

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CELEX:62024CJ0499_SUM: Judgment of the Court (Tenth Chamber) of 3 September 2026.#Ereğli Demir ve Çelik Fabrikaları TAŞ and Others 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 – Calculation of the normal value – Fair comparison – Regulation (EU) 2016/1036 – Article 2(5) – Article 2(10)(j) – Adjustments – Conversion of currencies – Hedging gains and losses – Article 18(3) and (6) – Cooperation of the interested parties.#Case C-499/24 P.

October 23, 2026 0 Comments

CELEX:62024CJ0900_SUM: Judgment of the Court (Third Chamber) of 24 September 2026.#SVB – Neues Schweizer Viertel Betriebs + Service GmbH & Co. KG v Glarner Straße 5 GbR.#Request for a preliminary ruling from the Kammergericht.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Article 1(2) – Concept of ‘mandatory statutory or regulatory provisions’ – Article 6 – Effects of a finding that a term is unfair – Continued existence of the contract without unfair terms – Concept of ‘supplementary national provisions’ – Article 7(1) – Power of the national court to address the consequences of the removal of an unfair term – Conditions – Long-term energy supply contract containing unfair price adjustment clauses – Power of s

October 23, 2026 0 Comments

CELEX:62024CJ0477_SUM: Judgment of the Court (First Chamber) of 12 March 2026.#Minister for Justice v I.T.#Request for a preliminary ruling from the Court of Appeal (Ireland).#Reference for a preliminary ruling – Citizenship of the Union – Right to move and reside freely within the territory of the Member States – Directive 2004/38/EC – Article 7(3)(b) – Derived right of residence – Third-country national divorced from a Union citizen who was no longer a worker or self-employed person at the time of initiation of the divorce proceedings – Meaning of ‘duly recorded involuntary unemployment after having been employed for more than one year’ – Single continuous period of one year – Person having received social welfare – Proof – Applicant’s right of access to the social welfare file of his fo

October 23, 2026 0 Comments

CELEX:62025CJ0155_SUM: Judgment of the Court (Tenth Chamber) of 13 May 2026.#European Commission v Italian Republic.#Failure of a Member State to fulfil obligations – Article 258 TFEU – Social policy – Directive 1999/70/EC – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clause 5(1) – Obligation for Member States to introduce measures to prevent and penalise the misuse of successive fixed-term employment contracts – Absence of such measures – Concept of ‘objective reasons’ justifying the renewal of such contracts.#Case C-155/25.

October 23, 2026 0 Comments

CELEX:62024TO0384:           Ordonnance du Tribunal (deuxième chambre) du 16 octobre 2026.#Ammar Sharif contre Conseil de l'Union européenne.#Politique étrangère et de sécurité commune – Mesures restrictives prises en raison de la situation en Syrie – Gel des fonds – Restrictions en matière d’admission sur le territoire des États membres – Listes des personnes, des entités et des organismes auxquels s’applique le gel des fonds et des ressources économiques et faisant l’objet de restrictions en matière d’admission sur le territoire des États membres – Maintien du nom du requérant sur les listes – Critère du lien avec des membres des familles Assad ou Makhlouf – Exception d’illégalité – Erreurs d’appréciation – Responsabilité non contractuelle – Recours manifestement dépourvu de tout fondem

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October 23, 2026 0 Comments

CELEX:62026CJ0108_SUM: Judgment of the Court (Second Chamber) of 8 October 2026.#Review of the judgment of the General Court of the European Union of 21 January 2026, D (Air traffic management decision) (T‑134/25, EU:T:2026:35) – Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Compensation to passengers in the event of a long delay of a flight – Conditions – Article 5(3) – Concept of ‘extraordinary circumstances’ – Air traffic management decision – Allocation of delayed departure slots due to adverse weather conditions – Adverse effect on the unity and consistency of EU law.#Case C-108/26 RX.

October 23, 2026 0 Comments

CELEX:62026TO0154:           Ordonnance du Tribunal (deuxième chambre, siégeant avec cinq juges) du 19 octobre 2026.#Flightright GmbH contre Eurowings GmbH.#Radiation.#Affaire T-154/26.

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October 23, 2026 0 Comments

CELEX:62025CJ0161_SUM: Judgment of the Court (Fourth Chamber) of 15 October 2026.#Autorità di regolazione dei trasporti v Captrain Italia and Others.#Requests for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Rail transport – Directive 2012/34/EU – Single railway area – Article 35 – Performance scheme – Scope – Penalties for the disruption caused by railway undertakings – General scheme of penalties applicable in the event of delay on the entire national network – Penalties which may be imposed, depending on the entity to which the delay is attributable, either on the infrastructure manager or on the railway undertaking – Specific scheme of penalties applicable in the event that the stop time in stations connecting with foreign rail networks is exce

October 23, 2026 0 Comments

Teleskopska cev

Izdelek teleskopska cev je zasnovana za uporabo s specifično vrsto sesalnika za čiščenje tal in drugih površin, se uvrsti pod tarifno oznako KN 8508 70 00, kot to določa Izvedbena uredba Komisije (EU) 2026/2265, ki velja od 29. 10. 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.

October 23, 2026 0 Comments

Republika Armenija – nov avtonomni preferencialni režim - dopolnitev

Z dopisom št. 4246-638/2026-1, z dne 20. 10. 2026, smo vas obvestili, da je bil z Uredbo (EU) 2026/2269 uveden avtonomni preferencialni režim za Republiko Armenijo ter da se je zadevni avtonomni preferencialni režim začel uporabljati 10. oktobra 2026.

Po že objavljenem dopisu smo od Evropske komisije prejeli še informacije o oznakah za dokazila o poreklu, ki se uporabljajo v carinski deklaraciji, kot sledi v nadaljevanju. Pri uveljavljanju preferencialne tarifne obravnave na podlagi avtonomnega režima, v veljavi za Republiko Armenijo, se v P. E. 12 03 (spremna listina – vrsta) navede ena izmed naslednjih oznak za dokazilo o poreklu:

  • N954 (Potrdilo o gibanju blaga EUR.1),

  • U162 (Izjava na računu ali izjava o poreklu, ki jo sestavi kateri koli izvoznik na računu ali katerem koli drugem trgovinskem dokumentu, niti v okviru GSP niti v okviru EUR-MED, kadar skupna vrednost izdelkov s poreklom ne presega 6 000 EUR),

  • Nova oznaka U082 (Izjava na računu, ki jo sestavi registrirani izvoznik v Armeniji). Kadar je v P.E. 12 03 navedena ta oznaka, mora biti navedena tudi oznaka C100 (Številka registriranega izvoznika).

October 23, 2026 0 Comments

CELEX:32019R1009R(16)

The corrigendum does not concern the English version.
October 23, 2026 0 Comments
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