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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.


 

Obveznost za plačilo razlike trošarine ob zvišanju DPC drobno rezanega tobaka in cigaret 1. 5. 2026

Zaradi navedenega osebe, ki imajo drobno rezani tobak in cigarete na zalogi zunaj trošarinskih skladišč, evidentirajo količino drobno rezanega tobaka in cigaret, ki jih imajo na zalogi, ter obračunajo razliko trošarine. Podatke o zalogi drobno rezanega tobaka in cigaret predložijo na obrazcu »Obračun razlike trošarine za drobno rezani tobak in cigarete« (v nadaljevanju Obračun TRO-RAZ), ki je objavljen na spletni strani Finančne uprave RS. Trošarina se plača najpozneje 60. dan po opravljenem popisu. Trošarina se plača, če je znesek trošarine iz obračuna višji od 10 evrov.V zvezi z navedenim vas obveščamo, da se bodo 1. 5. 2026 zvišale cene drobno rezanega tobaka in cigaret navedenih v Obračunu TRO-RAZ, z dne 30. 4. 2026, ki se nahaja v prilogi tega obvestila. Razpredelnici s staro in novo DPC drobno rezanega tobaka (Seznam drobnoprodajnih cen drobno rezanega tobaka) in cigaret (Seznam drobnoprodajnih cen cigaret) se nahajata na spletni strani FURS.Glede na navedeno, morajo zavezanci evidentirati količino omenjenega drobno rezanega tobaka in cigaret, ki jih imajo na zalogi, na Obračunu TRO-RAZ na dan 30. 4. 2026. Ustrezno izpolnjen Obračun TRO-RAZ, z dne 30. 4. 2026, se pristojnemu finančnemu uradu predloži do 15. 5. 2026. Obveznost za plačilo razlike trošarine za znesek, ki je višji od 10 evrov, je potrebno poravnati do 29. 7. 2026. Plačilo se izvrši v dobro podračuna št. SI5601100-8881000030 – prehodni davčni podračun (PDP) države. Poleg številke vplačilnega računa se na plačilnem nalogu obvezno navede tudi številko sklica, ki je določena z modelom 19 v obliki: oznaka modela 19, sklic (davčna številka plačnika – 29009).Obračun TRO-RAZ se predloži FURS po elektronski poti preko informacijskega sistema E-TROD. Dostop do IS E-TROD je urejen preko portala e-Davki. Za pomoč pri predložitvi in izpolnitvi Obračuna TRO-RAZ preko informacijskega sistema E-TROD prilagamo pripomoček in navodila, ki se nahajajo v prilogi tega obvestila, ter so na voljo tudi v okviru...
April 24, 2026 0 Comments

CELEX:32026D02438: Council Decision of 21 April 2026 replacing an alternate member of the Management Board of the European Foundation for the improvement of living and working conditions for France

April 24, 2026 0 Comments

CELEX:32023D0887R(01)

The corrigendum does not concern the English version.
April 24, 2026 0 Comments

CELEX:62024TJ0318_INF: Judgment of the General Court (Tenth Chamber) of 3 December 2025.#WS v European Commission.#Processing of personal data – Protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies – Regulation (EU) 2018/1725 – Requests made to EPSO concerning access to and processing of personal data – Error of law.#Cases T-318/24 and T-362/24.

April 23, 2026 0 Comments

CELEX:62024TJ0337_INF: Judgment of the General Court (Second Chamber) of 10 September 2025.#Smart Kid S.A. v European Commission.#Case T-337/24.

April 23, 2026 0 Comments

CELEX:62025TO0375_INF: Order of the President of the General Court of 22 December 2025.#Renate Holzeisen v European Commission.#Case T-375/25 R.

April 23, 2026 0 Comments

CELEX:62025TJ0476_INF: Judgment of the General Court (Seventh Chamber) of 15 April 2026.#Ionfarma, SL v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU word mark Serosan – Prior national word mark CLENOSAN – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-476/25.

April 23, 2026 0 Comments

CELEX:62024TJ0405_INF: Judgment of the General Court (Fifth Chamber) of 18 March 2026.#Samer Al Dibs v Council of the European Union.#Case T-405/24.

April 23, 2026 0 Comments

CELEX:62025TO0387_INF: Order of the General Court (Ninth Chamber) of 26 March 2026.#Molkerei Gropper GmbH & Co. KG v European Union Intellectual Property Office.#Case T-387/25.

April 23, 2026 0 Comments

CELEX:62025TJ0461_INF: Judgment of the General Court (Eighth Chamber) of 15 April 2026.#Instanta sp. z o.o. v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU word mark LEONHART – Earlier national figurative mark EL LEON – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-461/25.

April 23, 2026 0 Comments

CELEX:62025TJ0410_INF: Judgment of the General Court (Sixth Chamber) of 15 April 2026.#Vitabalans Oy v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU word mark Ibumax-Lysin – Earlier Polish word mark ibum – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-410/25.

April 23, 2026 0 Comments

CELEX:62024CC0799: Opinion of Advocate General Emiliou delivered on 23 April 2026.###

April 23, 2026 0 Comments

CELEX:62025CJ0132:           Arrêt de la Cour (huitième chambre) du 23 avril 2026.#M.M. Ristorazione Srl contre Villa Ramazzini Srl.#Renvoi préjudiciel – Propriété intellectuelle – Directive 2004/48/CE – Respect des droits de propriété intellectuelle – Article 9, paragraphe 5 – Mesures provisoires – Absence d’engagement d’une action conduisant à une décision au fond – Réglementation nationale prévoyant le maintien des effets de mesures provisoires tendant à anticiper les effets d’une décision au fond.#Affaire C-132/25.

This document does not exist in English.
April 23, 2026 0 Comments

CELEX:62024CJ0446:           Arrêt de la Cour (cinquième chambre) du 23 avril 2026.#Freie Hansestadt Bremen contre DT.#Renvoi préjudiciel – Espace de liberté, de sécurité et de justice – Directive 2008/115/CE – Retour des ressortissants d’un pays tiers en séjour irrégulier – Article 11, paragraphe 2 – Interdiction d’entrée – Durée – Réglementation nationale exigeant, en principe, une interdiction d’entrée et de séjour à durée illimitée dans certains cas – Menace terroriste.#Affaire C-446/24.

This document does not exist in English.
April 23, 2026 0 Comments

CELEX:62025CJ0204:           Arrêt de la Cour (septième chambre) du 23 avril 2026.#Kempen Advies Beerse BV e.a. contre Bank Nagelmackers NV.#Renvoi préjudiciel – Directive 86/653/CEE – Article 15, paragraphe 2 – Article 19 – Agents commerciaux indépendants – Délai de préavis – Date de l’échéance du contrat d’agence commerciale.#Affaire C-204/25.

This document does not exist in English.
April 23, 2026 0 Comments

CELEX:62024CC0456: Opinion of Advocate General Emiliou delivered on 23 April 2026.###

April 23, 2026 0 Comments

CELEX:62025CC0142: Opinion of Advocate General Emiliou delivered on 23 April 2026.###

April 23, 2026 0 Comments

CELEX:62024CJ0118:           Arrêt de la Cour (deuxième chambre) du 23 avril 2026.#EG Labo Laboratoires Eurogenerics SAS et Theramex France SAS contre Agence nationale de sécurité du médicament et des produits de santé (ANSM) et Biogaran SAS.#Renvoi préjudiciel – Directive 2001/83/CE – Médicaments à usage humain – Articles 28 et 29 – Procédure décentralisée d’autorisation de mise sur le marché d’un médicament – Article 10 – Médicament générique – Procédure abrégée de délivrance d’une autorisation de mise sur le marché – Médicament biologique servant de médicament de référence pour un médicament chimique – Compétence des juridictions des États membres concernés pour contrôler l’existence d’un risque potentiel grave pour la santé publique – Compétence de ces juridictions pour contrôler les

This document does not exist in English.
April 23, 2026 0 Comments

CELEX:62024CC0237: Opinion of Advocate General Emiliou delivered on 23 April 2026.###

April 23, 2026 0 Comments

CELEX:62024CJ0528_RES: Judgment of the Court (Third Chamber) of 23 April 2026.#LQ and Others v Minister for Justice and Equality.#Reference for a preliminary ruling – Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part – Surrender of a person to the United Kingdom for the purpose of criminal prosecutions – Article 524(2) – Article 604(c) – Real risk to the protection of fundamental rights – Article 625 – Speciality rule – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy.#Case C-528/24.

April 23, 2026 0 Comments
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