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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.


 

Omogočeno testiranje zimskega regresa v BETA eDavkih

Obveščamo vas, da je od danes naprej omogočeno testiranje zimskega regresa z oddajo VD 1190  (doh VD 1112).

November 21, 2025 0 Comments

CELEX:62024CJ0341_SUM: Judgment of the Court (Third Chamber) of 11 September 2025.#Duca di Salaparuta SpA v Ministero dell’Agricoltura, della Sovranità Alimentare e delle Foreste and Others.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Agriculture – Common organisation of the market in wine – Community framework for the protection of wine names – Regulation (EC) No 1493/1999 – Article 54 – Quality wines produced in specified regions (quality wines psr) – Regulation (EC) No 479/2008 – Article 43(2) and Article 51 – Regulation (EC) No 1234/2007 – Article 118k(2) and Article 118s – Regulation (EU) No 1308/2013 – Article 101(2) and Article 107 – Protection, under EU law, of quality wines psr recognised under national law – Conflict

November 21, 2025 0 Comments

CELEX:62024CJ0384_SUM: Judgment of the Court (Tenth Chamber) of 11 September 2025.#Russisch-Kirgizisch Ontwikkelingsfonds v Belgische Staat.#Request for a preliminary ruling from the Raad van State.#Reference for a preliminary ruling – Common foreign and security policy – Regulation (EU) No 269/2014 – Restrictive measures taken in view of the situation in Ukraine – Article 2 – Freezing of funds and economic resources – Derogations – Article 4(1)(a), (b) and (d) – Release of certain frozen funds for specific expenses – Payment of a roll fee and a flat-rate contribution for the purpose of instituting an action for annulment against a decision implementing that regulation – Included.#Case C-384/24.

November 21, 2025 0 Comments

CELEX:62025CJ0313_SUM: Judgment of the Court (Second Chamber) of 4 September 2025.#GB v Minister van Asiel en Migratie.#Request for a preliminary ruling from the Rechtbank Den Haag, zittingsplaats Roermond.#Reference for a preliminary ruling – Urgent preliminary ruling procedure – Immigration policy – Return of third-country nationals staying illegally in a Member State – Directive 2008/115/EC – Enforcement of a return decision that has become final – Article 5 – Principle of non-refoulement – Best interests of the child – Family life – Article 15 – Detention for the purpose of removal – Review of compliance with the conditions governing lawfulness – Obligation for the national court to review compliance with the principle of non-refoulement and the other interests referred to in Article 5

November 21, 2025 0 Comments

CELEX:62024CJ0602_SUM: Judgment of the Court (Ninth Chamber) of 1 August 2025.#W. sp. z o.o. v Dyrektor Izby Administracji Skarbowej w W.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Warszawie.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions on exportation – Article 146(1)(b) – Supply of goods dispatched or transported to a destination outside the European Union – Transport of goods outside the European Union following an agreement between the person acquiring the goods and the supplier providing for their supply in another Member State – Goods which have actually left the territory of the European Union – Proof – Refusal of the exemption on exportation – Principles of fiscal neutralit

November 21, 2025 0 Comments

CELEX:62024CJ0404_SUM: Judgment of the Court (Third Chamber) of 1 August 2025.#Criminal proceedings against KP.#Request for a preliminary ruling from the Sofiyski gradski sad.#Reference for a preliminary ruling – Area of freedom, security and justice – Judicial cooperation in criminal matters – Directive (EU) 2016/343 – Article 6 – Burden of proof that the accused person is guilty – Second paragraph of Article 47 of the Charter of Fundamental Rights of the European Union – Right of access to an independent and impartial tribunal – Charge withdrawn in part by the public prosecutor’s office during the hearing – Obligation for the court to rule on the elements of the charge not maintained at the hearing.#Case C-404/24.

November 21, 2025 0 Comments

CELEX:62024CJ0461_SUM: Judgment of the Court (Tenth Chamber) of 1 August 2025.#Asociación Petón do Lobo v Dirección Xeral de Planificación Enerxética Recursos Naturais de la Xunta de Galicia.#Request for a preliminary ruling from the Tribunal Superior de Justicia de Galicia.#Reference for a preliminary ruling – Environment – Directive 2011/92/EU – Assessment of the effects of certain public and private projects on the environment – Article 6 – Consultations with authorities likely to be concerned by the project by reason of their specific environmental responsibilities or local and regional competences, and with the public concerned – Public participation in decision-making – Article 6(3)(b) – Scope of the concept of ‘main reports and advice’.#Case C-461/24.

November 21, 2025 0 Comments

CELEX:62023CJ0666_SUM: Judgment of the Court (Fifth Chamber) of 1 August 2025.#CM and DS v Volkswagen AG.#Request for a preliminary ruling from the Landgericht Ravensburg.#Reference for a preliminary ruling – Approximation of laws – Approval of motor vehicles – Directive 2007/46/EC – Article 18(1) – Article 26(1) – Article 46 – Regulation (EC) No 715/2007 – Article 5(2) – Motor vehicles – Diesel engine – Pollutant emissions – Reduction in nitrogen oxide (NOx) emissions limited by a ‘temperature window’ – Defeat device – Protection of the interests of an individual purchaser of a vehicle equipped with an unlawful defeat device – Installation of that device after the vehicle’s entry into service – Right to compensation from the vehicle manufacturer on the basis of tortious liability – Ground

November 21, 2025 0 Comments

CELEX:62023CJ0794_SUM: Judgment of the Court (Ninth Chamber) of 1 August 2025.#Finanzamt Österreich v P GmbH.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Incorrect amount of VAT entered on the invoice – Article 238 – Simplified invoicing – Services invoiced to non-taxable persons and to taxable persons who do not have a right to deduct VAT – Obligation to pay the part of the VAT invoiced incorrectly – No risk of loss of tax revenue.#Case C-794/23.

November 21, 2025 0 Comments

CELEX:62024CJ0772_SUM: Judgment of the Court (Ninth Chamber) of 1 August 2025.#Association interprofessionnelle des fruits et légumes frais (Interfel) v Premier ministre and Others.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Packaging and packaging waste – Meaning – Directive 94/62/EC – Article 3 and Annex I – Labels affixed directly to fruit or vegetables – National legislation prohibiting such labels, with the exception of labels that are home-compostable and composed, in whole or in part, of biosourced materials.#Case C-772/24.

November 21, 2025 0 Comments

CELEX:62024CJ0005_SUM: Judgment of the Court (First Chamber) of 11 September 2025.#P.M. v S. Snc.#Request for a preliminary ruling from the Tribunale ordinario di Ravenna.#Reference for a preliminary ruling – Directive 2000/78/EC – Equal treatment in employment and occupation – Article 2 – Discrimination based on disability – Dismissal of a worker on sick leave – National legislation laying down the same limit of number of days of sick leave per calendar year for all workers in the same sector of activity – Article 5 – Reasonable accommodation.#Case C-5/24.

November 21, 2025 0 Comments

CELEX:62023CJ0397_SUM: Judgment of the Court (Fifth Chamber) of 1 August 2025.#FL v Jobcenter Arbeitplus Bielefeld.#Request for a preliminary ruling from the Sozialgericht Detmold.#Reference for a preliminary ruling – Citizenship of the Union – Free movement of persons – Article 18 TFEU – Prohibition of discrimination based on nationality – Directive 2004/38/EC – Article 24 – Principle of equal treatment – Minor child who is a Union citizen with a right of residence under that directive – Grant of a national residence permit to the parent of that child so that the parent can exercise parental authority over that child – Distinction based on the nationality of the child – Parent with a right of residence as a job-seeker – Derogation from the principle of equal treatment as regards entitleme

November 21, 2025 0 Comments

CELEX:62024CO0475:           Ordonnance de la Cour (sixième chambre) du 12 novembre 2025.#Fashion TV RO SRL et Maestro SPRL contre Direcţia Generală Regională a Finanţelor Publice Galaţi - Serviciul Soluţionare Contestaţii - Administrația Județeană a Finanțelor Publice Constanța et Direcția Generală Regională a Finanțelor Publice Galați - Administrația Județeană a Finanțelor Publice Constanța – Activitatea de Inspecţie Fiscală.#Renvoi préjudiciel – Fiscalité – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 168 – Droit à déduction de la TVA – Charte des droits fondamentaux de l’Union européenne – Article 47 – Droit à un recours effectif et à un procès équitable – Article 50 – Principe ne bis in idem – Classement sans suite de poursuites pénales à l’éga

This document does not exist in English.
November 21, 2025 0 Comments

CELEX:62023TO0586: Order of the General Court (First Chamber) of 13 November 2025.#Evroins inshurans grup AD v European Insurance and Occupational Pensions Authority.#Action for annulment – Economic and monetary policy – EIOPA assessment report on Euroins Romania Asigurare-Reasigurare S.A. – Decision of the Board of Appeal to dismiss the appeal as inadmissible – Manifest lack of jurisdiction in part – Action in part manifestly inadmissible and in part manifestly lacking any foundation in law.#Case T-586/23.

November 21, 2025 0 Comments

Pojasnjevalne opombe kombinirane nomenklature EU (krma za živali)

Pojasnjevalne opombe k tarifni številki 2309 se spremenijo tako, da se četrti in peti odstavek obstoječega besedila nadomestita z novim besedilom pojasnjevalnih opomb, kot je določeno v spremembiPojasnjevalnih opomb KN (UL EU C/2025/6343).

Spremembe pojasnjevalnih opomb KN so objavljene na spletni strani FURS.

November 21, 2025 0 Comments

Pojasnjevalne opombe kombinirane nomenklature EU (krma za živali)

Pojasnjevalne opombe k tarifni številki 2309 se spremenijo tako, da se četrti in peti odstavek obstoječega besedila nadomestita z novim besedilom pojasnjevalnih opomb, kot je določeno v spremembiPojasnjevalnih opomb KN (UL EU C/2025/6343).

Spremembe pojasnjevalnih opomb KN so objavljene na spletni strani FURS.

November 21, 2025 0 Comments

CELEX:32025D2373: Council Decision (CFSP) 2025/2373 of 20 November 2025 amending Decision (CFSP) 2024/3116 on the European Security and Defence College

November 21, 2025 0 Comments

CELEX:32025D2378: Council Decision (EU) 2025/2378 of 21 October 2025 appointing two members and two alternate members, proposed by the Republic of Latvia, of the Committee of the Regions

November 21, 2025 0 Comments

CELEX:32025D2367: Council Decision (CFSP) 2025/2367 of 20 November 2025 on Union support for activities of the ATT Secretariat in support of the implementation of the Arms Trade Treaty

November 21, 2025 0 Comments

CELEX:32016R2336R(04)

The corrigendum does not concern the English version.
November 21, 2025 0 Comments
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