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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:62024CJ0636:           Arrêt de la Cour (sixième chambre) du 7 mai 2026.#Sara Makhlouf contre Conseil de l'Union européenne.#Pourvoi – Politique étrangère et de sécurité commune – Mesures restrictives prises à l’égard de la République arabe syrienne – Décision 2013/255/PESC – Règlement (UE) no 36/2012 – Gel des fonds et des ressources économiques – Inscription du nom de la requérante sur les listes des personnes, des entités et des organismes concernés – Critère de l’appartenance familiale.#Affaire C-636/24 P.

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May 7, 2026 0 Comments

CELEX:62025CC0268: Opinion of Advocate General Kokott delivered on 7 May 2026.###

May 7, 2026 0 Comments

CELEX:62025CC0266: Opinion of Advocate General Campos Sánchez-Bordona delivered on 7 May 2026.###

May 7, 2026 0 Comments

CELEX:62024CJ0635:           Arrêt de la Cour (sixième chambre) du 7 mai 2026.#Kinda Makhlouf contre Conseil de l'Union européenne.#Pourvoi – Politique étrangère et de sécurité commune – Mesures restrictives prises à l’égard de la République arabe syrienne – Décision 2013/255/PESC – Règlement (UE) no 36/2012 – Gel des fonds et des ressources économiques – Inscription du nom de la requérante sur les listes des personnes, des entités et des organismes concernés – Critère de l’appartenance familiale.#Affaire C-635/24 P.

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May 7, 2026 0 Comments

CELEX:62024CJ0637:           Arrêt de la Cour (sixième chambre) du 7 mai 2026.#Ghada Mhana contre Conseil de l'Union européenne.#Pourvoi – Politique étrangère et de sécurité commune – Mesures restrictives prises à l’égard de la République arabe syrienne – Décision 2013/255/PESC – Règlement (UE) no 36/2012 – Gel des fonds et des ressources économiques – Inscription du nom de la requérante sur les listes des personnes, des entités et des organismes concernés – Critère de l’appartenance familiale.#Affaire C-637/24 P.

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May 7, 2026 0 Comments

CELEX:62025CO0516: Order of the Court (Eighth Chamber) of 30 April 2026.#Agricultural and Processed Food Products Export Development Authority (APEDA) and Bernard O'Connor v European Commission.#Appeal – Article 181 of the Rules of Procedure of the Court of Justice – Public access to documents of the EU institutions – Regulation (EC) No 1049/2001 – Article 4 – Exceptions to the right of access – Request for access to certain documents relating to an application for registration of a name as a protected geographical indication – Partial refusal to grant access – Action for annulment – Time limit for bringing proceedings.#Case C-516/25 P.

May 7, 2026 0 Comments

CELEX:62022CJ0747:           Arrêt de la Cour (grande chambre) du 7 mai 2026.#KH contre Istituto nazionale della previdenza sociale (INPS).#Renvoi préjudiciel – Espace de liberté, de sécurité et de justice – Politique d’asile – Statut conféré par la protection subsidiaire – Directive 2011/95/UE – Article 26 – Accès à l’emploi – Article 29 – Protection sociale – Égalité de traitement – Mesure de protection sociale et d’accès à l’emploi – Condition de résidence de dix ans minimum, dont les deux dernières années de manière continue – Discrimination indirecte.#Affaire C-747/22.

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May 7, 2026 0 Comments

CELEX:62025CC0238:           Schlussanträge des Generalanwalts A. Biondi vom 7. Mai 2026.###

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May 7, 2026 0 Comments

CELEX:62024CC0641:           Conclusions de l'avocat général M. A. Biondi, présentées le 7 mai 2026.###

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May 7, 2026 0 Comments

CELEX:62025CC0276: Opinion of Advocate General Norkus delivered on 7 May 2026.###

May 7, 2026 0 Comments

CELEX:32024L2853R(01): Corrigendum to Directive (EU) 2024/2853 of the European Parliament and of the Council of 23 October 2024 on liability for defective products and repealing Council Directive 85/374/EEC (OJ L, 2024/2853, 18.11.2024)

May 7, 2026 0 Comments

CELEX:32026R1046: Regulation (EU) 2026/1046 of the European Parliament and of the Council of 29 April 2026 amending Regulation (EU) 2019/1242 as regards the calculation of emission credits for heavy-duty vehicles for the reporting periods of the years 2025 to 2029 (Text with EEA relevance)

May 7, 2026 0 Comments

CELEX:32026R1051: Council Implementing Regulation (EU) 2026/1051 of 7 May 2026 implementing Article 15(1) of Regulation (EU) No 747/2014 concerning restrictive measures in view of the situation in Sudan

May 7, 2026 0 Comments

CELEX:32026D1049: Council Implementing Decision (CFSP) 2026/1049 of 7 May 2026 implementing Decision 2014/450/CFSP concerning restrictive measures in view of the situation in Sudan

May 7, 2026 0 Comments

Višina zneska za vračilo trošarine za komercialni prevoz za davčno obdobje april 2026 znaša 0 evrov

V skladu z Uredbo o spremembah Uredbe o določitvi zneska trošarine za energente in električno energijo  je od 24. 3. 2026 določen znesek trošarine za plinsko olje za pogonski namen 330,00 evrov za 1.000 litrov. Ta znesek je veljal tudi celotno davčno obdobje april 2026, to je od 1. 4. 2026 in do 30. 4. 2026. Znesek predstavlja najnižji dovoljen znesek za obdavčitev energenta, ki ga določa 7. člen Direktive Sveta o prestrukturiranju okvira Skupnosti za obdavčitev energentov in električne energije (2003/96/ES). 

V prvem odstavku 95. člena Zakona o trošarinah (Uradni list RS, št. 47/16 s spremembami) je določeno, da se za namene vračila trošarine za komercialni prevoz določi znesek vračila, ki predstavlja razliko med zneskom povprečne trošarine, ki jo za posamezni koledarski mesec ugotovi minister, pristojen za finance, in najnižjim dovoljenim zneskom, ki ga določa 7. člen Direktive 2003/96/ES.

Glede na predpisan način izračuna zneska za vračilo trošarine za komercialni prevoz bo ta za davčno obdobje april 2026 znašal 0 evrov.

Upravičencem, ki bodo za davčno obdobje april 2026 predložili mesečni zahtevek za vračilo trošarine za komercialni prevoz, ne bo ugodeno, kljub temu da so pogonsko gorivo dejansko porabili za komercialni prevoz. Glede na specifične okoliščine, povezane z izračunom zneska vračila trošarine, vas o pričakovani odločitvi davčnega organa vnaprej seznanjamo z namenom zmanjšanja administrativne obremenitve tako za upravičence kot za davčni organ, saj pravice do vračila ne bo mogoče priznati, ker bo znesek vračila znašal 0 evrov.

May 6, 2026 0 Comments

Omogočeno testiranje obračunov GloBE-ODPD in GloBE-OPD

Obveščamo vas, da je na testnem portalu BETA eDavki omogočena testna oddaja obračunov domačega povrhnjega davka po pravilu QDMTT (GloBE-ODPD) in obračunov povrhnjega davka po pravilih IIR in UTPR (GloBE-OPD). 
Obračuna GloBE-ODPD in GloBE-OPD bosta na produkcijskem portalu eDavki predvidoma na voljo v tednu od 11. 5. do 15. 5. 2026.
 

May 6, 2026 0 Comments

CELEX:62024TJ0222_INF: Judgment of the General Court (Fourth Chamber) of 24 September 2025.#KF v European Investment Bank.#Case T-222/24.

May 6, 2026 0 Comments

CELEX:62025TJ0087_RES: Judgment of the General Court (Third Chamber) of 6 May 2026.#Westfälisches Textilwerk Adolf Ahlers Stiftung & Co. KG v European Commission.#Competition – Agreement, decisions and concerted practices – Market for Pierre Cardin-licensed clothing and accessories for men, women and children – Decision finding an infringement of Article 101 TFEU – Fine – Error of law – Proportionality – Unlimited jurisdiction.#Case T-87/25.

May 6, 2026 0 Comments

CELEX:62024TJ0185_RES: Judgment of the General Court (Third Chamber, Extended Composition) of 6 May 2026.#Novis Insurance Company, Novis Versicherungsgesellschaft, Novis Compagnia di Assicurazioni, Novis Poisťovňa a.s. v European Commission.#Access to documents – Regulation (EC) No 1049/2001 – Documents exchanged in the course of an investigation procedure under Article 17 of Regulation (EU) No 1094/2010 in respect of a breach of EU law – Refusal of access – Exception relating to protection of the purpose of investigations – Obligation to state reasons – General presumption of confidentiality – Obligation to undertake a specific and individual examination – Overriding public interest – Principle of proportionality – Article 41 of the Charter of Fundamental Rights.#Case T-185/24.

May 6, 2026 0 Comments

CELEX:62025TJ0480: Judgment of the General Court (Ninth Chamber) of 6 May 2026.#Pharma Green Holding SpA SB v European Union Intellectual Property Office.#EU trade mark – Opposition Proceedings – Application for EU figurative mark alma FARMACIE – International registration of the earlier word mark ALMA HYBRID – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-480/25.

May 6, 2026 0 Comments
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