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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:62024CJ0598_SUM: Judgment of the Court (Second Chamber) of 3 September 2026.#CY v Gândul Media Network SRL and HO.#Request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie.#Reference for a preliminary ruling – Approximation of laws – Directive 2001/29/EC – Harmonisation of certain aspects of copyright and related rights in the information society – Reproduction right – Article 2(a) – Concept of a ‘work’ – Short text posted on a social network and reproduced in the online press – Article 5 – Exceptions and limitations – Article 5(3)(c) – Reporting of current events – Degree of harmonisation – Article 5(5) – Three-stage test.#Case C-598/24.

October 14, 2026 0 Comments

CELEX:62024CJ0828_SUM: Judgment of the Court (Sixth Chamber) of 5 March 2026.#Erdrich Umformtechnik GmbH v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Taxation – Common system of taxation applicable to interest and royalty payments made between associated companies of different Member States – Directive 2003/49/EC – Decision to grant an exemption for a period prior to the provision of the attestation and supporting information – Article 1(12) – Time limit for provision of the attestation – Limitation on the period that may be subject to an exemption.#Case C-828/24.

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CELEX:62025CJ0300_SUM: Judgment of the Court (Third Chamber) of 24 September 2026.#SQ v YR.#Request for a preliminary ruling from the Nejvyšší soud.#Reference for a preliminary ruling – Area of freedom, security and justice – Regulation (EU) 2016/1103 – Jurisdiction, applicable law and the recognition and enforcement of decisions in matters of matrimonial property regimes – Article 1(1) – Scope – Article 3(1)(a) – Concept of ‘matrimonial property regime’ – Immoveable property acquired in co-ownership by spouses under a separate property regime – Proceedings for the liquidation and division of co-ownership brought after the dissolution of a marriage – Included.#Case C-300/25.

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CELEX:62025CJ0011_SUM: Judgment of the Court (First Chamber) of 10 September 2026.#Jelgavas valstspilsētas pašvaldība v Konkurences padome.#Request for a preliminary ruling from the Augstākā tiesa (Senāts).#Reference for a preliminary ruling – Competition – Article 102 TFEU – Abuse of a dominant position – Concept of ‘economic activity’ – Decision relating to the exercise of public powers – Award by a municipality of the right to provide municipal waste management services – Service provider partially owned by the municipality.#Case C-11/25.

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CELEX:62025TJ0569:           Arrêt du Tribunal (deuxième chambre élargie) du 14 octobre 2026.#X-GmbH contre Finanzamt Y.#Renvoi préjudiciel – Fiscalité – Système commun de TVA – Régime de la marge bénéficiaire – Article 314 de la directive 2006/112/CE – Refus par les autorités fiscales nationales d’accorder à un assujetti le bénéfice du droit d’appliquer le régime de la marge bénéficiaire – Bonne foi – Procédure spéciale nationale – Principe d’effectivité.#Affaire T-569/25.

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CELEX:62025TJ0561: Judgment of the General Court (Fifth Chamber) of 14 October 2026.#Anas Talas v Council of the European Union.#Common Foreign and Security Policy – Restrictive measures taken in view of the situation in Syria – Freezing of funds – Restrictions on entry into the territory of the Member States – Lists of persons, entities and bodies subject to the freezing of funds and economic resources and subject to restrictions on entry into the territory of the Member States – Maintenance of the applicant’s name on the lists – Concept of ‘leading businessperson operating in Syria’ – Fall of the regime of Bashar al-Assad – Presumption of a link with the former regime of Bashar al-Assad – Obligation to state reasons – Plea of illegality – Error of assessment.#Case T-561/25.

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CELEX:62026CO0122: Order of the Court of 6 October 2026.#DT v Eulex Kosovo.#Appeal – Arbitration clause – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request demonstrating that an issue is significant with respect to the unity, consistency or development of EU law – Appeal allowed to proceed in part.#Case C-122/26 P.

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CELEX:62025TJ0451: Judgment of the General Court (Seventh Chamber) of 14 October 2026.#Mega Pop podjetje za oglaševanje na prostem d.o.o. v European Union Intellectual Property Office.#EU trade mark – Revocation proceedings – International registration designating the European Union – Word mark FIND MY CAR – Declaration of revocation – Admissibility of the appeal before the Board of Appeal – Late filing of the statement setting out the grounds of appeal – Extension of the time limit – Application for restitutio in integrum.#Case T-451/25.

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CELEX:62025TJ0205: Judgment of the General Court (Eighth Chamber) of 14 October 2026.#Giulio Cesare Rizza v European Commission.#Access to documents – Regulation (EC) No 1049/2001 – Form annexed to a request for assistance sent by a national competition authority to the national competition authority of another Member State – Partial refusal to grant access – Exception relating to the protection of the purpose of inspections, investigations and audits – Overriding public interest.#Case T-205/25.

October 14, 2026 0 Comments

CELEX:62024TJ0537: Judgment of the General Court (Tenth Chamber) of 14 October 2026.#GC v Single Resolution Board.#Civil service – Staff of the SRB – Members of the temporary staff – Probationary period – Internal reorganisation of the SRB’s services – Dismissal decision at the end of the probationary period – Manifest error of assessment – Liability.#Case T-537/24.

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CELEX:62025TJ0770: Judgment of the General Court (Eighth Chamber) of 14 October 2026.#Adema Srl v Community Plant Variety Office.#Plant varieties – Application for a Community plant variety right for the apple variety Roat – Examination of the facts by the Community Plant Variety Office of its own motion – Article 76 of Council Regulation (EC) No 2100/94 – Technical examination – Distinctness – Test guidelines – Absence of a new characteristic.#Case T-770/25.

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CELEX:62025TJ0814: Judgment of the General Court (Sixth Chamber) of 14 October 2026.#Holding Tourisme v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU word mark MAGORA – Earlier EU figurative mark GRUPO AGORA – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-814/25.

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CELEX:62024CO0667:           Ordonnance de la Cour (neuvième chambre) du 6 octobre 2026.#YP contre AMCO - Asset Management Company SpA et pour son compte IFIS NPL Servicing SpA.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Réponse pouvant être clairement déduite de la jurisprudence – Protection des consommateurs – Clauses abusives dans les contrats conclus avec les consommateurs – Directive 93/13/CEE – Contrat de cautionnement – Notion de “consommateur” – Injonction de payer – Opposition pour des motifs autres que le caractère abusif des clauses de ce contrat – Procédure d’exécution – Pouvoir de contrôle et obligations du juge de l’exécution – Absence de contrôle d’office du caractère abusif des clauses dudit contrat – Autorité de la chose jugée – Opposition tard

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CELEX:62024TJ0134: Judgment of the General Court (Seventh Chamber, Extended Composition) of 14 October 2026.#Technius LTD v European Commission.#Digital services – Regulation (EU) 2022/2065 – Designation as a very large online platform – Continued interest in bringing proceedings – No finding that there is no need to adjudicate – Plea of illegality – Article 33(1) and (4) of Regulation 2022/2065 – Legal certainty – Equal treatment – Obligation to state reasons – Principle of good administration – Right to be heard – Article 41(2) of the Charter of Fundamental Rights.#Case T-134/24.

October 14, 2026 0 Comments

CELEX:62025TJ0451_RES:           Arrêt du Tribunal (septième chambre) du 14 octobre 2026.#Mega Pop podjetje za oglaševanje na prostem d.o.o. contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Procédure de déchéance – Enregistrement international désignant l’Union européenne – Marque verbale FIND MY CAR – Déclaration de déchéance – Recevabilité du recours devant la chambre de recours – Tardiveté du dépôt du mémoire exposant les motifs du recours – Prorogation du délai – Requête en restitutio in integrum.#Affaire T-451/25.

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CELEX:62024TJ0134_RES:           Arrêt du Tribunal (septième chambre élargie) du 14 octobre 2026.#Technius LTD contre Commission européenne.#Services numériques – Règlement (UE) 2022/2065 – Désignation d’une très grande plateforme en ligne – Maintien de l’intérêt à agir – Absence de non-lieu à statuer – Exception d’illégalité – Article 33, paragraphes 1 et 4, du règlement 2022/2065 – Sécurité juridique – Égalité de traitement – Obligation de motivation – Principe de bonne administration – Droit d’être entendu – Article 41, paragraphe 2, de la charte des droits fondamentaux.#Affaire T-134/24.

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October 14, 2026 0 Comments

CELEX:62025TJ0506: Judgment of the General Court (Tenth Chamber) of 14 October 2026.#GY v European Commission.#Civil service – Members of the temporary staff – Remuneration – Family allowances – Household allowance – Dependent child allowance – Education allowance – Conditions for granting – Withdrawal of entitlement to the allowance – Recovery of overpayments – Article 85 of the Staff Regulations – Manifest error of assessment – Right to receive social security benefits and social advantages – Article 34 of the Charter of Fundamental Rights – Principle of good administration – Duty of care – Legal certainty – Misuse of powers.#Case T-506/25.

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CELEX:62025TO0886_RES: Order of the General Court (Third Chamber) of 6 October 2026.#Fabio De Masi v European Commission.#Case T-886/25.

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Finančna uprava in hrvaška carinska uprava ob začetku Twinning projekta v BiH

October 14, 2026 0 Comments

Nedostopnost evropskih sistemov, 16. - 18. 10. 2026

Od petka, 16. 10. 2026, od 18.00 do nedelje, 18. 10. 2026, do 23.59 bo zaradi vzdrževalnih del na strani EU nedostopen:

  • EU portal za področja:
    • eBTI (dovoljenja zavezujoče tarifne informacije),
    • eAEO (pridobitev statusa pooblaščenega gospodarskega subjekta),
    • INF (zahtevki za informativne liste),
    • PoUS (dokazila o carinskem statusu unijskega blaga),
    • REX (zahtevki za registracijo izvoznika),
    • CBAM (mehanizem za ogljično prilagoditev na mejah),
    • CDS (carinska dovoljenja)
    • ICS2 STP (uvozni nadzorni sistem) 
  • EU sistem za preverjanje EORI številk za zunanje uporabnike - DDS2
  • EU sistem EOS in CRS. Posledično bo moteno delovanje SICRS in EOS na nacionalni ravni.
October 14, 2026 0 Comments
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