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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:32026D1202: Council Decision (CFSP) 2026/1202 of 4 June 2026 amending Decision (CFSP) 2023/921 on an assistance measure under the European Peace Facility to support the Armed Forces of the Republic of Moldova

June 5, 2026 0 Comments

CELEX:32026D1223: Council Decision (CFSP) 2026/1223 of 4 June 2026 amending Decision (CFSP) 2024/1984 in support of the Institutional Transitional Planning for Non-Routine Missions and Investigative Capacities of the Organisation for the Prohibition of Chemical Weapons (OPCW)

June 5, 2026 0 Comments

CELEX:32026D1222: Council Decision (CFSP) 2026/1222 of 4 June 2026 amending Decision (CFSP) 2023/1344 in support of enhancing the operational effectiveness of the Organisation for the Prohibition of Chemical Weapons (OPCW)

June 5, 2026 0 Comments

CELEX:32010L0045R(05)

The corrigendum does not concern the English version.
June 5, 2026 0 Comments

CELEX:32010D0322R(01)

The corrigendum does not concern the English version.
June 5, 2026 0 Comments

CELEX:32026D1218: Council Decision (CFSP) 2026/1218 of 4 June 2026 on an assistance measure under the European Peace Facility to support the Lebanese Armed Forces

June 5, 2026 0 Comments

CELEX:32019L2034R(07)

The corrigendum does not concern the English version.
June 5, 2026 0 Comments

CELEX:32021R2116R(06)

The corrigendum does not concern the English version.
June 5, 2026 0 Comments

Obračun carine 3 EUR za pošiljke v vrednosti do 150 EUR od 1. 7. 2026

Po novem se bo tako za vsak izdelek v pošiljki  poleg DDV obračunala tudi začasna carinska dajatev v vrednosti 3 EUR. Spletni nakupi bodo tako postali dražji, spremenjena zakonodaja pa vpliva tudi na postopke vračila blaga oz. možnosti povračila dajatev.Namen spremembe zakonodaje je zaščita evropskega trga in njegovih potrošnikov, kakor tudi  gospodarstva, ki je v odnosu do spletnih trgovcev iz tretjih držav v neenakopravnem položaju.Primeri obračuna nove dajatvePošiljka iz Kitajske kupljena po spletu, ki vsebuje svinčnik, zvezek in obesek za ključe. Paket vsebuje tri različne izdelke, ki se uvrščajo v ločene postavke carinske deklaracije, zato bo za vsakega od njih treba plačati carinsko dajatev v višini 3 EUR, in sicer se bosta plačala carinska dajatev v višini 9 EUR in davek na dodano vrednost (DDV). DDV se tako kot danes, obračuna glede na vrednost blaga, s tem, da se v davčno osnovo  všteje tudi vrednost carinskih dajatev. Če pa bo pošiljka vsebovala dve identični vrst blaga, npr. dve majici, se ti uvrščata v eno postavko carinske deklaracije, za katero je treba plačati carinsko dajatev v višini 3 EUR in DDV.Za eno majico v vrednosti 10 EUR se bo obračunala carinska dajatev v vrednosti 3 EUR. Ker se v davčno osnovo všteva tudi vrednost carinske dajatve, bo davčna osnova 13 EUR. DDV po stopnji 22% se bo tako obračunal na znesek 13 EUR, kar znaša 2,68 EUR. Skupaj bo tako za to majico potrebno plačati 3 EUR carine in 2,68 EUR DDV, kar skupaj znaša 5,68 EUR.Kako bo plačana nova carinska dajatevCarina se bo praviloma obračunala s carinsko deklaracijo, ne glede na to ali gre za pošiljko naročeno preko posebne uvozne ureditve IOSS, kjer se DDV obračuna in plača že pri naročilu, ali gre za carinjenje po običajni poti, kjer se DDV in carina obračunata preko carinske deklaracije ob samem postopku carinjenja.  Dodajamo še, da bo potrebno, tako kot danes, plačati tudi stroške carinskega zastopanja. Ti stroški bodo predvidoma višji, ker se z novo zakonodajo omejuje...
June 4, 2026 0 Comments

Moteno delovanje storitev sistema eDavki in G2G, 5. 6. - 7. 6. 2026

V petek, 5. 6. 2026, od 15. ure do nedelje, 7. 6. 2026, predvidoma do 18. ure, bo potekala nadgradnja sistemske programske opreme v zalednem sistemu FURS. V tem času bodo možne motnje v delovanju storitev sistema eDavki in G2G.

Na oddane dokumente boste odgovor prejeli 7. 6. 2026 po 18.00:

•  NF-PorObv Naročilo potrdila o poravnanih obveznostih/obvestila o dolgu,
•  NF-PreObr – Naročilo potrdila o predloženih obračunih,
•  iREK21- Vloga za razkritje podatkov o obveznih prispevkih za socialno varnost iz delovnega razmerja.
 

June 4, 2026 0 Comments

CELEX:62025CJ0225_SUM: Judgment of the Court (Fifth Chamber) of 13 May 2026.#KORFIN, s.r.o and SEMPIOLA INVEST LIMITED v SLOVNAFT, a.s.#Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky.#Reference for a preliminary ruling – Company law – Directive 2004/25/EC – Takeover bid – Article 2(1)(a) – Squeeze-out of holders of securities – Offer made by a person controlling the offeree company – Making of the offer following the acquisition of such control – Lack of voluntary nature of the takeover bid.#Case C-225/25.

June 4, 2026 0 Comments

CELEX:62024CJ0877_SUM: Judgment of the Court (Third Chamber) of 13 May 2026.#X and Minister van Asiel en Migratie, anciennement Staatssecretaris van Justitie en Veiligheid v Y.#Request for a preliminary ruling from the Raad van State.#Reference for a preliminary ruling – Area of freedom, security and justice – Common standards and procedures in Member States for returning illegally staying third-country nationals – Directive 2008/115/EC – Articles 6, 8 and 9 – Illegally staying third-country nationals imprisoned for a long term or for life – Possibility of adopting a return decision – Procedural safeguards.#Case C-877/24.

June 4, 2026 0 Comments

CELEX:62024CJ0603_SUM: Judgment of the Court (Ninth Chamber) of 13 May 2026.#Stellantis Portugal SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Point 1 of Article 2 – Liability to VAT – Supply of services effected for consideration – Criteria – Intra-group relationships – Adjustments of the transfer prices of motor vehicles between manufacturers and distributors – Account taken of the after-sales costs of repair of those vehicles incurred by the distributors – Existence of a direct link between the supply of services and the consideration actually received – Existence of a legal relationship pursuant to whi

June 4, 2026 0 Comments

CELEX:62024CJ0243_INF: Judgment of the Court (Sixth Chamber) of 2 October 2025.#WV v European External Action Service.#Case C-243/24 P.

June 4, 2026 0 Comments

CELEX:62025CC0033: Opinion of Advocate General Szpunar delivered on 4 June 2026.###

June 4, 2026 0 Comments

CELEX:62024CC0553: Opinion of Advocate General Ćapeta delivered on 4 June 2026.###

June 4, 2026 0 Comments

CELEX:62025CJ0440_RES:           Arrêt de la Cour (deuxième chambre) du 4 juin 2026.#PM e.a. contre Minister van Asiel en Migratie.#Renvoi préjudiciel – Espace de liberté, de sécurité et de justice – Politique d’asile – Procédures communes pour l’octroi et le retrait de la protection internationale – Directive 2013/32/UE – Article 46 – Droit à un recours effectif – Examen complet et ex nunc – Étendue des pouvoirs de la juridiction de première instance – Examen par la juridiction de première instance des faits – Examen par la juridiction de première instance des besoins de protection internationale – Statut de réfugié ou statut conféré par la protection subsidiaire – Directive 2011/95/UE – Conditions que doivent remplir les ressortissants des pays tiers pour bénéficier du statut de réfugié

This document does not exist in English.
June 4, 2026 0 Comments

CELEX:62025CJ0198:           Arrêt de la Cour (deuxième chambre) du 4 juin 2026.#S contre Minister van Asiel en Migratie.#Renvoi préjudiciel – Espace de liberté, de sécurité et de justice – Politique d’asile – Procédures communes pour l’octroi et le retrait de la protection internationale – Directive 2013/32/UE – Article 46 – Droit à un recours effectif – Examen complet et ex nunc – Étendue des pouvoirs de la juridiction de première instance – Examen par la juridiction de première instance des faits – Examen par la juridiction de première instance des besoins de protection internationale.#Affaire C-198/25.

This document does not exist in English.
June 4, 2026 0 Comments

CELEX:62024CJ0147:           Arrêt de la Cour (grande chambre) du 4 juin 2026.#V contre Staatssecretaris van Justitie en Veiligheid.#Renvoi préjudiciel – Article 20 TFUE – Citoyenneté de l’Union – Directive 2008/115/CE – Retour des ressortissants de pays tiers en séjour irrégulier – Article 5, sous a) et b) – Obligation de tenir compte de l’intérêt supérieur de l’enfant et de la vie familiale – Article 6, paragraphe 2 – Décision de l’autorité compétente de l’État membre d’accueil refusant l’octroi d’un droit de séjour dérivé sur son territoire au ressortissant d’un pays tiers, parent d’un enfant mineur, citoyen de l’Union, et lui ordonnant de se rendre immédiatement dans un autre État membre – Interférence dans l’exercice du droit d’un citoyen de l’Union de circuler et de séjourner librem

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June 4, 2026 0 Comments

CELEX:62024CJ0820_RES:           Arrêt de la Cour (cinquième chambre) du 4 juin 2026.#Strominator Elektro GmbH contre Bundesimmobiliengesellschaft mbH.#Renvoi préjudiciel – Passation de marchés publics de travaux, de fournitures et de services – Principes d’égalité de traitement et de transparence – Directive 2014/24/UE – Article 72 – Modification de marchés en cours – Notion de “marchés en cours” – Réception des travaux exécutés – Présentation de la facture finale – Absence de paiement de la part du pouvoir adjudicateur.#Affaire C-820/24.

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June 4, 2026 0 Comments
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