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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:62025CA0147: Case C-147/25, Inter Rao Lietuva: Judgment of the Court (Fifth Chamber) of 3 September 2026 (request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas – Lithuania) – Inter Rao Lietuva AB v Finansinių nusikaltimų tyrimo tarnyba prie Lietuvos Respublikos vidaus reikalų ministerijos (Reference for a preliminary ruling – Common foreign and security policy – Regulation (EU) No 269/2014 – Article 2(1) – Decision 2014/145/CFSP – Article 2(1) – Restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – National measure providing for the freezing of funds and economic resources belonging to a legal person owing to the existence of links with a person sanctioned by the Eur

October 26, 2026 0 Comments

CELEX:62024CA0293: Case C-293/24, Ferreira da Silva e Brito and Others: Judgment of the Court (Grand Chamber) of 8 September 2026 (request for a preliminary ruling from the Supremo Tribunal de Justiça – Portugal) – João Filipe Ferreira da Silva e Brito and Others v Estado Português (Reference for a preliminary ruling – Directives 77/187/EEC and 2001/23/EC – Transfers of undertakings – Safeguarding of employees’ rights – Article 1(1) and Article 3(1) – Obligation to make a request for a preliminary ruling under the third paragraph of Article 267 TFEU – Member State liability for harm caused to individuals by breaches of EU law attributable to that Member State – Breaches attributable to a national court or tribunal against whose decisions there is no judicial remedy under national law – Tak

October 26, 2026 0 Comments

CELEX:62024CA0498: Case C-498/24 P: Judgment of the Court (Tenth Chamber) of 3 September 2026 – Çolakoğlu Metalurji AŞ, Çolakoğlu Dış Ticaret AŞ v European Commission (Appeal – Dumping – Implementing Regulation (EU) 2021/1100 – Imports of certain hot-rolled flat products of iron, non-alloy or other alloy steel originating in Türkiye – Definitive anti-dumping duty – Regulation (EU) 2016/1036 – Comparison between the export price and the normal value – Adjustments – Article 2(10)(i) – Commissions – Functions similar to those of an agent working on a commission basis – Single economic entity – Criteria – Rules of evidence – Article 2(10)(j) – Conversion of currencies – Exchange rate applicable – Foreign currency risk hedging contract)

October 26, 2026 0 Comments

CELEX:62024CA0499: Case C-499/24 P: Judgment of the Court (Tenth Chamber) of 3 September 2026 – Ereğli Demir ve Çelik Fabrikaları TAŞ, İskenderun Demir ve Çelik AŞ, Erdemir Çelik Servis Merkezi Sanayi ve Ticaret AŞ v European Commission (Appeal – Dumping – Implementing Regulation (EU) 2021/1100 – Imports of certain hot-rolled flat products of iron, non-alloy or other alloy steel originating in Türkiye – Definitive anti-dumping duty – Calculation of the normal value – Fair comparison – Regulation (EU) 2016/1036 – Article 2(5) – Article 2(10)(j) – Adjustments – Conversion of currencies – Hedging gains and losses – Article 18(3) and (6) – Cooperation of the interested parties)

October 26, 2026 0 Comments

CELEX:62026CB0052: (Removal from the register): Order of the Court of 22 July 2026 (request for a preliminary ruling from the Supremo Tribunal Administrativo – Portugal) – Bourbon Offshore Interoil Shipping – Navegação Lda, v Autoridade Tributária e Assuntos Fiscais da Região Autónoma da Madeira (Case C-52/26, Bourbon Offshore Interoil Shipping)

October 26, 2026 0 Comments

CELEX:62026TN0572: Case T-572/26: Action brought on 28 August 2026 – Vlah v Council

October 26, 2026 0 Comments

CELEX:62026TB0131: Case T-131/26, Europark Estonia: Order of the General Court (Fifth Chamber) of 4 September 2026 (request for a preliminary ruling from the Tallinna Halduskohus – Estonia) – Europark Estonia OÜ v Maksu- ja Tolliamet (Reference for a preliminary ruling – Article 226 of the Rules of Procedure of the General Court – Reply which may be clearly deduced from existing case-law – Taxation – Common system of VAT – Scope – Taxable transactions – Supply of services for consideration – Article 2(1)(c) of Directive 2006/112/EC – Activities carried out by a company incorporated under private law – Operation of car parks on private land – Contractual penalties levied by that company in the event of non-compliance with the general terms and conditions for use of those car parks – Charact

October 26, 2026 0 Comments

CELEX:62024TA0500: Case T-500/24: Judgment of the General Court of 9 September 2026 – Inescop v Commission (Arbitration clause – Seventh Framework Programme for research, technological development and demonstration activities (2007-2013) – Grant agreements for the DES-MOLD, Sohealthy and PILOT-APB projects – Eligible costs – OLAF investigation – Order for recovery and for damages – Debit note – Action for annulment – Act not open to challenge – Acts falling within a purely contractual framework from which they are inseparable – Inadmissibility – Limitation period – Reasonable time limit – Article 41(4) of the Charter of Fundamental Rights)

October 26, 2026 0 Comments

CELEX:62026CB0129: Case C-129/26, Rakoś: Order of the President of the Court of 16 July 2026 (request for a preliminary ruling from the Sąd Rejonowy w Białymstoku – Poland) – A.D.

October 26, 2026 0 Comments

CELEX:62025CB0337: Case C-337/25, Futura: Order of the President of the Court of 27 July 2026 (request for a preliminary ruling from the Tribunale Amministrativo Regionale della Campania, Italy) – Futura Srl v Circondario marittimo di Pozzuoli, Ministero delle Infrastrutture e dei Trasporti, Compartimento Marittimo di Pozzuoli, Compartimento Marittimo di Napoli, other party to the proceedings: Gruppo Ormeggiatori e Barcaioli Porto di Pozzuoli Soc. Coop.

October 26, 2026 0 Comments

CELEX:62026TN0555: Case T-555/26, Gemeinde A: Request for a preliminary ruling from the Bundesfinanzhof (Germany) made on 12 August 2026 – Finanzamt R v Gemeinde A

October 26, 2026 0 Comments

CELEX:62024CB0844: Case C-844/24, Labroix: Order of the Court (Ninth Chamber) of 15 July 2026 (request for a preliminary ruling from the Cour d’appel de Liège – Belgium) – Procureur du Roi près du Tribunal de première instance de Liège, division Liège, État belge, SPF Finances v ECDC Logistics SA, Soda Trading IM-&Export SPRL, and Others (Reference for a preliminary ruling – Article 53(2) and Articles 94 and 99 of the Rules of Procedure of the Court of Justice – Customs union – Union Customs Code – Regulation (EU) No 952/2013 – Imports of goods – Customs value – Undervaluation – Secondary methods for determining customs value – Average price method calculated on the basis of aggregated statistical values established at EU level – Article 53 of the Charter of Fundamental Rights of t

October 26, 2026 0 Comments

CELEX:62026CB0446: Case C-446/26 PPU, Blerens: Order of the Court (Fifth Chamber) of 2 July 2026 (request for a preliminary ruling from the rechtbank Amsterdam – Netherlands) in proceedings relating to the execution of a European arrest warrant issued in respect of RI (Reference for a preliminary ruling – Urgent preliminary ruling procedure – Article 99 of the Rules of Procedure of the Court of Justice – Area of freedom, security and justice – Judicial cooperation in criminal matters – Framework Decision 2002/584/JHA – European arrest warrant issued for the purposes of conducting a criminal prosecution or executing custodial sentences – Article 6(1) – Issuing judicial authority – Article 8(1)(c) – European arrest warrant issued by the public prosecutor’s office on the basis of a national a

October 26, 2026 0 Comments

CELEX:62024CA0163: Case C-163/24, Statul Român – Ministerul Finanţelor Publice and Curtea de Apel Bucureşti: Judgment of the Court (Grand Chamber) of 8 September 2026 (request for a preliminary ruling from the Curtea de Apel Bucureşti – Romania) – BX v Statul Român – Ministerul Finanţelor Publice and Curtea de Apel Bucureşti (Reference for a preliminary ruling – Agriculture – Common agricultural policy – Direct support schemes – Regulation (EC) No 1782/2003 – Article 20(1) – Identification system for agricultural parcels – Effective administration and control – Regulation (EC) No 796/2004 – Article 68 – Obligation on the farmer correctly to declare the areas and identify the parcel used and its boundaries – Reductions and exclusions in cases of overdeclaration – Exceptions – Concept of fac

October 26, 2026 0 Comments

CELEX:62025TA0060: Case T-60/25: Judgment of the General Court of 16 September 2026 – Fissore v EUIPO – Paraggi (Fissore) (EU trade mark – Opposition proceedings – Application for the EU figurative mark Fissore – Earlier EU figurative mark CristianoFissore – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001 – No peaceful coexistence between the marks at issue – No limitation in consequence of acquiescence – Article 61(1) of Regulation 2017/1001)

October 26, 2026 0 Comments

CELEX:62023TA1139: Case T-1139/23: Judgment of the General Court of 9 September 2026 – Booking Holdings v Commission (Competition – Concentrations – Market for online travel agencies in the hotel sector – Decision declaring the concentration incompatible with the internal market and the EEA Agreement – Guidelines on the assessment of non-horizontal mergers – Counterfactual scenario – Significant impediment to effective competition – Efficiencies)

October 26, 2026 0 Comments

CELEX:62025TA0574: Case T-574/25: Judgment of the General Court of 9 September 2026 – Nutristar v EUIPO – Anielska and Tyrawski (NUTRISTAR) (EU trade mark – Revocation proceedings – EU figurative mark NUTRISTAR – Genuine use of the trade mark – Article 58(1)(a) of Regulation (EU) 2017/1001 – Declaration of revocation – Assessment of the evidence – Unreasonable or excessive burden of proof)

October 26, 2026 0 Comments

CELEX:62025CB0408: Joined Cases C-408/25, C-438/25 and C-525/25, Volkswagen: Order of the President of the Court of 21 July 2026 (request for a preliminary ruling from the Bezirksgericht Eisenstadt, of Bezirksgericht Deutschlandsberg and of Bezirksgericht Steyr – Austria) – TP (C-408/25), YK (C-438/25), Transgourmet Österreich GmbH (C-525/25) v Volkswagen AG

October 26, 2026 0 Comments

CELEX:62026TN0573: Case T-573/26: Action brought on 29 August 2026 – Cineville v EUIPO – Vereniging Cineville (CINEVILLE.COM)

October 26, 2026 0 Comments

CELEX:62025TA0366: Case T-366/25, Szytelbiecka: Judgment of the General Court (Fifth Chamber, sitting with five Judges) of 9 September 2026 (request for a preliminary ruling from the Naczelny Sąd Administracyjny – Poland) – D.B. v Dyrektor Krajowej Informacji Skarbowej (Reference for a preliminary ruling – Taxation – Common system of VAT – Transfer of a totality of assets or part thereof – Article 19 of Directive 2006/112/EC – Donation of an undertaking in two equal shares to two individuals – Subsequent transfer of the shares to a general partnership owned by the individuals who were the beneficiaries of the donation)

October 26, 2026 0 Comments
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