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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:62023CJ0635_SUM: Judgment of the Court (Second Chamber) of 10 July 2025.#WBS GmbH v Generalstaatsanwaltschaft Berlin.#Request for a preliminary ruling from the Kammergericht Berlin.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – European Investigation Order (EIO) – Directive 2014/41/EU – Article 2(c)(ii) – Concept of ‘other competent authority acting in its capacity as an investigating authority in criminal proceedings’ – Competence to order the gathering of evidence in accordance with national law – Search measures requiring the authorisation of an investigating judge – Article 6(1) and (2) – Conditions for issuing an EIO.#Case C-635/23.

November 12, 2025 0 Comments

CELEX:62024CJ0294_SUM: Judgment of the Court (Ninth Chamber) of 10 July 2025.#„Vodosnabdyavane i kanalizatsia“ EAD v ED.#Request for a preliminary ruling from the Rayonen sad - Burgas.#Reference for a preliminary ruling – Directive 93/13/EEC – Unfair terms in consumer contracts – Article 3(1) – Contract for the provision of water and wastewater services – Date on which the claim becomes due and the starting-point of the limitation period of the claim – Requirement to present the reasons justifying the need for an interpretation of certain provisions of European Union law by the Court of Justice – Lack of sufficient details – Inadmissibility.#Case C-294/24.

November 12, 2025 0 Comments

CELEX:62024CJ0067_SUM: Judgment of the Court (Eighth Chamber) of 27 March 2025.#R. K. v K. Ch. and Others.#Request for a preliminary ruling from the Sofiyski rayonen sad.#Reference for a preliminary ruling – Area of freedom, security and justice – Judicial cooperation in civil matters – Jurisdiction in matters relating to maintenance obligations – Regulation (EC) No 4/2009 – Maintenance allowances set by a decision of a court of a third State – Maintenance creditors residing in that third State and holding either the nationality of that third State alone or the nationality of that third State and of a Member State – Maintenance debtor, a national of that Member State and habitually resident in that Member State – Application to modify that decision made by that maintenance debtor to a cour

November 12, 2025 0 Comments

CELEX:62025TJ0034: Judgment of the General Court (Eighth Chamber) of 12 November 2025.#Centex SpA v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU figurative mark OWN – Earlier national word mark my own – Relative grounds for refusal – Article 8(1)(b) of Regulation (EU) 2017/1001 – Evidence adduced for the first time before the Board of Appeal – Article 95(2) of Regulation 2017/1001 – Article 27(4) of Delegated Regulation (EU) 2018/625 – Proof of genuine use of the earlier mark – Article 47(2) and (3) of Regulation 2017/1001.#Case T-34/25.

November 12, 2025 0 Comments

CELEX:62024TJ0110: Judgment of the General Court (Fourth Chamber) of 12 November 2025.#Companhia Siderúrgica Nacional and Lusosider-Aços Planos S. A. v European Commission.#Commercial policy – Dumping – Imports of certain hot-rolled flat products of iron, non-alloy or other alloy steel originating in Brazil, Iran and Russia – Imposition of definitive anti-dumping duties – Article 11(2) and (3) of Regulation (EU) 2016/1036 – Manifest error of assessment.#Case T-110/24.

November 12, 2025 0 Comments

CELEX:62023CJ0674_SUM: Judgment of the Court (Third Chamber) of 27 February 2025.#AEON NEPREMIČNINE d.o.o. and Others.#Request for a preliminary ruling from the Ustavno sodišče.#Reference for a preliminary ruling – Freedom of establishment – Services in the internal market – Directive 2006/123/EC – Article 15(2) and (3) – Fixed maximum tariffs – Provider of property intermediation services – National legislation laying down a maximum limit on the commission charged for intermediation services relating to the sale or rental of immovable property by a natural person – Proportionality – Articles 16 and 38 of the Charter of Fundamental Rights of the European Union – Freedom to conduct a business – Consumer protection.#Case C-674/23.

November 12, 2025 0 Comments

CELEX:62024CJ0268_SUM: Judgment of the Court (Tenth Chamber) of 3 July 2025.#ZT v Ministero dell’Istruzione e del Merito.#Request for a preliminary ruling from the Tribunale di Lecce.#Reference for a preliminary ruling – Social policy – Directive 1999/70/EC – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clause 4 – Principle of non-discrimination – Allowance granted in the form of an electronic card, in order to support in-service training of teachers and to enhance their professional skills – No grant of that card to non-tenured teachers responsible for short-term supply teaching posts.#Case C-268/24.

November 12, 2025 0 Comments

CELEX:62023CJ0783_SUM: Judgment of the Court (Third Chamber) of 10 July 2025.#Liège Airport Security v État belge, représenté par le Ministre de l’Intérieur.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling – Transport – Air transport – Regulation (EC) No 300/2008 – Civil aviation security – Article 4 – Common basic standards – Article 9 – Appropriate authority – Member State’s obligation to designate a single authority to be responsible for the coordination and monitoring of the implementation of safety standards – Scope – National authority responsible for ensuring compliance with national regulations governing the exercise of private safety activities.#Case C-783/23.

November 12, 2025 0 Comments

CELEX:62024CJ0263_SUM: Judgment of the Court (Tenth Chamber) of 3 July 2025.#Criminal proceedings against YE.#Request for a preliminary ruling from the Rayonen sad Tutrakan.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Framework Decision 2008/675/JHA – Article 3(1) and (2) – Taking account of previous convictions handed down in another Member State in the course of new criminal proceedings – Legal effects equivalent to previous national convictions – Framework Decision 2009/315/JHA – Exchange of information extracted from the criminal record between Member States – Article 2(a) – Concept of criminal conviction – Administrative offences – Classification of offences under national law – Acts not constituting criminal offences under national law.#Case C-263/

November 12, 2025 0 Comments

CELEX:62024CJ0099_SUM: Judgment of the Court (Ninth Chamber) of 10 July 2025.#G.M.K.-Z.B.M. v S.O.#Request for a preliminary ruling from the Sąd Rejonowy w Koszalinie.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Article 66 – Scope ratione temporis – Legal proceedings instituted by a claimant – Issue of an order for payment – Statement of opposition by the defendant to that order for payment seeking a review of the case concerned – Regulation (EU) No 44/2001 – Article 5(3) – Jurisdiction in matters relating to tort, delict or quasi-delict – Article 6(1) – More than one defendant – Article 22(1) – Exclusive jurisdiction in proceedings which have as their object rights in rem in immovable property or tenancies of immovable proper

November 12, 2025 0 Comments

CELEX:62014TJ0639(01)_RES:           Arrêt du Tribunal (sixième chambre élargie) du 12 novembre 2025.#Dimosia Epicheirisi Ilektrismou AE (DEI) contre Commission européenne.#Aides d’État – Tarif de fourniture d’électricité – Conclusion d’un compromis d’arbitrage afin de fixer le tarif – Décision de classer la plainte – Décision constatant l’absence d’aide – Droit d’être entendu – Avantage – Critère de l’investisseur privé – Appréciation économique complexe.#Affaires jointes T-639/14 RENV II et T-352/15 RENV.

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November 12, 2025 0 Comments

CELEX:62023TJ0535_RES: Judgment of the General Court (Ninth Chamber, Extended Composition) of 12 November 2025.#CEE Bankwatch Network z.s. and Ökobüro - Allianz der Umweltbewegung v Council of the European Union.#Environment – Regulation (EU) 2022/2577 laying down a framework to accelerate the deployment of renewable energy – Request for internal review – Article 10(1) of Regulation (EC) No 1367/2006 – Refusal of request – Act adopted on the basis of Article 122(1) TFEU – Act not capable of being the subject of a request for internal review – Article 2(1)(g) of Regulation No 1367/2006 – Concept of ‘administrative act’ – Article 9(3) of the Aarhus Convention – Article 2(2) of the Aarhus Convention – Act adopted in a ‘legislative capacity’.#Case T-535/23.

November 12, 2025 0 Comments

CELEX:62024CJ0276_SUM: Judgment of the Court (Eighth Chamber) of 10 July 2025.#KONREO, v. o. s., en qualité d’administrateur judiciaire de la société débitrice FAU s.r.o. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 205 – Joint and several liability – Conditions and scope of liability – Combating VAT evasion – VAT not paid by the supplier – Refusal to grant the right to deduct VAT to the recipient of the supply – Possibility of holding the recipient of the supply jointly and severally liable for payment of VAT due from the supplier – Principle of proportionality.#Case C-276/24.

November 12, 2025 0 Comments

CELEX:62023TJ0015:           Arrêt du Tribunal (dixième chambre) du 12 novembre 2025.#Roumanie contre Commission européenne.#FEAGA et Feader – Dépenses exclues du financement – Dépenses effectuées par la Roumanie – Déficience relative au contrôle créant un risque pour le Feader pour les années 2018 et 2019 – Notion d’“unité administrative locale”.#Affaire T-15/23.

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November 12, 2025 0 Comments

CELEX:62024TJ0252: Judgment of the General Court (Sixth Chamber) of 12 November 2025.#LG Electronics, Inc. v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU figurative mark WASHTOWER – Absolute grounds for invalidity – Descriptive character – Article 7(1)(c) of Regulation (EU) 2017/1001.#Case T-252/24.

November 12, 2025 0 Comments

CELEX:62014TJ0639(01):           Arrêt du Tribunal (sixième chambre élargie) du 12 novembre 2025.#Dimosia Epicheirisi Ilektrismou AE (DEI) contre Commission européenne.#Aides d’État – Tarif de fourniture d’électricité – Conclusion d’un compromis d’arbitrage afin de fixer le tarif – Décision de classer la plainte – Décision constatant l’absence d’aide – Droit d’être entendu – Avantage – Critère de l’investisseur privé – Appréciation économique complexe.#Affaires jointes T-639/14 RENV II et T-352/15 RENV.

This document does not exist in English.
November 12, 2025 0 Comments

Nemožnost uporabe več carinskih oprostitev pri uvozu enega paketa

Pri uvozu ene same pošiljke se lahko uporabi samo ena oprostitev plačila dajatev, za katero morajo biti izpolnjeni predpisani pogoji. Oprostitev uveljavlja uvoznik, ki mora tudi dokazati, da so izpolnjeni pogoji za predpisano oprostitev.PrimerUvozila se bo pošiljka z vrednostjo blaga 100 EUR, ki jo sestavljata majica v vrednosti 60 EUR in hlače v vrednosti 40 EUR, ki jih kot darilo pošilja fizična oseba drugi fizični osebi brezplačno. Pošiljka prihaja iz ZDA, za katero poštnina znaša 100 EUR. Prejeli smo vprašanje, ali se taka pošiljka lahko deli in se jo da na deklaraciji v dve postavki, in sicer: za hlače v vrednosti 40 EUR se uporabi oprostitev C08 (vrednost blaga do 45 EUR) in za ta del blaga se ne obračuna uvoznih dajatev, za majico v vrednosti 60 EUR pa se uporabi oprostitev C07 (vrednost blaga do 150 EUR) in se obračuna samo DDV. Obračun DDV bi zajemal vrednost blaga 60 EUR ter še sorazmerni del prevoznih stroškov za to blago v višini 60 EUR (prevozni stroški so razdeljeni glede na vrednost blaga), torej 120x0,22 = 26,4 EUR. Za navedeno pošiljko se lahko uporabi samo eno oprostitev plačila dajatev, ali C07 (pošiljke zanemarljive vrednosti do 150 EUR) ali C08 (pošiljke, ki jih fizična oseba pošilja drugi do 45 EUR)  v skladu z voljo uvoznika. Če bi uvoznik želel uveljavljati oprostitev C08, se lahko uporabi samo ta oprostitev in se ne more uporabiti istočasno še C07.Oprostitev C08 (vrednost blaga do 45 EUR)Ker gre za paket v vrednosti 100 EUR, pogoj, da gre za oprostitev do vrednosti 45 EUR na pošiljko, ni izpolnjen. Pri tem 2. odstavek 26. člena Uredbe Sveta (ES) št. 1186/2009 z dne 16. novembra 2009 o sistemu oprostitev carin v Skupnosti – Uredba o oprostitvah določa, da če skupna vrednost na pošiljko, ki jo sestavljata dva ali več kosov, presega navedeni znesek, se odobri oprostitev za tiste kose, ki bili oproščeni, če bi bili uvoženi ločeno, če se razume, da vrednosti posameznega kosa ni mogoče razdeliti. To pomeni, da se oprostitev še vedno lahko...
November 12, 2025 0 Comments

Nemožnost uporabe več carinskih oprostitev pri uvozu enega paketa

Pri uvozu ene same pošiljke se lahko uporabi samo ena oprostitev plačila dajatev, za katero morajo biti izpolnjeni predpisani pogoji. Oprostitev uveljavlja uvoznik, ki mora tudi dokazati, da so izpolnjeni pogoji za predpisano oprostitev.PrimerUvozila se bo pošiljka z vrednostjo blaga 100 EUR, ki jo sestavljata majica v vrednosti 60 EUR in hlače v vrednosti 40 EUR, ki jih kot darilo pošilja fizična oseba drugi fizični osebi brezplačno. Pošiljka prihaja iz ZDA, za katero poštnina znaša 100 EUR. Prejeli smo vprašanje, ali se taka pošiljka lahko deli in se jo da na deklaraciji v dve postavki, in sicer: za hlače v vrednosti 40 EUR se uporabi oprostitev C08 (vrednost blaga do 45 EUR) in za ta del blaga se ne obračuna uvoznih dajatev, za majico v vrednosti 60 EUR pa se uporabi oprostitev C07 (vrednost blaga do 150 EUR) in se obračuna samo DDV. Obračun DDV bi zajemal vrednost blaga 60 EUR ter še sorazmerni del prevoznih stroškov za to blago v višini 60 EUR (prevozni stroški so razdeljeni glede na vrednost blaga), torej 120x0,22 = 26,4 EUR. Za navedeno pošiljko se lahko uporabi samo eno oprostitev plačila dajatev, ali C07 (pošiljke zanemarljive vrednosti do 150 EUR) ali C08 (pošiljke, ki jih fizična oseba pošilja drugi do 45 EUR)  v skladu z voljo uvoznika. Če bi uvoznik želel uveljavljati oprostitev C08, se lahko uporabi samo ta oprostitev in se ne more uporabiti istočasno še C07.Oprostitev C08 (vrednost blaga do 45 EUR)Ker gre za paket v vrednosti 100 EUR, pogoj, da gre za oprostitev do vrednosti 45 EUR na pošiljko, ni izpolnjen. Pri tem 2. odstavek 26. člena Uredbe Sveta (ES) št. 1186/2009 z dne 16. novembra 2009 o sistemu oprostitev carin v Skupnosti – Uredba o oprostitvah določa, da če skupna vrednost na pošiljko, ki jo sestavljata dva ali več kosov, presega navedeni znesek, se odobri oprostitev za tiste kose, ki bili oproščeni, če bi bili uvoženi ločeno, če se razume, da vrednosti posameznega kosa ni mogoče razdeliti. To pomeni, da se oprostitev še vedno lahko...
November 12, 2025 0 Comments

CELEX:32002F0584R(13)

The corrigendum does not concern the English version.
November 12, 2025 0 Comments

CELEX:32025R2083R(01):           Berichtigung der Verordnung (EU) 2025/2083 des Europäischen Parlaments und des Rates vom 8. Oktober 2025 zur Änderung der Verordnung (EU) 2023/956 hinsichtlich einer Vereinfachung und Stärkung des CO2-Grenzausgleichssystems (ABl. L, 2025/2083, 17.10.2025)

The corrigendum does not concern the English version.
November 12, 2025 0 Comments
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