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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:62024CO0372: Order of the Court (Seventh Chamber) of 12 December 2025.#B. B. v Ministarstvo pravosuđa, uprave i digitalne transformacije Republike.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Remuneration of judges of first instance – Article 19(1), second subparagraph, TEU – Article 47 of the Charter of Fundamental Rights of the European Union – Principle of judicial independence – Powers of the legislatures and executives of the Member States to set the detailed rules for determining judges’ remuneration – Requirement that remuneration is commensurate with the importance of the functions carried out – Obligation to take into account the n

January 6, 2026 0 Comments

CELEX:62023CO0565:           Ordonnance de la Cour (dixième chambre) du 16 décembre 2025.#AF contre Cofidis Magyarországi Fióktelepe.#Renvoi préjudiciel – Protection des consommateurs – Directive 93/13/CEE – Clauses abusives contenues dans des contrats conclus avec des consommateurs – Prêt libellé en devise étrangère – Clause abusive mettant le risque de change à charge du consommateur – Effets de la constatation du caractère abusif d’une telle clause – Invalidité du contrat – Conséquences d’une telle invalidité – Législation nationale prévoyant une obligation pour le consommateur de demander, à titre de ces conséquences, que ce contrat soit déclaré comme étant “valide” au sens du droit national – Choix à opérer par le consommateur entre le “rétablissement de la situation antérieure” ou l

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January 6, 2026 0 Comments

CELEX:62025CO0306_INF: Order of the Court (Seventh Chamber) of 2 October 2025.#Robin Messiaen and Ferenc Ballegeer v Council of the European Union and European Parliament.#Case C-306/25 P.

January 6, 2026 0 Comments

CELEX:62024CO0745:           Beschluss des Gerichtshofs (Achte Kammer) vom 18. Dezember 2025.#Verband Sozialer Wettbewerb e. V. gegen GLOBUS Handelshof GmbH & Co. KG.#Vorlage zur Vorabentscheidung – Art. 99 der Verfahrensordnung des Gerichtshofs – Beantwortung, die keinen Raum für vernünftige Zweifel lässt – Landwirtschaft und Fischerei – Ökologische/biologische Erzeugnisse – Verordnung (EU) 2018/848 – Art. 3 Nr. 52 – Begriff ‚Kennzeichnung‘ – Begriff ‚Etikett‘ – Art. 3 Nr. 53 – Begriff ‚Werbung‘ – Art. 30 Abs. 1 – Mit Bezug auf die ökologische/biologische Produktion gekennzeichnetes Erzeugnis – Art. 32 Abs. 1 Buchst. a – Pflicht, auf dem Etikett die Codenummer der Kontrollbehörde oder Kontrollstelle anzugeben, die für die Kontrolle des Unternehmers zuständig ist, der den letzten Erzeugun

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January 6, 2026 0 Comments

Seznam vrst dohodkov REK-O od 1. 1. 2026

January 6, 2026 0 Comments

CELEX:62025CO0423:           Ordonnance de la Cour (neuvième chambre) du 16 décembre 2025.#MW contre Slovak Telekom a.s.#Renvoi préjudiciel – Article 53, paragraphe 2, et article 94, sous a), du règlement de procédure de la Cour – Exigence de présentation du contexte factuel du litige au principal – Absence de précisions suffisantes – Irrecevabilité manifeste.#Affaire C-423/25.

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January 5, 2026 0 Comments

CELEX:62025CO0545: Order of the Vice-President of the Court of 17 December 2025.#České dráhy, a.s. v European Commission.#Appeal – Intervention – Competition – Agreements, decisions and concerted practices – Markets for the provision of domestic long-distance rail passenger transport services in the Czech Republic and for the provision of international long-distance rail passenger transport services between Austria and the Czech Republic on the Prague-Vienna route – Access to used railway wagons for long-distance passenger transport in those markets – European Commission decision establishing an infringement of Article 101 TFEU – Action for annulment – Co-perpetrator of that infringement – Interest in the result of the case – None.#Case C-545/25 P(I).

January 5, 2026 0 Comments

CELEX:62025CO0257:           Ordonnance de la Cour (septième chambre) du 8 décembre 2025.#B.V. contre I.J.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Pension de retraite des juges – Base de calcul – Absence de prise en compte d’une indemnité de détachement – Exclusion pour des raisons liées à des contraintes d’élimination du déficit budgétaire – Article 2 TUE – Article 19, paragraphe 1, second alinéa, TUE – Principe d’indépendance des juges – Compétence des pouvoirs législatif et exécutif des États membres pour réduire la rémunération des juges – Conditions.#Affaire C-257/25.

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January 5, 2026 0 Comments

Novi sporazum v obliki izmenjave pisem med EU in Kraljevino Maroko o spremembi protokolov št. 1 in 4 k Evro-mediteranskemu pridružitvenemu sporazumu

January 5, 2026 0 Comments

CELEX:62025TN0706: Case T-706/25: Action brought on 13 October 2025 – IPSO v ECB

January 5, 2026 0 Comments

CELEX:62023TA0367: Case T-367/23: Judgment of the General Court of 19 November 2025 – Amazon EU v Commission (Digital services – Regulation (EU) 2022/2065 – Designation as a very large online platform – Plea of illegality – Admissibility – Article 33(1) and (4) of Regulation 2022/2065 – Right to respect for private and family life – Freedom to conduct a business – Right to property – Equal treatment – Freedom of expression – Data protection)

January 5, 2026 0 Comments

CELEX:62025TN0781: Case T-781/25: Action brought on 13 November 2025 – Iszák and Kohéziós politika a régiók egyenlőségéért polgári kezdeményezés polgári bizottsága v Commission

January 5, 2026 0 Comments

CELEX:62025CB0088: Removal from the register: Order of the President of the Court of Justice of 24 September 2025 (requests for a preliminary ruling from the Corte d’appello di Roma – Italy) – Questura di Roma v JD and Others (Joined Cases C-88/25 to C-113/25, Gaspaschi and Others)

January 5, 2026 0 Comments

CELEX:62025TB0514: Case T-514/25 R: Order of the President of the Court of 11 November 2025 – LB v Commission (Interim relief – Civil service – Officials – Disciplinary proceedings – Disciplinary penalty – Pension deduction – Application for suspension of operation of a measure – Lack of any urgency)

January 5, 2026 0 Comments

CELEX:62023CB0519: Case C-519/23: Order of the President of the Court of 26 September 2025 – Commission v Italy

January 5, 2026 0 Comments

CELEX:62025TN0721: Case T-721/25: Action brought on 16 October 2025 – Sabormex v EUIPO – (Tierra Brands España (TIERRA GARAT)

January 5, 2026 0 Comments

CELEX:62025TN0737: Case T-737/25: Action brought on 17 October 2025 – NJ v Parliament

January 5, 2026 0 Comments

CELEX:62025CN0618: Case C-618/25, Capital Gas Ship Management: Request for a preliminary ruling from the Symvoulio tis Epikrateias (Greece) lodged on 16 September 2025 – Capital Gas Ship Management Corp. v Eniaia Archi Dimosion Symvaseon (E.A.DI.SY.), Diacheiristis Ethnikou Systimatos Fysikou Aeriou A.E. (DESFA)

January 5, 2026 0 Comments

CELEX:62023TB0586: Case T-586/23: Order of the General Court of 13 November 2025 – Evroins inshurans grup v EIOPA (Action for annulment – Economic and monetary policy – EIOPA assessment report on Euroins Romania Asigurare-Reasigurare S.A. – Decision of the Board of Appeal to dismiss the appeal as inadmissible – Manifest lack of jurisdiction in part – Action in part manifestly inadmissible and in part manifestly lacking any foundation in law)

January 5, 2026 0 Comments

CELEX:62025TN0695: Case T-695/25: Action brought on 10 October 2025 – İlmor Kimya ve Tekstil v Council

January 5, 2026 0 Comments
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