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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:32022D0327R(03):           Rectificatif à la décision (PESC) 2022/327 du Conseil du 25 février 2022 modifiant la décision 2014/512/PESC concernant des mesures restrictives eu égard aux actions de la Russie déstabilisant la situation en Ukraine (JO L 48 du 25.2.2022)

The corrigendum does not concern the English version.
July 28, 2026 0 Comments

Nedostopnost evropskih sistemov – ICS2 CR_STI, 27.07. 2026

V ponedeljek, 27.07. 2026 od 11:00 do 11:30, bo zaradi nadgradnje nedostopen evropski sistem ICS2 CR_STI  (uvozni nadzorni sistem). Zaradi nedelovanja bo v tem času prihajalo do motenj pri sprejemanju in pošiljanju odgovorov za vložene VSD deklaracije. 

Vloge VSD, ki bodo vložene v času nedelovanja, bo potrdila in registrirala STI komponenta, vendar ne bo izvedena validacija življenjskega cikla VSD in ne bo sprožena analiza tveganja, vlagatelj pa ne bo obveščen o MRN. Obvestila o prispetju, oddana prek sistema gospodarskega subjekta, bo potrdila in registrirala STI komponenta, vendar ne bodo izvedena preverjanja pravilnosti stanja pošiljke in vlagatelj ne bo obveščen o MRN.

July 27, 2026 0 Comments

CELEX:62026TN0337: Case T-337/26: Action brought on 26 May 2026 – Abramovich v Council

July 27, 2026 0 Comments

CELEX:62024CA0147: Case C-147/24, Safi: Judgment of the Court (Grand Chamber) of 4 June 2026 (request for a preliminary ruling from the Rechtbank Den Haag, sitting at Roermond – Netherlands) – V v Staatssecretaris van Justitie en Veiligheid (Reference for a preliminary ruling – Article 20 TFEU – Citizenship of the Union – Directive 2008/115/EC – Return of illegally staying third-country nationals – Article 5(a) and (b) – Obligation to take account of the best interests of the child and of family life – Article 6(2) – Decision of the competent authority of the host Member State refusing to grant a derived right of residence on its territory to the third-country national, who is the parent of a minor child who is a Union citizen, and ordering that third-country national to go immediately to

July 27, 2026 0 Comments

CELEX:62025TA0099: Case T-99/25: Judgment of the General Court of 10 June 2026 – European Public Prosecutor’s Office v European Court of Auditors (Law governing the institutions – Investigation by the European Public Prosecutor’s Office – Refusal by the Court of Auditors to lift the duty of confidentiality of persons called to be heard as witnesses in the investigation – Action for annulment – Challengeable act – Admissibility – Cooperation in good faith – Article 19 of the Staff Regulations – Interests of the Union)

July 27, 2026 0 Comments

CELEX:62025TA0321: Case T-321/25, JLG EMEA: Judgment of the General Court (Fifth Chamber, sitting with five judges) of 10 June 2026 (request for a preliminary ruling from the Nederlandstalige rechtbank van eerste aanleg Brussel – Belgium) – JLG EMEA BV v Belgische Staat (Reference for a preliminary ruling – Customs Union – Common Customs Tariff – Combined Nomenclature – Heading 8427 – Fork-lift trucks, other works trucks fitted with lifting or handling equipment – Heading 8428 – Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) – Boom lifts not mounted on a works truck, scissor lifts, articulated boom lifts, telescopic boom lifts, mobile vertical boom lifts – Implementing Regulation (EU) 2022/1610 – Validity)

July 27, 2026 0 Comments

CELEX:62024CA0621: Case C-621/24, Landkreis Schweinfurt: Judgment of the Court (Fifth Chamber) of 4 June 2026 (request for a preliminary ruling from the Bundessozialgericht – Germany) – Landkreis Schweinfurt v FB (Reference for a preliminary ruling – Area of freedom, security and justice – Border controls, asylum and immigration – Asylum policy – Directive 2013/33/EU – Standards for the reception of applicants for international protection – Article 2(g) – Material reception conditions – Article 17(2) – Requirement as to a guaranteed adequate standard of living – Applicant for international protection subject to a transfer decision – Provision of the material reception conditions excluding benefits in kind covering clothing, everyday items and consumables, and without payment of the financi

July 27, 2026 0 Comments

CELEX:62024CA0010: Case C-10/24, Dürr Dental: Judgment of the Court (First Chamber) of 4 June 2026 (request for a preliminary ruling from the Bundesgerichtshof – Germany) – Dürr Dental SE v Cattani Deutschland Helmes GmbH & Co. KG (Reference for a preliminary ruling – Medical devices – Regulation (EU) 2017/745 – CE marking of a medical device falling under risk class IIa – Oil-free dry air compressors for the production of compressed air for dental treatment – Making available on the market – Obligations of distributors – Verification of the classification as a medical device where the manufacturer has affixed a CE marking to the device in question as machinery)

July 27, 2026 0 Comments

CELEX:62026TN0361: Case T-361/26, Sandoz Hungária: Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) made on 19 May 2026 – SANDOZ Hungária Kereskedelmi Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

July 27, 2026 0 Comments

CELEX:62025TA0304: Case T-304/25, Kronospan Bulgaria: Judgment of the General Court (Second Chamber, sitting with five Judges) of 10 June 2026 (request for a preliminary ruling from the Varhoven administrativen sad – Bulgaria) – Direktor na TD Mitnitsa Ruse pri Agentsia Mitnitsi v Kronospan Bulgaria EOOD (Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Heading 3921 – Other plates, sheets, film, foil and strip, of plastics – Heading 4811 – Paper and paperboard, coated, impregnated or covered with plastics – Product consisting of different materials – Decorative paper impregnated with resin)

July 27, 2026 0 Comments

CELEX:62025TA0416: Case T-416/25: Judgment of the General Court of 10 June 2026 – Iwaszkiewicz v Parliament (Law governing the institutions – Rules governing the payment of expenses and allowances to Members of the Parliament – Parliamentary assistance allowance – Recovery of sums unduly paid – Burden of proof – Limitation)

July 27, 2026 0 Comments

CELEX:62026TN0315: Case T-315/26: Action brought on 25 May 2026 – Rotenberg v Council

July 27, 2026 0 Comments

CELEX:62025CA0198: Case C-198/25, Quotal: Judgment of the Court (Second Chamber) of 4 June 2026 (request for a preliminary ruling from the Rechtbank Den Haag, zittingsplaats Zwolle – Netherlands) – S v Minister van Asiel en Migratie (Reference for a preliminary ruling – Area of freedom, security and justice – Asylum policy – Common procedures for granting and withdrawing international protection – Directive 2013/32/EU – Article 46 – Right to an effective remedy – Full and ex nunc examination – Extent of the powers of the first-instance court or tribunal – Examination of the facts by the first-instance court or tribunal – Examination of the international protection needs by the first-instance court or tribunal)

July 27, 2026 0 Comments

CELEX:62026TN0309: Case T-309/26, Agora Hospitality: Request for a preliminary ruling from the Tribunal de première instance du Brabant wallon (Belgium) made on 27 April 2026 – Agora Hospitality SA v État belge

July 27, 2026 0 Comments

CELEX:62026TN0334: Case T-334/26: Action brought on 23 May 2026 – Bazhaev v Council

July 27, 2026 0 Comments

CELEX:62025TA0184: Case T-184/25, Veronsaajien oikeudenvalvontayksikkö (Exemptions – management of credit by the person granting it): Judgment of the General Court (Second Chamber, sitting with five judges) of 17 June 2026 (request for a preliminary ruling from the Korkein hallinto-oikeus – Finland) – Veronsaajien oikeudenvalvontayksikkö v A Oy (Reference for a preliminary ruling – Taxation – Common system of VAT – Exemptions – Article 135(1)(b) to (d) of Directive 2006/112/EC – Management of credit by the person granting it – Any dealings in credit guarantees or any other security for money – Transactions, including negotiation, concerning deposit and current accounts, payments, transfers, debts, cheques and other negotiable instruments, but excluding debt collection – Transfer of loans –

July 27, 2026 0 Comments

CELEX:62025TB0528: Case T-528/25: Order of the General Court of 5 June 2026 – Magic Box Int. Toys v EUIPO – KMA Concepts (SUPERZINGS RIVALS OF KABOOM)

July 27, 2026 0 Comments

CELEX:62026TN0365: Case T-365/26: Action brought on 10 June 2026 – Europäisch-Iranische Handelsbank v Council

July 27, 2026 0 Comments

CELEX:62024CA0629: Case C-629/24, Costa Crociere and Others: Judgment of the Court (Fifth Chamber) of 4 June 2026 (request for a preliminary ruling from the Court of Cassation – France) – MH v Costa Crociere SpA, Axyme Selàrl, Generali IARD SA, Hiscox Insurance Company Ltd, Caisse primaire d’assurance maladie (CPAM) de Paris v DI, DM, Croisière Club SAS, Hiscox Insurance Company Ltd, Caisse primaire d’assurance maladie (CPAM) du Puy-De-Dôme, Hiscox SA, WT (Reference for a preliminary ruling – Transport – Regulation (EC) No 392/2009 – Liability of carriers of passengers by sea in the event of accidents – Article 2 – Scope – Article 3 – Liability and insurance – Article 7 – Information to passengers – Athens Convention relating to the Carriage of Passengers and their Luggage by Sea – Article

July 27, 2026 0 Comments

CELEX:62026CN0484: Case C-484/26 P: Appeal brought on 15 May 2026 by Samer Al Dibs against the judgment of the General Court delivered on 18 March 2026 in Case T-405/24, Al Dibs v Council of the European Union

July 27, 2026 0 Comments
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