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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:32021R1060R(13)

The corrigendum does not concern the English version.
July 29, 2026 0 Comments

CELEX:62024CO0790:           Ordonnance de rectification du 20 juillet 2026.#International Management Group (IMG) contre Commission européenne.#Rectification d’arrêt.#Affaire C-790/24 P.

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July 28, 2026 0 Comments

CELEX:62026CO0067:           Ordonnance de la Cour (huitième chambre) du 16 juillet 2026.#Napag Italia S.r.l. contre Agenzia delle Entrate – Direzione Regionale del Lazio.#Renvoi préjudiciel – Article 53, paragraphe 2, du règlement de procédure de la Cour – Absence de mise en œuvre du droit de l’Union – Incompétence manifeste de la Cour.#Affaire C-67/26.

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July 28, 2026 0 Comments

CELEX:62025CO0574:           Ordonnance de la Cour (septième chambre) du 10 juillet 2026.#Balneari Rimini contre Comune di Rimini.#Renvoi préjudiciel – Article 53, paragraphe 2, et article 94, sous a) et c), du règlement de procédure de la Cour – Exigence d’indication des raisons justifiant la nécessité d’une réponse par la Cour – Irrecevabilité manifeste partielle – Article 99 du règlement de procédure – Réponse pouvant être clairement déduite de la jurisprudence – Directive 2006/123/CE – Article 12, paragraphes 1 et 2 – Directive 2014/23/UE – Champ d’application – Concessions domaniales maritimes exploitées à des fins touristico-récréatives – Action indemnitaire – Réglementation prévoyant la prorogation automatique de ces concessions – Rareté des ressources naturelles – Autorité compéte

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July 28, 2026 0 Comments

Potrdila o gibanju blaga A.TR., izdana v Turčiji za pošiljke majhne vrednosti v okviru transakcij e-trgovine

Evropska komisija nas je obvestila, da se v Turčiji potrdila o gibanju blaga A.TR. za pošiljke majhne vrednosti (pod 150 EUR) v okviru transakcij e-trgovine izdajajo po standardnem postopku za vsak prevozni dokument/tovorni list, ki ga zajema poenostavljena carinska deklaracija (v nadaljnjem besedilu: PCD), z naslednjimi ključnimi značilnostmi:vsako potrdilo o gibanju blaga A.TR. vsebuje edinstveno serijsko številko in QR kodo, ki omogoča takojšnje preverjanje,številka PCD je vedno vpisana v polju 12 skupaj z digitalnim žigom pristojne carinske uprave,polje 13 izpolni in elektronsko podpiše gospodarski subjekt (poštni ali hitri prevozniki, ki imajo dovoljenje za uporabo PCD), ki nastopa v imenu izvoznika iz polja 1,v polju 13 je navedeno, da je bil dokument elektronsko podpisan (»E-SIGNED«),pod serijsko številko potrdila je naveden regionalni direktorat, ki je pristojen za preverjanje.Potrdila o gibanju blaga A.TR., elektronsko izdana v Turčiji in izpolnjena, kot je navedeno zgoraj in prikazano v vzorcu v prilogi tega dopisa, se sprejmejo ob uvozu v EU v skladu s Sklepom št. 1/2025 Odbora za carinsko sodelovanje EU-Turčija z dne 24. aprila 2025 o uporabi elektronsko izdanih potrdil o gibanju blaga A.TR [2025/1239] (UL EU L, 2025/1239, z dne 1.7.2025).V prilogi tega dopisa se nahajajo: vzorec potrdila o gibanju blaga A.TR., elektronsko izdanega v Turčijiinformacije, vidne na spletni strani za preverjanje, ki je dostopna preko QR kode v primeru, ko je potrdilo veljavnoinformacije, ki so vidne in dostopne preko QR kode, kadar je potrdilo neveljavno.Spremembe vezane na potrdilo o gibanju blaga A.TR. so posledica dejstva, da od 1. julija 2026  velja spremenjena carinska zakonodaja, po kateri pošiljke v vrednosti do 150 evrov niso več oproščene plačila carinskih dajatev, ampak se po novem za vsak izdelek v pošiljki poleg DDV obračuna tudi začasna carinska dajatev v vrednosti 3 evrov.Priloga: Vzorec potrdila o gibanju blaga A.TR.; primera strani za preverjanje, ki je...
July 28, 2026 0 Comments

Evropska unija je sprejela 21. paket omejevalnih ukrepov proti Rusiji in Belorusiji

Bistvene novosti, ki jih uvaja 21. paket omejevalnih ukrepov proti Ruski federaciji: 

  • Razširitev seznamov blaga, za katere veljajo prepovedi uvoza oziroma izvoza. 
  • Zamrznitev sredstev in prepoved finančnih transakcij s številnimi ruskimi bančnimi in finančnimi ustanovami ter platformami, ki delujejo na področju kripto sredstev.
  • Dodatne omejitve proti ruski senčni floti.
  • Dodatne omejitve proti ruskemu naftnemu sektorju, predvsem naftnim rafinerijam; uvedena je bila prepoved transakcij s petimi naftnimi trgovci, ki onemogočajo izvajanje sankcij proti Rusiji.
  • Uvedeno obvezno obveščanje glede prodaje tankerjev, ki prevažajo UZP.
  • Nove omejitve za podjetja, ki delujejo na področju zlata, diamantov, v metalurgiji in rudarstvu.
  • Prepovedi izdaje vizumov osebam, ki so služile v ruskih oboroženih silah in zasebnih vojaških formacij, ki se v Ukrajini borijo na strani Rusije.

Uvedeni ukrepi proti Rusiji so odražajo tudi v ukrepih proti Belorusiji.

July 28, 2026 0 Comments

CELEX:32023R2674R(01): Corrigendum to Regulation (EU) 2023/2674 of the European Parliament and of the Council of 22 November 2023 amending Council Regulation (EC) No 1217/2009 as regards conversion of the Farm Accountancy Data Network into a Farm Sustainability Data Network (OJ L, 2023/2674, 29.11.2023)

July 28, 2026 0 Comments

CELEX:32026D1876: Council Decision (CFSP) 2026/1876 of 23 July 2026 appointing the European Union Special Representative for the Sahel

July 28, 2026 0 Comments

CELEX:32026R1881: Regulation (EU) 2026/1881 of the European Parliament and of the Council of 24 July 2026 on a temporary derogation from certain provisions of Directive 2002/58/EC as regards the use of technologies by providers of number-independent interpersonal communications services for the processing of personal and other data for the purpose of combating online child sexual abuse (Text with EEA relevance)

July 28, 2026 0 Comments

CELEX:32023R1542R(14)

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

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

CELEX:32026D1877: Council Implementing Decision (CFSP) 2026/1877 of 28 July 2026 implementing Decision 2010/788/CFSP concerning restrictive measures in view of the situation in the Democratic Republic of the Congo

July 28, 2026 0 Comments

CELEX:32026R1880: Council Implementing Regulation (EU) 2026/1880 of 28 July 2026 implementing Article 9(1) of Regulation (EC) No 1183/2005 concerning restrictive measures in view of the situation in the Democratic Republic of the Congo

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
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