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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:32025D2586: Council Decision (CFSP) 2025/2586 of 15 December 2025 amending Decision (CFSP) 2017/2074 concerning restrictive measures in view of the situation in Venezuela

December 16, 2025 0 Comments

Predizpolnitev obračuna DDV za november 2025

Če je davčni zavezanec v novembru 2025 opravljal transakcije znotraj Unije, za kar je dolžan predložiti rekapitulacijsko poročilo, morata biti evidenci predloženi do vključno 17. 12. 2025, da bo davčni organ sestavil predizpolnjen obračun DDV za november 2025. Če davčni zavezanec ni dolžan predložiti rekapitulacijskega poročila za november 2025, morata biti evidenci predloženi do vključno 24. 12. 2025, da bo davčni organ sestavil predizpolnjen obračun DDV za november 2025.

Davčni organ namreč na podlagi predloženih podatkov iz evidenc sestavi predizpolnjen obračun DDV za davčnega zavezanca, ki predloži evidenci davčnemu organu najpozneje tri delovne dni pred potekom roka za predložitev obračuna DDV, če davčni zavezanec sam še ni predložil obračuna DDV za zadevno davčno obdobje. 

December 15, 2025 0 Comments

CBAM po zaključku prehodnega obdobja

December 15, 2025 0 Comments

CBAM po zaključku prehodnega obdobja

December 15, 2025 0 Comments

Operativne smernice ICS2

December 15, 2025 0 Comments

Operativne smernice ICS2

December 15, 2025 0 Comments

Kratka vprašanja in odgovori Evidenca obračunanega DDV in evidenca odbitka DDV

December 15, 2025 0 Comments

CELEX:62024CA0087: Case C-87/24, Gaso and Conexus Baltic Grid: Judgment of the Court (Fourth Chamber) of 23 October 2025 (request for a preliminary ruling from the Administratīvā apgabaltiesa – Latvia) – AS Gaso, AS Conexus Baltic Grid v Sabiedrisko pakalpojumu regulēšanas komisija (Reference for a preliminary ruling – Approximation of laws – Natural gas – Directive 2009/73/EC – Article 41(8) – Concept of an appropriate incentive – Regulation (EC) No 715/2009 – Article 13(1) – Concept of an appropriate return on investments – Transmission and distribution networks – Storage facility – Criteria to be taken into account for setting natural gas transmission and distribution tariffs fixed by the national regulatory authority – Rate of return on capital – Obligation of consistent interpretation

December 15, 2025 0 Comments

CELEX:62024CA0267: Case C-267/24, Кanevi Komers DS: Judgment of the Court (Ninth Chamber) of 23 October 2025 (request for a preliminary ruling from the Administrativen sad – Varna – Bulgaria) – Kanevi Komers DS EOOD v Zamestnik izpalnitelen direktor na Darzhaven fond Zemedelie (Reference for a preliminary ruling – Agriculture – Common Agricultural Policy (CAP) – Direct support schemes – Delegated Regulation (EU) No 640/2014 – Article 15(1) – Exceptions from the application of administrative penalties – Incorrect aid application – Withdrawal of such an application – Notification to the competent national authorities – Administrative penalties in cases of over-declaration of areas – Penalties under Article 19a of Delegated Regulation No 640/2014 – Applicability of that article following the

December 15, 2025 0 Comments

CELEX:62025TN0766: Case T-766/25: Action brought on 5 November 2025 – NR v Commission

December 15, 2025 0 Comments

CELEX:62024TA0530: Case T-530/24: Judgment of the General Court of 29 October 2025 – FU v Parliament (Civil service – Officials – Social security – Article 73 of the Staff Regulations – Accident – Rejection of the accident report – Out of time submission of the accident report – Failure to observe the period of 10 working days from the occurrence of the accident – Concept of lawful reason)

December 15, 2025 0 Comments

CELEX:62025CN0411: Case C-411/25 P: Appeal brought on 20 June 2025 by the European Union Intellectual Property Office against the judgment of the General Court (Second Chamber) delivered on 30 April 2025 in Case T-242/24, Versiontech v EUIPO

December 15, 2025 0 Comments

CELEX:62024CA0232: Case C-232/24, Kosmiro: Judgment of the Court (First Chamber) of 23 October 2025 (request for a preliminary ruling from the Korkein hallinto-oikeus – Finland) – in the proceedings brought by A Oy (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Exemption relating to the granting of credit – Article 135(1)(b) – Exemption relating to financial transactions – Debt collection – Article 135(1)(d) – Trade factoring – Invoice factoring)

December 15, 2025 0 Comments

CELEX:62023CA0281: Joined Cases C-281/23 P and C-282/23 P: Judgment of the Court (Second Chamber) of 23 October 2025 – Polskie sieci elektroenergetyczne S.A., RTE Réseau de transport d’électricité, Svenska kraftnät, TenneT TSO BV v European Union Agency for the Cooperation of Energy Regulators (ACER) (Appeal – Internal market for electricity – Regulation (EU) 2019/942 – Board of Appeal of the European Union Agency for the Cooperation of Energy Regulators (ACER) – Regulation (EU) 2017/2195 – Articles 20, 21 and 37 – Balancing electricity – Transmission system operators – Establishment of European platforms for the exchange of balancing energy – European platform for the exchange of balancing energy from frequency restoration reserves with manual activation (mFRR platform) – European platfor

December 15, 2025 0 Comments

CELEX:62024TA0375: Case T-375/24: Judgment of the General Court of 29 October 2025 – European Lotto and Betting v EUIPO – Multi-State Lottery Association (Powerball) (EU trade mark – Invalidity proceedings – EU word mark Powerball – Absolute ground for invalidity – Article 52(1)(b) of Regulation (EC) No 207/2009 – Bad faith)

December 15, 2025 0 Comments

CELEX:62025CN0587: Case C-587/25, NOI Varna: Request for a preliminary ruling from the Administrativen sad – Varna (Bulgaria) lodged on 5 September 2025 – I.M.I. v Direktor na Teritorialno podelenie Varna na Natsionalen osiguritelen institut

December 15, 2025 0 Comments

CELEX:62023CA0294: Case C-294/23 P: Judgment of the Court (Fourth Chamber) of 23 October 2025 – Bulgaria v Commission (Undue expenditure financed by the EAGF) (Appeal – Common agricultural policy (CAP) – European Agricultural Guarantee Fund (EAGF) and European Agricultural Fund for Rural Development (EAFRD) – Implementing Decision (EU) 2021/261 – Expenditure excluded from EU financing – Expenditure incurred by the Republic of Bulgaria – Regulation (EU) No 1306/2013 – Article 52 – Conformity clearance procedure – Article 54 – Undue payments following the occurrence of irregularity or negligence – No recovery by the Member State concerned – European Anti-Fraud Office (OLAF) investigation report)

December 15, 2025 0 Comments

CELEX:62023TA0590: Case T-590/23: Judgment of the General Court of 29 October 2025 – De Capitani v Council (Access to documents – Regulation (EC) No 1049/2001 – Working documents issued by the General Secretariat of the Council concerning two legislative proposals pending at the time of the request for access – Partial refusal of access – Exception relating to the protection of the decision-making process – Action for annulment – No publication, in the Council’s register, of documents to which access was granted pursuant to a request – Absence of a challengeable act – Inadmissibility)

December 15, 2025 0 Comments

CELEX:62024CA0002: Case C-2/24 P: Judgment of the Court (Fourth Chamber) of 23 October 2025 – Teva Pharmaceutical Industries and Cephalon v Commission (Appeal – Competition – Article 101 TFEU – Agreements, decisions and concerted practices – Market for modafinil – Patent settlement agreement between two pharmaceutical companies for the purpose of delaying a generic version of modafinil being brought to the market – Decision finding an infringement of Article 101 TFEU – Criteria for assessment – Restriction by object)

December 15, 2025 0 Comments

CELEX:62025CN0501: Case C-501/25, Partido Popular de Andalucía: Request for a preliminary ruling from the Audiencia Provincial de Sevilla (Spain) lodged on 17 July 2025 – Criminal proceedings against Tamara and Others

December 15, 2025 0 Comments
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