Išči

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:32026D05003: Council Decision of 22 September 2026 replacing an alternate member of the Management Board of the European Foundation for the improvement of living and working conditions for Germany

September 28, 2026 0 Comments

CELEX:32025L2456R(01)

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

CELEX:62024TJ0455: Judgment of the General Court (Fifth Chamber) of 23 September 2026 (Extracts).#Advanz Pharma Ltd v European Commission.#Public health – Medicinal products for human use – Orphan medicinal product for human use Ocaliva – obeticholic acid – Revocation of the conditional marketing authorisation – Procedure for review – Procedure initiated without awaiting the outcome of the renewal procedure – Consultation of an ad-hoc expert group by the EMA’s Committee for Medicinal Products for Human Use – Impartiality of the experts consulted – Declaration of a conflict of interest – Procedural defect – Principle of sound administration – Article 116 of Directive 2001/83/EC, as amended by Directive 2004/27/EC – Manifest errors of assessment – Legitimate expectations – Proportionality –

September 26, 2026 0 Comments

CELEX:62026TO0365: Order of the President of the General Court of 23 September 2026.#Europäisch-Iranische Handelsbank AG v Council of the European Union.#Interim relief – Common foreign and security policy – Restrictive measures against Iran – Freezing of funds – Application for suspension of operation – Lack of urgency.#Case T-365/26 R.

September 26, 2026 0 Comments

CELEX:62025TO0375(01):           Beschluss des Gerichts (Dritte Kammer) vom 21. September 2026.#Renate Holzeisen gegen Europäische Kommission.#Nichtigkeitsklage – Humanarzneimittel – Verordnung (EG) Nr. 726/2004 – Genehmigung für das Inverkehrbringen von Kostaive‑Zapomeran – Fehlende Klagebefugnis – Keine unmittelbare Betroffenheit – Unzulässigkeit.#Rechtssache T-375/25.

This document does not exist in English.
September 26, 2026 0 Comments

CELEX:62026TO0222:           Beschluss des Gerichts (Zweite Kammer in der Besetzung mit fünf Richtern) vom 14. September 2026.#Ryanair DAC u. a. gegen CJ u. a.#Streichung.#Verbundene Rechtssachen T-222/26, T-224/26 und T-225/26.

This document does not exist in English.
September 26, 2026 0 Comments

CELEX:32023D0432R(06):           Rectificatif à la décision (PESC) 2023/432 du Conseil du 25 février 2023 modifiant la décision 2014/145/PESC concernant des mesures restrictives eu égard aux actions compromettant ou menaçant l’intégrité territoriale, la souveraineté et l’indépendance de l’Ukraine (JO L 59 I du 25.2.2023)

The corrigendum does not concern the English version.
September 25, 2026 0 Comments

CELEX:32026D05012: Council Decision of 22 September 2026 replacing a member of the Management Board of the European Foundation for the improvement of living and working conditions for Czechia

September 25, 2026 0 Comments

CELEX:32026D05009: Council Decision of 22 September 2026 replacing a member of the Management Board of the European Foundation for the improvement of living and working conditions for Lithuania

September 25, 2026 0 Comments

CELEX:32026D05011: Council Decision of 22 September 2026 replacing an alternate member of the Management Board of the European Centre for the Development of Vocational Training (Cedefop) for Malta

September 25, 2026 0 Comments

CELEX:32026D05013: Council Decision of 22 September 2026 replacing an alternate member of the Management Board of the European Foundation for the improvement of living and working conditions for Czechia

September 25, 2026 0 Comments

CELEX:32023R0429R(05):           Rectificatif au règlement d’exécution (UE) 2023/429 du Conseil du 25 février 2023 mettant en œuvre le règlement (UE) n° 269/2014 concernant des mesures restrictives eu égard aux actions compromettant ou menaçant l’intégrité territoriale, la souveraineté et l’indépendance de l’Ukraine (JO L 59 I du 25.2.2023)

The corrigendum does not concern the English version.
September 25, 2026 0 Comments

CELEX:62024CJ0421_SUM: Judgment of the Court (Second Chamber) of 16 July 2026.#Autorità per le Garanzie nelle Comunicazioni (AGCOM) v Google Ireland Limited.#Reference for a preliminary ruling – Directive 2000/31/EC – Article 1(5) – Scope – Exclusion of gambling activities – Advertising of gambling – Hosting such advertising – Article 14 – Liability regime for hosting service providers – Active role – Commercial contract concluded between a hosting service provider and a recipient of the service.#Case C-421/24.

September 24, 2026 0 Comments

CELEX:62025CJ0277_SUM: Judgment of the Court (Ninth Chamber) of 25 June 2026.#Helpfind Funding SARL and Others v Towarzystwo Ubezpieczeń i Reasekuracji ALLIANZ Polska S.A. and Others.#Reference for a preliminary ruling – Insurance against civil liability in respect of the use of motor vehicles – Directive 2009/103/EC – Article 1(2) and Articles 3, 18 and 28 – Concept of ‘injured party’ – Assignment to a professional of claims arising from insurance against civil liability in respect of motor vehicles by persons who have suffered material damage as a result of road traffic accidents – Legal standing of the assignee to enforce the payment of the assigned claim from the insurance undertakings concerned.#Case C-277/25.

September 24, 2026 0 Comments

CELEX:62025CJ0510_SUM: Judgment of the Court (Ninth Chamber) of 10 September 2026.#T.Z. and D.Z. v Bank S.A.#Request for a preliminary ruling from the Sąd Okręgowy w Warszawie.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Article 6(1) and Article 7(1) – Mortgage loan agreement denominated in a foreign currency and containing unfair terms – Effects of a term being found to be unfair – Contract declared void – Action brought by the consumer for repayment of the amounts paid under the contract – Claim of the seller or supplier corresponding to the amount of capital lent – National case-law providing for the set-off ex officio of reciprocal claims of the parties to a void agreement – National case-law providing for the cr

September 24, 2026 0 Comments

CELEX:62025CO0872_SUM: Order of the Court of 30 June 2026.#European Union Agency for the Cooperation of Energy Regulators v Swissgrid AG.#Appeal – Regulation (EU) 2017/2195 – European Union Agency for the Cooperation of Energy Regulators (ACER) – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request demonstrating that an issue is significant with respect to the unity, consistency or development of EU law – Appeal allowed to proceed.#Case C-872/25 P.

September 24, 2026 0 Comments

CELEX:62025CJ0139_SUM: Judgment of the Court (First Chamber) of 17 September 2026.#Administración General del Estado v Ishares Europe EFT.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Taxation of dividends received by an investment fund – Tax rate – Difference in treatment between resident and non-resident investment funds – Bilateral tax convention for the avoidance of double taxation – Neutralisation of a possible restriction on the free movement of capital by means of the convention.#Case C-139/25.

September 24, 2026 0 Comments

CELEX:62024CJ0498_SUM: Judgment of the Court (Tenth Chamber) of 3 September 2026.#Çolakoğlu Metalurji AŞ and Çolakoğlu Dış Ticaret AŞ v European Commission.#Appeal – Dumping – Implementing Regulation (EU) 2021/1100 – Imports of certain hot-rolled flat products of iron, non-alloy or other alloy steel originating in Türkiye – Definitive anti-dumping duty – Regulation (EU) 2016/1036 – Comparison between the export price and the normal value – Adjustments – Article 2(10)(i) – Commissions – Functions similar to those of an agent working on a commission basis – Single economic entity – Criteria – Rules of evidence – Article 2(10)(j) – Conversion of currencies – Exchange rate applicable – Foreign currency risk hedging contract.#Case C-498/24 P.

September 24, 2026 0 Comments

CELEX:62025CJ0223_SUM: Judgment of the Court (First Chamber) of 17 September 2026.#BT and CY v Finanzamt Siegburg.#Request for a preliminary ruling from the Finanzgericht Köln.#Reference for a preliminary ruling – Taxation – Income tax – Agreement between the European Union and the Swiss Confederation on the free movement of persons – Equal treatment – Nationality – Residence – Tax advantages – Deductibility of certain expenses incurred by the taxpayer in relation to his or her household – Restriction to expenditure relating to households situated in a Member State or in a State party to the Agreement on the European Economic Area (EEA) – Justification.#Case C-223/25.

September 24, 2026 0 Comments

CELEX:62025CJ0261_SUM: Judgment of the Court (Ninth Chamber) of 2 July 2026.#Bank BPH S.A. and Raiffeisen Bank International AG v AS and Others.#References for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Article 6(1) and Article 7(1) – Unfair terms in consumer contracts – Effects of a term being found to be unfair – Contract found to be null and void – Action for restitution brought by the seller or supplier – Limitation period for the seller or supplier’s action – Point from which time runs – Principle of equivalence – Principle of effectiveness – Principle of legal certainty – Principle of proportionality – Right to effective legal protection – Unjust enrichment.#Joined Cases C-261/25 and C-262/25.

September 24, 2026 0 Comments
RSS
First3839404143454647Last