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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.


 

Nedostopnost aplikacije EU portala - CBAM, 11. 11. 2025

Danes, 11. 11. 2025, od 12.00 do18.00 bo zaradi vzdrževalnih del na strani EU nedostopen evropski sistem CBAM.

November 11, 2025 0 Comments

CELEX:32025D2307: Council Decision (EU) 2025/2307 of 13 October 2025 on the signing, on behalf of the European Union, of the United Nations Convention against Cybercrime; Strengthening International Cooperation for Combating Certain Crimes Committed by Means of Information and Communications Technology Systems and for the Sharing of Evidence in Electronic Form of Serious Crimes

November 11, 2025 0 Comments

CELEX:32025D2304: Political and Security Committee Decision (CFSP) 2025/2304 of 5 November 2025 on the appointment of the EU Force Commander for the European Union military operation in Bosnia and Herzegovina and repealing Decision (CFSP) 2024/2667 (BiH/41/2025)

November 11, 2025 0 Comments

Nedostopnost evropskih sistemov, 11. 11. 2025

V torek, 11. 11. 2025, od 18.00 do 20.00, bo zaradi vzdrževalnih del na strani EU nedostopen EU portal za področja:

  • eBTI (dovoljenja zavezujoče tarifne informacije),
  • eAEO (pridobitev statusa pooblaščenega gospodarskega subjekta),
  • INF (zahtevki za informativne liste),
  • PoUS (dokazila o carinskem statusu unijskega blaga),
  • REX (zahtevki za registracijo izvoznika),
  • CDS (carinska dovoljenja)
November 10, 2025 0 Comments

Seznam kod napak FATCA

November 10, 2025 0 Comments

Pozivanje za predložitev RP-O trimesečnih davčnih zavezancev

Davčni zavezanec, katerega davčno obdobje je trimesečje, predloži obračun za trimesečno obdobje, medtem ko se rekapitulacijsko poročilo (RP-O) predloži za mesečno obdobje poročanja. RP-O se predloži le za mesec, v katerem davčni zavezanec opravi dobave, ki so predmet poročanja oziroma ko mora poročati o popravkih za pretekla obdobja poročanja. 

Če trimesečni davčni zavezanec izkaže v obračunu DDV-O dobave v polju 12, v primeru, če ne predloži RP-O za vse tri mesece oz. ni imel dobav v EU v vseh treh mesecih, prejme poziv za mesece, za katere RP-O ni predložil. Navedeno v praksi pomeni, da so npr. poziv za predložitev RP-O za obdobje september 2025 prejeli tudi trimesečni davčni zavezanci, ki niso predložili RP-O za obdobje september 2025 (ker niso imeli dobav v EU), so pa predložili npr. RP-O za julij in/ali avgust 2025. 

Davčne zavezance obveščamo, da če so bili RP-O za mesece znotraj trimesečnega davčnega obdobja že ustrezno predloženi, da pozive za RP-O za obdobje poročanja, ki je znotraj trimesečnega davčnega obdobja, za katerega niso dolžni predložiti RP-O, štejejo za brezpredmetne.

November 10, 2025 0 Comments

CELEX:62020TB0771(01): Case T-771/20 RENV: Order of the General Court of 25 September 2025 – KS and KD v Council and Others (Actions for damages – Common foreign and security policy – Damage resulting from the alleged infringement of fundamental rights – Serious offences committed in Kosovo in 1999 – European Union Rule of Law Mission in Kosovo (Eulex Kosovo) – Failure to meet formal requirements – Article 76(d) of the Rules of Procedure – Manifest inadmissibility in part – Non-attributability of the alleged omissions – Action in part manifestly lacking any foundation in law)

November 10, 2025 0 Comments

CELEX:62025CN0574: Case C-574/25, Balneari Rimini II: Request for a preliminary ruling from the Giudice di pace di Rimini (Italy) lodged on 2 September 2025 – Balneari Rimini v Comune di Rimini

November 10, 2025 0 Comments

CELEX:62023CA0764: Joined Cases C-764/23 to C-766/23, Cairo Network and Others: Judgment of the Court (Third Chamber) of 11 September 2025 (request for a preliminary ruling from the Consiglio di Stato – Italy) – Cairo Network Srl (C-764/23), Europa Way Srl (C-765/23), Persidera SpA (C-766/23) v Ministero delle Imprese e del Made in Italy, Autorità per le Garanzie nelle Comunicazioni and Others (Reference for a preliminary ruling – Electronic communications networks and services – Directives 2002/20/EC, 2002/21/EC and 2002/77/EC – Rights to use digital terrestrial broadcasting radio frequencies for radio and television – Conversion of rights of use – Granting of rights of use – Judicial protection – Independence of national regulatory authorities)

November 10, 2025 0 Comments

CELEX:62024CA0038: Case C-38/24, Bervidi: Judgment of the Court (First Chamber) of 11 September 2025 (request for a preliminary ruling from the Corte suprema di cassazione – Italy) – G.L. v AB SpA (Reference for a preliminary ruling – Social policy – United Nations Convention on the Rights of Persons with Disabilities – Articles 2, 5 and 7 – Articles 21, 24 and 26 of the Charter of Fundamental Rights of the European Union – Directive 2000/78/EC – Equal treatment in employment and occupation – Article 1 – Article 2(1) and (2)(b) – Prohibition of discrimination on grounds of disability – Indirect discrimination – Difference of treatment in respect of an employee who does not himself or herself have a disability but cares for his or her child who has a disability – Article 5 – Employer’s obli

November 10, 2025 0 Comments

CELEX:62025CN0615: Case C-615/25 P: Appeal brought on 16 September 2025 by Planistat Europe and Mr Hervé-Patrick Charlot against the judgment of the General Court (Eighth Chamber) delivered on 16 July 2025 in Case T-735/20 RENV, Planistat Europe and Charlot v Commission

November 10, 2025 0 Comments

CELEX:62023TA1101: Case T-1101/23: Judgment of the General Court of 24 September 2025 – AQ v ECHA (Access to documents – Regulation (EC) No 1049/2001 – Document relating to notifications for the export of dangerous chemicals which are prohibited or severely restricted within the European Union – Decision of ECHA to grant access to a third party – Exception relating to the protection of commercial interests – Proportionality)

November 10, 2025 0 Comments

CELEX:62024TB0568: Case T-568/24: Order of the General Court of 25 September 2025 – VTB Bank v ECB (Action for annulment – Economic and monetary policy – Prudential supervision of credit institutions – Withdrawal of a credit institution’s authorisation – Reputation of the acquirer of a credit institution – Standing of a shareholder to bring proceedings – Lack of direct concern – Inadmissibility – Application for a direction to be issued – Manifest lack of jurisdiction)

November 10, 2025 0 Comments

CELEX:62025TN0589: Case T-589/25: Action brought on 23 August 2025 – ZA v EIB

November 10, 2025 0 Comments

CELEX:62023TA0390: Case T-390/23: Judgment of the General Court of 24 September 2025 – Barry’s Bootcamp v EUIPO – Hummel (Device of two horizontal black chevrons) (EU trade mark – Revocation proceedings – EU figurative mark representing two horizontal black chevrons – Action for annulment – Time limits for instituting proceedings – Admissibility – Genuine use of the mark – Article 18(1)(a) and Article 58(1)(a) of Regulation (EU) 2017/1001 – Nature of use of the mark – Form differing in elements that do not alter the distinctive character of the mark – Obligation to state reasons – Article 94(1) of Regulation 2017/1001)

November 10, 2025 0 Comments

CELEX:62023TA0351: Case T-351/23: Judgment of the General Court of 24 September 2025 – Kern Pharma v Commission (Medicinal products for human use – Variation of the marketing authorisation for Tecfidera – Dimethyl fumarate, a medicinal product for human use – Directive 2001/83/EC – Article 14(11) of Regulation (EC) No 726/2004 – Article 266 TFEU)

November 10, 2025 0 Comments

CELEX:62025CN0649: Case C-649/25: Action brought on 2 October 2025 – European Commission v Slovak Republic

November 10, 2025 0 Comments

CELEX:62024TA0552: Case T-552/24: Judgment of the General Court of 24 September 2025 – Lami v Frontex (Civil service – Contract staff – Frontex staff – Annual leave – Articles 56a and 57 of the Staff Regulations – Shift work – Deduction of days of leave – Equal treatment)

November 10, 2025 0 Comments

CELEX:62025TN0631: Case T-631/25: Action brought on 15 September 2025 – Salumanus v EUIPO – Heyoptics (lightoptics)

November 10, 2025 0 Comments

CELEX:62025TN0661: Case T-661/25: Action brought on 27 September 2025 – De Capitani v EUAA

November 10, 2025 0 Comments
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