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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:62024CJ0086_SUM: Judgment of the Court (Eighth Chamber) of 2 October 2025.#CS STEEL a.s. v Generální ředitelství cel.#Request for a preliminary ruling from the Krajský soud v Ostravě – pobočka v Olomouci.#Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Determination of origin of goods – Delegated Regulation (EU) 2015/2446 – Subheading 7304 41 of the Harmonised Commodity Description and Coding System – Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel – Validity of the rule of origin applicable to steel pipes – Hot-finished pipes, subsequently cold-reduced.#Case C-86/24.

December 3, 2025 0 Comments

CELEX:62024CJ0287_SUM: Judgment of the Court (Fifth Chamber) of 10 July 2025.#Ligue royale belge pour la protection des oiseaux ASBL v Région wallonne.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Common agricultural policy – Regulation (EU) No 1307/2013 – Practices beneficial for the climate and the environment – Implementing Decision (EU) 2022/484 – Validity – Obligation to state reasons – Invasion of Ukraine by Russia – Increase in the agricultural production potential of the European Union – Derogation from certain conditions relating to the direct greening payment – Land lying fallow considered as a distinct crop and ecological focus area even if it has been grazed, harvested for production purposes or cultivated – Necessary and justif

December 3, 2025 0 Comments

CELEX:62024CJ0034: Judgment of the Court (Grand Chamber) of 2 December 2025.#Stichting Right to Consumer Justice and Stichting App Stores Claims v Apple Distribution International Ltd and Apple Inc.#Reference for a preliminary ruling – Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Article 7(2) – Special jurisdiction in matters relating to tort, delict or quasi-delict – Determination of the territorial jurisdiction of a court of a Member State – Place where the harmful event occurred – Place where the damage occurred – Representative action seeking compensation for the damage caused by anticompetitive conduct consisting of the charging by the operator of an online platform, aimed at all users in a Member State,

December 3, 2025 0 Comments

CELEX:62024CJ0034_RES:           Arrêt de la Cour (grande chambre) du 2 décembre 2025.#Stichting Right to Consumer Justice et Stichting App Stores Claims contre Apple Distribution International Ltd et Apple Inc.#Renvoi préjudiciel – Compétence judiciaire, reconnaissance et exécution des décisions en matière civile et commerciale – Règlement (UE) no 1215/2012 – Article 7, point 2 – Compétence spéciale en matière délictuelle ou quasi délictuelle – Détermination de la compétence territoriale d’une juridiction d’un État membre – Lieu où le fait dommageable s’est produit – Lieu de la matérialisation du dommage – Action représentative visant à la réparation des dommages causés par des comportements anticoncurrentiels consistant en la facturation par le gestionnaire d’une plateforme en ligne, de

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December 3, 2025 0 Comments

CELEX:62023CJ0492_RES:           Arrêt de la Cour (grande chambre) du 2 décembre 2025.#X contre Russmedia Digital SRL et Inform Media Press SRL.#Renvoi préjudiciel – Protection des données à caractère personnel – Règlement (UE) 2016/679 – Article 4, point 7 – Notion de “responsable du traitement” – Responsabilité de l’exploitant d’une place de marché en ligne pour la publication des données à caractère personnel contenues dans des annonces placées sur sa place de marché en ligne par des utilisateurs annonceurs – Article 5, paragraphe 2 – Principe de responsabilité – Article 26 – Responsabilité conjointe avec ces utilisateurs annonceurs – Article 9, paragraphe 1, et paragraphe 2, sous a) – Annonces contenant des données sensibles – Licéité du traitement – Consentement – Articles 24, 25 et

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December 3, 2025 0 Comments

CELEX:62023CJ0492: Judgment of the Court (Grand Chamber) of 2 December 2025.#X v Russmedia Digital SRL and Inform Media Press SRL.#Reference for a preliminary ruling – Protection of personal data – Regulation (EU) 2016/679 – Article 4(7) – Concept of ‘controller’ – Responsibility of the operator of an online marketplace for the publication of personal data contained in advertisements placed on its online marketplace by user advertisers – Article 5(2) – Principle of accountability – Article 26 – Joint control with user advertisers – Article 9(1) and (2)(a) – Advertisements containing sensitive data – Lawfulness of processing – Consent – Articles 24, 25 and 32 – Obligations of the controller – Prior identification of the advertisements containing such data – Prior identification of the ident

December 3, 2025 0 Comments

CELEX:62024TC0643

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December 3, 2025 0 Comments

CELEX:62024TJ0285:           Arrêt du Tribunal (première chambre) du 3 décembre 2025.#Gennady Nikolayevich Timchenko contre Conseil de l'Union européenne.#Politique étrangère et de sécurité commune – Mesures restrictives prises eu égard aux actions compromettant ou menaçant l’intégrité territoriale, la souveraineté et l’indépendance de l’Ukraine – Gel des fonds – Liste des personnes, des entités et des organismes auxquels s’applique le gel des fonds et des ressources économiques – Restrictions en matière d’admission sur le territoire des États membres – Liste des personnes, des entités et des organismes faisant l’objet de restrictions en matière d’admission sur le territoire des États membres – Maintien du nom du requérant sur les listes – Obligation de motivation – Erreur d’appréciation

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December 3, 2025 0 Comments

CELEX:62023TJ1107:           Arrêt du Tribunal (première chambre) du 3 décembre 2025.#Elena Petrovna Timchenko contre Conseil de l'Union européenne.#Politique étrangère et de sécurité commune – Mesures restrictives prises eu égard aux actions compromettant ou menaçant l’intégrité territoriale, la souveraineté et l’indépendance de l’Ukraine – Gel des fonds – Liste des personnes, des entités et des organismes auxquels s’applique le gel des fonds et des ressources économiques – Restrictions en matière d’admission sur le territoire des États membres – Liste des personnes, des entités et des organismes faisant l’objet de restrictions en matière d’admission sur le territoire des États membres – Maintien du nom du requérant sur les listes – Notion d’“association” – Article 2, paragraphe 1, in fi

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December 3, 2025 0 Comments

CELEX:62025TJ0049: Judgment of the General Court (Eighth Chamber) of 3 December 2025.#Mute Sp. z o.o. v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU figurative mark mute labs – Earlier EU figurative mark MuteDesign – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001 – Article 95(1) of Regulation 2017/1001.#Case T-49/25.

December 3, 2025 0 Comments

CELEX:62024TJ0414_RES: Judgment of the General Court (Fifth Chamber) of 3 December 2025 (Extracts).#Amer Foz v Council of the European Union.#Common foreign and security policy – Restrictive measures taken in view of the situation in Syria – Freezing of funds – Restrictions on entry into the territory of the Member States – Lists of persons, entities and bodies subject to the freezing of funds and economic resources and subject to restrictions on entry into the territory of the Member States – Maintenance of the applicant’s name on the lists – Criterion of association with a person or entity subject to restrictive measures – Fall of the regime of Bashar Al-Assad – Error of assessment.#Case T-414/24.

December 3, 2025 0 Comments

CELEX:62024TJ0318: Judgment of the General Court (Tenth Chamber) of 3 December 2025.#WS v European Commission.#Processing of personal data – Protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies – Regulation (EU) 2018/1725 – Requests made to EPSO concerning access to and processing of personal data – Error of law.#Case T-318/24.

December 3, 2025 0 Comments

CELEX:62024TJ0414_EXT: Judgment of the General Court (Fifth Chamber) of 3 December 2025 (Extracts).#Amer Foz v Council of the European Union.#Common foreign and security policy – Restrictive measures taken in view of the situation in Syria – Freezing of funds – Restrictions on entry into the territory of the Member States – Lists of persons, entities and bodies subject to the freezing of funds and economic resources and subject to restrictions on entry into the territory of the Member States – Maintenance of the applicant’s name on the lists – Criterion of association with a person or entity subject to restrictive measures – Fall of the regime of Bashar Al-Assad – Error of assessment.#Case T-414/24.

December 3, 2025 0 Comments

CELEX:62023TJ0536: Judgment of the General Court (Sixth Chamber) of 3 December 2025.#AlzChem Trostberg GmbH v European Commission.#Public health – Biocidal products – Decision not approving cyanamide as an existing active substance for use in biocidal products of product-types 3 and 18 – Regulation (EU) No 528/2012 – Transitional measures – Manifest error of assessment – Proportionality.#Case T-536/23.

December 3, 2025 0 Comments

CELEX:62024TJ0646:           Arrêt du Tribunal (chambre préjudicielle) du 3 décembre 2025.#MS KLJUČAROVCI, d. o. o. - v stečaju contre République de Slovénie.#Renvoi préjudiciel – Harmonisation des législations fiscales – Système commun de TVA – Articles 41 et 42 de la directive 2006/112/CE – Lieu d’une acquisition intracommunautaire de biens – Article 141, sous c), de la directive 2006/112 – Opération triangulaire – Mesure de simplification – Chaîne de livraisons comprenant quatre opérateurs identifiés dans trois États membres différents – Assujetti ayant ou ayant dû avoir la connaissance d’opérations constituant un abus du système de TVA.#Affaire T-646/24.

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December 3, 2025 0 Comments

CELEX:62024TJ0072:           Arrêt du Tribunal (quatrième chambre) du 3 décembre 2025.#UC contre Conseil de l'Union européenne.#Politique étrangère et de sécurité commune – Mesures restrictives prises en raison de la situation en République démocratique du Congo – Gel des fonds – Restrictions en matière d’admission sur le territoire des États membres – Listes des personnes, des entités et des organismes auxquels s’applique le gel des fonds et des ressources économiques et faisant l’objet de restrictions en matière d’admission sur le territoire des États membres – Maintien du nom du requérant sur les listes – Recours en annulation – Compétence du Conseil – Obligation de transparence – Sécurité juridique – Obligation de motivation – Erreur d’appréciation – Droits fondamentaux – Proportionna

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December 3, 2025 0 Comments

CELEX:62024TJ0617: Judgment of the General Court (Second Chamber) of 3 December 2025.#Nokia Oyj v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU figurative mark NOOKA YOUR SPACE – Earlier EU word mark NOKIA – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-617/24.

December 3, 2025 0 Comments

CELEX:62025CN0591: Case C-591/25, Užimtumo tarnyba: Request for a preliminary ruling from the Lietuvos Aukščiausiasis Teismas (Lithuania) lodged on 4 September 2025 – G. Č. v Employment Service under the Ministry of Social Security and Employment of the Republic of Lithuania

December 1, 2025 0 Comments

CELEX:62025TN0649: Case T-649/25: Action brought on 22 September 2025 – Karabakh Shipholdings Afezco v Council

December 1, 2025 0 Comments

CELEX:62025TN0648: Case T-648/25: Action brought on 22 September 2025 – Shusha Shipholdings Afezco v Council

December 1, 2025 0 Comments
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