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:62025CO0019_INF: Order of the Court (Sixth Chamber) of 4 September 2025.#Request for a preliminary ruling from the Sofiyski rayonen sad.#Case C-19/25. December 11, 2025 0 Comments	CELEX:62023CJ0803_INF: Judgment of the Court (Seventh Chamber) of 13 November 2025.#Bourbon Offshore Interoil Shipping - Navegação, Lda v European Commission.#Case C-803/23 P. December 11, 2025 0 Comments
CELEX:62024CJ0070_INF: Judgment of the Court (Sixth Chamber) of 1 August 2025.#European Commission v Kingdom of Spain.#Case C-70/24. December 11, 2025 0 Comments	CELEX:62024CJ0068_INF: Judgment of the Court (Sixth Chamber) of 1 August 2025.#European Commission v Kingdom of Belgium.#Case C-68/24. December 11, 2025 0 Comments
CELEX:62024CO0823_INF: Order of the Court (Ninth Chamber) of 10 July 2025.#KP and Others v Centro Servizi Culturali Santa Chiara.#Request for a preliminary ruling from the Tribunale ordinario di Trento.#Case C-823/24. December 11, 2025 0 Comments	CELEX:62024CJ0009_INF: Judgment of the Court (Seventh Chamber) of 13 November 2025.#Sonasurf Internacional - Shipping, Lda (Zona Franca da Madeira) and Others v European Commission.#Case C-9/24 P. December 11, 2025 0 Comments
CELEX:62024CJ0551_SUM: Judgment of the Court (Eighth Chamber) of 9 October 2025.#Deutsche Lufthansa AG v AirHelp Germany GmbH.#Request for a preliminary ruling from the Sąd Okręgowy w Krakowie.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Second indent of Article 7(1)(b) – Special jurisdiction in matters relating to a contract – Determination of the court with jurisdiction – Contract of carriage by air concluded between a consumer and a trader – Passenger’s claim for compensation arising from a delayed flight – Assignment of that claim to a collection agency – Claim for compensation brought by the assignee against the air carrier before the court for the place of the aircraft’s departure – Place of performance of the obligation December 11, 2025 0 Comments	CELEX:62025CO0148_INF: Order of the Court (Ninth Chamber) of 8 July 2025.#Emscher Aufbereitung GmbH v Hauptzollamt Duisburg.#Request for a preliminary ruling from the Finanzgericht Düsseldorf.#Case C-148/25. December 11, 2025 0 Comments
CELEX:62023CJ0238_INF: Judgment of the Court (Tenth Chamber) of 22 May 2025.#European Commission v Republic of Latvia.#Case C-238/23. December 11, 2025 0 Comments	CELEX:62025CO0178_INF: Order of the Vice-President of the Court of 15 July 2025.#EnBW Energie Baden-Württemberg AG v Hanseatic Energy Hub GmbH and European Commission.#Case C-178/25 P(I). December 11, 2025 0 Comments
CELEX:62025CO0305_INF: Order of the Court of 28 October 2025.#eBilet Polska sp. z o.o. v European Union Intellectual Property Office.#Appeal – EU trade mark – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed.#Case C-305/25 P. December 11, 2025 0 Comments	CELEX:62023CJ0806_INF: Judgment of the Court (Seventh Chamber) of 13 November 2025.#Renco Valore SpA and Others v European Commission.#Case C-806/23 P. December 11, 2025 0 Comments
CELEX:62023CJ0682_SUM: Judgment of the Court (Sixth Chamber) of 23 October 2025.#E.B.SP. Z.O.O. v K.P.SP. Z.O.O.#Request for a preliminary ruling from the Curtea de Apel Cluj.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Article 25(1) – Agreement conferring jurisdiction set out in a subcontract – Assignment of a claim arising from the contract – Enforceability of the agreement conferring jurisdiction by the assignee against the debtor of the claim – Conditions.#Case C-682/23. December 11, 2025 0 Comments	CELEX:62024CJ0573_SUM: Judgment of the Court (Eighth Chamber) of 2 October 2025.#B v Niedersächsischer Zweckverband zur Approbationserteilung (NiZzA).#Request for a preliminary ruling from the Verwaltungsgericht Oldenburg.#Reference for a preliminary ruling – Recognition of professional qualifications – Directive 2005/36/EC – Article 2 – Scope ratione personae – Directive 2004/38/EC – Article 3 – Definition of ‘beneficiaries’ – Third-country national who is the spouse of a Union citizen who has not exercised his or her right of freedom of movement – Inapplicability – Inadmissibility.#Case C-573/24. December 11, 2025 0 Comments
CELEX:62024CJ0069_INF: Judgment of the Court (Sixth Chamber) of 1 August 2025.#European Commission v Ireland.#Failure of a Member State to fulfil obligations – Article 258 TFEU – Work-life balance for parents and carers – Directive (EU) 2019/1158 – Article 20(1) – Failure to transpose and notify transposition measures – Article 260(3) TFEU – Application for the imposition of a lump sum – Criteria for establishing the amount of the penalty.#Case C-69/24. December 11, 2025 0 Comments	CELEX:62024CJ0543_INF: Judgment of the Court (Eighth Chamber) of 5 June 2025.#European Commission v Kingdom of Belgium.#Case C-543/24. December 11, 2025 0 Comments
CELEX:62024CO0687_INF: Order of the Court (Eighth Chamber) of 3 July 2025.#C.B.S.-2009 OOD v Izpalnitelen direktor na NAP.#Requests for a preliminary ruling from the Administrativen sad Sofia-grad.#Joined Cases C-687/24 and C-688/24. December 11, 2025 0 Comments	CELEX:62024CJ0322_SUM: Judgment of the Court (Eighth Chamber) of 10 July 2025.#Sánchez Romero Carvajal Jabugo, SAU v Embutidos Monells, SA.#Request for a preliminary ruling from the Juzgado de lo Mercantil de Alicante.#Reference for a preliminary ruling – EU trade mark – Directive 2008/95/EC – Article 9(1) – Action for invalidity – Bad faith on the part of the proprietor of the later trade mark when filing the application for registration of that mark – Absolute ground for invalidity – Limitation in consequence of acquiescence – Not enforceable against the proprietor of the earlier mark.#Case C-322/24. December 11, 2025 0 Comments
CELEX:62024CJ0375_SUM: Judgment of the Court (Ninth Chamber) of 1 August 2025.#Keesing Deutschland GmbH v Finanzamt für Körperschaften II.#Request for a preliminary ruling from the Finanzgericht Berlin-Brandenburg.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – National legislation using the Combined Nomenclature to establish the coverage of the category of goods subject to a reduced rate – Regulation (EEC) No 2658/87 – Combined Nomenclature – Tariff headings – Heading 4902 – Scope – Concept of ‘periodicals’ – Books containing number sudoku games and published periodically – Absence of text composed mainly of December 11, 2025 0 Comments	CELEX:62025CO0013_INF: Order of the Court (Eighth Chamber) of 1 October 2025.#OU v European Commission.#Case C-13/25 P. December 11, 2025 0 Comments

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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

CELEX:62025CO0019_INF: Order of the Court (Sixth Chamber) of 4 September 2025.#Request for a preliminary ruling from the Sofiyski rayonen sad.#Case C-19/25.

CELEX:62023CJ0803_INF: Judgment of the Court (Seventh Chamber) of 13 November 2025.#Bourbon Offshore Interoil Shipping - Navegação, Lda v European Commission.#Case C-803/23 P.

CELEX:62024CJ0070_INF: Judgment of the Court (Sixth Chamber) of 1 August 2025.#European Commission v Kingdom of Spain.#Case C-70/24.

CELEX:62024CJ0068_INF: Judgment of the Court (Sixth Chamber) of 1 August 2025.#European Commission v Kingdom of Belgium.#Case C-68/24.

CELEX:62024CO0823_INF: Order of the Court (Ninth Chamber) of 10 July 2025.#KP and Others v Centro Servizi Culturali Santa Chiara.#Request for a preliminary ruling from the Tribunale ordinario di Trento.#Case C-823/24.

CELEX:62024CJ0009_INF: Judgment of the Court (Seventh Chamber) of 13 November 2025.#Sonasurf Internacional - Shipping, Lda (Zona Franca da Madeira) and Others v European Commission.#Case C-9/24 P.

CELEX:62025CO0148_INF: Order of the Court (Ninth Chamber) of 8 July 2025.#Emscher Aufbereitung GmbH v Hauptzollamt Duisburg.#Request for a preliminary ruling from the Finanzgericht Düsseldorf.#Case C-148/25.

CELEX:62023CJ0238_INF: Judgment of the Court (Tenth Chamber) of 22 May 2025.#European Commission v Republic of Latvia.#Case C-238/23.

CELEX:62025CO0178_INF: Order of the Vice-President of the Court of 15 July 2025.#EnBW Energie Baden-Württemberg AG v Hanseatic Energy Hub GmbH and European Commission.#Case C-178/25 P(I).

CELEX:62023CJ0806_INF: Judgment of the Court (Seventh Chamber) of 13 November 2025.#Renco Valore SpA and Others v European Commission.#Case C-806/23 P.

CELEX:62024CJ0543_INF: Judgment of the Court (Eighth Chamber) of 5 June 2025.#European Commission v Kingdom of Belgium.#Case C-543/24.

CELEX:62024CO0687_INF: Order of the Court (Eighth Chamber) of 3 July 2025.#C.B.S.-2009 OOD v Izpalnitelen direktor na NAP.#Requests for a preliminary ruling from the Administrativen sad Sofia-grad.#Joined Cases C-687/24 and C-688/24.

CELEX:62025CO0013_INF: Order of the Court (Eighth Chamber) of 1 October 2025.#OU v European Commission.#Case C-13/25 P.

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