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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:62023CO0141(05): Order of the Court (Sixth Chamber) of 20 November 2025.#Telefónica de España, SA v European Commission.#Taxation of costs.#Case C-141/23 P (R) - DEP.

November 29, 2025 0 Comments

CELEX:62024CJ0525: Judgment of the Court (Sixth Chamber) of 27 November 2025.#Santander Renta Variable España Pensiones, Fondo de Pensiones v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Taxation – Corporation tax on dividends – Legal person governed by Spanish law, taxable person not resident in Portugal – Withholding tax – Exemption – Standard of proof – Certificate attesting that the conditions for exemption are satisfied – Article 65 TFEU – Overriding reasons in the public interest – Effectiveness of fiscal supervision – Effective collection of tax – Cooperation and mutual assistance between the comp

November 29, 2025 0 Comments

CELEX:62025TO0482_INF: Order of the President of the General Court of 5 September 2025.#Association des Juristes pour le Respect du Droit International (JURDI) v Council of the European Union and European Commission.#Case T-482/25 R.

November 29, 2025 0 Comments

CELEX:62024TJ0409_INF: Judgment of the General Court (Fifth Chamber) of 24 September 2025.#Al-Aqeelah Takaful Insurance Company v Council of the European Union.#Common foreign and security policy – Restrictive measures adopted against Syria – Freezing of funds – List of persons, entities and bodies subject to the freezing of funds and economic resources – Maintenance of the applicant’s name on the list – Action for annulment – Time limit for bringing proceedings – Partial inadmissibility – Obligation to state reasons – Error of assessment – Right to property – Freedom to conduct a business – Proportionality.#Case T-409/24.

November 29, 2025 0 Comments

CELEX:62024TJ0604_INF: Judgment of the General Court (Fifth Chamber) of 3 September 2025.#Vyacheslav Aleksandrovich Boguslayev v Council of the European Union.#Case T-604/24.

November 29, 2025 0 Comments

CELEX:62024CJ0509: Judgment of the Court (Ninth Chamber) of 27 November 2025.#Investcapital Ltd v M.H.S.#Request for a preliminary ruling from the Juzgado de Primera Instancia e Instrucción de Arucas.#Reference for a preliminary ruling – Unfair terms in consumer contracts – Directive 93/13/EEC – Article 6(1) – Article 7(1) – Contract concerning a bank account – Order for payment procedure – Review of the court’s own motion of whether contractual terms are unfair – Proposal by the court to reduce the claim by the amount corresponding to the application of a term considered to be unfair – Acceptance by the seller or supplier and possibility to claim that amount in subsequent proceedings – Principle of effectiveness – Participation of the consumer in the review of whether a contractual term i

November 29, 2025 0 Comments

CELEX:62022TJ0643_INF: Judgment of the General Court (First Chamber) of 10 September 2025.#Viktor Fedorovych Yanukovych v Council of the European Union.#Common foreign and security policy – Restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – Freezing of funds – Restrictions on entry into the territories of the Member States – List of persons, entities and bodies subject to the freezing of funds and economic resources and subject to restrictions on entry into the territories of the Member States – Inclusion and maintenance of the applicant’s name on the list – Article 2(1)(a) of Decision 2014/145/CFSP – Article 3(1)(a) of Regulation (EU) No 269/2014 – Error of assessment.#Case T-643/22.

November 29, 2025 0 Comments

CELEX:62024TJ0516_INF: Judgment of the General Court (Third Chamber) of 10 September 2025.#Vintae Luxury Wine Specialists SLU v European Union Intellectual Property Office.#Case T-516/24.

November 29, 2025 0 Comments

CELEX:62024CJ0137: Judgment of the Court (First Chamber) of 27 November 2025.#Michael Heßler v European Commission.#Appeal – Civil service – Staff Regulations of Officials of the European Union – Pre-litigation procedure – Article 90 – Concept of an act adversely affecting an official – Tax for the benefit of the European Union – Regulation (EEC, Euratom, ECSC) No 260/68 – Article 3 – Tax abatement for a dependent child – Conditions for granting – Concept of ‘dependent child’ – Annex VII to the Staff Regulations – Article 2 – Dependent child allowance.#Case C-137/24 P.

November 29, 2025 0 Comments

CELEX:62024CC0565: Opinion of Advocate General Szpunar delivered on 27 November 2025.###

November 29, 2025 0 Comments

CELEX:62024CJ0643: Judgment of the Court (Eighth Chamber) of 27 November 2025.#Manuel Costa Filhos, Lda. v Oü Wine Port of Paldiski.#Request for a preliminary ruling from the Supremo Tribunal de Justiça.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Rights of the defence – Regulation (EC) No 805/2004 – European Enforcement Order for uncontested claims – Article 20 – Enforcement procedure – Jurisdiction of the courts of the Member State of enforcement – Articles 21 and 23 – Grounds for the refusal, stay or limitation of enforcement – Regulation (EC) No 1393/2007 – Service of judicial and extrajudicial documents – Article 8 – Refusal to accept the document – Failure to provide a translation into either a language which the addressee understands or the official

November 29, 2025 0 Comments

CELEX:62023CJ0729: Judgment of the Court (Sixth Chamber) of 27 November 2025.#Kingdom of Spain v European Commission.#Case C-729/23 P.

November 29, 2025 0 Comments

CELEX:62024CJ0539: Judgment of the Court (First Chamber) of 27 November 2025.#Mikroregion Porta Bohemica v Odvolací finanční ředitelství.#Reference for a preliminary ruling – Protection of the European Union’s financial interests – Regulation (EC, Euratom) No 2988/95 – Concept of ‘irregularity’ – Article 1(2) – Limitation periods – Article 3 – Starting point and duration of the limitation periods – Project co-financed through EU resources.#Case C-539/24.

November 29, 2025 0 Comments

CELEX:62024CC0421: Opinion of Advocate General Szpunar delivered on 27 November 2025.###

November 29, 2025 0 Comments

CELEX:62024TO0295_INF: Order of the General Court (Second Chamber) of 7 April 2025.#Skechers USA, Inc. II v European Union Intellectual Property Office.#EU trade mark – Application for EU word mark JUST SLIP IN – Absolute grounds for refusal – Descriptive character – No distinctive character – Article 7(1)(b) and (c) of Regulation (EU) 2017/1001 – Obligation to state reasons – Article 94(1) of Regulation 2017/1001 – Equal treatment – Principle of good administration – Articles 20 and 41 of the Charter of Fundamental Rights – Action manifestly lacking any foundation in law.#Case T-295/24.

November 29, 2025 0 Comments

CELEX:62023TJ1024_INF: Judgment of the General Court (Third Chamber) of 3 September 2025.#London EV Co. Ltd v European Commission.#Environment – Regulation (EU) 2019/631 – Carbon dioxide emission performance standards – New passenger cars – Commission Decision specifying the values relating to the performance of manufacturers and pools of manufacturers of new passenger cars and new light commercial vehicles for 2021 – Scope – Special purpose vehicle – Wheelchair accessible vehicle – Equal treatment – Proportionality – Legitimate expectations – Obligation to state reasons – Plea of illegality).#Case T-1024/23.

November 29, 2025 0 Comments

CELEX:62024CC0412: Opinion of Advocate General Emiliou delivered on 27 November 2025.###

November 29, 2025 0 Comments

CELEX:62024TJ0235_INF: Judgment of the General Court (Fifth Chamber) of 18 June 2025.#Milan Zver v European Commission.#Case T-235/24.

November 29, 2025 0 Comments

CELEX:62024TO0379_INF: Order of the General Court (Second Chamber) of 11 June 2025.#MSG Frucht GmbH v European Union Intellectual Property Office.#Case T-379/24.

November 29, 2025 0 Comments

CELEX:62024TJ0553_INF: Judgment of the General Court (Second Chamber) of 16 July 2025.#Abacus Research AG v European Union Intellectual Property Office.#Case T-553/24.

November 29, 2025 0 Comments
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