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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:62024CC0458: Opinion of Advocate General Szpunar delivered on 16 October 2025.###

October 16, 2025 0 Comments

CELEX:62024CJ0218:           Arrêt de la Cour (septième chambre) du 16 octobre 2025.#Felicísima contre Iberia Líneas Aéreas de España, Sociedad Anónima Operadora, Sociedad Unipersonal et IATA España SLU.#Renvoi préjudiciel – Transport aérien – Convention de Montréal – Article 17, paragraphe 2 – Notion de “bagages” – Article 22, paragraphe 2 – Responsabilité des transporteurs aériens en cas de perte de bagages – Perte d’un animal de compagnie d’un passager – Indemnisation du préjudice moral.#Affaire C-218/24.

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October 16, 2025 0 Comments

CELEX:62024CJ0510:           Arrêt de la Cour (septième chambre) du 16 octobre 2025.#PROFIL-COPY 2002 Irodatechnikai Kft. contre Közigazgatási és Területfejlesztési Minisztérium.#Renvoi préjudiciel – Cohésion économique, sociale et territoriale – Fonds de l’Union européenne – Gestion et contrôle – Obligation pour les États membres de prendre des dispositions pour assurer un examen efficace des plaintes concernant les Fonds – Législation nationale excluant tout recours juridictionnel contre une décision ordonnant le remboursement d’une subvention de l’Union en raison d’une irrégularité – Charte des droits fondamentaux de l’Union européenne – Article 47 – Droit à un recours effectif.#Affaire C-510/24.

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October 16, 2025 0 Comments

CELEX:62024CJ0659:           Urteil des Gerichtshofs (Siebte Kammer) vom 16. Oktober 2025.#A-GmbH & Co. KG gegen Hauptzollamt C.#Vorlage zur Vorabentscheidung – Antidumpingverfahren – Ausgeweiteter Antidumpingzoll – Befreiung der Einfuhren bestimmter Fahrradteile mit Ursprung in China – Befreiung für die Einfuhr geringer Mengen durch Kleinunternehmen – Schwelle von 300 Stück eines bestimmten wesentlichen Fahrradteils, die von einer Partei zur Überführung in den zollrechtlich freien Verkehr angemeldet oder an sie geliefert werden.#Rechtssache C-659/24.

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October 16, 2025 0 Comments

CELEX:62023CC0457: Opinion of Advocate General Biondi delivered on 16 October 2025.###

October 16, 2025 0 Comments

CELEX:62024CJ0399:           Urteil des Gerichtshofs (Dritte Kammer) vom 16. Oktober 2025.#AirHelp Germany GmbH gegen Austrian Airlines AG.#Vorlage zur Vorabentscheidung – Luftverkehr – Verordnung (EG) Nr. 261/2004 – Ausgleichszahlungen für Fluggäste bei großer Verspätung von Flügen – Voraussetzungen – Art. 5 Abs. 3 – Begriff ‚außergewöhnliche Umstände‘ – Begriff ‚zumutbare Maßnahmen‘, um einem außergewöhnlichen Umstand oder den Folgen eines solchen Umstands vorzubeugen – Fluggerät, das auf dem vorausgegangenen Flug vom Blitz getroffen und deshalb einer vorgeschriebenen Überprüfung unterzogen wurde.#Rechtssache C-399/24.

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October 16, 2025 0 Comments

CELEX:62024CJ0349_SUM: Judgment of the Court (Third Chamber) of 5 June 2025.#A.B. v Ministerstvo vnitra, Odbor azylové a migrační politiky.#Request for a preliminary ruling from the Krajský soud v Brně.#Reference for a preliminary ruling – Area of freedom, security and justice – Asylum policy – Refugee status or subsidiary protection status – Directive 2011/95/EU – Article 3 – More favourable standards – Subsidiary protection – Reason that has no direct link with the situation in the country of origin – Rationale of international protection.#Case C-349/24.

October 15, 2025 0 Comments

CELEX:62020TO0406(01)_INF: Order of the General Court (Eighth Chamber, Extended Composition) of 14 May 2025.#Landesbank Baden-Württemberg v Single Resolution Board.#Case T-406/20.

October 15, 2025 0 Comments

CELEX:62020TO0407(01)_INF: Order of the General Court (Eighth Chamber, Extended Composition) of 14 May 2025.#DZ Bank AG Deutsche Zentral-Genossenschaftsbank, Frankfurt am Main, anciennement DVB Bank SE v Single Resolution Board.#Case T-407/20.

October 15, 2025 0 Comments

CELEX:62024TJ0109_INF: Judgment of the General Court (Tenth Chamber) of 9 April 2025.#CL v European Commission.#Case T-109/24.

October 15, 2025 0 Comments

CELEX:62020TO0419(01)_INF: Order of the General Court (Eighth Chamber, Extended Composition) of 14 May 2025.#Deutsche Kreditbank AG v Single Resolution Board.#Case T-419/20.

October 15, 2025 0 Comments

CELEX:62023CJ0749_SUM: Judgment of the Court (Ninth Chamber) of 5 June 2025.#innogy Energie, s.r.o. v QS.#Request for a preliminary ruling from the Okresní soud v Teplicích.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Articles 3, 5, 7 and the Annex, point 1(e) – Fixed-term electricity supply contracts – Term imposing a contractual penalty where payment is not made – Whether the amount of the penalty is proportionate – Whether the terms are in plain, intelligible language – Directive (EU) 2019/944 – Inapplicability.#Case C-749/23.

October 15, 2025 0 Comments

CELEX:62023TJ1086_INF: Judgment of the General Court (Second Chamber) of 5 February 2025.#Fondazione Save The Chickens ETS v European Commission.#Case T-1086/23.

October 15, 2025 0 Comments

CELEX:62023TJ0502_INF: Judgment of the General Court (Fifth Chamber) of 7 May 2025.#Hashem Anwar Akkad v Council of the European Union.#Case T-502/23.

October 15, 2025 0 Comments

CELEX:62023CJ0538_SUM: Judgment of the Court (Second Chamber) of 22 May 2025.#ÖBB-Infrastruktur AG and WESTbahn Management GmbH v Schienen-Control Kommission.#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Rail transport – Directive 2012/34/EU – Levying of charges for the use of railway infrastructure – Establishing, determining and collecting charges – Article 29 – Exceptions to charging principles – Article 32 – Mark-ups – Modalities for calculation and publication – Article 56 – Functions of the regulatory body – Authorisation procedure for mark-ups, provided for by national law – Conditions.#Case C-538/23.

October 15, 2025 0 Comments

CELEX:62023CJ0717_SUM: Judgment of the Court (Second Chamber) of 15 May 2025.#Bundesminister für Soziales, Gesundheit, Pflege und Konsumentenschutz v Bezirkshauptmannschaft Grieskirchen and M M.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Approximation of laws – Manufacture, presentation and sale of tobacco products – Directive 2014/40/EU – Article 2(40) – Concept of ‘placing on the market’ – Article 23(2) – Enforcement – Scope – Placing on the market of tobacco products the packaging of which includes non-compliant elements – Supply of tobacco products by a wholesaler to a retail outlet – Fine imposed on the managing director of a company acting as a wholesaler.#Case C-717/23.

October 15, 2025 0 Comments

CELEX:62023CJ0581_SUM: Judgment of the Court (Second Chamber) of 8 May 2025.#Beevers Kaas BV v Albert Heijn België NV and Others.#Request for a preliminary ruling from the Hof van beroep te Antwerpen.#Reference for a preliminary ruling – Competition – Agreements, decisions and concerted practices – Prohibition – Vertical agreements – Article 101(3) TFEU – Regulation (EU) No 330/2010 – Block exemption – Article 4(b)(i) – Hardcore restriction that removes the benefit of that exemption – Exception – Exclusive distribution agreements – Restriction of active sales in an exclusive territory – Concept of ‘agreement’ – Concurrence of wills between the supplier and its buyers – Proof – Exclusive territory allocated to a buyer – Absence of active sales by other buyers in that territory.#Case C-581/2

October 15, 2025 0 Comments

CELEX:62020TO0427_INF: Order of the General Court (Eighth Chamber, Extended Composition) of 14 May 2025.#Max Heinr. Sutor OHG v Single Resolution Board.#Case T-427/20.

October 15, 2025 0 Comments

CELEX:62023CJ0697_SUM: Judgment of the Court (Ninth Chamber) of 8 May 2025.#HUK-COBURG Haftpflicht-Unterstützungs-Kasse kraftfahrender Beamter Deutschlands a.G. in Coburg v Check24 Vergleichsportal GmbH and Others.#Request for a preliminary ruling from the Landgericht München I.#Reference for a preliminary ruling – Directive 2006/114/EC – Misleading and comparative advertising – Article 4(c) – Permitted comparative advertising – Website offering an online insurance comparison service – Comparison by a third party by means of a grading or points system – Article 2(c) – No identification of a ‘competitor’.#Case C-697/23.

October 15, 2025 0 Comments

CELEX:62023CJ0530_SUM: Judgment of the Court (Second Chamber) of 8 May 2025.#Criminal proceedings against Prokurator Rejonowy we Włocławku.#Request for a preliminary ruling from the Sąd Rejonowy we Włocławku.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive (EU) 2016/1919 – Legal aid – Directive 2013/48/EU – The right of access to a lawyer in criminal proceedings – Procedural safeguards for vulnerable persons – Determination of the vulnerability of those persons – No legal presumption – Direct effect – Interview of a suspect in the absence of a lawyer – Admissibility of evidence obtained in breach of procedural rights.#Case C-530/23.

October 15, 2025 0 Comments
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