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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:62024CJ0002_RES: Judgment of the Court (Fourth Chamber) of 23 October 2025.#Teva Pharmaceutical Industries Ltd and Cephalon Inc. v European Commission.#Appeal – Competition – Article 101 TFEU – Agreements, decisions and concerted practices – Market for modafinil – Patent settlement agreement between two pharmaceutical companies for the purpose of delaying a generic version of modafinil being brought to the market – Decision finding an infringement of Article 101 TFEU – Criteria for assessment – Restriction by object.#Case C-2/24 P.

October 24, 2025 0 Comments

CELEX:62023CJ0299_SUM: Judgment of the Court (Tenth Chamber) of 19 June 2025.#Ordre des barreaux francophones et germanophone de Belgique and Others v État belge, représenté par la Secrétaire d’État à l’Asile et la Migration.#Request for a preliminary ruling from the Tribunal de première instance francophone de Bruxelles.#Reference for a preliminary ruling – Immigration policy – Directive (EU) 2016/801 – Conditions of entry and residence of third-country nationals for study purposes – Article 34(5) – Appeal against a decision rejecting an application for admission to the territory of a Member State for study purposes – Fundamental right to an effective judicial remedy – Article 47 of the Charter of Fundamental Rights of the European Union.#Case C-299/23.

October 24, 2025 0 Comments

CELEX:62024CJ0234: Judgment of the Court (Tenth Chamber) of 23 October 2025.#Brose Prievidza spol. s r. o. v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 138(1) – Directive 2008/9/EC – Article 4(b) – Refund of VAT to taxable persons not established in the Member State of refund – Principal supply and ancillary supply – Artificial splitting of a single supply – No dispatch of the object of the supply.#Case C-234/24.

October 24, 2025 0 Comments

CELEX:62024CJ0370_SUM: Judgment of the Court (Ninth Chamber) of 30 April 2025.#AT v CT.#Request for a preliminary ruling from the Tribunale ordinario di Lodi.#Reference for a preliminary ruling – Insurance against civil liability in respect of the use of motor vehicles – Directive 2009/103/EC – Article 13(2) – Compensation scheme – Road traffic accident involving a stolen vehicle – Burden of proof in relation to the injured party’s knowledge of the theft of that vehicle – Body responsible for compensation – National legislation interpreted in such a way as to place the burden of proof on the injured party – Obligation to interpret national law in conformity with EU law.#Case C-370/24.

October 24, 2025 0 Comments

CELEX:62024TJ0022_INF: Judgment of the General Court (Third Chamber) of 4 December 2024.#Jula AB v European Union Intellectual Property Office.#Case T-22/24.

October 24, 2025 0 Comments

CELEX:62024CJ0469: Judgment of the Court (Tenth Chamber) of 23 October 2025.#B.F. (1) and B.F. (2) v Z. sp. z o.o.#Reference for a preliminary ruling – Directive (EU) 2015/2302 – Package travel and linked travel arrangements – Performance of the package – Lack of conformity of the services provided – Article 14(1) – Right to an appropriate price reduction – Article 14(2) – Right to receive appropriate compensation for damages – Article 14(3)(b) – Circumstances precluding the traveller’s entitlement to compensation – Lack of conformity of the services provided that is attributable to a third party unconnected with the provision of the travel services included in the package travel contract and is unforeseeable or unavoidable – Demonstration of fault – Article 4 – Level of harmonisation – Fu

October 24, 2025 0 Comments

CELEX:62023CJ0281: Judgment of the Court (Second Chamber) of 23 October 2025.#Polskie sieci elektroenergetyczne S.A. and Others v European Union Agency for the Cooperation of Energy Regulators.#Appeal – Internal market for electricity – Regulation (EU) 2019/942 – Board of Appeal of the European Union Agency for the Cooperation of Energy Regulators (ACER) – Regulation (EU) 2017/2195 – Articles 20, 21 and 37 – Balancing electricity – Transmission system operators – Establishment of European platforms for the exchange of balancing energy – European platform for the exchange of balancing energy from frequency restoration reserves with manual activation (mFRR platform) – European platform for the exchange of balancing energy from frequency restoration reserves with automatic activation (aFRR pl

October 24, 2025 0 Comments

CELEX:62024CC0515: Opinion of Advocate General Kokott delivered on 23 October 2025.###

October 24, 2025 0 Comments

CELEX:62023CJ0760: Judgment of the Court (Seventh Chamber) of 23 October 2025.#„EVN Bulgaria Toplofikatsia“ EAD v OZ.#Reference for a preliminary ruling – Energy – Promotion of energy efficiency – Directive 2012/27/EU – Article 9(3) – Transparency and accuracy of accounting for the consumption of thermal energy by the common parts – Failure to take into account the actual amount of heat supplied to each dwelling – Algorithm for allocating the cost of thermal energy consumption in co-owned buildings.#Case C-760/23.

October 24, 2025 0 Comments

CELEX:62023CJ0462_SUM: Judgment of the Court (Sixth Chamber) of 3 April 2025.#European Commission v Republic of Bulgaria.#Failure of a Member State to fulfil obligations – Consumer protection – Directive 2009/54/EC – Article 8(2) – Prohibition on marketing natural mineral water from one and the same spring under more than one trade description – Article 7(2)(b) – Article 9(4)(c) – Labelling requirements – Mandatory information – Name of the spring – Incorrect transposition.#Case C-462/23.

October 24, 2025 0 Comments

CELEX:62024TJ0009_INF: Judgment of the General Court (Tenth Chamber) of 14 May 2025.#Alessandro Zardini v European Commission.#Case T-9/24.

October 24, 2025 0 Comments

CELEX:62024CC0621: Opinion of Advocate General Richard de la Tour delivered on 23 October 2025.###

October 24, 2025 0 Comments

CELEX:62023TJ0009_INF: Judgment of the General Court (Eighth Chamber) of 9 April 2025.#Koppers Denmark ApS and Others v European Commission.#Action for annulment – Public health – Biocidal products – Regulation (EU) No 528/2012 – Renewal of the approval of creosote as an active substance for use in biocidal products of product-type 8 – Restrictions on the placing on the market of treated articles – Application for partial annulment of Implementing Regulation (EU) 2022/1950 – Contested provisions not severable from the rest of the act – Inadmissibility.#Case T-9/23.

October 24, 2025 0 Comments

CELEX:62023TJ0275_INF: Judgment of the General Court (First Chamber) of 18 December 2024.#Tinkoff Bank SA v Council of the European Union.#Case T-275/23.

October 24, 2025 0 Comments

CELEX:62023TJ0442_INF: Judgment of the General Court (Third Chamber) of 2 April 2025.#Giuliani SpA v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU figurative mark Swisse – Absolute grounds for invalidity – Article 51(1)(a) and (b) of Regulation (EC) No 40/94 (now Article 59(1)(a) and (b) of Regulation (EU) 2017/1001) – Mark of such a nature as to deceive the public – Article 7(1)(g) of Regulation No 40/94 (now Article 7(1)(g) of Regulation 2017/1001) – Bad faith – Right to be heard – Article 41 of the Charter of Fundamental Rights.#Case T-442/23.

October 24, 2025 0 Comments

CELEX:62023CJ0699_SUM: Judgment of the Court (Eighth Chamber) of 30 April 2025.#FG v Caja Rural de Navarra SCC.#Request for a preliminary ruling from the Juzgado de Primera Instancia de Donostia – San Sebastián.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Articles 3 to 5 – Unfair terms in consumer contracts – Mortgage loan agreements – Term concerning loan arrangement fees – Application seeking a declaration of invalidity of that term – Assessment of the unfairness of contractual terms – Plainness and intelligibility of the terms.#Case C-699/23.

October 24, 2025 0 Comments

CELEX:62025CJ0219_SUM: Judgment of the Court (Third Chamber) of 19 June 2025.#Ministère public v KN.#Request for a preliminary ruling from the Cour d'appel de Montpellier.#Reference for a preliminary ruling – Urgent preliminary ruling procedure – Area of freedom, security and justice – Article 67(3) and Article 82(1) TFEU – Judicial cooperation in criminal matters – Extradition request from a third country – EU citizen – Articles 18 and 21 TFEU – Previous decision of another Member State refusing extradition due to a serious risk of infringement of fundamental rights – Article 19(2) of the Charter of Fundamental Rights of the European Union – Right of the requested person not to be extradited to a State where there is a serious risk that he or she would be subjected to torture or inhuman o

October 24, 2025 0 Comments

CELEX:62024CJ0228_SUM: Judgment of the Court (Sixth Chamber) of 3 April 2025.#„Nordcurrent group“ UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos Vyriausybės.#Reference for a preliminary ruling – Taxation – Directive 2011/96/EU – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Exemption from corporation tax in respect of dividends paid by a non-resident subsidiary to a resident parent company – Article 1(2) and (3) – Anti-abuse provision – Classification of the subsidiary as a non-genuine arrangement – Steps of an arrangement – Tax advantage.#Case C-228/24.

October 24, 2025 0 Comments

CELEX:62024CJ0221: Judgment of the Court (First Chamber) of 23 October 2025.#Naturvårdsverket v UQ and IC.#References for a preliminary ruling – Environment – Waste – Regulation (EC) No 1013/2006 – Article 24(2) – Shipment – Take-back when a shipment is illegal – Take-back of the waste by the competent authority of dispatch – Obligation or possibility for that authority to recover or dispose of the waste despite opposition by the initial dispatcher – Article 17(1) of the Charter of Fundamental Rights of the European Union – Right to property – Validity.#Joined Cases C-221/24 and C-222/24.

October 24, 2025 0 Comments

CELEX:62024CJ0267: Judgment of the Court (Ninth Chamber) of 23 October 2025.#Кanevi Komers DS EOOD v Zamestnik izpalnitelen direktor na Darzhaven fond „Zemedelie“.#Reference for a preliminary ruling – Agriculture – Common Agricultural Policy (CAP) – Direct support schemes – Delegated Regulation (EU) No 640/2014 – Article 15(1) – Exceptions from the application of administrative penalties – Incorrect aid application – Withdrawal of such an application – Notification to the competent national authorities – Administrative penalties in cases of over-declaration of areas – Penalties under Article 19a of Delegated Regulation No 640/2014 – Applicability of that article following the repeal of Delegated Regulation No 640/2014.#Case C-267/24.

October 24, 2025 0 Comments
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