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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:32026R1394: Council Implementing Regulation (EU) 2026/1394 of 22 June 2026 implementing Regulation (EU) 2023/2147 concerning restrictive measures in view of activities undermining the stability and political transition of Sudan

June 22, 2026 0 Comments

CELEX:62024CJ0315_SUM: Judgment of the Court (Eighth Chamber) of 9 October 2025.#Nestlé Sverige AB v Miljönämnden i Helsingborgs kommun.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling – Food safety – Regulation (EU) No 1169/2011 – Provision of food information to consumers – Delegated Regulation (EU) 2016/128 – Food for special medical purposes – Specific information requirements – Mandatory nutrition declaration – Article 5(2)(g) – Additional mandatory particulars – Article 6(2) – Prohibition of the repetition on the labelling of information contained in the mandatory nutrition declaration.#Case C-315/24.

June 20, 2026 0 Comments

CELEX:62024CJ0514_SUM: Judgment of the Court (Second Chamber) of 12 March 2026.#Magyar Telekom Nyrt. v Nemzeti Média- és Hírközlési Hatóság Elnöke.#Request for a preliminary ruling from the Kúria.#Reference for a preliminary ruling – Approximation of laws – Telecommunications sector – Directive (EU) 2018/1972 – European Electronic Communications Code – First subparagraph of Article 105(4) – Right of end-users to terminate their contact without further costs due to modifications unilaterally proposed by a provider of electronic communication services – Exceptions – Modifications directly imposed by EU law or national law.#Case C-514/24.

June 20, 2026 0 Comments

CELEX:62024CJ0668_SUM: Judgment of the Court (Tenth Chamber) of 29 January 2026.#Duygu Eliz Erkut v Fondazione Teatro alla Scala di Milano.#Request for a preliminary ruling from the Tribunale di Milano.#Case C-668/24.

June 20, 2026 0 Comments

CELEX:62024CJ0413_SUM: Judgment of the Court (Second Chamber) of 22 January 2026.#Vlaams Gewest v P&O North Sea Ferries Limited and P&O Ferries Limited.#Request for a preliminary ruling from the Ondernemingsrechtbank Gent, afdeling Oostende.#Reference for a preliminary ruling – Regulation (EEC) No 4055/86 – Application of the principle of freedom to provide services to maritime transport between Member States and between Member States and third countries – Article 56 TFEU – Article 191 of the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part – Freedom to provide services – Restrictions – National legislation providing for the pa

June 20, 2026 0 Comments

CELEX:62024CJ0633_SUM: Judgment of the Court (Sixth Chamber) of 22 January 2026.#F.F. v Istituto nazionale della previdenza sociale (INPS).#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Social security – Migrant workers – Regulation (EC) No 883/2004 – Equal treatment – Aggregation of periods – Article 58 – Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons – Invalidity benefits – Supplement in order to guarantee receipt of the statutory minimum invalidity benefit – Stricter conditions relating to the contribution period for workers who have exercised their right to freedom of movement.#Case C-633/24.

June 20, 2026 0 Comments

CELEX:62024CJ0131_SUM: Judgment of the Court (First Chamber) of 26 February 2026.#Umweltorganisation VIRUS – Verein Projektwerkstatt für Umwelt und Soziales and Others v Amt der Niederösterreichischen Landesregierung, Abteilung Landesstraßenplanung – ST3.#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Environment – Conservation of wild birds – Directive 2009/147/EC – Prohibition on deliberately disturbing birds – Article 5(d) – Project for the construction of a road involving the possibility of disturbing certain specimens of certain species – Measures for preventing and mitigating disturbances – Proof of the effectiveness of those measures – Reasoned assessment of a court expert.#Case C-131/24.

June 20, 2026 0 Comments

CELEX:62024CJ0654_SUM: Judgment of the Court (Fifth Chamber) of 29 January 2026.#M.M. v Ministero dell’Istruzione e del Merito.#Request for a preliminary ruling from the Tribunale ordinario di Ravenna.#Reference for a preliminary ruling – Social policy – Directive 1999/70/EC – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clause 4 – Principle of non-discrimination – Allowance granted in the form of an electronic card to support the in-service training of teachers and enhance their professional skills – Grant reserved to teachers employed on a permanent basis – Discrimination against teachers employed on a fixed-term basis – National case-law precluding the retrospective grant of the benefit in question to the teachers concerned where they are no longer employed

June 20, 2026 0 Comments

CELEX:62024CJ0457_SUM: Judgment of the Court (Fourth Chamber) of 5 March 2026.#Romania v European Commission.#Appeal – Common Agricultural Policy (CAP) – European Agricultural Guarantee Fund (EAGF) and European Agricultural Fund for Rural Development (EAFRD) – Implementing Decision (EU) 2021/2020 – Expenditure excluded from European Union financing – Expenditure incurred by Romania – Regulation (EU) No 1306/2013 – Article 52 – Conformity clearance procedure – Implementing Regulation (EU) No 908/2014 – Article 34 – Change in the legal basis of the European Commission’s proposals for financial corrections – Possibility for the Member State concerned to make its views on those proposals known in a meaningful way – Concept of ‘external factor’ – Regulation (EU) No 1307/2013 – Article 44 – Dive

June 20, 2026 0 Comments

CELEX:62024CJ0412_SUM: Judgment of the Court (Third Chamber) of 26 March 2026.#Fauré Le Page Maroquinier SAS and Fauré Le Page Paris SAS v Goyard ST-Honoré SAS.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling – Trade marks – Directive 2008/95/EC – Article 3(1)(g) – Grounds for refusal of registration or invalidity of a trade mark – Trade mark of such a nature as to deceive the public – Luxury leather goods – Trade mark which includes a number perceived by the relevant public as indicating the year of establishment of a business – Evocation, because that year is the distant past, of long-standing know-how bestowing on the product concerned a perceived guarantee of quality and a prestigious image – Misleading indication as to the characteristic

June 20, 2026 0 Comments

CELEX:62024CJ0757_SUM: Judgment of the Court (Ninth Chamber) of 5 March 2026.#SG v Gemeinde Wien.#Request for a preliminary ruling from the Arbeits- und Sozialgericht Wien.#Reference for a preliminary ruling – Social policy – Equal treatment in employment and occupation – Directive 2000/78/EC – Prohibition of discrimination on grounds of age – Regional legislation on the remuneration of contract staff members – Periods of employment completed before the age of 18 taken into account – New remuneration system replacing previous legislation found to be discriminatory.#Case C-757/24.

June 20, 2026 0 Comments

CELEX:62024CJ0527_SUM: Judgment of the Court (Ninth Chamber) of 12 March 2026.#Harry et Associés Sarl v Agenzia delle entrate – Riscossione – Pescara and Agenzia delle entrate – Centro operativo di Pescara.#Request for a preliminary ruling from the Corte di Giustizia Tributaria di primo grado di Pescara.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Refund of VAT – Directive 2008/9/EC – Articles 2, 15 and 23 – Principles of VAT neutrality, effectiveness and proportionality – Taxable person established in a Member State other than the Member State of VAT refund – Application for VAT refund – Technical fault in the electronic transmission of the application – Failure to act on the part of the tax authorities of the Member Sta

June 20, 2026 0 Comments

CELEX:62023CJ0649_SUM: Judgment of the Court (First Chamber) of 19 March 2026.#Institutul de Istorie şi Teorie Literară „G. Călinescu” and Fundaţia Naţională pentru Ştiinţă şi Artă v HK, en qualité d'héritier de TB and Others.#Request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie.#Reference for a preliminary ruling – Approximation of laws – Directive 2001/29/EC – Harmonisation of certain aspects of copyright and related rights in the information society – Reproduction right – Article 2(a) – Concept of a ‘work’ – Protection of works by copyright – Conditions – Directive 2006/116/EC – Article 5 – Berne Convention for the Protection of Literary and Artistic Works – Article 2 – Critical edition of a pre-existing work the purpose of which is to restore a Latin manuscript

June 20, 2026 0 Comments

CELEX:62024TJ0545_INF: Judgment of the General Court (First Chamber) of 25 March 2026.#Implementing Technologies, SL v European Union Intellectual Property Office.#Case T-545/24.

June 19, 2026 0 Comments

CELEX:62025TO0654_INF: Order of the President of the General Court of 26 March 2026.#Stanislav Dobrinov Stoyanov v Council of the European Union.#Case T-654/25 R.

June 19, 2026 0 Comments

CELEX:62025TJ0106_INF: Judgment of the General Court (Ninth Chamber) of 4 March 2026.#Pols Erm Tarim Anonim Sirketi v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU figurative mark Pol’s FREEZE FRESH – Earlier EU figurative marks PAUL depuis 1889 and PAUL LE CAFE – Relative ground for refusal – Detriment to the distinctive character or repute of the earlier mark – Article 8(5) of Regulation (EU) 2017/1001 – Link between the marks at issue.#Case T-106/25.

June 19, 2026 0 Comments

CELEX:62025TJ0471_INF: Judgment of the General Court (Fifth Chamber) of 25 March 2026.#ABB Asea Brown Boveri Ltd v European Union Intellectual Property Office.#EU trade mark – Application for EU word mark NAVIGATE – Absolute ground for refusal – Descriptive character – Article 7(1)(c) of Regulation (EU) 2017/1001.#Case T-471/25.

June 19, 2026 0 Comments

CELEX:62025TO0653_INF: Order of the President of the General Court of 26 March 2026.#MS and Others v Council of the European Union.#Case T-653/25 R.

June 19, 2026 0 Comments

CELEX:62024TJ0183_INF: Judgment of the General Court (Tenth Chamber) of 25 March 2026.#DP and DQ v European Insurance and Occupational Pensions Authority.#Action for damages – Non-contractual liability of the European Union – Origin of the dispute – Limitation period – Admissibility – Article 339 TFEU – Obligation to state reasons – Principle of good administration – Article 41 of the Charter of Fundamental Rights.#Case T-183/24.

June 19, 2026 0 Comments

CELEX:62024TJ0663_INF: Judgment of the General Court (Sixth Chamber) of 11 March 2026.#Mostostal S.A. v European Union Intellectual Property Office.#EU trade mark – Revocation proceedings – EU word mark MOSTOSTAL – No genuine use of the trade mark – No proper reasons for non-use – Article 51(1)(a) of Regulation (EC) No 207/2009.#Case T-663/24.

June 19, 2026 0 Comments
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