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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:62025CO0255_SUM: Order of the Court (Seventh Chamber) of 29 June 2026.#Technikes Anaktisis kai Diachorismou AE (ECORESET AE) v Perifereia Attikis.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Reply which may be clearly deduced from existing case-law – Private investment aid scheme – Aid scheme compatible with the internal market – Refusal by the competent authority to grant aid under that scheme – Legal action seeking annulment of that refusal decision – Retroactive effect of a possible judicial annulment of that refusal decision – Expiry, during the legal proceedings, of the period laid down for granting the aid under that aid scheme – Date on which the aid concerned is deemed to have been granted – Article 47 of the Charter of

July 24, 2026 0 Comments

CELEX:62026CO0068_SUM: Order of the Court (Fifth Chamber) of 27 March 2026.#Criminal proceedings against DK.#Request for a preliminary ruling from the Sofiyski gradski sad.#Reference for a preliminary ruling – Urgent preliminary ruling procedure – Area of freedom, security and justice – Article 99 of the Rules of Procedure of the Court of Justice – Judicial cooperation in criminal matters – Directive (EU) 2016/343 – Article 8(1) and (2) – Right to be present at the trial – Express or tacit but unequivocal waiver – National legislation interpreted as allowing a person who is the subject of criminal prosecution to be kept in detention in order for his or her right to be present at the trial to be safeguarded.#Case C-68/26 PPU.

July 24, 2026 0 Comments

CELEX:62023CJ0728_SUM: Judgment of the Court (First Chamber) of 12 March 2026.#Kingdom of Spain v Council of the European Union and Représentant spécial de l’Union européenne en Bosnie-Herzégovine.#Appeal – Staff coming under the Common Foreign and Security Policy (CFSP) – International contract staff member hired by the European Union Special Representative in Bosnia and Herzegovina – Successive fixed-term employment contracts – Termination of the employment contract following the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union – Appeal brought by a Member State which did not intervene in the proceedings before the General Court – Third paragraph of Article 56 of the Statute of the Court of Justice of the European Union – Admissibility of the

July 24, 2026 0 Comments

CELEX:62026TO0024:           Ordonnance du Tribunal (dixième chambre) du 17 juillet 2026.#Alfio Cerami contre Commission européenne.#Fonction publique – Article 76, sous d), du règlement de procédure – Méconnaissance des exigences de forme – Recours manifestement irrecevable – Demande d’aide juridictionnelle.#Affaire T-24/26.

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July 24, 2026 0 Comments

CELEX:62024TO0116(01):           Beschluss des Gerichts (Zweite Kammer) vom 17. Juli 2026.#DZ Bank AG Deutsche Zentral-Genossenschaftsbank, Frankfurt am Main gegen Einheitlicher Abwicklungsausschuss.#Wirtschafts- und Währungspolitik – Bankenunion – Einheitlicher Abwicklungsmechanismus für Kreditinstitute und bestimmte Wertpapierfirmen (SRM) – Verordnung (EU) Nr. 806/2014 – Mindestanforderung an Eigenmittel und berücksichtigungsfähige Verbindlichkeiten – Entscheidung des Beschwerdeausschusses des SRB über die Festlegung von Mindestanforderungen an Eigenmittel und berücksichtigungsfähige Verbindlichkeiten – Abänderungsantrag – Teilweise offensichtliche Unzulässigkeit – Art. 85 Abs. 3 der Verordnung Nr. 806/2014 – Unzuständigkeit des Urhebers der Handlung – Teilweise offensichtlich begründet

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July 24, 2026 0 Comments

CELEX:32026D04079: Decision of the Bureau of the European Parliament of 15 June 2026 amending the Implementing Measures for the Statute for Members of the European Parliament

July 24, 2026 0 Comments

CELEX:32026R1744: Regulation (EU) 2026/1744 of the European Parliament and of the Council of 8 July 2026 amending Regulations (EU) 2024/1689, (EU) 2018/1139 and (EU) 2023/1230 as regards the simplification of the implementation of harmonised rules on artificial intelligence (Digital Omnibus on AI) (Text with EEA relevance)

July 24, 2026 0 Comments

CELEX:32026R1738: Regulation (EU) 2026/1738 of the European Parliament and of the Council of 8 July 2026 on circularity requirements for vehicle design and on management of end-of-life vehicles, amending Regulations (EU) No 168/2013, (EU) 2018/858, (EU) 2019/1020 and (EU) 2023/1542 and repealing Directives 2000/53/EC and 2005/64/EC (Text with EEA relevance)

July 24, 2026 0 Comments

CELEX:32026D1850: Council Implementing Decision (CFSP) 2026/1850 of 24 July 2026 implementing Decision 2011/235/CFSP concerning restrictive measures directed against certain persons and entities in view of the situation in Iran

July 24, 2026 0 Comments

CELEX:32026R1851: Council Implementing Regulation (EU) 2026/1851 of 24 July 2026 implementing Regulation (EU) No 359/2011 concerning restrictive measures directed against certain persons, entities and bodies in view of the situation in Iran

July 24, 2026 0 Comments

CELEX:62025TO0005(01)_INF: Order of the General Court (Third Chamber) of 9 March 2026.#HD and Others v European Parliament and European External Action Service.#Case T-5/25.

July 23, 2026 0 Comments

CELEX:62025TO0734_INF: Order of the General Court (Sixth Chamber) of 10 June 2026.#Skechers USA, Inc. II v European Union Intellectual Property Office.#EU trade mark – International registration designating the European Union – Word mark CONTOUR FOAM – Absolute ground for refusal – Descriptive character – Article 7(1)(c) of Regulation (EU) 2017/1001 – Action manifestly lacking any foundation in law.#Case T-734/25.

July 23, 2026 0 Comments

CELEX:62025TJ0105_INF: Judgment of the General Court (Eighth Chamber) of 13 May 2026.#Kutxabank, SA v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU figurative mark K. – Earlier EU figurative marks k and k kutxabank kredit – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EC) No 207/2009 – Lack of similarity of the services – Lack of similarity of the signs – Cross-claim.#Case T-105/25.

July 23, 2026 0 Comments

CELEX:62025TJ0555_INF: Judgment of the General Court (Eighth Chamber) of 15 July 2026.#OpenAI, Inc. v European Union Intellectual Property Office.#EU trade mark – Application for the EU word mark OPENAI – Absolute grounds for refusal – Lack of distinctive character – Descriptive character – Article 7(1)(b) and (c) of Regulation (EU) 2017/1001 – Equal treatment – Principle of sound administration.#Case T-555/25.

July 23, 2026 0 Comments

CELEX:62024TJ0383_INF: Judgment of the General Court (Second Chamber) of 25 February 2026.#MNFPUGs Sustainable Cashmere Market Place Srl v European Commission.#Agriculture – Protected geographical indications – Application for a protected geographical indication ‘Монгол Тогтвортой ноолуур/Mongol Togtvortoi Nooluur’ – Regulation (EU) No 1151/2012 – Scope – Application of the combined nomenclature – Error of law.#Case T-383/24.

July 23, 2026 0 Comments

CELEX:62024TJ0037_INF: Judgment of the General Court (Ninth Chamber) of 17 December 2025.#CB v European Commission.#Case T-37/24.

July 23, 2026 0 Comments

CELEX:62024TJ0671_INF: Judgment of the General Court (Fourth Chamber) of 17 December 2025.#GY v European Commission.#Case T-671/24.

July 23, 2026 0 Comments

CELEX:62024TO0587_INF: Order of the General Court (Fourth Chamber) of 2 February 2026.#GE v European Union Agency for Criminal Justice Cooperation and European Union Agency for Law Enforcement Cooperation.#Non-contractual liability – Cooperation of the police authorities and other law enforcement services of the Member States – Alleged unlawful processing of personal data – Failure to comply with procedural requirements – Article 76(d) of the Rules of Procedure – Practice Rules for the Implementation of the Rules of Procedure – Clarification of references to the annexes – Action in part brought before a court manifestly lacking jurisdiction to hear and determine it, in part manifestly inadmissible and in part manifestly lacking any foundation in law.#Case T-587/24.

July 23, 2026 0 Comments

CELEX:62026TO0017: Order of the President of the General Court of 22 July 2026.#Indra Sistemas, SA v European External Action Service.#Interim measures – Public procurement – Negotiated tender procedure – Sole tenderer – Rejection of the tender – Application for suspension of operation and interim measures – No urgency.#Case T-17/26 R.

July 23, 2026 0 Comments

CELEX:62025TJ0480_INF: Judgment of the General Court (Ninth Chamber) of 6 May 2026.#Pharma Green Holding SpA SB v European Union Intellectual Property Office.#EU trade mark – Opposition Proceedings – Application for EU figurative mark alma FARMACIE – International registration of the earlier word mark ALMA HYBRID – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-480/25.

July 23, 2026 0 Comments
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