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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:62024CJ0100_SUM: Judgment of the Court (Second Chamber) of 15 May 2025.#Verbraucherzentrale Hamburg e.V. v bonprix Handelsgesellschaft mbH.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Electronic commerce – Directive 2000/31/EC – Commercial communications – Article 6(c) – Concept of ‘promotional offers’ – Online advertising setting out a specific payment arrangement – Purchase on invoice involving a deferral of payment of the sales price – Information on the need for a prior assessment of the consumer’s creditworthiness only during the online ordering process.#Case C-100/24.

October 22, 2025 0 Comments

CELEX:62023CJ0623_SUM: Judgment of the Court (Tenth Chamber) of 15 May 2025.#UV and XXX v Instituto Nacional de la Seguridad Social (INSS).#Requests for a preliminary ruling from the Juzgado de lo Social de Pamplona and Tribunal Superior de Justicia de Madrid.#Reference for a preliminary ruling – Social policy – Directive 79/7/EEC – Equal treatment for men and women in matters of social security – Article 4(1) and (2) – Article 7(1) – National legislation providing for a pension supplement awarded to women who are in receipt of contributory retirement pensions and have had one or more biological or adopted children – Possibility of awarding such a supplement to men subject to additional requirements – Direct discrimination on grounds of sex – Article 23 of the Charter of Fundamental Rights

October 22, 2025 0 Comments

CELEX:62024TJ0614:           Arrêt du Tribunal (chambre préjudicielle) du 22 octobre 2025.#AROCO, spol. s r. o. contre Generální ředitelství cel.#Renvoi préjudiciel – Harmonisation des législations fiscales – Directive 92/83/CEE – Harmonisation des structures des droits d’accises sur l’alcool et les boissons alcooliques – Droits d’accises – Alcool éthylique – Exonérations – Article 27, paragraphe 1, sous e) – Production d’arômes de l’alcool éthylique destinés à la préparation de denrées alimentaires et de boissons non alcooliques ayant un titre alcoométrique n’excédant pas 1,2 % en volume – Faculté pour les États membres d’assortir ces exonérations de conditions.#Affaire T-614/24.

This document does not exist in English.
October 22, 2025 0 Comments

CELEX:62024CJ0016_SUM: Judgment of the Court (Eighth Chamber) of 27 February 2025.#Criminal proceedings against YR and Others.#Request for a preliminary ruling from the Sofiyski gradski sad.#Reference for a preliminary ruling – Second subparagraph of Article 19(1) TEU – Effective judicial protection – National rules on how cases are allocated among the judges of a given court – Allocation of cases by the head of court management – Power of the judge assigned to verify the lawfulness of the allocation.#Case C-16/24.

October 22, 2025 0 Comments

CELEX:62025CO0134_INF:           Ordonnance de la Cour (chambre d’admission des pourvois) du 10 juin 2025.#Blue Underwriting Agency SpA contre Office de l’Union européenne pour la propriété intellectuelle (EUIPO).#Pourvoi – Marque de l’Union européenne – Admission des pourvois – Article 170 ter du règlement de procédure de la Cour – Demande ne démontrant pas l’importance d’une question pour l’unité, la cohérence ou le développement du droit de l’Union – Non admission du pourvoi.#Affaire C-134/25 P.

This document does not exist in English.
October 22, 2025 0 Comments

CELEX:62024CO0549_INF:           Ordonnance de la Cour (sixième chambre) du 6 octobre 2025.#BR contre Direktor na Natsionalno tol upravlenie, Agentsia « Patna infrastruktura ».#Renvoi préjudiciel – Article 53, paragraphe 2, et article 94 du règlement de procédure de la Cour – Exigence d’indication des raisons justifiant la nécessité d’une réponse par la Cour ainsi que du lien entre les dispositions de droit de l’Union dont l’interprétation est demandée et la législation nationale applicable – Absence de précisions suffisantes – Irrecevabilité manifeste.#Affaire C-549/24.

This document does not exist in English.
October 22, 2025 0 Comments

CELEX:62024TJ0491: Judgment of the General Court (Sixth Chamber) of 22 October 2025.#Puma SE v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – International registration designating the European Union – Figurative mark CMS Italy – Earlier international figurative marks representing a feline bounding to the left – Relative ground for refusal – Injury to reputation – Article 8(5) of Regulation (EC) No 207/2009 – Strength of reputation – Obligation on EUIPO expressly to take into account the best-case scenario for the losing party before it – Duty of diligence.#Case T-491/24.

October 22, 2025 0 Comments

CELEX:62023TJ1148:           Arrêt du Tribunal (cinquième chambre) du 22 octobre 2025.#Pesticide Action Network Europe (PAN Europe) contre Commission européenne.#Produits phytopharmaceutiques – Modalités d’identification des coformulants inacceptables dans les produits phytopharmaceutiques – Règlement d’exécution (UE) 2023/574 – Rejet de la demande de réexamen interne – Article 10, paragraphe 1, du règlement (CE) no 1367/2006 – Contrôle des coformulants – Article 27 du règlement (CE) no 1107/2009.#Affaire T-1148/23.

This document does not exist in English.
October 22, 2025 0 Comments

CELEX:62023CJ0215_INF: Judgment of the Court (Tenth Chamber) of 22 May 2025.#European Commission v Kingdom of Belgium.#Case C-215/23.

October 22, 2025 0 Comments

CELEX:62024CO0148_INF: Order of the Court (Seventh Chamber) of 3 July 2025.#UY v European Commission.#Case C-148/24 P.

October 22, 2025 0 Comments

CELEX:62025CO0049_INF: Order of the Court of 22 May 2025.#Puma SE v European Union Intellectual Property Office.#Appeal – EU trade mark – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed.#Case C-49/25 P.

October 22, 2025 0 Comments

CELEX:62025CO0016_INF: Order of the Court of 8 July 2025.#Finastra International Ltd v European Union Intellectual Property Office.#Appeal – EU trade mark – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed.#Case C-16/25 P.

October 22, 2025 0 Comments

Nedosegljivost produkcijskega sistema SI-PASS zaradi vzdrževalnih del, 24. - 25. 10. 2025

V noči med petkom, 24. 10. 2025, in soboto, 25. 10. 2025, med 22.00 in 6.00 uro produkcijski sistem SI-PASS ne bo deloval.

V tem času bo potekala migracija podatkovne baze, zato dostop do sistema ne bo mogoč.

October 22, 2025 0 Comments

Nedosegljivost produkcijskega sistema SI-PASS zaradi vzdrževalnih del, 24. - 25. 10. 2025

V noči med petkom, 24. 10. 2025, in soboto, 25. 10. 2025, med 22.00 in 6.00 uro produkcijski sistem SI-PASS ne bo deloval.

V tem času bo potekala migracija podatkovne baze, zato dostop do sistema ne bo mogoč.

October 22, 2025 0 Comments

Nedosegljivost produkcijskega sistema SI-PASS zaradi vzdrževalnih del, 24. - 25. 10. 2025

V noči med petkom, 24. 10. 2025, in soboto, 25. 10. 2025, med 22.00 in 6.00 uro produkcijski sistem SI-PASS ne bo deloval.

V tem času bo potekala migracija podatkovne baze, zato dostop do sistema ne bo mogoč.

October 22, 2025 0 Comments

Možne motnje v delovanju portala SICIS, 22. 10. 2025

V sredo, 22. 10. 2025, med 22.00 in 23.59 bodo možne motnje v delovanju portala SICIS zaradi rednega vzdrževanja.

Priporočamo uporabo pom​ožnega postopka​ po potrebi.​​​​​​

October 22, 2025 0 Comments

Možne motnje v delovanju portala SICIS, 22. 10. 2025

V sredo, 22. 10. 2025, med 22.00 in 23.59 bodo možne motnje v delovanju portala SICIS zaradi rednega vzdrževanja.

Priporočamo uporabo pom​ožnega postopka​ po potrebi.​​​​​​

October 22, 2025 0 Comments

Možne motnje v delovanju portala SICIS, 22. 10. 2025

V sredo, 22. 10. 2025, med 22.00 in 23.59 bodo možne motnje v delovanju portala SICIS zaradi rednega vzdrževanja.

Priporočamo uporabo pom​ožnega postopka​ po potrebi.​​​​​​

October 22, 2025 0 Comments

CELEX:32008D0768R(04):           Berichtigung des Beschlusses Nr. 768/2008/EG des Europäischen Parlaments und des Rates vom 9. Juli 2008 über einen gemeinsamen Rechtsrahmen für die Vermarktung von Produkten und zur Aufhebung des Beschlusses 93/465/EWG des Rates (ABl. L 218 vom 13.8.2008)

The corrigendum does not concern the English version.
October 22, 2025 0 Comments

CELEX:32003L0086R(05)

The corrigendum does not concern the English version.
October 22, 2025 0 Comments
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