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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:62024CJ0221_RES: 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:62024CJ0200_SUM: Judgment of the Court (Ninth Chamber) of 19 June 2025.#European Commission v Republic of Poland.#Failure of a Member State to fulfil obligations – Article 49 TFEU – Freedom of establishment – Article 56 TFEU – Freedom to provide services – Directive 2000/31/EC – Electronic commerce – Article 8(1) – Commercial communications service provided by a member of a regulated profession – National legislation prohibiting advertising for pharmacies and pharmaceutical outlets as well as for the activities thereof – Restriction – Whether justified – Protection of public health.#Case C-200/24.

October 24, 2025 0 Comments

CELEX:62024TJ0323_INF: Judgment of the General Court (First Chamber) of 14 May 2025.#Visable v European Union Intellectual Property Office.#Case T-323/24.

October 24, 2025 0 Comments

CELEX:62024TJ0282_INF: Judgment of the General Court (First Chamber) of 14 May 2025.#Sumol + Compal Marcas, SA v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU word mark IT’S B – Earlier national figurative mark B! – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-282/24.

October 24, 2025 0 Comments

CELEX:62024TJ0004_INF: Judgment of the General Court (Tenth Chamber) of 14 May 2025.#LA v European Commission.#Case T-4/24.

October 24, 2025 0 Comments

CELEX:62024CJ0125_SUM: Judgment of the Court (Sixth Chamber) of 12 June 2025.#AA v Allmänna ombudet hos Tullverket.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – VAT exemption – Article 143(1)(e) – Reimportation of goods – Condition relating to exemption from customs duty on the importation of returned goods – Regulation (EU) No 952/2013 – Article 86(6) and Article 203 – Incurrence of a customs debt as a result of failure to comply with a formal obligation laid down in the customs legislation – Cases where such a debt is incurred.#Case C-125/24.

October 24, 2025 0 Comments

CELEX:62024CJ0419_SUM: Judgment of the Court (Tenth Chamber) of 19 June 2025.#Société Nouvelle de l’Hôtel Plaza SAS v YG and Pôle emploi.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling – Social policy – Directive 98/59/EC – Collective redundancies – Article 1(1), first subparagraph, (a) – Concept of ‘workers normally employed’ – Workers supplied by an external undertaking under a contract for the provision of services – Method of calculating the number of those workers in the establishment – No specific obligation imposed by that directive in respect of a situation such as that at issue in the main proceedings – Inapplicability of that directive – Lack of jurisdiction of the Court.#Case C-419/24.

October 24, 2025 0 Comments

CELEX:62023CJ0554_SUM: Judgment of the Court (Third Chamber) of 30 April 2025.#Fertilizers Europe and European Commission v AO Nevinnomysskiy Azot and AO Novomoskovskaya Aktsionernaya Kompania NAK "Azot".#Appeal – Dumping – Imports of ammonium nitrate originating in Russia – Definitive anti-dumping duties – Article 11(2) of Regulation (EU) 2016/1036 – Request for an expiry review of anti-dumping measures – Time limit laid down in that provision for making such a request – Sufficiency of the evidence – Information submitted after the expiry of that time limit.#Joined Cases C-554/23 P and C-568/23 P.

October 24, 2025 0 Comments

CELEX:62023CJ0602_SUM: Judgment of the Court (First Chamber) of 30 April 2025.#Finanzamt für Großbetriebe v Franklin Mutual Series Funds - Franklin Mutual European Fund.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Free movement of capital – Restrictions – Tax on income from capital – Undertaking for collective investment in transferable securities (UCITS) – Legal personality – National legislation providing that UCITS do not have legal personality – Tax transparency of UCITS – Tax treatment of foreign undertakings that are comparable to UCITS but that have legal personality – Whether a cross-border situation is comparable to a domestic situation.#Case C-602/23.

October 24, 2025 0 Comments

CELEX:62024CC0224: Opinion of Advocate General Emiliou delivered on 23 October 2025.###

October 24, 2025 0 Comments

CELEX:62024CJ0466: Judgment of the Court (Ninth Chamber) of 23 October 2025.#LQ v Zamestnik izpalnitelen direktor na Darzhaven fond „Zemedelie“.#Reference for a preliminary ruling – Agriculture – Common Agricultural Policy (CAP) – Regulation (EU) 2021/2115 – Support for strategic plans – Regulation (EU) No 1307/2013 – Direct payment for farmers – Areas at the farmers’ disposal – Legal basis for use of those areas – Rules for registration of that legal basis – Areas declared under aid schemes greater than those for which a legal basis was registered – Administrative penalties in cases of over-declaration of areas – Penalties under Article 19a of Regulation (EU) No 640/2014 – Article 19a – Penalties – Applicability of that article following the repeal of Regulation No 640/2014.#Case C-466/24

October 24, 2025 0 Comments

CELEX:62025TO0068:           Ordonnance du Tribunal (troisième chambre) du 22 octobre 2025.#Fundación Alianza por los Derechos, la Igualdad y la Solidaridad Internacional contre Commission européenne.#Recours en annulation – Convention de subvention dans le cadre de la coopération au développement – Lettre de mise en demeure – Nature contractuelle du litige – Acte non susceptible de recours – Irrecevabilité».#Affaire T-68/25.

This document does not exist in English.
October 24, 2025 0 Comments

CELEX:62023TJ1184_INF: Judgment of the General Court (Tenth Chamber) of 14 May 2025.#LD v European Commission.#Case T-1184/23.

October 24, 2025 0 Comments

Nemčija – elektronsko izdajanje potrdil o nepreferencialnem poreklu blaga

V zvezi s prednostmi digitalizacije potrdil o poreklu blaga DIHK navaja naslednje:

  • digitalno potrdilo o poreklu blaga izpolnjuje vse pravne in regulativne zahteve. Sistem elektronske izdaje potrdil o poreklu blaga je bil razvit v skladu z najvišjimi standardi varstva podatkov in skladnosti, ki zagotavljajo, da vsi dokumenti ostanejo pravno zavezujoči, varni in zaščiteni pred nedovoljenimi posegi. Poleg tega imajo digitalna potrdila o poreklu blaga edinstveno serijsko številko;
  • za razliko od potrdil o poreklu blaga v papirni obliki, je digitalno potrdilo o poreklu blaga zaščiteno z naprednimi mehanizmi šifriranja in preverjanja verodostojnosti potrdila. To zagotavlja višjo raven varnosti in preprečuje ponarejanje, manipulacijo ali izgubo;
  • vsako digitalno potrdilo o poreklu blaga je mogoče kadar koli nemudoma preveriti na naslednjem uradnem naslovu za preverjanje. Za namene preverjanja potrdila o poreklu blaga je treba izpolniti naslednja zahtevana polja: številka potrdila ter koda za preverjanje (oba podatka sta navedena na vsakem potrdilu o poreklu blaga) in država zahtevka. Navedeni postopek zagotavlja hitro in učinkovito preverjanje verodostojnosti vsakega digitalnega potrdila o poreklu blaga. Zagotovljena je zanesljivost prejetih informacij.

Prilagamo primer digitalnega potrdila o poreklu blaga, izdanega v Nemčiji.

October 24, 2025 0 Comments

Nemčija – elektronsko izdajanje potrdil o nepreferencialnem poreklu blaga

V zvezi s prednostmi digitalizacije potrdil o poreklu blaga DIHK navaja naslednje:

  • digitalno potrdilo o poreklu blaga izpolnjuje vse pravne in regulativne zahteve. Sistem elektronske izdaje potrdil o poreklu blaga je bil razvit v skladu z najvišjimi standardi varstva podatkov in skladnosti, ki zagotavljajo, da vsi dokumenti ostanejo pravno zavezujoči, varni in zaščiteni pred nedovoljenimi posegi. Poleg tega imajo digitalna potrdila o poreklu blaga edinstveno serijsko številko;
  • za razliko od potrdil o poreklu blaga v papirni obliki, je digitalno potrdilo o poreklu blaga zaščiteno z naprednimi mehanizmi šifriranja in preverjanja verodostojnosti potrdila. To zagotavlja višjo raven varnosti in preprečuje ponarejanje, manipulacijo ali izgubo;
  • vsako digitalno potrdilo o poreklu blaga je mogoče kadar koli nemudoma preveriti na naslednjem uradnem naslovu za preverjanje. Za namene preverjanja potrdila o poreklu blaga je treba izpolniti naslednja zahtevana polja: številka potrdila ter koda za preverjanje (oba podatka sta navedena na vsakem potrdilu o poreklu blaga) in država zahtevka. Navedeni postopek zagotavlja hitro in učinkovito preverjanje verodostojnosti vsakega digitalnega potrdila o poreklu blaga. Zagotovljena je zanesljivost prejetih informacij.

Prilagamo primer digitalnega potrdila o poreklu blaga, izdanega v Nemčiji.

October 24, 2025 0 Comments

Nadaljnja krepitev partnerstva Finančne uprave in Zbornice računovodskih servisov

October 24, 2025 0 Comments

CELEX:32025D2141: Council Decision (EU) 2025/2141 of 10 October 2025 on the accession of Vanuatu to the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part

October 24, 2025 0 Comments

CELEX:32025R0392R(04)

The corrigendum does not concern the English version.
October 24, 2025 0 Comments

Evropska Unija sprejela 19. paket omejevalnih ukrepov proti Rusiji, Belorusiji ter zasedenim ukrajinskim ozemljem

Bistvene spremembe Uredbe 833/2014 o omejevalnih ukrepih, ki veljajo pri trgovanju z Rusko federacijo:

  • sankcije proti dodatnim 69 posameznikom,
  • dodanih 45 novih subjektov za katere bodo veljale strožje omejitve izvoza blaga in tehnologije z dvojno rabo,
  • prepoved uvoza utekočinjenega zemeljskega plina (LNG) iz Rusije v EU
  • zaostruje se nadzor nad gibanjem ruskih diplomatov po EU (obvezno vnaprejšnje obveščanje DČ o potovanjih po schengenskem območju),
  • spremembe posameznih prilog, ki določajo sezname blaga, za katerega veljajo prepovedi oziroma omejitve.

Bistvene spremembe Uredbe (EU) št. 765/2006 o omejevalnih ukrepih, ki veljajo pri trgovanju z Belorusijo:

  • sankcioniranih pet novih entitet,
  • trgovinski ukrepi uvedeni proti Rusiji so odraženi tudi v Belorusiji.
October 23, 2025 0 Comments

Motnje pri davčnem potrjevanju računov, 21. 10. 2025

Od torka, 21. 10. 2025, od 22.00 naprej, po nadgradnji delilnika bremen, beležimo težave pri povezovanju starejših sistemov na sistem za davčno potrjevanje računov. Raziskuje se vzrok napake. O ponovnem rednem delovanju vas obvestimo.

October 23, 2025 0 Comments
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