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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.


 

Republika Armenija – nov avtonomni preferencialni režim - dopolnitev

Z dopisom št. 4246-638/2026-1, z dne 20. 10. 2026, smo vas obvestili, da je bil z Uredbo (EU) 2026/2269 uveden avtonomni preferencialni režim za Republiko Armenijo ter da se je zadevni avtonomni preferencialni režim začel uporabljati 10. oktobra 2026.

Po že objavljenem dopisu smo od Evropske komisije prejeli še informacije o oznakah za dokazila o poreklu, ki se uporabljajo v carinski deklaraciji, kot sledi v nadaljevanju. Pri uveljavljanju preferencialne tarifne obravnave na podlagi avtonomnega režima, v veljavi za Republiko Armenijo, se v P. E. 12 03 (spremna listina – vrsta) navede ena izmed naslednjih oznak za dokazilo o poreklu:

  • N954 (Potrdilo o gibanju blaga EUR.1),

  • U162 (Izjava na računu ali izjava o poreklu, ki jo sestavi kateri koli izvoznik na računu ali katerem koli drugem trgovinskem dokumentu, niti v okviru GSP niti v okviru EUR-MED, kadar skupna vrednost izdelkov s poreklom ne presega 6 000 EUR),

  • Nova oznaka U082 (Izjava na računu, ki jo sestavi registrirani izvoznik v Armeniji). Kadar je v P.E. 12 03 navedena ta oznaka, mora biti navedena tudi oznaka C100 (Številka registriranega izvoznika).

October 23, 2026 0 Comments

Republika Armenija – nov avtonomni preferencialni režim - dopolnitev

Z dopisom št. 4246-638/2026-1, z dne 20. 10. 2026, smo vas obvestili, da je bil z Uredbo (EU) 2026/2269 uveden avtonomni preferencialni režim za Republiko Armenijo ter da se je zadevni avtonomni preferencialni režim začel uporabljati 10. oktobra 2026.

Po že objavljenem dopisu smo od Evropske komisije prejeli še informacije o oznakah za dokazila o poreklu, ki se uporabljajo v carinski deklaraciji, kot sledi v nadaljevanju. Pri uveljavljanju preferencialne tarifne obravnave na podlagi avtonomnega režima, v veljavi za Republiko Armenijo, se v P. E. 12 03 (spremna listina – vrsta) navede ena izmed naslednjih oznak za dokazilo o poreklu:

  • N954 (Potrdilo o gibanju blaga EUR.1),

  • U162 (Izjava na računu ali izjava o poreklu, ki jo sestavi kateri koli izvoznik na računu ali katerem koli drugem trgovinskem dokumentu, niti v okviru GSP niti v okviru EUR-MED, kadar skupna vrednost izdelkov s poreklom ne presega 6 000 EUR),

  • Nova oznaka U082 (Izjava na računu, ki jo sestavi registrirani izvoznik v Armeniji). Kadar je v P.E. 12 03 navedena ta oznaka, mora biti navedena tudi oznaka C100 (Številka registriranega izvoznika).

October 23, 2026 0 Comments

CELEX:32019R1009R(16)

The corrigendum does not concern the English version.
October 23, 2026 0 Comments

CELEX:32026R1336R(01)

The corrigendum does not concern the English version.
October 23, 2026 0 Comments

CELEX:32026D2373: Council Decision (EU) 2026/2373 of 22 October 2026 on the financial contributions to be paid by the parties to the European Development Fund as the third instalment for 2026

October 23, 2026 0 Comments

CELEX:32026D1333R(01)

The corrigendum does not concern the English version.
October 23, 2026 0 Comments

CELEX:32017R0625R(17)

The corrigendum does not concern the English version.
October 23, 2026 0 Comments

CELEX:32022R2065R(11):           Berichtigung der Verordnung (EU) 2022/2065 des Europäischen Parlaments und des Rates vom 19. Oktober 2022 über einen Binnenmarkt für digitale Dienste und zur Änderung der Richtlinie 2000/31/EG (Gesetz über digitale Dienste) (ABl. L 277 vom 27.10.2022)

The corrigendum does not concern the English version.
October 23, 2026 0 Comments

CELEX:32014R0806R(13)

The corrigendum does not concern the English version.
October 23, 2026 0 Comments

CELEX:32009R1069R(13):           Berichtigung der Verordnung (EG) Nr. 1069/2009 des Europäischen Parlaments und des Rates vom 21. Oktober 2009 mit Hygienevorschriften für nicht für den menschlichen Verzehr bestimmte tierische Nebenprodukte und zur Aufhebung der Verordnung (EG) Nr. 1774/2002 (Verordnung über tierische Nebenprodukte) (ABl. L 300 vom 14.11.2009)

The corrigendum does not concern the English version.
October 23, 2026 0 Comments

CELEX:32001R0999R(04)

The corrigendum does not concern the English version.
October 23, 2026 0 Comments

CELEX:32016L0800R(01)

The corrigendum does not concern the English version.
October 23, 2026 0 Comments

Osnove za plačilo ter zneski prispevkov za socialno varnost OKTOBER 2026

October 22, 2026 0 Comments

CELEX:62025TJ0430_INF: Judgment of the General Court (Seventh Chamber) of 2 September 2026.#Christoph Klein v European Commission.#Case T-430/25.

October 22, 2026 0 Comments

CELEX:62025TJ0814_INF: Judgment of the General Court (Sixth Chamber) of 14 October 2026.#Holding Tourisme v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU word mark MAGORA – Earlier EU figurative mark GRUPO AGORA – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-814/25.

October 22, 2026 0 Comments

CELEX:62024TJ0501_INF: Judgment of the General Court (Fifth Chamber) of 9 September 2026.#Cluster Calzado Innovación v European Commission.#Case T-501/24.

October 22, 2026 0 Comments

CELEX:62021TJ0268(01)_INF: Judgment of the General Court (Third Chamber) of 8 July 2026.#Ryanair DAC v European Commission.#State aid – Italian air transport market – Compensation scheme for airlines with an Italian operating licence – Decision not to raise any objections – Aid intended to make good the damage caused by an exceptional occurrence – Article 107(2)(b) TFEU – Eligibility condition relating to a minimum remuneration requirement for employees whose home base is located in Italy – Obligation to state reasons – Principle of non-discrimination – Free provision of services – Freedom of establishment – Assessment of damage – Causal link – Article 8 of Regulation (EC) No 593/2008.#Case T-268/21 RENV.

October 22, 2026 0 Comments

CELEX:62024TJ0538_INF: Judgment of the General Court (Third Chamber) of 8 July 2026.#Ryanair DAC v European Commission.#State aid – Italian air transport market – Extension and amendment of a compensation scheme for airlines with an Italian operating licence – Decision not to raise any objections – Aid intended to make good the damage caused by an exceptional occurrence – Article 107(2)(b) TFEU – Eligibility condition relating to a minimum remuneration requirement for employees whose home base is located in Italy – Principle of non-discrimination – Free provision of services – Freedom of establishment – Article 8 of Regulation (EC) No 593/2008 – Assessment of damage – Causal link – Obligation to state reasons.#Case T-538/24.

October 22, 2026 0 Comments

CELEX:62026TJ0086_INF: Judgment of the General Court (Ninth Chamber) of 7 October 2026.#Abacco’s GmbH v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – International registration designating the European Union – Figurative mark ABACCO’S STEAKHOUSE – Earlier national word mark ABAC – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-86/26.

October 22, 2026 0 Comments

CELEX:62024TO0629(01)_INF: Order of the General Court (Fourth Chamber) of 2 September 2026.#Ryanair DAC v European Commission.#Action for annulment – State aid – Regulation (EU) 2015/1589 – Formal notice addressed to the Commission – Refusal by the Commission to issue an injunction to suspend or provisionally recover aid – Non-actionable measure – Manifest inadmissibility.#Case T-629/24.

October 22, 2026 0 Comments
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