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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:62020TO0405(01)_INF: Order of the General Court (Eighth Chamber, Extended Composition) of 14 May 2025.#DZ Hyp AG v Single Resolution Board.#Case T-405/20.

October 15, 2025 0 Comments

CELEX:62024CJ0006_SUM: Judgment of the Court (Eighth Chamber) of 8 May 2025.#Abanca Corporación Bancaria, SA v WE and VX.#Requests for a preliminary ruling from the Juzgado de Primera Instancia de La Coruña.#Reference for a preliminary ruling – Consumer protection – Consumer credit agreements – Directive 93/13/EEC – Unfair terms in consumer contracts – Article 3(1) – Acceleration clause – Judicial review – No national legislation governing the acceleration clause – Criteria for assessing unfairness.#Joined Cases C-6/24 and C-231/24.

October 15, 2025 0 Comments

CELEX:62025CJ0135_SUM: Judgment of the Court (Third Chamber) of 20 May 2025.#Criminal proceedings against Varhovna kasatsionna prokuratura na Republika Bulgaria.#Request for a preliminary ruling from the Varhoven kasatsionen sad (Bulgarie).#Reference for a preliminary ruling – Area of freedom, security and justice – Judicial cooperation in criminal matters – Directive (EU) 2016/343 – Article 8 – Right to be present at the trial – Information regarding the holding of the trial and the consequences of non-appearance – Inability to locate the accused person notwithstanding reasonable efforts made by the competent authorities – Possibility of a trial and a decision in absentia – Article 9 – Right to a new trial or to another legal remedy which allows a fresh determination of the merits of the

October 15, 2025 0 Comments

CELEX:62023TJ0223:           Arrêt du Tribunal (quatrième chambre) du 15 octobre 2025.#VZ contre Parlement européen.#Droit institutionnel – Membres du Parlement – Harcèlement moral – Décisions de la présidente du Parlement concluant à l’existence d’un harcèlement moral à l’égard de plusieurs assistants parlementaires accrédités et prononçant à l’encontre d’un député la perte du droit à l’indemnité de séjour et la suspension de la participation aux activités du Parlement pendant trente jours – Délais de procédure – Droits de la défense – Présomption d’innocence.#Affaire T-223/23.

This document does not exist in English.
October 15, 2025 0 Comments

CELEX:62023TJ0290: Judgment of the General Court (Seventh Chamber) of 15 October 2025.#MeSoFa Vermögensverwaltungs AG, anciennement Sber Vermögensverwaltungs AG v Single Resolution Board.#Access to documents – Regulation (EC) No 1049/2001 – Documents concerning the adoption by the Single Resolution Board (SRB) of a resolution scheme for Sberbank d.d. – Decisions of the SRB Appeal Panel concerning confirmatory decisions of the SRB refusing access – Partial refusal of access – Exception relating to the protection of the financial, monetary or economic policy of the European Union or of a Member State – Fourth indent of Article 4(1)(a) of Regulation No 1049/2001 – Exception relating to the protection of the commercial interests of a third party – First indent of Article 4(2) of Regulation No

October 15, 2025 0 Comments

CELEX:62024TJ0381: Judgment of the General Court (Sixth Chamber) of 15 October 2025.#Frutaria Innovation SL v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU figurative mark Frutaria – Absolute ground for invalidity – Descriptive character – Article 7(1)(c) and Article 51(1)(a) of Regulation (EC) No 40/94 – No distinctive character acquired through use – Article 7(3) and Article 51(2) of Regulation No 40/94.#Case T-381/24.

October 15, 2025 0 Comments

CELEX:62023TJ0306:           Arrêt du Tribunal (sixième chambre) du 15 octobre 2025.#Red Bull GmbH e.a. contre Commission européenne.#Concurrence – Ententes – Abus de position dominante – Secteur des boissons énergisantes – Procédure administrative – Décision ordonnant une inspection – Article 20, paragraphe 4, du règlement (CE) no 1/2003 – Obligation de motivation – Indices suffisamment sérieux – Soupçon d’infraction – Proportionnalité.#Affaire T-306/23.

This document does not exist in English.
October 15, 2025 0 Comments

CELEX:62025TJ0109: Judgment of the General Court (First Chamber) of 15 October 2025.#Bulkhead Ltd v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU word mark WARDOGS – Earlier EU word mark WATCH DOGS – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-109/25.

October 15, 2025 0 Comments

CELEX:62023TJ0295_EXT:           Arrêt du Tribunal (neuvième chambre) du 15 octobre 2025 (Extraits).#WU contre Agence de l’Union européenne pour la coopération judiciaire en matière pénale.#Fonction publique – Agents temporaires – Enquête administrative – Article 12 bis du statut – Harcèlement moral – Demande d’assistance – Rejet de la demande – Article 24 du statut – Devoir de diligence – Responsabilité.#Affaire T-295/23.

This document does not exist in English.
October 15, 2025 0 Comments

CELEX:62023TO0025(01)_RES:           Ordonnance du Tribunal (sixième chambre) du 7 octobre 2025 (Extraits).#Orgatex GmbH & Co. KG contre Office de l’Union européenne pour la propriété intellectuelle.#Procédure – Taxation des dépens – Frais payés par un tiers au litige – Caractère récupérable par une partie.#Affaire T-25/23 DEP.

This document does not exist in English.
October 15, 2025 0 Comments

CELEX:62023TJ0291: Judgment of the General Court (Seventh Chamber) of 15 October 2025.#MeSoFa Vermögensverwaltungs AG, anciennement Sber Vermögensverwaltungs AG v Single Resolution Board.#Access to documents – Regulation (EC) No 1049/2001 – Documents concerning the adoption by the Single Resolution Board (SRB) of a resolution scheme for Sberbank banka d.d. – Decisions of the SRB Appeal Panel concerning confirmatory decisions of the SRB refusing access – Partial refusal of access – Exception relating to the protection of the financial, monetary or economic policy of the European Union or of a Member State – Fourth indent of Article 4(1)(a) of Regulation No 1049/2001 – Exception relating to the protection of the commercial interests of a third party – First indent of Article 4(2) of Regulati

October 15, 2025 0 Comments

CELEX:62025TJ0235: Judgment of the General Court (First Chamber) of 15 October 2025.#Galina Evgenyevna Pumpyanskaya v Council of the European Union.#Common foreign and security policy – Restrictive measures adopted in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – Freezing of funds – List of persons, entities and bodies subject to the freezing of funds and economic resources – Maintenance of the applicant’s name on the list – Concept of ‘benefiting from leading businesspersons operating in Russia’ – Article 2(1)(g) of Directive 2014/145 – Article 3(1)(g) of Regulation (EU) No 269/2014 – Error of assessment.#Case T-235/25.

October 15, 2025 0 Comments

Finančna uprava je skupaj s Fakulteto za upravo začela s projektom mikrodokazil

October 15, 2025 0 Comments

CELEX:32025R2082: Regulation (EU) 2025/2082 of the European Parliament and of the Council of 8 October 2025 amending Regulation (EU) 2018/1727 as regards the extension of the timeframe for the establishment of the Eurojust case management system

October 15, 2025 0 Comments

CELEX:32025R0038R(02)

The corrigendum does not concern the English version.
October 15, 2025 0 Comments

CELEX:32008R1272R(20)

The corrigendum does not concern the English version.
October 15, 2025 0 Comments

CELEX:32025D05609: Council Decision of 10 October 2025 appointing members and alternate members of the Advisory Committee for the Coordination of Social Security Systems

October 15, 2025 0 Comments

CELEX:32025D2090: Council Decision (EU) 2025/2090 of 10 October 2025 on the position to be taken on behalf of the European Union within the International Civil Aviation Organization as regards the notification of differences between Union law and the Second Edition of the International Standards and Recommended Practices on Environmental Protection – Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA)

October 15, 2025 0 Comments

UPRS Sodba III U 46/2021-31

Prvostopenjski organ je tožniku utemeljeno odmeril in naložil v plačilo zbornični prispevek za leto 2019. Pristojni organ lahko sprejme zaključek o obveznem članstvu fizične osebe v KGZS, če ugotovi, da je ta oseba lastnik kmetijskih in gozdnih zemljišč, katerih katastrski dohodek, ugotovljen po ZUKD-2, dosega z ZKGZ predpisano višino, in na ta zaključek opre odločbo o odmeri zborničnega prispevka, ki se izda na podlagi 25.b člena ZKGZ. Sodna praksa Upravnega sodišča v zvezi z vprašanjem, ali je dejansko opravljanje kmetijske oziroma gozdarske dejavnosti glede na prvo alinejo prvega odstavka 9. člena ZKGZ relevantno pravno dejstvo v postopku odmere zborničnega prispevka, ni bila vedno povsem enotna. V sodbah U 1670/2002 z dne 2. 9. 2004 in U 1726/2009 z dne 6. 7. 2010 je sodišče zavzelo stališče, da je treba ugotavljati dejansko opravljanje kmetijske oziroma gozdarske dejavnosti. Vendar pa je nato od tega stališča odstopilo in sprejelo drugačno...
October 14, 2025 0 Comments

UPRS Sodba I U 1471/2021-9

V obravnavani zadevi je pomembno, ali je toženka obveznost tožnice ugotovila upoštevaje mešano odpadno embalažo, za katero velja skupno izpolnjevanje obveznosti PRO, tj., ali je iz skupne količine pri izvajalcu javne službe od 1. 1. 2021 do 31. 1. 2021 zbrane mešane odpadne embalaže, izključena mešana odpadna embalaža tistih proizvajalcev, za katere je z Uredbo obveznost PRO izključena in je zato niso prenesli na DROE. Prav tako je pomembno, ali je bila celotna količina zbrana v mesecu januarju 2021, saj je v letu 2020 za odvoz s strani DROE neprevzete odpadne embalaže veljal 100.a člen ZUIZEOP, po katerem stroške ravnanja s to odpadno embalažo plača RS. Obrazložitev izpodbijane odločbe je tako pomanjkljiva, da ni mogoče preizkusiti, ali so količine odpadne embalaže, za katero velja skupno izpolnjevanje obveznosti PRO, in količine, ki bi jih v tem obdobju morala prevzeti tožnica, pravilno ugotovljene.
October 14, 2025 0 Comments
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