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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:62025TJ0121:           Arrêt du Tribunal (troisième chambre élargie) du 17 juin 2026.#Asma Gharbi contre Commission européenne.#Fonction publique – Agents contractuels – Rémunération – Refus d’octroi d’une aide sociale – Agents de la Commission affectés au Luxembourg – Fondement juridique du recours – Décision implicite de rejet – Obligation de motivation – Absence totale de motivation – Régularisation après l’introduction du recours – Compétence liée – Responsabilité.#Affaire T-121/25.

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June 17, 2026 0 Comments

CELEX:62025TJ0412: Judgment of the General Court (Eighth Chamber) of 17 June 2026.#Parkster AB v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU word mark PARKNER – Earlier EU word mark PARKSTER – Earlier national figurative mark Parkster – Relative ground for refusal – Likelihood of confusion – Similarity of the goods and services – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-412/25.

June 17, 2026 0 Comments

CELEX:62025TJ0184: Judgment of the General Court (Second Chamber, Extended Composition) of 17 June 2026.#Veronsaajien oikeudenvalvontayksikkö v A Oy.#Reference for a preliminary ruling – Taxation – Common system of VAT – Exemptions – Article 135(1)(b) to (d) of Directive 2006/112/EC – Management of credit by the person granting it – Any dealings in credit guarantees or any other security for money – Transactions, including negotiation, concerning deposit and current accounts, payments, transfers, debts, cheques and other negotiable instruments, but excluding debt collection – Transfer of loans – Management services invoiced by the transferor to the transferee.#Case T-184/25.

June 17, 2026 0 Comments

CELEX:62024TJ0428:           Arrêt du Tribunal (dixième chambre) du 17 juin 2026.#République portugaise contre Commission européenne.#FEAGA et Feader – Dépenses exclues du financement – Dépenses effectuées par le Portugal – Période de rétention – Remplacement d’animaux – Modalités de calcul de l’augmentation du taux de contrôle sur place – Éléments de preuve du doute sérieux et raisonnable.#Affaire T-428/24.

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June 17, 2026 0 Comments

CELEX:62024TJ0237: Judgment of the General Court (Ninth Chamber) of 17 June 2026.#DV v European Border and Coast Guard Agency.#Civil service – Members of the temporary staff – Frontex staff – Fixed-term contract – Dismissal at the end of the probationary period – Article 14 of the CEOS – Decision rejecting the complaint – Competence of the author of the act – Delegation of powers.#Case T-237/24.

June 17, 2026 0 Comments

CELEX:62024CJ0188_RES:           Arrêt de la Cour (grande chambre) du 16 juin 2026.#WebGroup Czech Republic, a.s. e.a. contre Ministre de la Culture e.a.#Renvoi préjudiciel – Commerce électronique – Directive 2000/31/CE – Services de la société de l’information – Article 2, sous h) – Domaine coordonné – Article 3 – Restriction à la libre circulation des services de la société de l’information en provenance d’un autre État membre – Dérogation – Article 14 – Hébergement – Article 15 – Absence d’obligation générale de surveillance – Service électronique d’accès à du contenu pornographique – Réglementation nationale interdisant la fourniture de tels contenus à des mineurs et obligeant le prestataire à mettre en place un système de vérification d’âge – Articles 1 et 24 de la charte des droits

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June 16, 2026 0 Comments

CELEX:62025CO0851: Order of the Court of 9 June 2026.#Swissgrid AG v European Union Agency for the Cooperation of Energy Regulators.#Appeal – Regulation (EU) 2017/2195 – European Union Agency for the Cooperation of Energy Regulators (ACER) – 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-851/25 P.

June 16, 2026 0 Comments

CELEX:62025CO0850: Order of the Court of 9 June 2026.#Swissgrid AG v European Union Agency for the Cooperation of Energy Regulators.#Appeal – Regulation (EU) 2017/2195 – European Union Agency for the Cooperation of Energy Regulators (ACER) – 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-850/25 P.

June 16, 2026 0 Comments

CELEX:62024CJ0188:           Arrêt de la Cour (grande chambre) du 16 juin 2026.#WebGroup Czech Republic, a.s. e.a. contre Ministre de la Culture e.a.#Renvoi préjudiciel – Commerce électronique – Directive 2000/31/CE – Services de la société de l’information – Article 2, sous h) – Domaine coordonné – Article 3 – Restriction à la libre circulation des services de la société de l’information en provenance d’un autre État membre – Dérogation – Article 14 – Hébergement – Article 15 – Absence d’obligation générale de surveillance – Service électronique d’accès à du contenu pornographique – Réglementation nationale interdisant la fourniture de tels contenus à des mineurs et obligeant le prestataire à mettre en place un système de vérification d’âge – Articles 1 et 24 de la charte des droits fond

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June 16, 2026 0 Comments

CELEX:62025TJ0204_RES:           Arrêt du Tribunal (troisième chambre) du 10 juin 2026 (Extraits).#IQ contre Agence européenne de défense.#Fonction publique – Agents temporaires – Personnel de l’AED – Rejet de la demande d’ouverture d’une procédure d’invalidité – Article 77 du statut des agents de l’AED – Abus de droit – Erreur d’appréciation.#Affaire T-204/25.

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June 15, 2026 0 Comments

CELEX:62025TA0580: Case T-580/25: Judgment of the General Court of 29 April 2026 – Doors Bulgaria v EUIPO – Top Ten (Doors) (EU design – Invalidity proceedings – Registered EU design representing doors – Disclosure of the earlier design – Proof of the disclosure – Article 7(1) of Regulation (EC) No 6/2002)

June 15, 2026 0 Comments

CELEX:62026TN0242: Case T-242/26: Action brought on 16 April 2026 – Ilovepdf v EUIPO (ILOVEPDF)

June 15, 2026 0 Comments

CELEX:62023TB0071: Case T-71/23: Order of the General Court of 23 April 2026 – ABLV Bank v ECB and SRB

June 15, 2026 0 Comments

CELEX:62024CA0455: Case C-455/24 P: Judgment of the Court (Sixth Chamber) of 26 March 2026 – UC v Council of the European Union (Appeal – Common foreign and security policy (CFSP) – Restrictive measures taken in view of the situation in the Democratic Republic of the Congo – List of persons and entities subject to the freezing of funds and economic resources – List of persons subject to restrictions on entry into and transit through the territory of the European Union – Inclusion of the applicant’s name – Action for annulment)

June 15, 2026 0 Comments

CELEX:62026CN0306: Case C-306/26 P: Appeal brought on 7 April 2026 by Spielkisten GmbH & Co. KG against the order of the General Court (Eighth Chamber) delivered on 29 January 2026 in Case T-261/25, LM v Commission

June 15, 2026 0 Comments

CELEX:62024TB0112: Case T-112/24: Order of the General Court of 21 April 2026 – Deutsche Bank and BHW Bausparkasse v ECB

June 15, 2026 0 Comments

CELEX:62025CA0819: Case C-819/25 PPU, Gonrieh: Judgment of the Court (Fifth Chamber) of 26 March 2026 (request for a preliminary ruling from the Tribunal de première instance francophone de Brussels – Belgium) – X and Y, acting on their own behalf and in their capacity as legal representatives of their minor children A, B, C and D v Belgian State (Reference for a preliminary ruling – Urgent preliminary ruling procedure – Border controls, asylum and immigration – Immigration policy – Directive 2003/86/EC – Right to family reunification – Article 13(1) – Obligation to grant every facility for obtaining visas – Visas granted subject to the suspensive condition of the recipients’ appearance in person for verification of their identities and of the authenticity of the documents submitted – Reci

June 15, 2026 0 Comments

CELEX:62023CB0426: Case C-426/23, Financial Bulgaria: Order of the Court (Seventh Chamber) of 24 March 2026 (request for a preliminary ruling from the Sofiyski rayonen sad – Bulgaria) – D. D., B. Zh. v Financial Bulgaria EOOD (Reference for a preliminary ruling – Article 53(2) of the Rules of Procedure of the Court of Justice – Article 267 TFEU – Business of insurance – Directive 2009/138/EC – Article 2(2) – Annex – Part A, point 14 – Article 14(1) – Prior authorisation – Inadmissibility)

June 15, 2026 0 Comments

CELEX:62024CA0239: Case C-239/24, Aurnois: Judgment of the Court (Third Chamber) of 26 March 2026 (request for a preliminary ruling from the Cour d’appel de Bruxelles – Belgium) – FP, LD (Reference for a preliminary ruling – Area of freedom, security and justice – Judicial cooperation in criminal matters – Article 82(2) TFEU – EU legislative competence – Directive 2012/29/EU – Minimum standards on the rights, support and protection of victims of crime – Article 2(1)(a) – Concept of victim – Extraterritorial jurisdiction of the criminal courts of a Member State – Inapplicability of that directive)

June 15, 2026 0 Comments

CELEX:62025CA0294: Case C-294/25, AVEPA: Judgment of the Court (Sixth Chamber) of 26 March 2026 (request for a preliminary ruling from the Consiglio di Stato – Italy) – UD, VO, GT and KJ, in their own names and as members of Società Agricola UD e co., BF, in his own name and as owner of the agricultural holding bearing the same name, IJ, BP and LR, in their own names and as members of Azienda agricola IJ, BP e LR s.s. v Agenzia Veneta per i pagamenti in agricoltura (AVEPA) (Reference for a preliminary ruling – Agriculture – Milk and milk products – Regulation (EC) No 595/2004 – Deliveries made to non-approved purchasers – Article 24(1) – Concept of penalty – Additional levy payable by the producer – Levy calculated on the basis of the total quantity of the product delivered – Proportionali

June 15, 2026 0 Comments
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