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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:62024CA0242: Case C-242/24 P: Judgment of the Court (Fourth Chamber) of 9 July 2026 – Commission v Germany (Aid for cogeneration) (Appeal – State aid – Combined heat and power generation sector – Reform of the arrangements for support for cogeneration – Decision of the European Commission declaring the aid compatible with the internal market – Concept of State aid – Measures granted through State resources – Condition relating to the existence of a compulsory surcharge)

September 7, 2026 0 Comments

CELEX:62026TB0017: Case T-17/26 R: Order of the President of the General Court of 22 July 2026 – Indra Sistemas v EEAS (Interim measures – Public procurement – Negotiated tender procedure – Sole tenderer – Rejection of the tender – Application for suspension of operation and interim measures – No urgency)

September 7, 2026 0 Comments

CELEX:62022TB0073: Case T-73/22: Order of the General Court of 22 July 2026 – Walsall Conduits v EUIPO – Liberty Engineering (Willenhall) (WALSALL CONDUITS)

September 7, 2026 0 Comments

CELEX:62025CA0186: Case C-186/25, Institut po ribni resursi Varna: Judgment of the Court (Seventh Chamber) of 9 July 2026 (request for a preliminary ruling from the Administrativen sad – Varna – Bulgaria) – Institut po ribni resursi Varna v Rakovoditel na Natsionalnia organ po Savmestna operativna programa za transgranichno satrudnichestvo Chernomorski baseyn 2014-2020 i direktor na direktsia Upravlenie na teritorialnoto satrudnichestvo (Reference for a preliminary ruling – Own resources of the European Union – Protection of the European Union’s financial interests – Regulation (EC, Euratom) No 2988/95 – European Regional Development Fund (ERDF) – Regulation (EU) No 1303/2013 – European Neighbourhood Instrument (ENI) – Regulation (EU) No 232/2014 – Implementing Regulation (EU) No 897/2014 

September 7, 2026 0 Comments

CELEX:62024CA0224: Case C-224/24, Società Eredi Raimondo Bufarini – II: Judgment of the Court (Fourth Chamber) of 9 July 2026 (request for a preliminary ruling from the Consiglio di Stato – Italy) – Società Eredi Raimondo Bufarini Srl – Servizi Ambientali v Ministero dell'Interno, Ministero della Transizione Ecologica, and Others (Reference for a preliminary ruling – Environment – Control of major-accident hazards involving dangerous substances – Directive 2012/18/EU – Article 2 – Scope – Article 3(12) – Concept of presence of dangerous substances – Continuous monitoring of substances actually present within an establishment – Anticipated or reasonably foreseeable presence – Determination by reference to the maximum quantities of substances indicated in the operating permit)

September 7, 2026 0 Comments

CELEX:62023CA0428: Case C-428/23, ROGON and Others: Judgment of the Court (Fifth Chamber) of 9 July 2026 (request for a preliminary ruling from the Bundesgerichtshof – Germany) – ROGON GmbH & Co. KG, MVI Management GmbH, DC v Deutscher FußballBund eV (DFB) (Reference for a preliminary ruling – Internal market – Competition – Professional football – Article 101(1) TFEU – Prohibition of agreements, decisions and concerted practices – Regulations of a national football federation – Purchase of services from third parties outside that federation – Activity of the players’ agents – Restriction of competition by object or by effect – Exception to the prohibition in Article 101(1) TFEU – Scope – Objectives pursued by those regulations – Whether justified – Conditions – Pursuit of legitima

September 7, 2026 0 Comments

CELEX:62024CA0199: Case C-199/24, Legal Newsdesk Sweden: Judgment of the Court (Fifth Chamber) of 9 July 2026 (request for a preliminary ruling from the Attunda tingsrätt – Sweden) – ND v Legal Newsdesk Sweden AB, formerly Garrapatica AB (Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Scope – Making information relating to criminal convictions available to the public online in return for remuneration – Reconciling the right to protection of personal data with the right to freedom of expression and information – Article 79 – Right to an effective judicial remedy – Scope – Article 85 – Concept of processing of personal data carried out for journalistic purposes)

September 7, 2026 0 Comments

CELEX:62024CA0768: Case C-768/24, Hortis: Judgment of the Court (Seventh Chamber) of 9 July 2026 (request for a preliminary ruling from the Cour de cassation – France) – Hortis GRC SA v JA, France Travail Île-de-France, formerly Pôle emploi Île-de-France (Reference for a preliminary ruling – Convention on the law applicable to contractual obligations – Article 3 – Choice made by the parties – Article 6 – Contract of employment – Mandatory rules of the law which would be applicable in the absence of choice – Determination of the applicable law – Contract of employment more closely connected with another country – Criteria for assessment – Closer connections resulting, in the performance of a contract of employment, from the parties’ choice of the law applicable to that contract)

September 7, 2026 0 Comments

CELEX:62026CN0498: Case C-498/26, Fuisnand: Request for a preliminary ruling from the Tribunal de première instance francophone de Bruxelles (Belgium) lodged on 18 May 2026 – LS v État belge

September 7, 2026 0 Comments

CELEX:62024CA0788: Case C-788/24, Anne Frank Fonds: Judgment of the Court (Second Chamber) of 9 July 2026 (request for a preliminary ruling from the Hoge Raad der Nederlanden – Netherlands) – Anne Frank Fonds v Anne Frank Stichting, Koninklijke Nederlandse Akademie van Wetenschappen, Vereniging voor Onderzoek en Ontsluiting van Historische Teksten (Reference for a preliminary ruling – Intellectual property – Copyright and related rights – Directive 2001/29/EC – Article 3(1) – Concept of communication to the public – Article 6(3) – Effective technological measures – Work that is in the public domain in certain Member States and still protected by copyright in another Member State – Publication of that work on a website – Geo-blocking measure designed to prevent access to that website from t

September 7, 2026 0 Comments

CELEX:62026CN0499: Case C-499/26, Marcony Holdings: Request for a preliminary ruling from the Tribunal de première instance francophone de Bruxelles (Belgium) lodged on 18 May 2026 – Marcony Holdings Limited v État belge

September 7, 2026 0 Comments

CELEX:62026TN0444: Case T-444/26: Action brought on 16 July 2026 – UP v EESC

September 7, 2026 0 Comments

CELEX:62026TN0456: Case T-456/26: Action brought on 17 July 2026 – Faena Brands v EUIPO (Shape of a spoon handle)

September 7, 2026 0 Comments

CELEX:62026CN0516: Case C-516/26, Szwiecka: Request for a preliminary ruling from the Sąd Okręgowy we Wrocławiu (Poland) lodged on 21 May 2026 – H.K. v S.

September 7, 2026 0 Comments

CELEX:62025CA0188: Case C-188/25, Štátny fond rozvoja bývania: Judgment of the Court (First Chamber) of 9 July 2026 (request for a preliminary ruling from the Krajský súd v Prešove – Slovakia) – Štátny fond rozvoja bývania v GL, KL, SC (Reference for a preliminary ruling – Consumer protection – Unfair terms in consumer contracts – Directive 93/13/EEC – Article 2(c) – Concept of seller or supplier – Loan and guarantee agreements – State Housing Development Fund – Task carried out in the public interest – Loans granted on preferential terms – Referral back for reconsideration following an appeal – Obligation to comply with the legal rulings of a higher court – Principle of the primacy of EU law – Limitation of the temporal effects of the judgment)

September 7, 2026 0 Comments

CELEX:62026TN0452: Case T-452/26: Action brought on 17 July 2026 – Itastyle v EUIPO – Truzzi 1890 (TRUZZI)

September 7, 2026 0 Comments

CELEX:62026TB0335: Case T-335/26 R: Order of the President of the General Court of 20 July 2026 – Goldwind Science & Technology v Commission (Interim relief – Regulation (EU) 2022/2560 – Foreign subsidies – Request for information – Application for suspension of operation of a measure – Lack of urgency)

September 7, 2026 0 Comments

CELEX:62025CA0307: Case C-307/25, KFZ Kolak: Judgment of the Court (Seventh Chamber) of 9 July 2026 (request for a preliminary ruling from the Oberster Gerichtshof – Austria) – KFZ Kolak e.U. v GF (Reference for a preliminary ruling – Consumer protection – Directive (EU) 2019/771 – Contracts for the sale of goods – Article 13(4)(c) – Remedies for lack of conformity of the goods – Concept of a lack of conformity which is of such a serious nature as to justify an immediate price reduction or termination of the sales contract – Lack of conformity relating to the safety of the goods – Bringing the goods into conformity inexpensively)

September 7, 2026 0 Comments

CELEX:62024CA0771: Case C-771/24, Fédération belge du stationnement and Interparking: Judgment of the Court (Second Chamber) of 9 July 2026 (request for a preliminary ruling from the Conseil d’État – Belgium) – Fédération belge du stationnement ASBL, Interparking SA v Région de Bruxelles-Capitale (Reference for a preliminary ruling – Environment – Directive 2001/42/EC – Assessment of the effects of certain plans and programmes on the environment – Article 2(a) – Concept of plans and programmes – Article 3(2)(a) – Measures prepared for certain sectors and setting a framework for future development consent of projects listed in Annexes I and II to Directive 2011/92/EU – Plan or programme in the transport, town and country planning or land use sector – Order laying down the conditions for ope

September 7, 2026 0 Comments

CELEX:62025CA0234: Case C-234/25, Sky Österreich Fernsehen: Judgment of the Court (First Chamber) of 9 July 2026 (request for a preliminary ruling from the Oberster Gerichtshof – Austria) – Sky Österreich Fernsehen GmbH v Verein für Konsumenteninformation (Reference for a preliminary ruling – Consumer protection – Consumer rights – Directive 2011/83/EC – Exceptions from the right of withdrawal – Contracts for the supply of digital content which is not supplied on a tangible medium – Article 16(m) – Subscription to a streaming service – Supply of digital services – Offer of a dynamic nature going beyond the mere stable and, as the case may be, continuous provision of specific content)

September 7, 2026 0 Comments
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