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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:62025CJ0277:           Arrêt de la Cour (neuvième chambre) du 25 juin 2026.#Helpfind Funding SARL e.a. contre Towarzystwo Ubezpieczeń i Reasekuracji ALLIANZ Polska S.A. e.a.#Renvoi préjudiciel – Assurance de la responsabilité civile résultant de la circulation des véhicules automoteurs – Directive 2009/103/CE – Article 1er, point 2, ainsi que articles 3, 18 et 28 – Notion de “personne lésée” – Cession à un professionnel de créances nées au titre d’assurances de la responsabilité civile automobile par des personnes ayant subi des préjudices matériels en raison d’accidents de la circulation – Qualité pour agir en justice du cessionnaire afin de réclamer le paiement de la créance cédée auprès des entreprises d’assurances concernées.#Affaire C-277/25.

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June 25, 2026 0 Comments

CELEX:62025CJ0343:           Arrêt de la Cour (huitième chambre) du 25 juin 2026.#Caisse primaire d'assurance maladie (CPAM) de la Gironde contre LX.#Renvoi préjudiciel – Reconnaissance des qualifications professionnelles – Directive 2005/36/CE – Champ d’application – Article 3, paragraphe 1, sous a) – Réglementation nationale fixant les conditions d’accès au secteur à honoraires différents des médecins exerçant à titre libéral – Médecin ayant acquis une qualification au sein d’un établissement hospitalier situé dans un autre État membre – Exigence d’une expérience de deux ans en qualité d’“assistant des hôpitaux” exerçant son activité au sein de cet établissement dans le cadre d’un contrat de travail – Article 49 TFUE – Liberté d’établissement.#Affaire C-343/25.

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June 25, 2026 0 Comments

CELEX:62024CJ0623:           Arrêt de la Cour (huitième chambre) du 25 juin 2026.#UJ e.a. contre Commission européenne.#Pourvoi – Fonction publique – Concours général EPSO/AD/380/19 – Concours pour le recrutement d’administrateurs dans le domaine de la coopération internationale et de la gestion de l’aide aux pays tiers – Répétition des épreuves écrites – Décision de ne pas inscrire les noms des requérants sur la liste de réserve – Principe d’égalité de traitement – Principe de concordance entre la réclamation administrative et le recours contentieux – Recours en annulation.#Affaire C-623/24 P.

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June 25, 2026 0 Comments

CELEX:62025TJ0121_RES: Judgment of the General Court (Third Chamber, Extended Composition) of 17 June 2026.#Asma Gharbi v European Commission.#Civil service – Members of the contract staff – Remuneration – Refusal to grant social assistance – Commission staff members employed in Luxembourg – Legal basis of the action – Implied decision of rejection – Obligation to state reasons – Complete lack of reasoning – Regularisation after the action has been brought – Circumscribed powers – Liability.#Case T-121/25.

June 25, 2026 0 Comments

CELEX:62025CJ0014:           Urteil des Gerichtshofs (Achte Kammer) vom 25. Juni 2026.#Thüringer Aufbaubank gegen LN.#Vorlage zur Vorabentscheidung – Justizielle Zusammenarbeit in Zivilsachen – Verordnung (EG) Nr. 805/2004 – Europäischer Vollstreckungstitel für unbestrittene Forderungen – Art. 25 – Öffentliche Urkunden – Als Europäischer Vollstreckungstitel bestätigte Urkunde – Vollstreckungsverfahren – Art. 21 Abs. 2 – Verbot, die Bestätigung im Vollstreckungsmitgliedstaat in der Sache nachzuprüfen – Vor dem Inkrafttreten der Verordnung errichteter Notariatsakt – Verstoß gegen den zeitlichen Anwendungsbereich der Verordnung durch die befugten Stellen des Ursprungsmitgliedstaats.#Rechtssache C-14/25.

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June 25, 2026 0 Comments

CELEX:62024TJ0077:           Arrêt du Tribunal (première chambre élargie) du 24 juin 2026.#Dassault Aviation contre Commission européenne.#Environnement – Règlement délégué (UE) 2023/2485 – Taxonomie – Activités transitoires – Exclusion de l’activité de fabrication d’aéronefs d’affaires – Erreur manifeste d’appréciation.#Affaire T-77/24.

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June 24, 2026 0 Comments

CELEX:62024TJ0077_RES:           Arrêt du Tribunal (première chambre élargie) du 24 juin 2026.#Dassault Aviation contre Commission européenne.#Environnement – Règlement délégué (UE) 2023/2485 – Taxonomie – Activités transitoires – Exclusion de l’activité de fabrication d’aéronefs d’affaires – Erreur manifeste d’appréciation.#Affaire T-77/24.

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June 24, 2026 0 Comments

CELEX:62025TO0844: Order of the President of the General Court of 22 June 2026.#Biohaven Bioscience Ireland Ltd and Biohaven Therapeutics Ltd v European Medicines Agency.#Interim relief – Medicinal products for human use – Regulation (EC) No 726/2004 – Withdrawal of the application for marketing authorisation for Dazluma – Publication of the assessment report – Application for suspension of operation – Prima facie case – Urgency – Weighing up of interests.#Case T-844/25 R.

June 23, 2026 0 Comments

CELEX:62024CO0860:           Ordonnance de la Cour (huitième chambre) du 11 juin 2026.#HJ contre Ministero dell’Istruzione e del Merito.#Renvoi préjudiciel – Reconnaissance des qualifications professionnelles – Droit d’exercer la profession d’enseignant spécialisé dans le soutien scolaire dans l’État membre d’accueil – Titre de formation émis dans l’État membre d’origine – Titre n’habilitant pas à exercer la profession d’enseignant spécialisé dans le soutien scolaire dans l’État membre d’origine – Reconnaissance dans l’État membre d’accueil.#Affaire C-860/24.

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June 22, 2026 0 Comments

CELEX:62025CO0214:           Ordonnance de la Cour (sixième chambre) du 10 juin 2026.#Your personal driver Soc. coop. contre Roma Capitale.#Renvoi préjudiciel – Article 53, paragraphe 2, et article 94 du règlement de procédure de la Cour – Exigence de présentation du contexte factuel et réglementaire du litige au principal ainsi que des raisons justifiant la nécessité d’une réponse à la question préjudicielle – Absence de précisions suffisantes – Irrecevabilité manifeste.#Affaire C-214/25.

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June 22, 2026 0 Comments

CELEX:62024CA0418: Case C-418/24, Obadal: Judgment of the Court (Grand Chamber) of 14 April 2026 (request for a preliminary ruling from the Tribunal Supremo – Spain) – TJ v Comunidad de Madrid (Reference for a preliminary ruling – Social policy – Directive 1999/70/EC – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Fixed-term employment contracts in the public sector – Clause 5 – Measures to prevent and penalise the abuse of successive fixed-term employment contracts or relationships – Conversion of successive fixed-term contracts into a contract of indefinite duration – National legislation not permitting such conversion, but laying down other measures to prevent and penalise such abuse – Effective, dissuasive and proportionate penalty measures)

June 22, 2026 0 Comments

CELEX:62024CA0753: Case C-753/24, Rzepacz: Judgment of the Court (Ninth Chamber) of 16 April 2026 (request for a preliminary ruling from the Sąd Okręgowy w Warszawie – Poland) – Powszechna Kasa Oszczędności Bank Polski S.A. v MS and MS (Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Article 7(1) – Unfair terms in consumer contracts – Effects of a term being found to be unfair – Invalidity of the loan agreement – Actions for restitution – Limitation period for the action brought by the seller or supplier – Circumstances that may justify disregarding the expiry of the limitation period – Principle of effectiveness – Principle of legal certainty – Principle of proportionality – Right of access to a court – Unjust enrichment)

June 22, 2026 0 Comments

CELEX:62025TA0291: Case T-291/25: Judgment of the General Court of 6 May 2026 – Ecuphar v EUIPO – Société des produits Nestlé (proGlan) (EU trade mark – Opposition proceedings – Application for EU figurative mark proGlan – International registration of the earlier word mark PRO PLAN – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001)

June 22, 2026 0 Comments

CELEX:62026CN0196: Case C-196/26, Dreame International: Reference for a preliminary ruling from Court of Appeal of the Unified Patent Court made on 11 March 2026 – Dyson Technology Limited v Dreame International (Hongkong) Limited, Eurep GmbH

June 22, 2026 0 Comments

CELEX:62024CA0496: Case C-496/24, Stichting de Thuiskopie: Judgment of the Court (Second Chamber) of 16 April 2026 (request for a preliminary ruling from the Hoge Raad der Nederlanden – Netherlands) – Stichting Onderhandelingen Thuiskopievergoeding, Stichting de Thuiskopie v HP Nederland BV, Dell BV, Stichting Overlegorgaan Blanco Informatiedragers (Reference for a preliminary ruling – Approximation of laws – Intellectual property – Copyright and related rights – Directive 2001/29/EC – Article 2 – Reproduction right – Article 3(1) – Right of communication to the public of works – Art. 5(2)(b) – Private copying exception – Fair compensation – Paid streaming service – Offline streaming copy – Article 5(5))

June 22, 2026 0 Comments

CELEX:62023CA0549: Case C-549/23, American Express Europe and Others: Judgment of the Court (Second Chamber) of 16 April 2026 (request for a preliminary ruling from the College van Beroep voor het bedrijfsleven – Netherlands) – American Express Europe SA, American Express Carte France SA, Visa Europe Ltd, Mastercard Europe SA, Koninklijke Luchtvaart Maatschappij NV v Autoriteit Consument en Markt (Reference for a preliminary ruling – Payment services in the internal market – Regulation (EU) 2015/751 – Article 2(10) – Interchange fees for card-based payment transactions – Article 2(11) – Net compensation – Article 4 – Cap on the amount of those fees – Article 5 – Prohibition of circumvention – Remuneration received by a co-branding partner from a three party payment card scheme – Applicatio

June 22, 2026 0 Comments

CELEX:62024TA0229: Case T-229/24: Judgment of the General Court of 29 April 2026 – Sánchez v Commission (Civil service – Officials – Recruitment – Notice of competition – Open competition EPSO/AD/391/21 – Decision not to place the applicant’s name on the reserve list – Equal treatment – Normalisation of marks – Obligation to state reasons – Rights of the defence – Principle of good administration – Duration of the administrative procedure – Reasonable period of time)

June 22, 2026 0 Comments

CELEX:62025CB0883: Case C-883/25, Galindo Giralt v Spain: Order of the Court (Seventh Chamber) of 4 May 2026 – María del Pilar Galindo Giralt v Kingdom of Spain (Action brought by a natural person against a Member State – Article 53(2) of the Rules of Procedure of the Court of Justice – Clear lack of jurisdiction of the Court)

June 22, 2026 0 Comments

CELEX:62025TB0364: Case T-364/25: Order of the General Court of 7 May 2026 – Luminus v Commission (Public procurement – Implementing Decision (EU) 2025/477 on the applicability of Article 34 of Directive 2014/25/EU to the award of contracts for the activities related to the generation and wholesale of electricity in Belgium – Corrigendum decision – Action which has become devoid of purpose – No need to adjudicate)

June 22, 2026 0 Comments

CELEX:62024CA0899: Case C-899/24 P: Judgment of the Court (Seventh Chamber) of 16 April 2026 – HG v Commission (Appeal – Civil service – Officials – Compensation for damage suffered by the European Union – Recovery of debts by offsetting – Regulation (EU, Euratom) 2018/1046 – Second subparagraph of Article 98(2) – Limitation period – Concept of normal circumstances)

June 22, 2026 0 Comments
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