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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:62024CA0604: Case C-604/24, Farmakeio YZ & Sia: Judgment of the Court (Fifth Chamber) of 21 May 2026 (request for a preliminary ruling from the Symvoulio tis Epikrateias – Greece) – Farmakeio YZ & Sia OE v Ypourgos Anaptyxis kai Ependyseon, Ypourgos Ygeias (Reference for a preliminary ruling – Medicinal products for human use – Directive 2001/83/EC – Article 85c(1) and (2) – Non-prescription medicinal products – Prohibition of the sale at a distance to the public, by means of information society services, of a category of non-prescription medicinal products – Protection of public health)

July 20, 2026 0 Comments

CELEX:62025TB0355: Case T-355/25: Order of the General Court of 3 June 2026 – DV v Council and Others (Action for annulment – Common foreign and security policy – National staff member seconded to EUPOL COPPS – Standard Operating Procedure concerning the Performance and Development Process – Form finalising a Performance Improvement Plan – Measure not open to challenge – Intermediate measure – Manifest inadmissibility)

July 20, 2026 0 Comments

CELEX:62025TB0285: Case T-285/25: Order of the Court of 3 June 2026 – Fountoulis v Parliament (Law governing the institutions – Rules governing expenses and allowances for Members of Parliament – Parliamentary assistance allowance – Recovery of sums unduly paid – Right of access to the file – Limitation period – Error of law and fact – Error of assessment – Action manifestly lacking any foundation in law)

July 20, 2026 0 Comments

CELEX:62025TA0267: Case T-267/25: Judgment of the General Court of 3 June 2026 – Osculati v EUIPO – Olymp Bezner (O) (EU trade mark – Opposition proceedings – International registration designating the European Union – Figurative mark O – Earlier EU figurative mark O – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001 – Facts or evidence submitted for the first time before the Board of Appeal – Article 95(2) of Regulation 2017/1001)

July 20, 2026 0 Comments

CELEX:62026CN0230: Case C-230/26, Bundesamt für Migration und Flüchtlinge: Request for a preliminary ruling from the Verwaltungsgerichtshof Baden-Württemberg (Germany) lodged on 19 March 2026 – IR v Federal Republic of Germany

July 20, 2026 0 Comments

CELEX:62024TA0662: Case T-662/24: Judgment of the General Court of 3 June 2026 – GW v Commission (Civil service – Officials – Retirement pensions – Weighting factor – Resettlement allowance – Decisions of the Swedish courts on the place of residence – Refusal to grant a certificate of residence – Recovery of overpayments – No need to adjudicate in part – Obligation to state reasons – Right to be heard – Duty to have regard for the welfare of officials – Liability)

July 20, 2026 0 Comments

CELEX:62024CA0198: Case C-198/24, Mr Green: Judgment of the Court (Fourth Chamber) of 21 May 2026 (request for a preliminary ruling from the Landesgericht für Zivilrechtssachen Wien – Austria) – TQ v Mr Green Limited (Reference for a preliminary ruling – Cooperation in civil and commercial matters – Regulation (EU) No 655/2014 – European Account Preservation Order procedure to facilitate cross-border debt recovery in civil and commercial matters – Conditions for issuing – Article 7(1) – Urgency – Real risk that, without such a measure, the subsequent enforcement of the claim will be impeded or made substantially more difficult – Nature of that risk – Circumstances which may demonstrate the existence of that risk – Past actions of the debtor – Obstacles to enforcement in the Member State in

July 20, 2026 0 Comments

CELEX:62025TA0313: Case T-313/25, Kinova Europe: Judgment of the General Court (Fifth Chamber, sitting with five Judges) of 3 June 2026 (request for a preliminary ruling from the Finanzgericht Hamburg – Germany) – Kinova Europe GmbH v Hauptzollamt Hanover (Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Heading 9021 – Orthopaedic appliances – Other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability – Robotic arm attached to an electric wheelchair)

July 20, 2026 0 Comments

CELEX:62026TN0312: Case T-312/26: Action brought on 22 May 2026 – TD v Commission

July 20, 2026 0 Comments

CELEX:62024CA0557: Case C-557/24 P: Judgment of the Court (Fifth Chamber) of 21 May 2026 – Malacalza Investimenti Srl, Vittorio Malacalza v European Central Bank (Appeal – Non-contractual liability – Economic and monetary policy – Prudential supervision of credit institutions – Decisions taken by the European Central Bank (ECB) concerning Banca Carige SpA – Sufficiently serious breach of a rule of law conferring rights on individuals – Principle of the protection of legitimate expectations – Conflict of interest – Proportionality – Equal treatment – Right to property – Grounds of the General Court’s judgment)

July 20, 2026 0 Comments

CELEX:62025TA0284: Case T-284/25: Judgment of the General Court of 3 June 2026 – Amber Latvijas balzams v EUIPO – Foodcare (BLACK) (EU trade mark – Invalidity proceedings – EU figurative mark BLACK – Bad faith – Article 59(1)(b) of Regulation (EU) 2017/1001)

July 20, 2026 0 Comments

CELEX:62026CN0603: Case C-603/26 P: Appeal brought on 5 June 2026 by DP and DQ against the judgment of the General Court (Tenth Chamber) delivered on 25 March 2026 in Case T-183/24, DP et DQ v. EIOPA

July 20, 2026 0 Comments

CELEX:62026TN0286: Case T-286/26: Action brought on 30 April 2026 – SH v Parliament

July 20, 2026 0 Comments

CELEX:62024CA0428: Joined Cases C-428/24 and C-476/24, FZ AR (Freezing of assets in trust) and Others: Judgment of the Court (First Chamber) of 21 May 2026 (requests for a preliminary ruling from the Tribunale Amministrativo Regionale per il Lazio – Italy) – FZ AR SpA v Ministero dell’Economia e delle Finanze, Dipartimento del Tesoro, Comitato di Sicurezza Finanziaria, Comando Generale della Guardia di Finanza, Nucleo Speciale di Polizia Valutaria, Agenzia del Demanio (C-428/24), SX Ltd v Ministero dell’Economia e delle Finanze, Comando Generale della Guardia di Finanza, Agenzia del Demanio (C-476/24) (Reference for a preliminary ruling – Common foreign and security policy – Restrictive measures taken in view of the military aggression against Ukraine – Regulation (EU) No 269/2014 – Articl

July 20, 2026 0 Comments

CELEX:62025CB0850: Case C-850/25 P: Order of the Court (Chamber determining whether appeals may proceed) of 9 June 2026 Appeal brought on 18 December 2025 by Swissgrid AG against the judgment of the General Court (Third Chamber, sitting with five Judges) of 8 October 2025 – T-557/23, Swissgrid v ACER (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)

July 20, 2026 0 Comments

CELEX:62024TA0685: Joined Cases T-685/24 Jelgratz) and T-686/24 (Buchgint ): Judgment of the General Court (Second Chamber, sitting with five Judges) of 20 May 2026 (request for a preliminary ruling from the Finanzgericht Berlin-Brandenburg – Germany) – A and B v Hauptzollamt (References for a preliminary ruling – Taxation – Excise duties – Article 32 of Directive 2008/118/EC – Article 32 of Directive (EU) 2020/262 – Concept of own use – Acquisition and transport of goods by a private individual for the purpose of passing them on to another private individual free of charge)

July 20, 2026 0 Comments

CELEX:62026CN0311: Case C-311/26, EDP – Gestão de Produção de Energia: Request for a preliminary ruling from the Tribunal da Concorrência, Regulação e Supervisão (Portugal) lodged on 8 April 2026 – EDP – Gestão de Produção de Energia, S.A. v Autoridade da Concorrência

July 20, 2026 0 Comments

CELEX:62024CA0095: Case C-95/24, Khuzdar: Judgment of the Court (Fifth Chamber) of 21 May 2026 (request for a preliminary ruling from the Corte d’appello di Napoli – Italy) – Criminal proceedings against ATAU (Reference for a preliminary ruling – Judicial cooperation in criminal matters – Framework Decision 2002/584/JHA – European arrest warrant – Surrender procedure between Member States – Optional grounds for non-execution – Article 4(6) – Undertaking by the executing Member State to execute the sentence in accordance with its domestic law – Framework Decision 2008/909/JHA – Mutual recognition of judgments in criminal matters imposing custodial sentences or measures involving deprivation of liberty – Grounds for non-recognition and non-enforcement – Article 9(1)(i) – Person concerned who

July 20, 2026 0 Comments

CELEX:62025CB0698: CaseC-698/25, Gesico Outsourcing Integral: Order of the Court (Eighth Chamber) of 2 June 2026 (request for a preliminary ruling from the Juzgado de lo Social no2 de León – Spain) – LG v Gesico Outsourcing Integral, S.L. (Reference for a preliminary ruling – Article 53(2) of the Rules of Procedure of the Court of Justice – European Social Charter – Amount of remuneration payable for overtime work – Clear lack of jurisdiction of the Court)

July 20, 2026 0 Comments

CELEX:62026CN0038: Case C-38/26 P: Appeal brought on 29 January 2026 by SD against the judgment of the General Court (Fourth Chamber, sitting with five Judges) delivered on 19 November 2025 in Case T-623/22, SD v European Medicines Agency

July 20, 2026 0 Comments
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