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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.


 

Nedostopnost evropskih sistemov, 30. 10. - 1. 11. 2026

V petek, 30. 10. 2026, od 19.00 do nedelje, 1. 11. 2026, do 23.59 bodo zaradi vzdrževalnih del na strani EU mogoče motnje v delovanju na naslednjih področjih:EU portal za področja:eBTI (dovoljenja zavezujoče tarifne informacije), eAEO (pridobitev statusa pooblaščenega gospodarskega subjekta), INF (zahtevki za informativne liste), PoUS (dokazila o carinskem statusu unijskega blaga),REX (zahtevki za registracijo izvoznika),CBAM (mehanizem za ogljično prilagoditev na mejah),CDS (carinska dovoljenja),ICS2 STP (uvozni nadzorni sistem).EU sistem EOS in CRS. Posledično bo moteno delovanje SICRS in EOS na nacionalni ravni,EU sistem ICS2 CR_STI, CR, TAPAS  (uvozni nadzorni sistem),EU sistem UUM&DS (avtentikacija in avtorizacija do EU sistemov),CRMS2 (izmenjava informacij o carinskih tveganjih med državami članicami EU in Evropsko komisijo),CERTEX (izmenjavi in preverjanju podatkov o dovoljenjih, potrdilih in drugih dokumentih, ki jih za carinske postopke zahtevajo necarinski predpisi EU),IOSS (Import One-Stop Shop – preverjanje IOSS številk).  
October 22, 2026 0 Comments

Nedostopnost evropskih sistemov, 30. 10. - 1. 11. 2026

V petek, 30. 10. 2026, od 19.00 do nedelje, 1. 11. 2026, do 23.59 bodo zaradi vzdrževalnih del na strani EU mogoče motnje v delovanju na naslednjih področjih:EU portal za področja:eBTI (dovoljenja zavezujoče tarifne informacije), eAEO (pridobitev statusa pooblaščenega gospodarskega subjekta), INF (zahtevki za informativne liste), PoUS (dokazila o carinskem statusu unijskega blaga),REX (zahtevki za registracijo izvoznika),CBAM (mehanizem za ogljično prilagoditev na mejah),CDS (carinska dovoljenja),ICS2 STP (uvozni nadzorni sistem).EU sistem EOS in CRS. Posledično bo moteno delovanje SICRS in EOS na nacionalni ravni,EU sistem ICS2 CR_STI, CR, TAPAS  (uvozni nadzorni sistem),EU sistem UUM&DS (avtentikacija in avtorizacija do EU sistemov),CRMS2 (izmenjava informacij o carinskih tveganjih med državami članicami EU in Evropsko komisijo),CERTEX (izmenjavi in preverjanju podatkov o dovoljenjih, potrdilih in drugih dokumentih, ki jih za carinske postopke zahtevajo necarinski predpisi EU),IOSS (Import One-Stop Shop – preverjanje IOSS številk).  
October 22, 2026 0 Comments

CELEX:32021R2117R(12): Corrigendum to Regulation (EU) 2021/2117 of the European Parliament and of the Council of 2 December 2021 amending Regulations (EU) No 1308/2013 establishing a common organisation of the markets in agricultural products, (EU) No 1151/2012 on quality schemes for agricultural products and foodstuffs, (EU) No 251/2014 on the definition, description, presentation, labelling and the protection of geographical indications of aromatised wine products and (EU) No 228/2013 laying down specific measures for agriculture in the outermost regions of the Union (OJ L 435, 6.12.2021)

October 22, 2026 0 Comments

CELEX:32026D2351: Council Decision (EU) 2026/2351 of 9 October 2026 on the conclusion of the Agreement between the European Union and Iceland laying down the rules for participation of Iceland in the GOVSATCOM component of the Union Space Programme and in the Union Secure Connectivity Programme, and for access to GOVSATCOM services and to the governmental services of the Union Secure Connectivity Programme

October 22, 2026 0 Comments

CELEX:62025TC0903:           Conclusions de l'avocat général M. J. Martín y Pérez de Nanclares, présentées le 21 octobre 2026.###

This document does not exist in English.
October 21, 2026 0 Comments

CELEX:62024TJ0475: Judgment of the General Court (Tenth Chamber) of 21 October 2026.#FD v European Investment Fund.#Civil service – EIF Staff – Recruitment – Vacancy notice – Rejection of application – Plea of illegality – Manifest errors of assessment – Discrimination based on gender.#Case T-475/24.

October 21, 2026 0 Comments

CELEX:62025TJ0479:           Urteil des Gerichts (Achte Kammer) vom 21. Oktober 2026.#Andrei Kharkovsky gegen Rat der Europäischen Union.#Gemeinsame Außen- und Sicherheitspolitik – Restriktive Maßnahmen angesichts der destabilisierenden Aktivitäten Russlands – Einfrieren von Geldern – Liste der natürlichen Personen, Organisationen und Einrichtungen, deren Gelder und wirtschaftliche Ressourcen eingefroren werden – Aufnahme des Namens des Klägers in die Liste – Wendung ‚Unterstützung von Handlungen der Regierung der Russischen Föderation, die die territoriale Souveränität und Sicherheit der Ukraine untergraben, durch den Versuch, die verfassungsmäßige Ordnung der Ukraine zu stürzen‘ – Beurteilungsfehler.#Rechtssache T-479/25.

This document does not exist in English.
October 21, 2026 0 Comments

CELEX:62024TJ0471: Judgment of the General Court (Third Chamber) of 21 October 2026.#FC v European Investment Fund.#Civil service – EIF Staff – Recruitment – Vacancy notice – Post of (senior) writer/narrator – Rejection of application – Selection criteria – Professional experience.#Case T-471/24.

October 21, 2026 0 Comments

CELEX:62025TJ0541: Judgment of the General Court (Fifth Chamber) of 21 October 2026.#Qingdao Ecopure Filter Co. Ltd v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU word mark Waterdrop – Absolute ground for invalidity – Bad faith – Article 59(1)(b) of Regulation (EU) 2017/1001 – Article 94(1) and Article 95(1) of Regulation 2017/1001 – Evidence submitted for the first time before the General Court.#Case T-541/25.

October 21, 2026 0 Comments

CELEX:62025TJ0383: Judgment of the General Court (Second Chamber, Extended Composition) of 21 October 2026.#Hauptzollamt A v Segelbootwartung.#Reference for a preliminary ruling – Taxation – Common system of VAT – Importation of goods – Article 2(1)(d) and Article 30 of Directive 2006/112/EC – Importation of a sailing boat into the European Union, without customs clearance, for the purpose of carrying out maintenance and repair work – Chargeable event and chargeability of VAT – Article 70 and Article 71(1) of Directive 2006/112 – Lack of authorisation to use the inward processing procedure – Customs Union – Union Customs Code – Extinction of the customs debt upon exit from the customs territory of the Union – Article 124(1)(k) of Regulation (EU) No 952/2013 – Concept of ‘goods that have be

October 21, 2026 0 Comments

CELEX:62025TJ0126: Judgment of the General Court (Ninth Chamber) of 21 October 2026.#Novavax AB v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU word mark MATRIX-A – Earlier EU figurative mark MATRIX OCULAR – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-126/25.

October 21, 2026 0 Comments

CELEX:62025TJ0129: Judgment of the General Court (Ninth Chamber) of 21 October 2026.#Novavax AB v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU word mark MATRIX-M – Earlier EU figurative mark MATRIX OCULAR – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-129/25.

October 21, 2026 0 Comments

CELEX:62025TJ0786: Judgment of the General Court (Fifth Chamber) of 21 October 2026.#Novomatic AG v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – Application for EU figurative mark EXTRA STARS – Earlier EU figurative mark Power Stars – Relative ground for invalidity – Absence of a likelihood of confusion – Article 8(1)(b) and Article 53(1)(a) of Regulation (EC) No 207/2009.#Case T-786/25.

October 21, 2026 0 Comments

CELEX:62025TJ0128: Judgment of the General Court (Ninth Chamber) of 21 October 2026.#Novavax AB v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU word mark MATRIX-C – Earlier EU figurative mark MATRIX OCULAR – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-128/25.

October 21, 2026 0 Comments

CELEX:62024TJ0519: Judgment of the General Court (Tenth Chamber) of 21 October 2026.#FT v European Investment Fund.#Civil service – EIF Staff – Recruitment – Vacancy notice – Rejection of application – Appointment of another candidate – Plea of illegality – Manifest errors of assessment – Discrimination based on gender – Liability.#Case T-519/24.

October 21, 2026 0 Comments

CELEX:62025TC0028:           Conclusions de l'avocat général M. J. Martín y Pérez de Nanclares, présentées le 21 octobre 2026.###

This document does not exist in English.
October 21, 2026 0 Comments

CELEX:62025TJ0127: Judgment of the General Court (Ninth Chamber) of 21 October 2026.#Novavax AB v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU word mark MATRIX-V – Earlier EU figurative mark MATRIX OCULAR – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-127/25.

October 21, 2026 0 Comments

CELEX:62025TJ0199: Judgment of the General Court (Third Chamber) of 21 October 2026.#IO v European Investment Bank.#Civil service – EIB staff – Psychological harassment – Dignity at Work Policy – Complaint alleging psychological harassment – Decision rejecting the complaint – Prima facie evidence of the alleged psychological harassment – Liability – Non-material damage.#Case T-199/25.

October 21, 2026 0 Comments

CELEX:62025TJ0513: Judgment of the General Court (Ninth Chamber) of 21 October 2026.#Volotea, SL v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU figurative mark VOLARE – Earlier EU figurative marks VOLARE and VOLARE MAGAZINE – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001 – Similarity of the goods and services – Complementary nature.#Case T-513/25.

October 21, 2026 0 Comments

Republika Armenija – nov avtonomni preferencialni režim

V Uradnem listu EU L, 2026/2269, z dne 9.10.2026,  je bila objavljena Uredba (EU) 2026/2269 Evropskega parlamenta in Sveta z dne 7. oktobra 2026 o začasnih ukrepih za liberalizacijo trgovine, ki se uporabljajo za nekatere izdelke s poreklom iz Republike Armenije (v nadaljnjem besedilu: Uredba (EU) 2026/2269). Navedena uredba je začela veljati dan po objavi v Uradnem listu EU (10. oktobra 2026) in se uporablja do 11. oktobra 2028.Uredba (EU) 2026/2269 uvaja avtonomni preferencialni režim za Republiko Armenijo. Za izdelke s preferencialnim poreklom iz Armenije iz Priloge I Uredbe (EU) 2026/2269 se dovoli uvoz v Unijo, ki je oproščen uvoznih dajatev ad valorem, za izdelke s preferencialnim poreklom iz Armenije iz Priloge II zadevne uredbe pa se dovoli uvoz v Unijo, ki je oproščen uvoznih dajatev ad valorem v okviru omejitev tarifnih kvot Unije, kot so določene v navedeni uredbi.Za koriščenje ugodnosti iz navedenega avtonomnega preferencialnega režima morajo izdelki izpolnjevati pravila o poreklu iz členov 59 do 70 Delegirane uredbe Komisije (EU) 2015/2446 ter členov 113 do 126 Izvedbene uredbe Komisije (EU) 2015/2447. Torej se uporabljajo pravila o poreklu, ki trenutno veljajo v okviru avtonomnega režima za države Zahodnega Balkana, s to razliko, da izvozniki iz Armenije v skladu z ustreznimi določbami členov 70, 72, 86, 89 in 91 Izvedbene uredbe Komisije (EU) 2015/2447 lahko za izvoz v EU uporabljajo tudi sistem Unije za registrirane izvoznike (sistem EU REX). Navedeno pomeni, da mora biti s strani Armenije zagotovljeno upravno sodelovanje v okviru sistema REX, da mora Armenija obvestiti Komisijo o nazivih, naslovih in kontaktnih podatkih organov, ki so pristojni za registracijo izvoznikov v sistemu REX, in njihovih spremembah, da izvozniki iz Armenije vložijo zahtevek za registracijo izvoznika in se upoštevajo določbe člena 86 Izvedbene uredbe Komisije (EU) 2015/2447, da Armenija v primeru razveljavitve registracije postopa v skladu s členom 89 Izvedbene uredbe...
October 21, 2026 0 Comments
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