Išči

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:32026D2164: Council Decision (CFSP) 2026/2164 of 24 September 2026 amending Decision (CFSP) 2024/2643 concerning restrictive measures in view of Russia’s destabilising activities

September 24, 2026 0 Comments

CELEX:32004L0075R(02)

The corrigendum does not concern the English version.
September 24, 2026 0 Comments

CELEX:32023R2854R(06)

The corrigendum does not concern the English version.
September 24, 2026 0 Comments

CELEX:32026R2165: Council Implementing Regulation (EU) 2026/2165 of 24 September 2026 implementing Regulation (EU) 2024/2642 concerning restrictive measures in view of Russia’s destabilising activities

September 24, 2026 0 Comments

CELEX:32019R1381R(03)

The corrigendum does not concern the English version.
September 24, 2026 0 Comments

Poskusi prevare z lažnim elektronskim sporočilom

September 23, 2026 0 Comments

Motnje v delovanju izmenjave sporočil za carinske sisteme SICIS, 23. 9. 2026

V sredo, 23. 9. 2026, od 9:00 prihaja do motenj pri obdelavi sporočil za carinske sisteme SICIS. 

Priporočamo uporabo pom​ožnega postopka​ po potrebi.​​​​​​

September 23, 2026 0 Comments

CELEX:62023CJ0457_SUM: Judgment of the Court (Third Chamber) of 23 April 2026.#Deutsche Lufthansa AG v Ryanair DAC and Condor Flugdienst GmbH.#Appeal – State aid – Article 107(3)(b) TFEU – German air transport market – Aid granted by Germany to an airline in the context of the COVID-19 pandemic – Temporary Framework for State aid measures – Recapitalisation of Deutsche Lufthansa AG – Decision by the Commission not to raise any objections – Aid intended to remedy a serious disturbance in the economy.#Case C-457/23 P.

September 23, 2026 0 Comments

CELEX:62024CJ0118_SUM: Judgment of the Court (Second Chamber) of 23 April 2026.#EG Labo Laboratoires Eurogenerics SAS and Theramex France SAS v Agence nationale de sécurité du médicament et des produits de santé (ANSM) and Biogaran SAS.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Directive 2001/83/EC – Medicinal products for human use – Articles 28 and 29 – Decentralised procedure for marketing authorisation for a medicinal product – Article 10 – Generic medicinal product – Abridged procedure for granting a marketing authorisation – Biological medicinal product serving as reference medicinal product for a chemical medicinal product – Jurisdiction of the courts of the Member States concerned to determine whether there is a potential serious

September 23, 2026 0 Comments

CELEX:62024CJ0742_SUM: Judgment of the Court (Tenth Chamber) of 15 January 2026.#International Protection Appeals Tribunal and Others v L.K.#Request for a preliminary ruling from the Supreme Court.#Reference for a preliminary ruling – Border controls, asylum and immigration – Asylum policy – Directive 2013/33/EU – Article 15(1) – Access to the labour market as an applicant for international protection – Refusal of a request to access the labour market – Reason for the refusal – Delay in the processing of the application for international protection attributable in part to the applicant.#Case C-742/24.

September 23, 2026 0 Comments

CELEX:62024CJ0568_SUM: Judgment of the Court (Seventh Chamber) of 16 April 2026.#Sof Medica S.A. v Spitalul Clinic Judeţean de Urgenţă Cluj-Napoca.#Reference for a preliminary ruling – Public procurement – Directive 2014/24/EU – Article 18 – Principles of procurement – Equal treatment and transparency – Article 42 – Technical specifications – Discretion of the contracting authority – Definition of need – Reference to a type or to a specific production – Situations in which such a reference must be accompanied by the words ‘or equivalent’.#Case C-568/24.

September 23, 2026 0 Comments

CELEX:62024CJ0311_SUM: Judgment of the Court (Second Chamber) of 29 January 2026.#Bundeswettbewerbsbehörde v M. GmbH.#Request for a preliminary ruling from the Oberlandesgericht Wien.#Reference for a preliminary ruling – Agriculture – Unfair competition – Unfair trading practices – Directive (EU) 2019/633 – Prohibition – Article 3(1)(d) – Payment request not related to the sale of the agricultural and food products of the supplier – Point (e) of the first subparagraph of Article 6(1) – Power to impose fines – Classification as a ‘single infringement’ of a number of prohibited unfair trading practices giving rise to the imposition of a single fine – Principle ne bis in idem – National legislation providing for a cap on fines.#Case C-311/24.

September 23, 2026 0 Comments

CELEX:62024CJ0761_SUM: Judgment of the Court (Eighth Chamber) of 23 April 2026.#HM and JD v AXA Bank Belgium SA and Others.#Reference for a preliminary ruling – Consumer protection – Unfair terms in consumer contracts concluded between a seller or supplier and a consumer – Directive 93/13/EEC – Article 2(c) – Concept of ‘seller or supplier’ – Article 6(1) – Effects of the finding that such a term is unfair – Invalidity of the contract – Article 7(1) – Deterrent effect of the prohibition on unfair terms – Loan agreement denominated in foreign currency – Contractual term placing the exchange rate risk on the consumer – Transfer of a contract among sellers or suppliers under national law – Seller or supplier against whom the consumer may assert the legal consequences of the invalidity of an u

September 23, 2026 0 Comments

CELEX:62023CJ0549_SUM: Judgment of the Court (Second Chamber) of 16 April 2026.#American Express Europe SA and Others v International Card Services BV.#Request for a preliminary ruling from the College van Beroep voor het bedrijfsleven.#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 – Application of that cap to that remuneration – Deduction of the value of the services provided by the co-branding partner.#Case C-549/23.

September 23, 2026 0 Comments

CELEX:62023CJ0789_SUM: Judgment of the Court (Second Chamber) of 11 December 2025.#I. J. v VĮ Registrų centras.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling – Citizenship of the Union – Article 21(1) TFEU – Right to move and reside freely within the territory of the Member States – Requirements for registration in the national register of a marriage contract concluded in a Member State other than the Member State of registration – Inclusion of the personal identification number of at least one of the two spouses – Restriction – Justification – Accuracy and authenticity of the information contained in the national register – Proportionality.#Case C-789/23.

September 23, 2026 0 Comments

CELEX:62024CJ0748_SUM: Judgment of the Court (Third Chamber) of 30 April 2026.#Criminal proceedings against AC.#Request for a preliminary ruling from the Mestský súd Bratislava I.#Reference for a preliminary ruling – Area of freedom, security and justice – Judicial cooperation in criminal matters – Directive (EU) 2016/343 – Articles 3 and 4 – Presumption of innocence – Article 48(1) of the Charter of Fundamental Rights of the European Union – Order that no further action be taken – Judicial decision that is not a decision on guilt – Setting aside and referral back to a lower court – Findings made by the higher court as to whether the constituent elements of the offence concerned are present – Obligation on the part of the lower court to comply with the rulings of the higher court – Appropr

September 23, 2026 0 Comments

CELEX:62025CJ0294_SUM: Judgment of the Court (Sixth Chamber) of 26 March 2026.#UD, VO, GT et KJ, en leur nom propre et en tant qu’associés de la Società Agricola UD e co. and Others v Agenzia Veneta per i pagamenti (AVEPA).#Request for a preliminary ruling from the Consiglio di Stato.#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 – Proportionality – Rights of the defence and right to an effective remedy.#Case C-294/25.

September 23, 2026 0 Comments

CELEX:62024CJ0513_SUM: Judgment of the Court (Second Chamber) of 19 March 2026.#Oblastní nemocnice Kolín, a. s., nemocnice Středočeského kraje v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Article 173(1) – Proportional deduction – Expenditure forming part of the general costs of a taxable person – Minimum technical and material equipment of healthcare facilities required in order to obtain a licence to supply healthcare services in respect of which VAT is not deductible – Services necessary for the supply of services in respect of which VAT is deductible.#Case C-513/24.

September 23, 2026 0 Comments

CELEX:62024CJ0453_SUM: Judgment of the Court (Second Chamber) of 22 January 2026.#Criminal proceedings against BC.#Request for a preliminary ruling from the Sofiyski gradski sad.#Reference for a preliminary ruling – Area of freedom, security and justice – Framework Decision 2005/214/JHA – Mutual recognition of financial penalties – Article 7(2)(g) – Ground for non-recognition and non-execution – Informing the person concerned of his or her right to contest the case and of the time limits of such a legal remedy – Article 7(3) – Obligation to consult the competent authority of the issuing Member State.#Case C-453/24.

September 23, 2026 0 Comments

CELEX:62024CJ0209_SUM: Judgment of the Court (Fifth Chamber) of 12 March 2026.#VP v European Centre for the Development of Vocational Training.#Appeal – Civil service – Member of the temporary staff – Article 266 TFEU – Decision adopted in compliance with a judgment of the General Court of the European Union annulling a decision not to renew a contract for an indefinite period and ordering compensation for the damage caused – Action for annulment and claim for compensation – Distortion of evidence in the file – Article 151(1) of the Rules of Procedure of the Court of Justice – Request that a document be removed from the case file – Confidentiality of communications between lawyers – Scope.#Case C-209/24 P.

September 23, 2026 0 Comments
RSS
First1112131416181920Last