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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.


 

Uvedba pristojbine Unije za obdelavo in obvezna uporaba identifikatorjev izdelka s 1. 11. 2026

October 15, 2026 0 Comments

CELEX:32023R2147R(02)

The corrigendum does not concern the English version.
October 15, 2026 0 Comments

CELEX:32026D2315: Council Decision (EU) 2026/2315 of 12 October 2026 on the position to be taken on behalf of the European Union within the Trade and Development Committee established by the Economic Partnership Agreement between the European Union and its Member States, of the one part, and the SADC EPA States, of the other part, on the replacement of the list of arbitrators

October 15, 2026 0 Comments

CELEX:32014R0910R(13)

The corrigendum does not concern the English version.
October 15, 2026 0 Comments

CELEX:32026R2280: Regulation (EU) 2026/2280 of the European Parliament and of the Council of 7 October 2026 establishing a common system for the return of third-country nationals staying illegally in the Union, and repealing Directive 2008/115/EC of the European Parliament and of the Council, Council Directive 2001/40/EC and Council Decision 2004/191/EC

October 15, 2026 0 Comments

CELEX:32019R1148R(05)

The corrigendum does not concern the English version.
October 15, 2026 0 Comments

CELEX:32018L0851R(07)

The corrigendum does not concern the English version.
October 15, 2026 0 Comments

CELEX:32017L2397R(03): Corrigendum to Directive (EU) 2017/2397 of the European Parliament and of the Council of 12 December 2017 on the recognition of professional qualifications in inland navigation and repealing Council Directives 91/672/EEC and 96/50/EC (OJ L 345, 27.12.2017)

October 15, 2026 0 Comments

CELEX:32002L0056R(01)

The corrigendum does not concern the English version.
October 15, 2026 0 Comments

CELEX:32026D05398: Council Decision of 12 October 2026 appointing a representative of a Member State as a member of the Management Board of the European Food Safety Authority

October 15, 2026 0 Comments

CELEX:32026R2333: Council Implementing Regulation (EU) 2026/2333 of 15 October 2026 implementing Regulation (EU) No 269/2014 concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine

October 15, 2026 0 Comments

CELEX:32026D2332: Council Decision (CFSP) 2026/2332 of 15 October 2026 amending Decision 2014/145/CFSP concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine

October 15, 2026 0 Comments

CELEX:62024CJ0224_SUM: Judgment of the Court (Fourth Chamber) of 9 July 2026.#Società Eredi Raimondo Bufarini Srl – Servizi Ambientali v Ministero dell'Interno 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.#Case C-224/24.

October 14, 2026 0 Comments

CELEX:62024CJ0623_SUM: Judgment of the Court (Eighth Chamber) of 25 June 2026.#UJ and Others v European Commission.#Appeal – Civil Service – Open Competition EPSO/AD/380/19 – Competition for the recruitment of administrators in the field of international cooperation and managing aid to non-EU countries – Repetition of written tests – Decision not to include the appellants’ names on the reserve list – Principle of equal treatment – Principle of correspondence between the administrative complaint and the judicial action – Action for annulment.#Case C-623/24 P.

October 14, 2026 0 Comments

CELEX:62025CJ0447_SUM: Judgment of the Court (Sixth Chamber) of 2 July 2026.#Surovina RECE d.o.o. v Pest Vármegyei Kormányhivatal.#Reference for a preliminary ruling – Environment – Waste – Regulation (EC) No 1013/2006 – Article 12(1)(a) – Directive 2008/98/EC – Shipment – Objections to shipments of waste destined for recovery – Power of the competent authority of the Member State of destination to raise objections to the shipment – Grounds – Non-compliance with national waste management plans.#Case C-447/25.

October 14, 2026 0 Comments

CELEX:62025CJ0209_SUM: Judgment of the Court (Third Chamber) of 1 October 2026.#Premium Food Kebab sp. z o.o. v Cydonia sp. z o.o.#Request for a preliminary ruling from the Sąd Rejonowy Warszawa.#Reference for a preliminary ruling – Directive 2011/7/EU – Combating late payment in commercial transactions – Article 1(1) and (2) – Scope – Article 2(4) – Concept of ‘late payment’ – Article 6 – Fixed minimum sum of EUR 40 as compensation for the creditor’s own recovery costs – Conditions – General principle of EU law prohibiting abuse of rights.#Case C-209/25.

October 14, 2026 0 Comments

CELEX:62024CJ0357_SUM: Judgment of the Court (Ninth Chamber) of 26 March 2026.#Freistaat Bayern v Euroherc osiguranje d.d.#Reference for a preliminary ruling – Social security – Coordination of social security systems – Regulation (EC) No 883/2004 – Article 1(q)(iv) – Concept of ‘competent institution’ – Employer – Article 3(1)(a) – Concept of ‘sickness benefits’ – Continued remuneration in respect of temporary incapacity for work – Article 85(1) – Benefits payable under the legislation of a Member State for injury sustained in the territory of another Member State – Employer’s right of action against a liable third party – Rights of the injured party – Subrogation – Limits.#Case C-357/24.

October 14, 2026 0 Comments

CELEX:62024CJ0722_SUM: Judgment of the Court (Third Chamber) of 17 September 2026.#SIA Elektro bizness v Sabiedrisko pakalpojumu regulēšanas komisija and Sabiedrisko pakalpojumu regulēšanas komisija v SIA Jelgavas autobusu parks.#Requests for a preliminary ruling from the Augstākā tiesa (Senāts).#Reference for a preliminary ruling – Internal market for electricity – Directive (EU) 2019/944 – Point 41 of Article 2 – Concepts of ‘direct line’, ‘isolated generation site’ and ‘isolated customer’ – Article 7 – Conditions for authorising a ‘direct line’ – Article 9 – Public service obligations imposed on electricity undertakings – Connection of a new customer to an electricity line linked to a producer – Maintenance of a back-up connection to the operator’s distribution system.#Joined Cases C-72

October 14, 2026 0 Comments

CELEX:62025CJ0065_SUM: Judgment of the Court (Sixth Chamber) of 11 June 2026.#IFIS NPL INVESTING SpA v JM and Others.#Request for a preliminary ruling from the Tribunale di Brindisi.#Reference for a preliminary ruling – Prevention of the use of the financial system for the purposes of money laundering and terrorist financing – Directive (EU) 2015/849 – Common requirements for credit servicers and credit purchasers – Directive (EU) 2021/2167 – Article 10 – Contract for the bulk assignment of non-performing loans – National legislation which does not provide for that type of contract to be in writing or for the assignee to be subject to prudential supervision.#Case C-65/25.

October 14, 2026 0 Comments

CELEX:62025CJ0602_SUM: Judgment of the Court (Eighth Chamber) of 10 September 2026.#Ithaque Sécurité SAS v État belge.#Request for a preliminary ruling from the Tribunal de première instance francophone de Bruxelles.#Reference for a preliminary ruling – Freedom to provide services – Article 56 TFEU – Restrictions – Private security activities – National legislation requiring prior authorisation to carry out such an activity – Taking into account guarantees provided in the Member State of origin of the service provider.#Case C-602/25.

October 14, 2026 0 Comments
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