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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:62024CJ0473_SUM: Judgment of the Court (Eighth Chamber) of 11 December 2025.#Speyer & Grund GmbH & Co. KG v Werner & Mertz GmbH.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Regulation (EU) No 528/2012 – Article 3(1)(a) – Concept of ‘biocidal product’ – Condition as to the ‘intended purpose’ of the product – Vinegar-based products intended for use as both foodstuffs and cleaning products/disinfectants for foodstuffs (‘multi-purpose products’) – Scope of Regulation No 528/2012 – Article 2(1) and (2) – Annex V – List of the types of biocidal products covered by the regulation – Protection of human and animal health and the environment.#Case C-473/24.

July 15, 2026 0 Comments

CELEX:62023CJ0692_SUM: Judgment of the Court (Fifth Chamber) of 15 January 2026.#AVR-Afvalverwerking BV v NV BAR-Afvalbeheer and Others.#Request for a preliminary ruling from the Gerechtshof Den Haag.#Reference for a preliminary ruling – Public procurement – Directive 2014/24/EU – Article 12(3) – Public contract awarded directly to a legal person jointly controlled by the contracting authorities – Conditions – Threshold of the activities of the controlled legal person carried out in the performance of tasks entrusted to it by the contracting authorities – Article 12(5) – Consideration of the turnover of the subsidiaries of the group of which the controlled legal person is the parent company – EU accounting legislation – Directive 2013/34/EU – Articles 22 and 24 – Preparation of consolidate

July 15, 2026 0 Comments

CELEX:62024CJ0446_SUM: Judgment of the Court (Fifth Chamber) of 23 April 2026.#Freie Hansestadt Bremen v DT.#Request for a preliminary ruling from the Freie Hansestadt Bremen.#Reference for a preliminary ruling – Area of freedom, security and justice – Directive 2008/115/EC – Return of illegally staying third-country nationals – Article 11(2) – Entry ban – Duration – National legislation which requires, in principle, an indefinite ban on entry and stay in certain cases – Terrorist threat.#Case C-446/24.

July 15, 2026 0 Comments

CELEX:62024CJ0903_SUM: Judgment of the Court (Ninth Chamber) of 11 June 2026.#DJ et PJ v Santander Bank Polska S.A.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Article 6(1) and Article 7(1) – Loan agreement denominated in a foreign currency and containing unfair terms – Effects of the finding that a contractual term is unfair – Void agreement – Actions for restitution – Consumer’s right to default interest at the statutory rate on amounts to be repaid by the seller or supplier – National case-law requiring the payment of default interest at the statutory rate from the date on which the demand for payment was served indicating the specific amount of the claim – Dissuasive effect of the prohibition on unfair terms – Pr

July 15, 2026 0 Comments

CELEX:62025CJ0058_SUM: Judgment of the Court (Eighth Chamber) of 26 March 2026.#Fremoluc NV and Association de Promotion des Droits Humains et des Minorités ASBL v Vlaamse Regering.#Request for a preliminary ruling from the Grondwettelijk Hof.#Reference for a preliminary ruling – State aid – Concept of ‘aid scheme’ – Further implementing measures – National legislation providing for the adoption of aid schemes aimed at enabling the purchase of immovable property – Implementation of that legislation by municipal regulations.#Case C-58/25.

July 15, 2026 0 Comments

CELEX:62024CJ0889_SUM: Judgment of the Court (Second Chamber) of 21 May 2026.#SIA „DELVE 2” v Valsts ieņēmumu dienests.#Request for a preliminary ruling from the Administratīvā rajona tiesa.#Reference for a preliminary ruling – Customs union – Implementing Regulation (EU) 2022/191 – Imposition of a definitive anti-dumping duty on imports of certain iron or steel fasteners originating in the People’s Republic of China – Article 1(3) – Customs declaration – Application for amendment – Presentation by the importer, after making the customs declaration, of a commercial invoice meeting the requirements of that provision.#Case C-889/24.

July 15, 2026 0 Comments

CELEX:62025CJ0115_SUM: Judgment of the Court (Seventh Chamber) of 30 April 2026.#Stappert Magyarország Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Common commercial policy – Anti-dumping duties – Imposition of definitive safeguard measures in respect of imports of certain steel products – Import of stainless steel products originating in Taiwan – Two valid order numbers – Exhaustion of one of two tariff-rate quotas – Cumulative imposition of anti-dumping duties and additional duties.#Case C-115/25.

July 15, 2026 0 Comments

CELEX:62024CJ0604_SUM: Judgment of the Court (Fifth Chamber) of 21 May 2026.#FARMAKEIO YZ & SIA O.E. v Ypourgos Anaptyxis kai Ependyseon and Ypourgos Ygeias.#Request for a preliminary ruling from the Symvoulio tis Epikrateias.#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.#Case C-604/24.

July 15, 2026 0 Comments

CELEX:62025CJ0062_SUM: Judgment of the Court (Eighth Chamber) of 26 March 2026.#Bundesverband der Verbraucherzentralen und Verbraucherverbände - Verbraucherzentrale Bundesverband e.V. v JZ.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Consumer protection – Directive 98/6/EC – Indication of the prices of products – Article 2(a) – Concept of ‘selling price’ – Online sales – Flat-rate processing costs for a total order with a value below a minimum amount – Exclusion of those costs from the selling price of the product concerned.#Case C-62/25.

July 15, 2026 0 Comments

CELEX:62024CJ0887_SUM: Judgment of the Court (Ninth Chamber) of 23 April 2026.#YH v Widl GmbH.#Request for a preliminary ruling from the Oberlandesgericht München.#Reference for a preliminary ruling – Approximation of the laws of the Member States relating to machinery – Technical standards and regulations – Directive 98/37/EC – Machinery fitted with normal and emergency stopping devices – Essential health and safety requirements – Risks for the health and safety of individuals – Inadvertent or deliberate release of one of the stopping devices – Engagement of the emergency stop device – Appropriate operation to disengage the emergency stopping device.#Case C-887/24.

July 15, 2026 0 Comments

CELEX:62023CJ0529_SUM: Judgment of the Court (Fifth Chamber) of 3 July 2025.#European Parliament v TC.#Appeal – Law governing the institutions – European Parliament – Rules governing expenses and allowances for Members of Parliament – Parliamentary assistance allowance – Recovery of sums unduly paid – Article 41(2) of the Charter of Fundamental Rights of the European Union – Right to be heard – Right of access to the file – Regulation (EU) 2018/1725 – Protection of natural persons with regard to the processing of personal data by the European Union institutions, bodies, offices and agencies – Article 9 – Transmissions of personal data to recipients established in the European Union other than Union institutions and bodies – Article 26 of the Staff Regulations of Officials of the European U

July 15, 2026 0 Comments

CELEX:62024CJ0519_SUM: Judgment of the Court (Second Chamber) of 16 April 2026.#Nitrogénművek Vegyipari Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Veszprémi Törvényszék.#Reference for a preliminary ruling – Environment – Air pollution – System for greenhouse gas emission allowance trading – Directive 2003/87/EC – Transitional rules for harmonised free allocation – Article 10a – National legislation imposing a tax on carbon dioxide (CO2) emissions on operators receiving a significant quantity of allowances allocated free of charge.#Case C-519/24.

July 15, 2026 0 Comments

CELEX:62025CJ0116_SUM: Judgment of the Court (Sixth Chamber) of 23 April 2026.#Ts. E. S. v Direktor na Teritorialno podelenie na Natsionalnia osiguritelen institut - Blagoevgrad.#Reference for a preliminary ruling – Social security – Migrant workers – Regulation (EC) No 883/2004 – Unemployment benefits – Calculation – Article 62(1) and (2) – Last activity as an employed or self-employed person pursued under the legislation of a Member State – Article 62(3) – Residence of the recipient of unemployment benefits in a Member State other than the ‘competent Member State’ – Calculation rule which does not take into account ‘exclusively’ the salary or professional income received by the person concerned in respect of his or her last activity as an employed or self-employed person – National legis

July 15, 2026 0 Comments

CELEX:62024CJ0232_SUM: Judgment of the Court (First Chamber) of 23 October 2025.#Proceedings brought by A Oy.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Exemption relating to the granting of credit – Article 135(1)(b) – Exemption relating to financial transactions – Debt collection – Article 135(1)(d) – Trade factoring – Invoice factoring.#Case C-232/24.

July 15, 2026 0 Comments

CELEX:62025CJ0198_SUM: Judgment of the Court (Second Chamber) of 4 June 2026.#S v Minister van Asiel en Migratie.#Request for a preliminary ruling from the Rechtbank den Haag zittingsplaats Zwolle.#Reference for a preliminary ruling – Area of freedom, security and justice – Asylum policy – Common procedures for granting and withdrawing international protection – Directive 2013/32/EU – Article 46 – Right to an effective remedy – Full and ex nunc examination – Extent of the powers of the first-instance court or tribunal – Examination of the facts by the first-instance court or tribunal – Examination of the international protection needs by the first-instance court or tribunal.#Case C-198/25.

July 15, 2026 0 Comments

CELEX:62024CJ0601_SUM: Judgment of the Court (Ninth Chamber) of 11 June 2026.#Prokurator Prokuratury Rejonowej w Jarosławiu v V.B.#Reference for a preliminary ruling – Protection of species of wild fauna and flora by regulating trade therein – Japanese seahorse – Regulation (EC) No 338/97 – Article 2(t) – Concept of ‘specimen’ – Article 4(2) – Import permit – Article 2(j) and Article 7(3) – Personal or household effects – Article 16 – Criminal sanctions – Introduction into the European Union of specimens without an import permit – Regulation (EC) No 865/2006 – Article 57 – Introduction of personal or household effects into the European Union.#Case C-601/24.

July 15, 2026 0 Comments

CELEX:62024CJ0901_SUM: Judgment of the Court (Ninth Chamber) of 16 April 2026.#mBank S.A. v TK and DJ et JJ.#Request for a preliminary ruling from the Sąd Okręgowy w Warszawie.#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 contract – Actions for restitution – Limitation period for the action brought by the seller or supplier – Interruption of the limitation period – Acknowledgement by a consumer of his or her debt owed to a credit institution – Principle of effectiveness – Principle of legal certainty – Principle of proportionality – Right of access to a court – Unjust enrichment.#Case C-901/24.

July 15, 2026 0 Comments

CELEX:62024CJ0496_SUM: Judgment of the Court (Second Chamber) of 16 April 2026.#Stichting Onderhandelingen Thuiskopie vergoeding and Stichting de Thuiskopie v HP Nederland BV and Others.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#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).#Case C-496/24.

July 15, 2026 0 Comments

CELEX:62024CJ0791_SUM: Judgment of the Court (First Chamber) of 4 June 2026.#TERVE Production, spol. s r.o. v Intesa Sanpaolo Holding International S.A.#Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky.#Reference for a preliminary ruling – Judicial cooperation in civil and commercial matters – Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Article 7(1) and (2) – Special jurisdiction – Matters relating to a contract – Non-acceptance by the majority shareholder of a company of the draft purchase agreement for the shares held by the minority shareholder of that company – Action by that minority shareholder seeking to replace, with a court ruling, the missing acceptance by that majority s

July 15, 2026 0 Comments

CELEX:62024CJ0137_SUM: Judgment of the Court (First Chamber) of 27 November 2025.#Michael Heßler v European Commission.#Appeal – Civil service – Staff Regulations of Officials of the European Union – Pre-litigation procedure – Article 90 – Concept of an act adversely affecting an official – Tax for the benefit of the European Union – Regulation (EEC, Euratom, ECSC) No 260/68 – Article 3 – Tax abatement for a dependent child – Conditions for granting – Concept of ‘dependent child’ – Annex VII to the Staff Regulations – Article 2 – Dependent child allowance.#Case C-137/24 P.

July 15, 2026 0 Comments
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