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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:62025CC0357: Opinion of Advocate General Rantos delivered on 9 July 2026.###

July 9, 2026 0 Comments

CELEX:62024CJ0224:           Arrêt de la Cour (quatrième chambre) du 9 juillet 2026.#Società Eredi Raimondo Bufarini Srl – Servizi Ambientali contre Ministero dell'Interno e.a.#Renvoi préjudiciel – Environnement – Maîtrise des dangers liés aux accidents majeurs impliquant des substances dangereuses – Directive 2012/18/UE – Article 2 – Champ d’application – Article 3, point 12 – Notion de “présence de substances dangereuses” – Surveillance continue des substances effectivement présentes au sein d’un établissement – Présence anticipée ou raisonnablement prévisible – Détermination par référence aux quantités maximales de substances indiquées dans l’autorisation d’exploitation.#Affaire C-224/24.

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July 9, 2026 0 Comments

CELEX:62025CJ0360:           Urteil des Gerichtshofs (Erste Kammer) vom 9. Juli 2026.#***X*** gegen Finanzamt für Großbetriebe.#Vorlage zur Vorabentscheidung – Staatliche Beihilfen – Art. 107 Abs. 1 AEUV – Mehrwertsteuer – Steuerbefreiung für Leistungen, die zwischen Unternehmen erbracht werden, die überwiegend Banken‑, Versicherungs- oder Pensionskassenumsätze tätigen – Zulässigkeit des Vorabentscheidungsersuchens – Begriff ‚Beihilfe‘ – Vorteil – Selektivität – Antrag auf zeitliche Begrenzung der Wirkungen des Urteils.#Rechtssache C-360/25.

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July 9, 2026 0 Comments

CELEX:62023CJ0428:           Urteil des Gerichtshofs (Fünfte Kammer) vom 9. Juli 2026.#ROGON GmbH & Co. KG u. a. gegen Deutscher Fußballbund eV (DFB).#Vorlage zur Vorabentscheidung – Binnenmarkt – Wettbewerb – Profifußball – Art. 101 Abs. 1 AEUV – Kartellverbot – Regelwerk eines nationalen Fußballverbands – Erwerb von Dienstleistungen von verbandsfremden Personen – Spielervermittlung – Bezweckte oder bewirkte Einschränkung des Wettbewerbs – Ausnahme vom Verbot des Art. 101 Abs. 1 AEUV – Tragweite – Mit diesem Regelwerk verfolgte Ziele – Rechtfertigung – Voraussetzungen – Verfolgung von dem Gemeinwohl dienenden legitimen Zielen – Erforderlichkeit – Verhältnismäßigkeit.#Rechtssache C-428/23.

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July 9, 2026 0 Comments

Splošno o davku od dohodkov pravnih oseb

July 9, 2026 0 Comments

CELEX:32026D1555: Council Decision (EU) 2026/1555 of 29 June 2026 appointing an alternate member, proposed by the Republic of Cyprus, of the Committee of the Regions

July 9, 2026 0 Comments

CELEX:32026R1547R(01): Corrigendum to Council Regulation (EU) 2026/1547 of 1 July 2026 amending Regulation (EU) 2026/249 fixing for 2026, 2027 and 2028 the fishing opportunities for certain fish stocks, applicable in Union waters and, for Union fishing vessels, in certain non-Union waters, and amending Regulation (EU) 2025/2454 fixing the fishing opportunities for certain fish stocks and groups of fish stocks applicable in the Baltic Sea for 2026 (OJ L, 2026/1547, 3.7.2026)

July 9, 2026 0 Comments

CELEX:32026R1362R(01): Corrigendum to Council Implementing Regulation (EU) 2026/1362 of 15 June 2026 implementing Regulation (EU) 2024/1485 concerning restrictive measures in view of the situation in Russia (OJ L, 2026/1362, 15.6.2026)

July 9, 2026 0 Comments

CELEX:32026D1363R(01): Corrigendum to Council Decision (CFSP) 2026/1363 of 15 June 2026 amending Decision (CFSP) 2024/1484 concerning restrictive measures in view of the situation in Russia (OJ L, 2026/1363, 15.6.2026)

July 9, 2026 0 Comments

CELEX:32026D1558: Council Decision (EU) 2026/1558 of 29 June 2026 appointing seven members and eight alternate members, proposed by the Kingdom of Denmark, of the Committee of the Regions

July 9, 2026 0 Comments

CELEX:32026D03614: Council Decision of 29 June 2026 appointing members and alternate members of the Management Board of the European Food Safety Authority representing civil society and food chain interests

July 9, 2026 0 Comments

CELEX:62025TJ0356: Judgment of the General Court (Fifth Chamber, Extended Composition) of 8 July 2026.#AY v Anexartiti Archi Dimosion Esodon.#Reference for a preliminary ruling – Taxation – Common system of VAT – Tax representative appointed as the person liable for payment of VAT – Article 204 of Directive 2006/112/EC – Joint and several liability – Article 205 of Directive 2006/112 – National legislation appointing the tax representative as liable for payment of VAT and providing for his or her joint and several liability – Proportionality.#Case T-356/25.

July 8, 2026 0 Comments

CELEX:62025TJ0187:           Arrêt du Tribunal (troisième chambre) du 8 juillet 2026.#IF contre Centre européen de prévention et de contrôle des maladies.#Fonction publique – Agents contractuels – Contrat à durée déterminée – Non-renouvellement – Exception d’illégalité – Droit d’être entendu – Droit au respect de la vie privée – Droit à la protection des données personnelles – Présomption d’innocence – Principe d’impartialité – Confiance légitime – Délai raisonnable – Erreur manifeste d’appréciation.#Affaire T-187/25.

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July 8, 2026 0 Comments

CELEX:62025TJ0762:           Urteil des Gerichts (Fünfte Kammer) vom 8. Juli 2026.#Phoenix Pharma SE gegen Amt der Europäischen Union für geistiges Eigentum.#Unionsmarke – Anmeldung der Unionswortmarke Be the Heartbeat of Healthcare – Absolutes Eintragungshindernis – Unterscheidungskraft – Art. 7 Abs. 1 Buchst. b der Verordnung (EU) 2017/1001 – Art. 94 Abs. 1 der Verordnung 2017/1001.#Rechtssache T-762/25.

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July 8, 2026 0 Comments

CELEX:62025CO0872: Order of the Court of 30 June 2026.#European Union Agency for the Cooperation of Energy Regulators v Swissgrid AG.#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 demonstrating that an issue is significant with respect to the unity, consistency or development of EU law – Appeal allowed to proceed.#Case C-872/25 P.

July 8, 2026 0 Comments

CELEX:62024TJ0540: Judgment of the General Court (Second Chamber) of 8 July 2026.#RH v European Commission.#Instrument for Pre-Accession Assistance – OLAF investigation – Commission decision imposing an administrative penalty – Exclusion from procurement and grant award procedures under the Financial Regulation and the financial regulation applicable to the 11th EDF or from being selected for the implementation of funds governed by those regulations – Registration in the early detection and exclusion system database – Grave professional misconduct – Non-contractual liability.#Case T-540/24.

July 8, 2026 0 Comments

CELEX:62024TJ0538: Judgment of the General Court (Third Chamber) of 8 July 2026.#Ryanair DAC v European Commission.#State aid – Italian air transport market – Extension and amendment of a compensation scheme for airlines with an Italian operating licence – Decision not to raise any objections – Aid intended to make good the damage caused by an exceptional occurrence – Article 107(2)(b) TFEU – Eligibility condition relating to a minimum remuneration requirement for employees whose home base is located in Italy – Principle of non-discrimination – Free provision of services – Freedom of establishment – Article 8 of Regulation (EC) No 593/2008 – Assessment of damage – Causal link – Obligation to state reasons.#Case T-538/24.

July 8, 2026 0 Comments

CELEX:62026CO0278: Order of the Court of 30 June 2026.#Puma SE v European Union Intellectual Property Office.#Appeal – EU trade mark – 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.#Case C-278/26 P.

July 8, 2026 0 Comments

CELEX:62025CO0255:           Ordonnance de la Cour (septième chambre) du 29 juin 2026.#Technikes Anaktisis kai Diachorismou AE (ECORESET AE) contre Perifereia Attikis.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Réponse pouvant être clairement déduite de la jurisprudence – Régime d’aides à l’investissement privé – Régime d’aides compatible avec le marché intérieur – Refus par l’autorité compétente d’octroyer une aide au titre de ce régime – Recours juridictionnel tendant à l’annulation de cette décision de refus – Effet rétroactif d’une éventuelle annulation juridictionnelle de ladite décision de refus – Expiration, au cours de la procédure juridictionnelle, du délai prévu pour l’octroi d’une aide au titre dudit régime d’aides – Date à laquelle l’aide concernée

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July 8, 2026 0 Comments

CELEX:62023TJ1079_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 8 July 2026.#Apple Inc. v European Commission.#Actions for annulment – Digital services – Regulation (EU) 2022/1925 – Designation of a gatekeeper – Opening of a market investigation – Closure of a market investigation – Interoperability – Core platform services – Online intermediation service – Software application store – Number-independent interpersonal communications service – Plea of illegality – Act not open to challenge.#Cases T-1079/23 and T-1080/23.

July 8, 2026 0 Comments
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