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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:62023CA0794: Case C-794/23, Finanzamt Österreich (VAT invoiced incorrectly to final consumers II): Judgment of the Court (Ninth Chamber) of 1 August 2025 (request for a preliminary ruling from the Verwaltungsgerichtshof – Austria) – Finanzamt Österreich v P GmbH (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Incorrect amount of VAT entered on the invoice – Article 238 – Simplified invoicing – Services invoiced to non-taxable persons and to taxable persons who do not have a right to deduct VAT – Obligation to pay the part of the VAT invoiced incorrectly – No risk of loss of tax revenue)

October 6, 2025 0 Comments

CELEX:62025TN0562: Case T-562/25, Hauptzollamt München: Request for a preliminary ruling from the Finanzgericht München (Germany) made on 28 July 2025 – XXX v Hauptzollamt München

October 6, 2025 0 Comments

CELEX:62025CN0416: Case C-416/25, Freie und Hansestadt Hamburg: Request for a preliminary ruling from the Bundesgerichtshofs (Germany) lodged on 25 June 2025 – SR v Freie und Hansestadt Hamburg

October 6, 2025 0 Comments

CELEX:62025TN0574: Case T-574/25: Action brought on 19 August 2025 – Nutristar v EUIPO – Anielska and Tyrawski (NUTRISTAR)

October 6, 2025 0 Comments

CELEX:62024CA0375: Case C-375/24, Keesing Deutschland: Judgment of the Court (Ninth Chamber) of 1 August 2025 (request for a preliminary ruling from the Finanzgericht Berlin-Brandenburg – Germany) – Keesing Deutschland GmbH v Finanzamt für Körperschaften II (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – National legislation using the Combined Nomenclature to establish the coverage of the category of goods subject to a reduced rate – Regulation (EEC) No 2658/87 – Combined Nomenclature – Tariff headings – Heading 4902 – Scope – Concept of periodicals – Books containing number sudoku games and published periodic

October 6, 2025 0 Comments

CELEX:62025CN0458: Case C-458/25, Onderwijsgroep Zusters der Christelijke Scholen Zuid-Kempen: Request for a preliminary ruling from the Hof van Cassatie (Belgium) lodged on 11 July 2025 – Gegevensbeschermingsautoriteit v Onderwijsgroep Zusters der Christelijke Scholen Zuid-Kempen vzw

October 6, 2025 0 Comments

CELEX:62025CN0562: Case C-562/25 P: Appeal brought on 21 August 2025 by the Kingdom of Spain against the judgment of the General Court (Seventh Chamber, Extended Composition) delivered on 11 June 2025 in Case T-681/22, Spain v Commission

October 6, 2025 0 Comments

CELEX:62024CA0404: Case C-404/24, Dimnev: Judgment of the Court (Third Chamber) of 1 August 2025 (request for a preliminary ruling from the Sofiyski gradski sad – Bulgaria) – Criminal proceedings against KP (Reference for a preliminary ruling – Area of freedom, security and justice – Judicial cooperation in criminal matters – Directive (EU) 2016/343 – Article 6 – Burden of proof that the accused person is guilty – Second paragraph of Article 47 of the Charter of Fundamental Rights of the European Union – Right of access to an independent and impartial tribunal – Charge withdrawn in part by the public prosecutor’s office during the hearing – Obligation for the court to rule on the elements of the charge not maintained at the hearing)

October 6, 2025 0 Comments

CELEX:62024CA0092: Joined Cases C-92/24 to C-94/24, Banca Mediolanum: Judgment of the Court (Fourth Chamber) of 1 August 2025 (requests for a preliminary ruling from the Corte di giustizia tributaria di secondo grado della Lombardia – Italy) – Banca Mediolanum SpA v Agenzia delle Entrate – Direzione regionale della Lombardia (References for a preliminary ruling – Taxation – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Directive 2011/96/EU – Article 4(1)(a) – Prohibition on taxing profits received by the parent company – Prevention of double taxation of dividends – Scope – Regional tax on production activities – Inclusion of 50 % of dividends received by the parent companies in the basis of assessment for that tax)

October 6, 2025 0 Comments

CELEX:62024CA0076: Case C-76/24, Tradeinn Retail Services: Judgment of the Court (Third Chamber) of 1 August 2025 (request for a preliminary ruling from the Bundesgerichtshof – Germany) – Tradeinn Retail Services S.L. v PH (Reference for a preliminary ruling – Intellectual property – Trade marks – Directive (EU) 2015/2436 – Approximation of the laws of the Member States relating to trade marks – Article 10(3)(b) – Rights conferred by a trade mark – Right to prevent a third party from offering the goods, putting them on the market or stocking them for those purposes under the sign – Online trade – Goods offered for sale from a Member State other than that in which the mark is registered – Concept of stocking)

October 6, 2025 0 Comments

CELEX:62024CA0758: Joined Cases C-758/24 and C-759/24, Alace and Canpelli: Judgment of the Court (Grand Chamber) of 1 August 2025 (requests for a preliminary ruling from the Tribunale ordinario di Roma – Italy) – LC, CP v Commissione territoriale per il riconoscimento della protezione internazionale di Roma – sezione procedure alla frontiera II (Reference for a preliminary ruling – Asylum policy – Directive 2013/32/EU – Common procedures for granting and withdrawing international protection – Articles 36 and 37 – Concept of safe country of origin – Designation by means of a legislative act – Annex I – Criteria – Article 46 – Right to an effective remedy – Article 47 of the Charter of Fundamental Rights of the European Union – Examination, by a court, of a Member State’s designation of a th

October 6, 2025 0 Comments

CELEX:62025CN0522: Case C-522/25 P: Appeal brought on 31 July 2025 by Krone Commercial Vehicle SE and Others against the order of the General Court (Third Chamber) delivered on 22 May 2025 in Case T-456/24, Krone Commercial Vehicle and Others v Parliament and Council

October 6, 2025 0 Comments

CELEX:62025TN0567: Case T-567/25: Action brought on 15 August 2025 – Mowi Poland v Commission

October 6, 2025 0 Comments

CELEX:32025R2021: Council Implementing Regulation (EU) 2025/2021 of 3 October 2025 implementing Regulation (EU) 2024/2642 concerning restrictive measures in view of Russia’s destabilising activities

October 6, 2025 0 Comments

CELEX:32025D2018: Council Decision (EU) 2025/2018 of 18 September 2025 on the conclusion, on behalf of the Union, of the Protocol on the implementation of the Sustainable Fisheries Partnership Agreement between the European Union, of the one part, and the Government of Greenland and the Government of Denmark, of the other part (2025–2030)

October 6, 2025 0 Comments

CELEX:32025D2019: Council Decision (CFSP) 2025/2019 of 3 October 2025 amending Decision (CFSP) 2024/2643 concerning restrictive measures in view of Russia’s destabilising activities

October 6, 2025 0 Comments

CELEX:62022CJ0677_SUM: Judgment of the Court (Third Chamber) of 6 February 2025.#Przedsiębiorstwo Produkcyjno - Handlowo - Usługowe A. v P. S.A.#Request for a preliminary ruling from the Sąd Rejonowy Katowice – Wschód w Katowicach.#Reference for a preliminary ruling – Combating late payment in commercial transactions – Directive 2011/7/EU – Commercial transactions between undertakings – Article 3(5) – Obligation on Member States to ensure that the period for payment set in the contract concluded between undertakings does not exceed 60 calendar days – Possibility, for contracting parties, to set a longer period for payment – Condition for the express agreement in the contract of such a period – Condition that a contractual term is not grossly unfair to the creditor – Cumulative conditions –

October 4, 2025 0 Comments

CELEX:62024CO0632_SUM: Order of the Vice-President of the Court of 4 February 2025.##Appeal – Interim relief – Article 278 TFEU – Application for suspension of operation of a judgment of the General Court of the European Union – Access to documents of the European Commission – Declarations of absence of conflict of interests given by members of the Commission negotiating team for the purchase of vaccines against COVID-19 – Commission decision refusing access to the identity and professional status of those persons.#Case C-632/24 P-R.

October 4, 2025 0 Comments

CELEX:62024CO0620_SUM: Order of the Vice-President of the Court of 25 February 2025.#WebGroup Czech Republic, a.s. v European Commission.#Appeal – Interim relief – Approximation of laws – Regulation (EU) 2022/2065 – Single market for digital services – Article 33(4) – Designation as a very large online platform – Article 39 – Additional online advertising transparency – Action for annulment – Weighing up of interests.#Case C-620/24 P(R).

October 4, 2025 0 Comments

CELEX:62023CJ0044_SUM: Judgment of the Court (Seventh Chamber) of 13 March 2025.#Kurdistan Workers' Party (PKK) v Council of the European Union.#Appeal – Common foreign and security policy – Combating terrorism – Restrictive measures taken against certain persons and entities – Freezing of funds – Common Position 2001/931/CFSP – Article 1(3), (4) and (6) – Regulation (EC) No 2580/2001 – Article 2(3) – Maintenance of an organisation on the list of persons, groups and entities involved in terrorist acts – Applicability to situations of armed conflict – Terrorist group – Nature of, and underlying reasons for, the acts carried out – Distance in time – Ongoing risk of involvement in terrorist activities – Proportionality – Obligation to state reasons.#Case C-44/23 P.

October 4, 2025 0 Comments
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