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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:62024TJ0144_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 9 July 2025.#Bouwbenodigdheden Hoogeveen BV v European Union Intellectual Property Office.#EU trade mark – Revocation proceedings – EU word mark BIENENBEISSER – Genuine use of the mark – Article 58(1)(a) of Regulation (EU) 2017/1001 – Proof of genuine use – Use in connection with the goods in respect of which the mark is registered – Role of the Nice classification – Homogeneous category of goods – Air vents – Obligation to state reasons.#Case T-144/24.

July 11, 2025 0 Comments

CELEX:62023CC0483:           Conclusions de l'avocat général M. M. Campos Sánchez-Bordona, présentées le 10 juillet 2025.###

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July 11, 2025 0 Comments

CELEX:62023CJ0715: Judgment of the Court (Fourth Chamber) of 10 July 2025.#Farmacija, d.o.o. v Občina Benedikt.#Reference for a preliminary ruling – Procedures for the award of concession contracts – Directive 2014/23/EU – Article 4(2) – Non-economic services of general interest – Article 19 – Social and other specific services – Scope of those provisions – Activity consisting in the operation of a pharmacy establishment.#Case C-715/23.

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CELEX:62023CJ0783: Judgment of the Court (Third Chamber) of 10 July 2025.#Liège Airport Security v État belge, représenté par le Ministre de l’Intérieur.#Reference for a preliminary ruling – Transport – Air transport – Regulation (EC) No 300/2008 – Civil aviation security – Article 4 – Common basic standards – Article 9 – Appropriate authority – Member State’s obligation to designate a single authority to be responsible for the coordination and monitoring of the implementation of safety standards – Scope – National authority responsible for ensuring compliance with national regulations governing the exercise of private safety activities.#Case C-783/23.

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CELEX:62023CC0797: Opinion of Advocate General Szpunar delivered on 10 July 2025.###

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CELEX:62024CC0245: Opinion of Advocate General Medina delivered on 10 July 2025.###

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CELEX:62023CJ0254_RES: Judgment of the Court (Grand Chamber) of 10 July 2025.#INTERZERO Trajnostne rešitve za svet brez odpadkov d.o.o. and Others v Državni zbor Republike Slovenije.#Reference for a preliminary ruling – Freedom of establishment and freedom to provide services – Articles 49 and 56 TFEU – Protocol (No 26) on services of general interest, annexed to the EU and FEU Treaties – Services in the internal market – Directive 2006/123/EC – Scope – Monopolies and services of general economic interest – Requirements to be evaluated – Article 15 – Waste – Directive 2008/98/EC – Extended producer responsibility schemes – Articles 8 and 8a – Creation of a monopoly on the market for collective fulfilment of extended producer responsibility obligations – Non-profit-making single organisatio

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CELEX:62024CC0363: Opinion of Advocate General Campos Sánchez-Bordona delivered on 10 July 2025.###

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CELEX:62024CC0379: Opinion of Advocate General Kokott delivered on 10 July 2025.###

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CELEX:62023CJ0254: Judgment of the Court (Grand Chamber) of 10 July 2025.#INTERZERO Trajnostne rešitve za svet brez odpadkov d.o.o. and Others v Državni zbor Republike Slovenije.#Reference for a preliminary ruling – Freedom of establishment and freedom to provide services – Articles 49 and 56 TFEU – Protocol (No 26) on services of general interest, annexed to the EU and FEU Treaties – Services in the internal market – Directive 2006/123/EC – Scope – Monopolies and services of general economic interest – Requirements to be evaluated – Article 15 – Waste – Directive 2008/98/EC – Extended producer responsibility schemes – Articles 8 and 8a – Creation of a monopoly on the market for collective fulfilment of extended producer responsibility obligations – Non-profit-making single organisation –

July 11, 2025 0 Comments

CELEX:62023CJ0212:           Arrêt de la Cour (septième chambre) du 10 juillet 2025.#Commission européenne contre République de Pologne.#Manquement d’État – Article 258 TFUE – Directive (UE) 2019/789 – Droits d’auteur et droits voisins – Règles sur l’exercice du droit d’auteur et des droits voisins applicables à certaines transmissions en ligne d’organismes de radiodiffusion et retransmissions de programmes de télévision et de radio – Transposition partielle – Article 260, paragraphe 3, TFUE – Sanctions pécuniaires – Demande de condamnation au paiement d’une somme forfaitaire – Date de la cessation du manquement.#Affaire C-212/23.

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July 11, 2025 0 Comments

CELEX:62024CJ0287: Judgment of the Court (Fifth Chamber) of 10 July 2025.#Ligue royale belge pour la protection des oiseaux ASBL v Région wallonne.#Reference for a preliminary ruling – Common agricultural policy – Regulation (EU) No 1307/2013 – Practices beneficial for the climate and the environment – Implementing Decision (EU) 2022/484 – Validity – Obligation to state reasons – Invasion of Ukraine by Russia – Increase in the agricultural production potential of the European Union – Derogation from certain conditions relating to the direct greening payment – Land lying fallow considered as a distinct crop and ecological focus area even if it has been grazed, harvested for production purposes or cultivated – Necessary and justifiable nature of the measures adopted.#Case C-287/24.

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CELEX:62024CC0258: Opinion of Advocate General Medina delivered on 10 July 2025.###

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CELEX:62024CO0826(02): Rectification order of 30 June 2025.#European Commission v Google LLC and Alphabet Inc.#Rectification order.#Case C-826/24 P.

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CELEX:62024CC0554: Opinion of Advocate General Kokott delivered on 10 July 2025.###

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CELEX:62024CC0229: Opinion of Advocate General Kokott delivered on 10 July 2025.###

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UPRS Sodba I U 1019/2022-14

Izpodbijana odločitev torej ni obrazložena na način, da bi jo bilo mogoče preizkusiti. Obrazložitev upravne odločbe mora obsegati: 1. razložitev zahtevkov strank in njihove navedbe o dejstvih; 2. ugotovljeno dejansko stanje in dokaze, na katere je le-to oprto; 3. razloge, odločilne za presojo posameznih dokazov; 4. navedbo določb predpisov, na katere se opira odločba; 5. razloge, ki glede na ugotovljeno dejansko stanje narekujejo takšno odločbo, in 6. razloge, zaradi katerih ni bilo ugodeno kakšnemu zahtevku strank.
July 11, 2025 0 Comments

UPRS Sodba II U 267/2023-9

Ob upoštevanju 101. člena ZDoh-2 datum pridobitve kapitala ni nujno enak datumu pridobitve lastninske pravice po civilnopravnih predpisih, pri tem pa razdelitev kapitala, ki je bil predhodno v solastnini, ne vpliva na čas pridobitve, če zavezanec ob razdelitvi prejme kapital v obsegu, ki ustreza pripadajočemu solastniškemu deležu.
July 11, 2025 0 Comments

VSRS Sodba II Ips 21/2025

Pravilna je presoja, da je s položitvijo kupnine pri notarki prenehala obveznost toženke. Takrat bi tožnik moral prostovoljno plačati davek in overiti podpis na prodajni pogodbi ter prevzeti kupnino pri notarki, da bi ga lahko šteli za pogodbi zvesto stranko. Zgolj tožnikovo prepričanje, da je bil prevaran glede vrednosti nepremičnine, ni utemeljen razlog za ne-nastanek upnikove zamude po prvem odstavku 300. člena OZ. Z neizpolnitvijo svojega dela obveznosti in nesodelovanjem pri prevzemu toženkine izpolnitve je tožnik je tožnik prišel v upniško zamudo in izgubil možnost, da pogodbo razdre. V nasprotju z načelom vestnosti in poštenja (5. člen OZ) in skrbnosti ravnanja v obligacijskih razmerjih (6. člen OZ) bi bilo stališče, da je s toženkinim umikom depozita popustil učinek upniške zamude in je oživela pravica do razdora pogodbe.
July 11, 2025 0 Comments

UPRS Sodba I U 1025/2022-17

Okrajno sodišče v Šmarju pri Jelšah je 23. 11. 2015 izdalo sklep o zavarovanju, na podlagi seznama izvršilnih naslovov, s katerim je bilo dovoljeno zavarovanje z vknjižbo hipoteke in zaznambo izvršljivosti terjatve na tožnikovi nepremičnini. Navedeni sklep je bil pooblaščenki tožnika vročen 20. 10. 2016. To pa pomeni, da je bilo z navedenim dnem pretrgano zastaranje, tako kot pravilno ugotavlja toženka. Namen zavarovanja je namreč v tem, da se upnik v morebitnem kasnejšem postopku izvršbe prednostno poplača iz sredstev, pridobljenih s prodajo dolžnikovih nepremičnin, ki služijo kot predmet zavarovanja. To pomeni, da gre pri vložitvi predloga za zavarovanja za dejanje upnika, ki je usmerjeno h končnemu cilju izvršitve zavarovanja terjatve, torej za aktivnost, ki je v smislu drugega odstavka 126. člena ZDavP-2 uradno dejanje davčnega organa z namenom davčne izvršbe, in ki pomeni pretrganje zastaranja.
July 11, 2025 0 Comments
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