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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:32025D2597: Council Decision (EU) 2025/2597 of 8 December 2025 on the position to be taken on behalf of the European Union within the Committee of the Parties to the Council of Europe Convention on preventing and combating violence against women and domestic violence, at its 19th meeting, on the recommendations and conclusions addressed to certain Parties on their implementation of that Convention, with regard to matters related to institutions and public administration of the Union

December 17, 2025 0 Comments

CELEX:32025D05126R(01)

The corrigendum does not concern the English version.
December 17, 2025 0 Comments

CELEX:32025D06712: Council Decision of 11 December 2025 appointing two members and three alternates to the Administrative Board of the European Union Agency for the Cooperation of Energy Regulators

December 17, 2025 0 Comments

VSRS Sklep X DoR 79/2025-6

Revizija se dopusti glede vprašanj: − "Ali je sodišče v konkretnem primeru izvedlo pravilno materialno presojo kriterijev glede povečanja premoženja davčnega zavezanca ob razveljavitvi pogodbe o prenosu poslovnega deleža? − Ali je sodišče v konkretnem primeru materialno pravilno presodilo, da po odpadli pravni podlagi prenosa poslovnega deleža ni bilo vzpostavljeno prvotno stanje v smislu enega izmed pogojev za vračilo plačanega davka od dobička iz kapitala na temelju analogne uporabe 16. člena ZDPN-2?"
December 16, 2025 0 Comments

UPRS Sodba I U 514/2024-25

Pri povečanju osnovnega kapitala iz sredstev družbe družbeniki po pravilih ZGD-1 ne pridobijo novega in samostojnega poslovnega deleža, ampak se njihovi osnovni vložki (abstraktna korporacijsko-pravna kategorija) povečajo v sorazmerju z njihovimi poslovnimi deleži v dotedanjem osnovnem kapitalu. Osnovni kapital se realno ne poveča, ker se hkrati s povečanjem osnovnega kapitala zmanjšajo druge sestavine kapitala. Takšno preoblikovanje na družbenikov poslovni delež ne vpliva na način, da bi se spremenil delež njegovih pravic oziroma ekonomska vrednost družbenikovega deleža, do česar bi po presoji sodišča moralo priti, da bi se lahko štelo, da je družbenik z dokapitalizacijo iz sredstev družbe pridobil nov kapital v smislu 2. točke 93. člena ZDoh-2. Zato povečanje osnovnega kapitala iz sredstev družbe na obdavčitev pri odsvojitvi kapitala ne učinikuje, saj je družbenik s takšnim povečanjem tako pravno kot ekonomsko gledano ohranil enak lastniški položaj.
December 16, 2025 0 Comments

CELEX:62025TO0280(01)_INF:           Ordonnance du président du Tribunal du 7 août 2025.#JA contre Agence de l’Union européenne pour le programme spatial.#Référé – Marchés publics – Inscription dans la base de données du système de détection rapide et d’exclusion – Demande de mesures provisoires – Défaut d’urgence.#Affaire T-280/25 R.

This document does not exist in English.
December 16, 2025 0 Comments

CELEX:62024TJ0263_INF: Judgment of the General Court (First Chamber) of 16 July 2025.#Noster Finance SL v European Union Intellectual Property Office.#Case T-263/24.

December 16, 2025 0 Comments

CELEX:62024TJ0407_INF: Judgment of the General Court (First Chamber) of 9 July 2025.#AirPlus International GmbH v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – International registration designating the European Union – EU figurative mark +a – Earlier EU figurative mark A+ – No likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001 – Obligation to state reasons – Article 94(1) of Regulation 2017/1001 – Examination of the facts of EUIPO’s own motion – Article 95(1) of Regulation 2017/1001 – Well-known facts – Refusal of the request for oral proceedings before the Board of Appeal – Article 96(1) of Regulation 2017/1001.#Case T-407/24.

December 16, 2025 0 Comments

CELEX:62022TJ0577_INF: Judgment of the General Court (Third Chamber, Extended Composition) of 25 June 2025.#ClientEarth AISBL v Council of the European Union.#Common fisheries policy – Conservation of resources – Total allowable catches – Regulation (EU) 2022/109 – Request for internal review of an administrative act under environmental law – Article 2(1)(f) and Article 10 of Regulation (EC) No 1367/2006 – Objective of achieving a maximum sustainable yield exploitation rate at the latest by 2020 for all stocks – Articles 2, 3, 9, 10, 15 and 16 of Regulation (EU) No 1380/2013 – Socioeconomic and employment objectives – Best available scientific advice – Landing obligation – Mixed fisheries – Choke species – Precautionary approach – Ecosystem-based approach – Regulation (EU) 2018/973 – Regul

December 16, 2025 0 Comments

CELEX:62023TJ0083_INF: Judgment of the General Court (Fourth Chamber) of 10 September 2025.#VP v European Parliament.#Case T-83/23.

December 16, 2025 0 Comments

CELEX:62023TJ1105_INF: Judgment of the General Court (First Chamber) of 10 September 2025.#Roman Arkadyevich Abramovich v Council of the European Union.#Case T-1105/23.

December 16, 2025 0 Comments

CELEX:62025CO0450: Order of the Court (Sixth Chamber) of 9 December 2025.#DR v European Insurance and Occupational Pensions Authority.#Appeal – Civil service – Temporary staff – Dismissal following a conflict of interest – Staff Regulations of Officials of the European Union – Article 11 – Principle of sound administration – Protection of personal data – Rejection of a complaint challenging the refusal to compensate the applicant – Action for annulment and for damages.#Case C-450/25 P.

December 16, 2025 0 Comments

CELEX:62025CO0403:           Ordonnance de la Cour (sixième chambre) du 8 décembre 2025.#J.L.Q. contre Instituto Nacional de la Seguridad Social (INSS) et Tesorería General de la Seguridad Social (TGSS).#Renvoi préjudiciel – Article 53, paragraphe 2, et article 94 du règlement de procédure de la Cour – Exigence de présentation du contexte réglementaire du litige au principal – Exigence d’indication du lien entre les dispositions du droit de l’Union dont l’interprétation est demandée et la législation nationale applicable – Absence de précisions suffisantes – Irrecevabilité manifeste.#Affaire C-403/25.

This document does not exist in English.
December 16, 2025 0 Comments

CELEX:62025CO0304:           Ordonnance de la Cour (sixième chambre) du 8 décembre 2025.#Lidl Bulgaria EOOD et KO KD contre Nachalnik na otdel „Operativni deynosti“ v GD „Fiskalen kontrol“ v Natsionalna agentsia za prihodite.#Renvoi préjudiciel – Article 53, paragraphe 2, et article 94 du règlement de procédure de la Cour – Exigence de présentation du contexte factuel et réglementaire du litige au principal – Exigence d’indication du lien entre les dispositions du droit de l’Union dont l’interprétation est demandée et la législation nationale applicable – Absence de précisions suffisantes – Irrecevabilité manifeste.#Affaire C-304/25.

This document does not exist in English.
December 16, 2025 0 Comments

Davčna obravnava ustanovitve, prenosa in prenehanja stavbne pravice (fizične osebe)

December 16, 2025 0 Comments

Davčna obravnava ustanovitve, prenosa in prenehanja stavbne pravice (fizične osebe)

December 16, 2025 0 Comments

Davčna obravnava ustanovitve, prenosa in prenehanja stavbne pravice (fizične osebe)

December 16, 2025 0 Comments

Davčna obravnava ustanovitve, prenosa in prenehanja stavbne pravice (fizične osebe)

December 16, 2025 0 Comments

Nedostopnost storitev sistema G2G, 20. - 21. 12. 2025

Storitve sistema G2G bodo nedelujoče od sobote, 20. 12. 2025, od 16:00 do nedelje, 21. 12. 2025, do predvidoma 20:00 ure zaradi tehničnega vzdrževanja.

December 16, 2025 0 Comments

Nedostopnost storitev sistema G2G, 20. - 21. 12. 2025

Storitve sistema G2G bodo nedelujoče od sobote, 20. 12. 2025, od 16:00 do nedelje, 21. 12. 2025, do predvidoma 20:00 ure zaradi tehničnega vzdrževanja.

December 16, 2025 0 Comments
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