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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:62025TN0558: Case T-558/25: Action brought on 11 August 2025 – LD v EIB

October 27, 2025 0 Comments

CELEX:62024CA0249: Case C-249/24, Ineo Infracom: Judgment of the Court (Fifth Chamber) of 4 September 2025 (request for a preliminary ruling from the Cour de cassation – France) – RT, ED v Ineo Infracom (Reference for a preliminary ruling – Social policy – Collective redundancies – Directive 98/59/EC – Article 1(1) – Scope – Concept of redundancy – Collective internal mobility agreement – Redundancies for economic reasons based on the refusal to apply that agreement – Termination of the employment contract on the employer’s initiative for one or more reasons not related to the individual workers concerned – Article 2 – Procedures for information and consultation with workers’ representatives)

October 27, 2025 0 Comments

CELEX:62025CA0313: Affaire C-313/25 PPU, Adrar: Judgment of the Court (Second Chamber) of 4 September 2025 (request for a preliminary ruling from the rechtbank Den Haag, zittingsplaats Roermond – Netherlands) – GB v Minister van Asiel en Migratie (Reference for a preliminary ruling – Urgent preliminary ruling procedure – Immigration policy – Return of third-country nationals staying illegally in a Member State – Directive 2008/115/EC – Enforcement of a return decision that has become final – Article 5 – Principle of non-refoulement – Best interests of the child – Family life – Article 15 – Detention for the purpose of removal – Review of compliance with the conditions governing lawfulness – Obligation for the national court to review compliance with the principle of non-refoulement and the

October 27, 2025 0 Comments

CELEX:62025TN0510: Case T-510/25: Action brought on 28 July 2025 – BAWAG PSK v ECB

October 27, 2025 0 Comments

CELEX:62025TN0584: Case T-584/25: Action brought on 20 August 2025 – Khoury and Khoury v Council

October 27, 2025 0 Comments

CELEX:62024CA0021: Case C-21/24, Nissan Iberia: Judgment of the Court (Fourth Chamber) of 4 September 2025 (request for a preliminary ruling from the Juzgado de lo Mercantil no 1 de Zaragoza – Spain) – CP v Nissan Iberia SA (Reference for a preliminary ruling – Article 101 TFEU – Principle of effectiveness – Actions for damages for infringements of the competition law provisions of the Member States and of the European Union – Limitation period – Determination of the dies a quo – Knowledge of the information necessary for bringing an action for damages – Publication on the website of a national competition authority of its decision finding an infringement of the competition rules – Binding effect of a decision of a national competition authority which is not yet final – Suspension or inter

October 27, 2025 0 Comments

CELEX:62024CA0211: Case C-211/24, LEGO (Concept of informed user of a design): Judgment of the Court (Third Chamber) of 4 September 2025 (request for a preliminary ruling from the Fővárosi Törvényszék – Hungary) – LEGO A/S v Pozitív Energiaforrás Kft. (Reference for a preliminary ruling – Community design – Regulation (EC) No 6/2002 – Article 8(3) – Design allowing the multiple assembly or connection of mutually interchangeable products within a modular system – Scope of the protection conferred by such a design – Article 10 – Concept of informed user – Article 89(1) – Sanctions in actions for infringement – Special reasons allowing the national court not to make the orders provided for in that provision – Infringement in respect of the pieces of a toy building set, the number of which is

October 27, 2025 0 Comments

CELEX:62022CA0776: Case C-776/22 P: Judgment of the Court (Grand Chamber) of 4 September 2025 – Studio Legale Ughi e Nunziante v EUIPO (Appeal – Action for annulment – Article 19 of the Statute of the Court of Justice of the European Union – Representation of non-privileged parties in direct actions before the Courts of the European Union – Representation of a law firm by a partner of that firm – Lawyer having the status of third party in respect of the applicant – Presumption of independence – Rebuttal of the presumption – Conditions)

October 27, 2025 0 Comments

CELEX:62024TA0058: Case T-58/24: Judgment of the General Court of 10 September 2025 – TikTok Technology v Commission (Digital services – Regulation (EU) 2022/2065 – Commission decision determining the amount of the supervisory fee for 2023 – Article 43(3) to (5) of Regulation 2022/2065 – Article 4(2) of Delegated Regulation (EU) 2023/1127 – Method for calculating the number of average monthly active recipients – Temporal adjustment of the effects of an annulment)

October 27, 2025 0 Comments

CELEX:62025CN0510: Case C-510/25, Adazik: Request for a preliminary ruling from the Sąd Okręgowy w Warszawie (Poland) lodged on 28 July 2025 – T.Z., D.Z. v Bank S.A.

October 27, 2025 0 Comments

CELEX:62024TB0458: Case T-458/24: Order of the General Court of 20 August 2025 – APEDA and O’Connor v Commission (Action for annulment – Access to documents – Regulation (EC) No 1049/2001 – Implied refusal of access – Express decision adopted after the action was brought – No need to adjudicate – Modification of the form of order sought – Article 86(2) of the Rules of Procedure – Failure to observe the time limit for instituting proceedings – No separate document – Manifest inadmissibility – Application for a direction to be issued – Manifest lack of jurisdiction)

October 27, 2025 0 Comments

CELEX:62025TB0086: Case T-86/25: Order of the General Court of 4 September 2025 – Taylor v Council (Action for annulment – Common foreign and security policy – Restrictive measures taken in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – Reference to the applicant’s name in the identifying information of another person whose name is included on the list – No act adversely affecting a person – Inadmissibility)

October 27, 2025 0 Comments

CELEX:62025TN0578: Case T-578/25: Action brought on 22 August 2025 – Doors Bulgaria v EUIPO – Top Ten (Doors)

October 27, 2025 0 Comments

CELEX:62025CN0430: Case C-430/25, Gena: Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Warszawie (Poland) lodged on 30 June 2025 – AR v Dyrektor Krajowej Informacji Skarbowej

October 27, 2025 0 Comments

CELEX:62024CB0495: Removal from the register: Order of the President of the Court of 28 July 2025 (request for a preliminary ruling from the Curtea de Apel Bucureşti – Romania) – Prisum Healthcare S.R.L. v Autoritatea Vamală Română (Case C-495/24, Prisum Healthcare)

October 27, 2025 0 Comments

CELEX:62025TB0295(01): Case T-295/25: Order of the General Court of 2 September 2025 – Tokareva v Council (Common foreign and security policy – Restrictive measures taken in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – Freezing of funds – List of persons, entities and bodies subject to the freezing of funds and economic resources – Re-inclusion of the applicant on the list – Concept of benefiting from a leading businessperson operating in Russia – Article 2(1)(g) of Decision 2014/145/CFSP – Error of assessment – Action that is manifestly well founded)

October 27, 2025 0 Comments

CELEX:62024CA0253: Case C-253/24, Pelavi: Judgment of the Court (Fourth Chamber) of 4 September 2025 (request for a preliminary ruling from the Corte d’appello di L’Aquila – Italy) – Ministero della Giustizia v NZ (Reference for a preliminary ruling – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clause 4 – Principle of non-discrimination – Equal treatment in employment and occupation – Honorary and ordinary members of the judiciary – Clause 5 – Measures intended to prevent and penalise misuse of successive fixed-term contracts – Directive 2003/88/EC – Article 7 – Right to paid annual leave – Article 31 of the Charter of Fundamental Rights of the European Union – Assessment procedure in order to be permanently confirmed as an honorary member of the judiciary –

October 27, 2025 0 Comments

CELEX:62023CA0489: Case C-489/23, Casa Judeţeană de Asigurări de Sănătate Mureș and Others: Judgment of the Court (Fourth Chamber) of 4 September 2025 (request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie – Romania) – AF v Guvernul României, Ministerul Sănătăţii and Casa Judeţeană de Asigurări de Sănătate Mureș (Reference for a preliminary ruling – Social security – Health insurance – Article 56 TFEU – Freedom to provide services – Regulation (EC) No 883/2004 – Article 20(1) and (2) – Medical treatment received in a Member State other than the insured person’s Member State of residence – Directive 2011/24/EU – Article 7(7) – Assumption of the costs of treatment incurred by the insured person – Reimbursement – National legislation making reimbursement of those costs

October 27, 2025 0 Comments

CELEX:62024CB0687: Joined Cases C-687/24 and C-688/24, C.B.S.-2009 and Others: Order of the Court (Eighth Chamber) of 3 July 2025 (requests for a preliminary ruling from the Administrativen sad Sofia-grad – Bulgaria) – C.B.S.-2009 OOD v Izpalnitelen direktor na Natsionalna agentsa za prihodite (Reference for a preliminary ruling – Article 53(2) and Article 94 of the Rules of Procedure of the Court of Justice – Freedom to provide services – Increase by 200 % of the fees payable for gambling licences – Purely domestic situation – Requirement to state the reasons justifying the need for a reply from the Court – Lack of sufficient information – Manifest inadmissibility)

October 27, 2025 0 Comments

CELEX:62025CN0470: Case C-470/25, E.: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 17 July 2025 – E. sp. z o.o. v Dyrektor Podkarpackiego Oddziału Regionalnego Agencji Restrukturyzacji i Modernizacji Rolnictwa w Rzeszowie

October 27, 2025 0 Comments
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