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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:62025CA0292: Case C-292/25, shopping24: Judgment of the Court (Seventh Chamber) of 11 June 2026 (request for a preliminary ruling from the Landesgericht Linz – Austria) – shopping24 Gesellschaft für multimediale Anwendung v SR, as insolvency administrator for Sportgigant Lindpointner GmbH (Reference for a preliminary ruling – Judicial cooperation in civil matters – Insolvency proceedings – Regulation (EU) 2015/848 – Article 3(1) – International jurisdiction – Article 6(1) – Action which derives directly from insolvency proceedings and is closely linked with them – Exclusive jurisdiction of the courts of the Member State within the territory of which insolvency proceedings have been opened)

August 3, 2026 0 Comments

CELEX:62026CN0455: Case C-455/26, Keramik: Request for a preliminary ruling from the Višje sodišče v Kopru (Slovenia) lodged on 7 May 2026 – KERAMIK IN ZAKLJUČNA GRADBENA DELA, TB, s.p. v WORK4YOU, gradbeništvo, trgovina, inženiring in storitve, d.o.o.

August 3, 2026 0 Comments

CELEX:62026TN0347: Case T-347/26: Action brought on 22 May 2026 – Tkach v Council

August 3, 2026 0 Comments

CELEX:62026TN0382: Case T-382/26: Action brought on 18 June 2026 – TY v Commission

August 3, 2026 0 Comments

CELEX:62024CA0760: Case C-760/24 P: Judgment of the Court (Sixth Chamber) of 11 June 2026 – Ammar Sharif v Council of the European Union (Appeal – Common foreign and security policy – Restrictive measures adopted in view of the situation in Syria – Decision 2013/255/CFSP – Regulation (EU) No 36/2012 – Freezing of funds and economic resources – Maintenance of the applicant’s name on the lists of persons, entities and bodies concerned – Family membership criterion)

August 3, 2026 0 Comments

CELEX:62026TN0384: Case T-384/26: Action brought on 19 June 2026 – UA v EFSA

August 3, 2026 0 Comments

CELEX:62026TN0348: Case T-348/26: Action brought on 26 May 2026 – Pumpyanskiy v Council

August 3, 2026 0 Comments

CELEX:62024CA0801: Case C-801/24 P: Judgment of the Court (Fourth Chamber) of 11 June 2026 – NKO AO National Settlement Depository (NSD) v Council of the European Union (Appeal – Restrictive measures taken in view of the military aggression against Ukraine – Decision 2014/145/CFSP – Article 2(1)(f) – Regulation (EU) No 269/2014 – Article 3(1)(f) – Freezing of funds and economic resources – Concept of supporting, materially or financially, … the Government of the Russian Federation – Obligation to state reasons – Interpretation – Right to property – Limitations – Principle of proportionality – Account to be taken of the situation and economic interests of the appellant’s customers)

August 3, 2026 0 Comments

CELEX:62026TN0372: Case T-372/26: Action brought on 12 June 2026 – Orphism v EUIPO – Etnia Eyewear Culture (*the Readers)

August 3, 2026 0 Comments

CELEX:62026TN0379: Case T-379/26: Action brought on 15 June 2026 – UF v Commission

August 3, 2026 0 Comments

CELEX:62025CB0875: Case C-875/25 P: Order of the Court (Chamber determining whether appeals may proceed) of 24 June 2026 Appeal brought on 30 December 2025 by MeSoFa Vermögensverwaltungs AG against the judgment of the General Court (Seventh Chamber) of 15 October 2025 – T-291/23, MeSoFa v SRB (Appeal – Economic and monetary union – Banking union – Regulation (EU) No 806/2014 – Single Resolution Mechanism for credit institutions and certain investment firms (SRM) – 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)

August 3, 2026 0 Comments

CELEX:62024CA0081: Case C-81/24, Jenec: Judgment of the Court (Fourth Chamber) of 11 June 2026 (request for a preliminary ruling from the Okrajno sodišče v Mariboru – Slovenia) – LH v OTP banka d.d., formerly NOVA KREDITNA BANKA MARIBOR (Reference for a preliminary ruling – Approximation of laws – Financial services – Access to a payment account with basic features – Directive 2014/92/EU – Article 16(4) – Prevention of the use of the financial system for the purposes of money laundering and terrorist financing – Directive (EU) 2015/849 – Consumer included on the list of the United States Office of Foreign Assets Control – Refusal to open such a payment account)

August 3, 2026 0 Comments

CELEX:62026CN0372: Case C-372/26, Bundesamt für Migration und Flüchtlinge: Request for a preliminary ruling from the Verwaltungsgericht Hamburg (Germany) lodged on 20 April 2026 – L.B. v Bundesrepublik Deutschland

August 3, 2026 0 Comments

CELEX:62024CA0386: Case C-386/24, Centro Petroli Roma – II: Judgment of the Court (Fourth Chamber) of 11 June 2026 (request for a preliminary ruling from the Consiglio di Stato – Italy) – Centro Petroli Roma Srl v Agenzia delle Dogane e dei Monopoli (Reference for a preliminary ruling – Rule of law – Judicial independence – Article 267 TFEU – Obligation on national courts or tribunals of last instance to make a reference for a preliminary ruling – Individual liability of judges – Taxation – General arrangements for excise duty – Directive 2008/118/EC – Article 16(1) – Tax warehouse – Opening and operation – Authorisation – Conditions – Fixing by national legislation – Distinction according to the storage capacity of warehouses – Criterion relating to the existence of actual operational and

August 3, 2026 0 Comments

CELEX:62026CN0616: Case C-616/26: Action brought on 8 June 2026 – European Commission v Kingdom of Spain

August 3, 2026 0 Comments

CELEX:62024CA0601: Case C-601/24, Gotka: Judgment of the Court (Ninth Chamber) of 11 June 2026 (request for a preliminary ruling from the Sąd Rejonowy w Jarosławiu – Poland) – Criminal proceedings against V.B. (Reference for a preliminary ruling – Protection of species of wild fauna and flora by regulating trade therein – Japanese seahorse – Regulation (EC) No 338/97 – Article 2(t) – Concept of specimen – Article 4(2) – Import permit – Article 2(j) and Article 7(3) – Personal or household effects – Article 16 – Criminal sanctions – Introduction into the European Union of specimens without an import permit – Regulation (EC) No 865/2006 – Article 57 – Introduction of personal or household effects into the European Union)

August 3, 2026 0 Comments

CELEX:62026TN0346: Case T-346/26: Action brought on 2 June 2026 – USF/EPSU-CJ v Court of Justice of the European Union

August 3, 2026 0 Comments

CELEX:62026TN0335: Case T-335/26: Action brought on 29 May 2026 – Goldwind Science & Technology v Commission

August 3, 2026 0 Comments

CELEX:62025CA0065: Case C-65/25, IFIS NPL Investing: Judgment of the Court (Sixth Chamber) of 11 June 2026 (request for a preliminary ruling from the Tribunale di Brindisi – Italy) – IFIS NPL INVESTING SpA v JM, OT, VR, CL (Reference for a preliminary ruling – Prevention of the use of the financial system for the purposes of money laundering and terrorist financing – Directive (EU) 2015/849 – Common requirements for credit servicers and credit purchasers – Directive (EU) 2021/2167 – Article 10 – Contract for the bulk assignment of non-performing loans – National legislation which does not provide for that type of contract to be in writing or for the assignee to be subject to prudential supervision)

August 3, 2026 0 Comments

CELEX:62026TN0338: Case T-338/26: Action brought on 29 May 2026 – Addiko Bank v ECB

August 3, 2026 0 Comments
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