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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: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

CELEX:62026TN0375: Case T-375/26: Action brought on 15 June 2026 – TU v Court of Justice of the European Union

August 3, 2026 0 Comments

CELEX:62026TN0376: Case T-376/26: Action brought on 12 June 2026 – TV v Parliament

August 3, 2026 0 Comments

CELEX:32024R3005R(02)

The corrigendum does not concern the English version.
August 3, 2026 0 Comments

CELEX:32026D1783: Council Decision (EU) 2026/1783 of 12 June 2026 abrogating Council Decision (EU) 2024/2128 on the existence of an excessive deficit in Malta

August 3, 2026 0 Comments

CELEX:31996L0053R(04)

The corrigendum does not concern the English version.
August 3, 2026 0 Comments

CELEX:32026D04226: Council Decision of 13 July 2026 appointing one member of the Management Board of the European Chemicals Agency (ECHA)

August 3, 2026 0 Comments

CELEX:32021R0998R(01):           Rectificatif au règlement d’exécution (UE) 2021/998 du Conseil du 21 juin 2021 mettant en œuvre le règlement (UE) n° 401/2013 concernant des mesures restrictives instituées en raison de la situation au Myanmar/en Birmanie (JO L 219 I du 21.6.2021)

The corrigendum does not concern the English version.
August 3, 2026 0 Comments

CELEX:32021D1000R(02):           Rectificatif à la décision (PESC) 2021/1000 du Conseil du 21 juin 2021 modifiant la décision 2013/184/PESC concernant des mesures restrictives instituées en raison de la situation au Myanmar/en Birmanie (JO L 219 I du 21.6.2021)

The corrigendum does not concern the English version.
August 3, 2026 0 Comments

CELEX:62025TJ0042_INF:           Arrêt du Tribunal (première chambre) du 1er juillet 2026.#DecoTrend GmbH contre Office de l’Union européenne pour la propriété intellectuelle.#Dessin ou modèle de l’Union européenne – Procédure de nullité – Dessin ou modèle de l’Union européenne enregistré représentant un abat-jour – Motif de nullité – Non-respect des conditions de protection ‑ Article 25, paragraphe 1, sous b), du règlement (CE) no 6/2002 – Absence de caractère individuel – Article 6 du règlement no 6/2002 – Examen d’office des faits – Article 63, paragraphe 1, du règlement no 6/2002.#Affaire T-42/25.

This document does not exist in English.
July 31, 2026 0 Comments

CELEX:62025TO0671_INF:           Ordonnance du Tribunal (cinquième chambre) du 11 mai 2026.#TNG Stadtnetz GmbH contre Commission européenne.#Recours en annulation – Aides d’État – Fonds publics pour le développement de réseaux à haut débit – Plainte – Examen préliminaire d’une prétendue aide d’État illégale – Lettre d’information – Article 24, paragraphe 2, du règlement (UE) 2015/1589 – Acte préparatoire – Acte non susceptible de recours – Irrecevabilité.#Affaire T-671/25.

This document does not exist in English.
July 31, 2026 0 Comments
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