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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:32026D1004: Council Decision (EU) 2026/1004 of 27 April 2026 appointing an alternate member, proposed by the Kingdom of the Netherlands, of the Committee of the Regions

May 4, 2026 0 Comments

CELEX:32011R1169R(25)

The corrigendum does not concern the English version.
May 4, 2026 0 Comments

CELEX:32011L0092R(06)

The corrigendum does not concern the English version.
May 4, 2026 0 Comments

CELEX:32024R1689R(04)

The corrigendum does not concern the English version.
May 4, 2026 0 Comments

CELEX:32026D1010: Council Decision (EU) 2026/1010 of 27 April 2026 appointing a member and an alternate member, proposed by the Federal Republic of Germany, of the Committee of the Regions

May 4, 2026 0 Comments

CELEX:62024TJ0690_SUM: Judgment of the General Court (Chamber giving preliminary rulings) of 26 November 2025.#Inspecteur van de Douane v FL.#Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.#Reference for a preliminary ruling – Taxation – Excise duties – Directive 2008/118/EC – Article 10(2) and (4) of Directive 2008/118 – Occurrence of an irregularity during a movement of excise goods – Movement of goods under a duty suspension arrangement – Detection of the irregularity during the movement – Quantity of missing goods detected when unloading the means of transport.#Case T-690/24.

May 1, 2026 0 Comments

CELEX:62021TO0145(01)_INF: Order of the General Court (Eighth Chamber) of 11 February 2026.#Ivan Fursin and Others v European Central Bank.#Non-contractual liability – Economic and monetary policy – Prudential supervision of credit institutions – Specific supervisory tasks conferred on the ECB – Decision to withdraw a credit institution’s authorisation – Material damage – Causal link – Action manifestly lacking any foundation in law.#Case T-145/21.

May 1, 2026 0 Comments

CELEX:62024TJ0494_INF: Judgment of the General Court (Second Chamber) of 22 April 2026.#Emmanouil Peponis v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU figurative mark CRETE HOMES REAL ESTATE CRETE PROPERTY and CONSTRUCTION CONSULTANTS SINCE 1990 – Relative ground for refusal – Consent of the proprietor of the trade mark – Article 52(1)(b) of Regulation (EC) No 40/94 – Article 8(3) of Regulation No 40/94 – Obligation to state reasons – Article 94(1) and Article 95(1) of Regulation (EU) 2017/1001.#Case T-494/24.

May 1, 2026 0 Comments

CELEX:62025TO0158_INF: Order of the General Court (Fourth Chamber) of 18 February 2026.#Fédération européenne d'associations et d'industries pharmaceutiques (EFPIA) v European Parliament and Council of the European Union.#Action for annulment – Environment – Urban wastewater treatment – Articles 1, 2, 9, 10 and 30 of, and Annex III to, Directive (EU) 2024/3019 – Extended producer responsibility for medicinal products for human use and cosmetic products – Standing to bring proceedings – Lack of individual concern – Inadmissibility.#Case T-158/25.

May 1, 2026 0 Comments

CELEX:62025TJ0326_INF: Judgment of the General Court (Sixth Chamber) of 11 March 2026.#Kiss Nail Products, Inc. v European Union Intellectual Property Office.#EU trade mark – Application for the EU word mark IMPRESS – Absolute ground for refusal – Lack of distinctive character – Article 7(1)(b) of Regulation (EU) 2017/1001 – Legal certainty – Equal treatment – Principle of sound administration.#Case T-326/25.

May 1, 2026 0 Comments

CELEX:62024CJ0665_SUM: Judgment of the Court (Seventh Chamber) of 11 December 2025.#Staatssecretaris Jeugd, Preventie en Sport v Diamond Flavours BV and UEG Holland BV.#Request for a preliminary ruling from the College van Beroep voor het bedrijfsleven.#Reference for a preliminary ruling – Directive 2014/40/EU – Article 2(40) – Concept of ‘placing on the market’ – Article 23(2) and (3) – Checks on the implementation of Directive 2014/40 – Objective of ensuring a high level of health protection – Approximation of laws – Manufacture, presentation and sale of tobacco products – Supply of refill containers for electronic cigarettes displaying an incorrect indication of the nicotine content on their packaging by a distributor of tobacco and related products to a retail outlet – Fine imposed on

May 1, 2026 0 Comments

CELEX:62025TJ0056_INF:           Arrêt du Tribunal (neuvième chambre) du 22 avril 2026.#Rose Bikes GmbH contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Demande de marque de l’Union européenne verbale ROSE – Motif absolu de refus – Caractère descriptif – Article 7, paragraphe 1, sous c), du règlement (UE) 2017/1001 – Caractéristiques objectives et inhérentes à la nature des produits et des services – Rapport suffisamment direct et concret.#Affaire T-56/25.

This document does not exist in English.
May 1, 2026 0 Comments

CELEX:62024TJ0643_SUM: Judgment of the General Court (Chamber giving preliminary rulings) of 11 February 2026.#Centrul Român pentru Administrarea Drepturilor Artiștilor Interpreți (Credidam) v Cristian General Serv SRL.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling – Taxation – Common system of value added tax – Taxable transactions – Concept of ‘supply of services for consideration’ – Article 2(1)(c), Article 24(1) and Article 25(a) and (c) of Directive 2006/112/EC – Taxable amount – Concept of ‘consideration’ – Article 73 and point (a) of the first paragraph of Article 78 of Directive 2006/112 – Holders of related rights – Communication of phonograms and audiovisual programmes without a licence – Remuneration paid to the collective

May 1, 2026 0 Comments

CELEX:62024CJ0570_SUM: Judgment of the Court (Seventh Chamber) of 20 November 2025.#Transilvania Master Insolv IPURL, en tant d’administrateur judiciaire d’ Ecoserv SRL v Direcţia Generală Regională a Finanţelor Publice Cluj and Others.#Request for a preliminary ruling from the Curtea de Apel Cluj.#Reference for a preliminary ruling – Excise duties – Directive 2008/118/EC – Article 8(1)(a)(i) and (2) – Person liable to pay excise duty – Quantity of ethyl alcohol missing from a company’s business assets – Managing director of a company guilty of embezzlement and of a failure to make entries in the accounts – Determination of the person liable to pay excise duty – More than one person liable – Effect of a judgment of a criminal court delivered in respect of civil matters, finding the managin

May 1, 2026 0 Comments

CELEX:62024CJ0144_SUM: Judgment of the Court (Fifth Chamber) of 22 January 2026.#European Commission v Hungary.#Failure of a Member State to fulfil obligations – Freedom of establishment – National legislation establishing reference prices for certain basic construction materials below market prices – Obligation to pay an ‘additional mining fee’ corresponding to 90% of the difference between the reference price and the selling price – Measure mainly affecting undertakings held by companies established in other Member States – No justification – Procedure for the provision of information in the field of technical standards and regulations and of rules on Information Society services – Directive (EU) 2015/1535 – Article 1(1)(d) – Concept of ‘other requirements’.#Case C-144/24.

May 1, 2026 0 Comments

CELEX:62024CJ0436_SUM: Judgment of the Court (Ninth Chamber) of 5 March 2026.#Skatteverket v Lyko Operations AB.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 30a – Supply of goods – Concept of ‘voucher’ – Classification – Customer loyalty programme in the form of points awarded on the basis of previous purchases – Points which may be redeemed for products of low value.#Case C-436/24.

May 1, 2026 0 Comments

CELEX:62025CC0190: Opinion of Advocate General Richard de la Tour delivered on 30 April 2026.###

April 30, 2026 0 Comments

CELEX:62025CC0121: Opinion of Advocate General Szpunar delivered on 30 April 2026.###

April 30, 2026 0 Comments

CELEX:62025CJ0246:           Arrêt de la Cour (sixième chambre) du 30 avril 2026.#AS contre BNP Paribas Bank Polska S.A.#Renvoi préjudiciel – Clauses abusives dans les contrats conclus avec les consommateurs – Directive 93/13/CEE – Effets de la constatation du caractère abusif d’une clause – Avenant à un contrat de prêt hypothécaire – Conséquences de la nullité de cet avenant sur la validité de ce contrat – Principes d’effectivité et de proportionnalité – Effet dissuasif – Conditions de subsistance du contrat – Obligations du juge national.#Affaire C-246/25.

This document does not exist in English.
April 30, 2026 0 Comments

CELEX:62023CJ0479:           Arrêt de la Cour (dixième chambre) du 30 avril 2026.#Commission européenne contre République de Bulgarie.#Manquement d’État – Article 258 TFUE – Directive (UE) 2019/520 – Interopérabilité des systèmes de télépéage routier et facilitation de l’échange transfrontière d’informations relatives au défaut de paiement des redevances routières dans l’Union européenne – Absence de transposition – Absence de communication des mesures éventuelles de transposition – Article 260, paragraphe 3, TFUE – Demande de condamnation au paiement d’une somme forfaitaire.#Affaire C-479/23.

This document does not exist in English.
April 30, 2026 0 Comments
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