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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:62024CJ0246_SUM: Judgment of the Court (Fifth Chamber) of 30 April 2025.#Criminal proceedings against Generalstaatsanwaltschaft Frankfurt am Main.#Request for a preliminary ruling from the Oberlandesgericht Frankfurt am Main.#Reference for a preliminary ruling – Common foreign and security policy – Restrictive measures in view of Russia’s actions destabilising the situation in Ukraine – Regulation (EU) No 833/2014 – Article 5i(2)(a) – Prohibition on exporting euro-denominated banknotes – Exemption in case of export necessary for personal use – Banknotes intended to cover medical expenses.#Case C-246/24.

October 24, 2025 0 Comments

CELEX:62023CJ0657_SUM: Judgment of the Court (Seventh Chamber) of 10 April 2025.#M. K. v Ministerstvo zemědělství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Common agricultural policy (CAP) – Financing, management and monitoring of the CAP – Regulation (EU) No 1306/2013 – Financing by the European Agricultural Fund for Rural Development (EAFRD) – Article 54 – Protection of the financial interests of the European Union – Regulation (EC, Euratom) No 2988/95 – Article 3 – Recovery of amounts wrongly paid of a grant – Limitation period – Indicative time limit.#Case C-657/23.

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CELEX:62023CJ0671_SUM: Judgment of the Court (Sixth Chamber) of 19 June 2025.#M v Lietuvos bankas.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#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 – Article 59 – Concept of ‘systematic infringement’ – Penalties – National legislation or national practice allowing a separate fine to be imposed in respect of each infringement established in the course of one and the same investigation – Compatibility with EU law – Minimum harmonisation – Observance of the general principles of EU law – Effective, proportionate and dissuasive sanctions – Principle ne bis in idem.#Case C-671/23.

October 24, 2025 0 Comments

CELEX:62024CJ0002: Judgment of the Court (Fourth Chamber) of 23 October 2025.#Teva Pharmaceutical Industries Ltd and Cephalon Inc. v European Commission.#Appeal – Competition – Article 101 TFEU – Agreements, decisions and concerted practices – Market for modafinil – Patent settlement agreement between two pharmaceutical companies for the purpose of delaying a generic version of modafinil being brought to the market – Decision finding an infringement of Article 101 TFEU – Criteria for assessment – Restriction by object.#Case C-2/24 P.

October 24, 2025 0 Comments

CELEX:62024CJ0232: Judgment of the Court (First Chamber) of 23 October 2025.#A Oy v Veronsaajien oikeudenvalvontayksikkö.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Exemption relating to the granting of credit – Article 135(1)(b) – Exemption relating to financial transactions – Debt collection – Article 135(1)(d) – Trade factoring – Invoice factoring.#Case C-232/24.

October 24, 2025 0 Comments

CELEX:62024CJ0087: Judgment of the Court (Fourth Chamber) of 23 October 2025.#AS „Gaso” and AS „Conexus Baltic Grid” v Sabiedrisko pakalpojumu regulēšanas komisija.#Reference for a preliminary ruling – Approximation of laws – Natural gas – Directive 2009/73/EC – Article 41(8) – Concept of an ‘appropriate incentive’ – Regulation (EC) No 715/2009 – Article 13(1) – Concept of an ‘appropriate return on investments’ – Transmission and distribution networks – Storage facility – Criteria to be taken into account for setting natural gas transmission and distribution tariffs fixed by the national regulatory authority – Rate of return on capital – Obligation of consistent interpretation – Obligation to state reasons.#Case C-87/24.

October 24, 2025 0 Comments

CELEX:62024TJ0283_INF: Judgment of the General Court (First Chamber) of 14 May 2025.#Sumol + Compal Marcas, SA v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU figurative mark It’s B – Earlier national figurative mark B! – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-283/24.

October 24, 2025 0 Comments

CELEX:62023CJ0645_SUM: Judgment of the Court (First Chamber) of 19 June 2025.#Hera Comm SpA v Falconeri Srl.#Request for a preliminary ruling from the Corte d’appello di Bologna.#Reference for a preliminary ruling – Taxation – Excise duties – Directive 2008/118/EC – Article 1(2) – Other indirect taxes on excise goods – Electricity – National legislation establishing a tax additional to the excise duty on electricity – No specific purposes – Additional tax for the benefit of regional and local authorities considered by the national courts to be contrary to Directive 2008/118 – Recovery by the final consumer from the supplier of the tax paid but not due.#Case C-645/23.

October 24, 2025 0 Comments

CELEX:62024CC0118: Opinion of Advocate General Emiliou delivered on 23 October 2025.###

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CELEX:62024CJ0429_SUM: Judgment of the Court (Ninth Chamber) of 30 April 2025.#St. Kliment Ohridski Primary Private School EOOD v QX.#Request for a preliminary ruling from the Sofiyski rayonen sad.#Reference for a preliminary ruling – Consumer protection – Directive 2011/83/EU – Concept of ‘consumer’ – Article 2(1) – Concept of ‘service contract’ – Article 2(6) – Enrolment contracts for the schooling of children of compulsory school age – Private education – Article 27 – Inertia selling of services – Compulsory subjects in accordance with national education standards.#Case C-429/24.

October 24, 2025 0 Comments

CELEX:62024CJ0164_SUM: Judgment of the Court (Tenth Chamber) of 3 April 2025.#Cityland EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Veliko Tarnovo.#Request for a preliminary ruling from the Administrativen sad Veliko Tarnovo.#Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Persistent failure to comply with tax obligations – Removal of the taxable person from the value added tax (VAT) identification register – Principle of proportionality.#Case C-164/24.

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CELEX:62024CC0242: Opinion of Advocate General Spielmann delivered on 23 October 2025.###

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CELEX:62025TO0068(01):           Ordonnance du président du Tribunal du 22 octobre 2025.#Fundación Alianza por los Derechos, la Igualdad y la Solidaridad Internacional contre Commission européenne.#Référé – Rejet du recours principal – Non-lieu à statuer.#Affaire T-68/25 R.

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October 24, 2025 0 Comments

CELEX:62023CJ0744: Judgment of the Court (First Chamber) of 23 October 2025.#Т.P.T. v „Financial Bulgaria“ EOOD.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Transactions subject to VAT – Article 2(1)(c) – Supply of services for consideration – Article 9(1) – Taxable person – Legal assistance provided free of charge by a lawyer to a party in legal proceedings – Payment of that lawyer’s fees by the unsuccessful opposing party.#Case C-744/23.

October 24, 2025 0 Comments

CELEX:62023CJ0466_SUM: Judgment of the Court (Fifth Chamber) of 26 June 2025.#Stadtwerke Hameln Weserbergland GmbH v European Commission.#Appeal – Competition – Concentrations – Decision declaring a concentration compatible with the internal market – Action brought by a third party – Admissibility – Fourth paragraph of Article 263 TFEU – Locus standi.#Case C-466/23 P.

October 24, 2025 0 Comments

CELEX:62023CJ0464_SUM: Judgment of the Court (Fifth Chamber) of 26 June 2025.#EVH GmbH and Others v European Commission.#Appeal – Competition – Regulation (EC) No 139/2004 – Concentration between undertakings – Market for the generation and wholesale supply of electricity – Acquisition by RWE AG of E.ON SE’s renewable and nuclear electricity generation assets – Decision declaring the concentration compatible with the internal market and the functioning of the Agreement on the European Economic Area of 2 May 1992.#Joined Cases C-464/23 P, C-465/23 P, C-467/23 P, C-468/23 P and C-470/23 P.

October 24, 2025 0 Comments

CELEX:62023TJ0295: Judgment of the General Court (Ninth Chamber) of 15 October 2025 (Extracts).#WU v European Union Agency for Criminal Justice Cooperation.#Cases T-295/23 and T-1176/23.

October 24, 2025 0 Comments

CELEX:62024CJ0087_RES: Judgment of the Court (Fourth Chamber) of 23 October 2025.#AS „Gaso” and AS „Conexus Baltic Grid” v Sabiedrisko pakalpojumu regulēšanas komisija.#Reference for a preliminary ruling – Approximation of laws – Natural gas – Directive 2009/73/EC – Article 41(8) – Concept of an ‘appropriate incentive’ – Regulation (EC) No 715/2009 – Article 13(1) – Concept of an ‘appropriate return on investments’ – Transmission and distribution networks – Storage facility – Criteria to be taken into account for setting natural gas transmission and distribution tariffs fixed by the national regulatory authority – Rate of return on capital – Obligation of consistent interpretation – Obligation to state reasons.#Case C-87/24.

October 24, 2025 0 Comments

CELEX:62024CJ0221_RES: Judgment of the Court (First Chamber) of 23 October 2025.#Naturvårdsverket v UQ and IC.#References for a preliminary ruling – Environment – Waste – Regulation (EC) No 1013/2006 – Article 24(2) – Shipment – Take-back when a shipment is illegal – Take-back of the waste by the competent authority of dispatch – Obligation or possibility for that authority to recover or dispose of the waste despite opposition by the initial dispatcher – Article 17(1) of the Charter of Fundamental Rights of the European Union – Right to property – Validity.#Joined Cases C-221/24 and C-222/24.

October 24, 2025 0 Comments

CELEX:62024CJ0200_SUM: Judgment of the Court (Ninth Chamber) of 19 June 2025.#European Commission v Republic of Poland.#Failure of a Member State to fulfil obligations – Article 49 TFEU – Freedom of establishment – Article 56 TFEU – Freedom to provide services – Directive 2000/31/EC – Electronic commerce – Article 8(1) – Commercial communications service provided by a member of a regulated profession – National legislation prohibiting advertising for pharmacies and pharmaceutical outlets as well as for the activities thereof – Restriction – Whether justified – Protection of public health.#Case C-200/24.

October 24, 2025 0 Comments
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