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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:62023TA1078: Case T-1078/23: Judgment of the General Court of 3 June 2026 – Meta Platforms v Commission (Digital services – Regulation EU 2022/1925 – Designation of gatekeepers – Concept of core platform service – Online social networking service – Number-independent interpersonal communications service – Online intermediation service – Equal treatment – Article 3(2) and (5) of Regulation 2022/1925 – Important gateway for business users to reach end users – Presumptions – Rebuttal of the presumptions – Article 17(1) and (3) of Regulation 2022/1925 – Conditions for opening a market investigation – Rights of the defence – Obligation to state reasons)

July 20, 2026 0 Comments

CELEX:62024CA0447: Case C-447/24, Höldermann: Judgment of the Court (Fifth Chamber) of 21 May 2026 (request for a preliminary ruling from the Kammergericht – Germany) – Criminal proceedings against Staatsanwaltschaft Berlin (Reference for a preliminary ruling – Judicial cooperation in criminal matters – Framework Decision 2008/909/JHA – Mutual recognition of judgments in criminal matters imposing custodial sentences or measures involving deprivation of liberty – Grounds for non-recognition and non-enforcement – Article 9(1)(i) – Person concerned who did not appear in person at the trial resulting in his or her conviction – Exceptions – Mandate conferred by the person concerned on a legal counsellor to defend that person at his or her trial and accept service of documents addressed to that

July 20, 2026 0 Comments

CELEX:62023TA1137: Case T-1137/23: Judgment of the General Court of 3 June 2026 – UF v Parliament (Civil service – Accredited parliamentary assistants – Fixed-term contract – Article 2(c) of the CEOS – Termination of contract – Article 139(1)(d) of the CEOS – Breakdown in the relationship of trust – Obligation to state reasons – Manifest error of assessment – Error of law – Rights of the defence – Right to be heard – Impartiality – Presumption of innocence – Misuse of powers – Liability – Material and non-material damage)

July 20, 2026 0 Comments

CELEX:62026TN0289: Case T-289/26: Action brought on 7 May 2026 – AstraZeneca v Commission

July 20, 2026 0 Comments

CELEX:62025TA0198: Case T-198/25, G Kft. (Adjustment of VAT after a tax inspection): Judgment of the General Court (Second Chamber, sitting with five Judges) of 3 June 2026 (request for a preliminary ruling from the Fővárosi Törvényszék – Hungary) – G Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling – Taxation – Common system of VAT – Directive 2006/112/EC – Adjustment of VAT improperly invoiced – Transactions relating to a period closed by a tax inspection – National legislation making the initiation of a new inspection subject to a new fact updated by the taxpayer – Principle of effectiveness – Principle of tax neutrality – Proportionality)

July 20, 2026 0 Comments

CELEX:62026CN0497: Case C-497/26: Action brought on 19 May 2026 – European Commission v Republic of Bulgaria

July 20, 2026 0 Comments

CELEX:62020TA0775(01): Cases T-775/20 RENV and T-407/21 RENV: Judgment of the General Court of 3 June 2026 – PB v Commission (Public service contracts – Provision of technical assistance services to the High Judicial Council and to the Ukrainian authorities – Irregularities in the procedure for awarding contracts – Recovery of amounts unduly paid from the director of the beneficiary company – Administrative measures – Limitation period concerning proceedings related to irregularities – Start date – Interruption of the limitation period – Absolute limit applying to the time-bar on legal proceedings in respect of an irregularity – Enforceable decision – Article 299 TFEU – Existence of a debt)

July 20, 2026 0 Comments

CELEX:62026TN0285: Case T-285/26: Action brought on 30 April 2026 – SH v Parliament

July 20, 2026 0 Comments

CELEX:62023CA0483: Case C-483/23, T Trust: Judgment of the Court (First Chamber) of 21 May 2026 (request for a preliminary ruling from the Tribunale amministrativo regionale per il Lazio – Italy) – A, B, C, D, T v Ministero dell’Economia e delle Finanze, Comitato di Sicurezza Finanziaria, Agenzia del Demanio (Reference for a preliminary ruling – Common foreign and security policy – Restrictive measures taken in view of the military aggression against Ukraine – Regulation (EU) No 269/2014 – Article 2(1) – Freezing of funds and economic resources – Setting up of a trust – Settlor of the trust included on the list in Annex I to Regulation No 269/2014 – Freezing of the funds and economic resources held in the trust – Concepts of belonging to and control)

July 20, 2026 0 Comments

CELEX:62024CA0889: Case C-889/24, Delve 2: Judgment of the Court (Second Chamber) of 21 May 2026 (request for a preliminary ruling from the Administratīvā rajona tiesa – Latvia) – DELVE 2 SIA v Valsts ieņēmumu dienests (Reference for a preliminary ruling – Customs union – Implementing Regulation (EU) 2022/191 – Imposition of a definitive anti-dumping duty on imports of certain iron or steel fasteners originating in the People’s Republic of China – Article 1(3) – Customs declaration – Application for amendment – Presentation by the importer, after making the customs declaration, of a commercial invoice meeting the requirements of that provision)

July 20, 2026 0 Comments

CELEX:62019TA0795(01): Cases T-795/19 RENV, T-796/19 RENV and T-408/21 RENV: Judgment of the General Court of 3 June 2026 – HB v Commission (Public service contracts – Provision of technical assistance services to the High Judicial Council and the Ukrainian authorities – Irregularities committed during procedures for the award of public contracts – Recovery of amounts unduly paid – Recovery decisions – Limitation period for proceedings in respect of irregularities – Dies a quo – Interruption of the limitation period – Absolute limit applying to the limitation period for proceedings in respect of an irregularity – Enforceable decisions – Article 299 TFEU – Existence of a claim – Non-contractual liability – Non-material damage)

July 20, 2026 0 Comments

CELEX:62024CA0843: Case C-843/24, 24.hu: Judgment of the Court (Fifth Chamber) of 21 May 2026 (request for a preliminary ruling from the Fővárosi Törvényszék – Hungary) – Viktor Orbán v 24.hu Szerkesztősége (Reference for a preliminary ruling – Regulation (EU) 2024/1083 – Article 3 – Scope ratione temporis – Article 29 – Transitional provisions – Publication in one Member State of a press article referencing the content of another article from another Member State – Allegedly false facts – Request for rectification – Article 11 of the Charter of Fundamental Rights of the European Union – Article 2 TEU)

July 20, 2026 0 Comments

CELEX:62026CN0209: Case C-209/26, Trapeza tis Ellados I: Request for a preliminary ruling from the Symvoulio tis Epikrateias (Greece) lodged on 13 March 2026 – JF v Trapeza tis Ellados

July 20, 2026 0 Comments

CELEX:62026CN0573: Case C-573/26 P: Appeal brought on 28 May 2026 by Robin Wood – Gewaltfreie Aktionsgemeinschaft für Natur und Umwelt eV, Skydda Skogen – Protect the forest, Zero – Associação Sistema Terrestre Sustentável, Stowarzyszenie Pracownia na rzecz Wszystkich Istot, Päästame Eesti Metsad MTÜ, Stichting Comité Schone Lucht and 2 Celsius against the judgment of the General Court (Sixth Chamber, sitting with five Judges) delivered on 18/03/2026 in Case T-575/22, Robin Wood and Others v Commission

July 20, 2026 0 Comments

CELEX:62024CA0545: Case C-545/24, Utiledulci: Judgment of the Court (Second Chamber) of 21 May 2026 (request for a preliminary ruling from the Tribunal Administrativo e Fiscal do Funchal – Portugal) – Utiledulci – Comércio Internacional e Serviços, Sociedade Unipessoal, Lda. – Zona Franca da Madeira v Autoridade Tributária e Assuntos Fiscais da Região Autónoma da Madeira (Reference for a preliminary ruling – State aid – Aid scheme that is incompatible with the internal market – Detailed rules for the application of Article 108 TFEU – Regulation (EU) 2015/1589 – Recovery of aid – Recovery obligation – Article 16(3) – Immediate and effective execution – Procedural autonomy afforded to Member States – Suspension of the national tax enforcement procedure – Condition relating to the provision o

July 20, 2026 0 Comments

CELEX:62024CA0626: Case C-626/24, Pragon: Judgment of the Court (Third Chamber) of 21 May 2026 (request for a preliminary ruling from the Nejvyšší správní soud – Czech Republic) – PRAGON s. r. o. v Státní zemědělská a potravinářská inspekce, Inspektorát v Praze (Reference for a preliminary ruling – Free movement of goods – Official controls on foodstuffs – Regulation (EU) 2017/625 – Article 9(7) – Exhaustive harmonisation – National legislation providing for an obligation to notify the arrival of food supplements from other Member States – Condition of strict necessity for the effective organisation of official controls in the light of imperatives relating to the protection of human health and consumers)

July 20, 2026 0 Comments

CELEX:62026CN0463: Case C-463/26, Järvehi: Request for a preliminary ruling from the Korkein Oikeus (Finland) lodged on 11 May 2026 – A Ltd v The City of B

July 20, 2026 0 Comments

CELEX:62025CB0851: Case C-851/25 P: Order of the Court (Chamber determining whether appeals may proceed) of 9 June 2026 Appeal brought on 18 December 2025 by Swissgrid AG against the judgment of the General Court (Third Chamber, sitting with five Judges) of 8 October 2025 – T-558/23, Swissgrid v ACER (Appeal–Regulation (EU) 2017/2195–European Union Agency for the Cooperation of Energy Regulators (ACER)–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)

July 20, 2026 0 Comments

CELEX:62025CA0052: Joined Cases C-52/25 and C-53/25, Binanrier and Others: Judgment of the Court (Sixth Chamber) of 21 May 2026 (requests for a preliminary ruling from the Cour d’appel de Mons – Belgium) – RZ, GT (C-52/25), AX, UI (C-53/25) v Région wallonne (Reference for a preliminary ruling – State aid – Block exemption for certain types of aid to the agriculture and forestry sectors – Regulation (EU) No 702/2014 – Aid intended to compensate for damage caused by adverse climatic events which can be assimilated to a natural disaster – Reduction of the amount of aid in the event of failure to take out insurance covering at least 50 % of the beneficiary’s average annual production or production-related income and the most frequent climatic risks in the Member State or region concerned – Ar

July 20, 2026 0 Comments

CELEX:62026TN0332: Case T-332/26: Action brought on 29 May 2026 – Huda Beauty v EUIPO – Schulz (déjà-vu)

July 20, 2026 0 Comments
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