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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:62024TB0324(01): Case T-324/24: Order of the General Court of 9 April 2026 – UniCredit v ECB

June 8, 2026 0 Comments

CELEX:62024CA0526: Case C-526/24, Brillen Rottler: Judgment of the Court (Fourth Chamber) of 19 March 2026 (request for a preliminary ruling from the Amtsgericht Arnsberg – Germany) – Brillen Rottler GmbH & Co. KG v TC (Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 12(5) – Article 15(1) – Data subject’s right of access to the personal data concerning him or her – Controller’s right to refuse to act on the request for access – Excessive character of the request – Abuse of rights – First request for access – Right to compensation and liability – Article 82(1) – Action based on infringement of the right of access – Non-material damage – Loss of control over personal data)

June 8, 2026 0 Comments

CELEX:62026CN0040: Case C-40/26 P: Appeal brought on 29 January 2026 by Amazon EU Sàrl against the judgment of the General Court (Seventh Chamber, sitting with five Judges) delivered on 19 November 2025 in Case T-367/23, Amazon EU v Commission

June 8, 2026 0 Comments

CELEX:62026CN0169: Case C-169/26, Tiberis Holding II: Request for a preliminary ruling from the Consiglio di Stato (Italy) lodged on 5 March 2026 – Tiberis Holding Srl v Gestore dei servizi energetici (GSE) SpA and Others

June 8, 2026 0 Comments

CELEX:62026TN0230: Case T-230/26, Funsch Marzipan: Request for a preliminary ruling from the Finanzgericht München (Germany) made on 17 March 2026 – Funsch Marzipan GmbH v Hauptzollamt Schweinfurt

June 8, 2026 0 Comments

CELEX:62026TN0213: Case T-213/26: Action brought on 2 April 2026 – Freunschlag v EUIPO – Steinbach Black Wings Linz (BLACK WINGS)

June 8, 2026 0 Comments

CELEX:62026TN0186: Case T-186/26: Action brought on 19 March 2026 – Stichting De Faunabescherming v Council

June 8, 2026 0 Comments

CELEX:62026TN0222: Case T-222/26, Ryanair: Request for a preliminary ruling from the Landgericht Köln (Germany) made on 17 March 2026 – Ryanair DAC v CJ and Others

June 8, 2026 0 Comments

CELEX:62024TA0589: Case T-589/24, A-GmbH: Judgment of the General Court (Chamber giving preliminary rulings) of 15 April 2026 (request for a preliminary ruling from the Bundesfinanzhof – Germany) – A-GmbH v Hauptzollamt C (Reference for a preliminary ruling – Customs Union – Customs Code – Outward processing procedure – Authorisation – Fifth indent of Article 84(1)(b) and Article 85 of Regulation (EEC) No 2913/92 – Article 211(1)(a) of Regulation (EU) No 952/2013 – Placement for export at a customs office not designated in the authorisation and situated in a Member State other than that which granted the authorisation – Customs debt incurred through non-compliance – Relief – Article 86(6) of Regulation No 952/2013 – Customs debt incurred pursuant to Article 77(1)(a) of Regulation No 952/20

June 8, 2026 0 Comments

CELEX:62025CA0043: Case C-43/25, SML Maschinen: Judgment of the Court (Seventh Chamber) of 19 March 2026 (Request for a preliminary ruling from the Bundesgerichtshof – Germany) – SML Maschinengesellschaft mbH v AK, acting as administrator in the insolvency proceedings concerning the assets of MAPLAN Maschinenfabrik und Anlagen für Kunststofftechnik Schwerin GmbH (Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EC) No 1346/2000 – Insolvency proceedings – Article 13 – Conflicts of laws – Loan granted by a shareholder of a capital company to that company – Action for restitution of payments received by the creditor before the opening of the insolvency proceedings – Action aimed at ensuring compliance with the ranking of claims in those proceedings)

June 8, 2026 0 Comments

CELEX:62024CA0363: Case C-363/24, Finansinspektionen: Judgment of the Court (Fourth Chamber) of 19 March 2026 (request for a preliminary ruling from the Högsta domstolen – Sweden) – Finansinspektionen v Carnegie Investment Bank AB (Reference for a preliminary ruling – Regulation (EU) No 596/2014 – Market abuse – Article 7(1) – Concept of inside information – Article 7(2) – Information of a precise nature – Email containing information relating to the inclusion of a person in an insider list – No statement of the reasons that led to that inclusion – Correct assessment of the circumstances – Correct information – Necessity)

June 8, 2026 0 Comments

CELEX:62025TB0207: Case T-207/25: Order of the General Court of 14 April 2026 – Trabelsi v Council (Action for annulment – Common foreign and security policy – Restrictive measures taken in view of the situation in Tunisia – Freezing of funds – List of persons, entities and bodies subject to the freezing of funds and economic resources – Letter informing the applicant of the maintenance of his name on the list – Act not open to challenge – Manifest inadmissibility)

June 8, 2026 0 Comments

CELEX:62025TB0653: Case T-653/25 R: Order of the President of the General Court of 26 March 2026 – MS and Others v Council (Interim measures – Economic and monetary policy – Adoption by Bulgaria of the euro on 1 January 2026 – Application for suspension of operation – Application for interim measures – Failure to comply with procedural requirements – Inadmissibility)

June 8, 2026 0 Comments

CELEX:62024CA0171: Joined Cases C-171/24 P to C-177/24 P: Judgment of the Court (Tenth Chamber) of 19 March 2026 – EVH GmbH, Stadtwerke Leipzig GmbH, TEAG Thüringer Energie AG, Stadtwerke Hameln Weserbergland GmbH, eins energie in sachsen GmbH & Co. KG, EnergieVerbund Dresden GmbH, GGEW, Gruppen-Gas- und Elektrizitätswerk Bergstraße AG v European Commission (Appeal – Competition – Regulation (EC) No 139/2004 – Concentration of undertakings – German electricity and gas markets – Acquisition by E.ON SE of RWE AG’s distribution and trade 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)

June 8, 2026 0 Comments

CELEX:62025CB0723: Case C-723/25 P: Order of the Court (Chamber determining whether appeals may proceed) of 24 March 2026 Appeal brought on 14 November 2025 by Juan Costa Pujadas against the judgment of the General Court (Eighth Chamber) of 3 September 2025 – T-331/24, Costa Pujadas v EUIPO – Yasunimotor (Speed variator) (Appeal – European Union design – 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)

June 8, 2026 0 Comments

CELEX:62025TA0233: Case T-233/25, Mokoryte: Judgment of the General Court (Second Chamber, sitting with five Judges) of 22 April 2026 (request for a preliminary ruling from the Curtea de Apel Cluj – Romania) – Mokoryte SRL v Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca, Ministerul Finanţelor – Direcţia Generală de Soluţionare a Contestaţiilor, Administraţia Judeţeană a Finanţelor Publice Cluj (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Taxable amount – Reduction in case of cancellation, refusal, non-payment or reduction of the price – Article 90(1) of Directive 2006/112/EC – Acquisition by a subcontractor of a claim held by a contractor against the developer – Irrecoverable claim – Right of the subcontractor to benefit from the

June 8, 2026 0 Comments

CELEX:62025CN0805: Case C-805/25, Steiermärkische Landesregierung: Request for a preliminary ruling from the Landesverwaltungsgericht Steiermark (Austria) lodged on 11 December 2025 – TG

June 8, 2026 0 Comments

CELEX:62026CN0140: Case C-140/26, Delta Group: Request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije (Slovenia) lodged on 26 February 2026 – DELTA GROUP, družba za varovanje, v Republika Slovenija

June 8, 2026 0 Comments

CELEX:62026TN0205: Case T-205/26: Action brought on 30 March 2026 – Ningbo Kwung’s Home Interior & Gift v Commission

June 8, 2026 0 Comments

CELEX:32026R0898R(01)

The corrigendum does not concern the English version.
June 8, 2026 0 Comments
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