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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.


 

Preverjanje dovoljenj v okviru mehanizma za ogljično prilagoditev na mejah (CBAM) v carinskem enotnem okencu EU CSW CERTEX

December 18, 2025 0 Comments

CELEX:32022L1999R(01)

The corrigendum does not concern the English version.
December 18, 2025 0 Comments

CELEX:32025D1884: Council Decision (EU) 2025/1884 of 15 December 2025 on the position to be taken on behalf of the European Union in the EPA Council, in the Committee of Senior Officials and in the EPA Consultative Committee, established by the Economic Partnership Agreement between the European Union, of the one part, and the Republic of Kenya, Member of the East African Community, of the other part, as regards the Recommendation of the Committee of Senior Officials to the EPA Council on participation in the EPA Consultative Committee, the Decision of the EPA Council on participation in the EPA Consultative Committee, the Decision of the Committee of Senior Officials on its agreement with the EPA Consultative Committee’s adoption of its Rules of Procedure and the Decision of the EPA Consu

December 18, 2025 0 Comments

CELEX:32025D2617: Council Decision (CFSP) 2025/2617 of 18 December 2025 amending Decision 2014/512/CFSP concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine

December 18, 2025 0 Comments

CELEX:32025D2612: Council Implementing Decision (EU) 2025/2612 of 11 December 2025 establishing the satisfactory fulfilment of the conditions for the partial payment of the sixth instalment under the Ukraine Plan of the Ukraine Facility

December 18, 2025 0 Comments

CELEX:32025R2618: Council Regulation (EU) 2025/2618 of 18 December 2025 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine

December 18, 2025 0 Comments

CELEX:32025D2563: Council Decision (EU) 2025/2563 of 24 November 2025 on the position to be taken on behalf of the European Union within the International Maritime Organization at the 34th session of its Assembly on the adoption of amendments to the Code on Alerts and Indicators and to the Survey Guidelines under the Harmonized System of Survey and Certification (HSSC)

December 18, 2025 0 Comments

CELEX:32025D0963R(01)

The corrigendum does not concern the English version.
December 18, 2025 0 Comments

CELEX:32025R0964R(02)

The corrigendum does not concern the English version.
December 18, 2025 0 Comments

Skupina za DDV

December 17, 2025 0 Comments

ePRILOGE - modul ePriloge

December 17, 2025 0 Comments

CELEX:62024CO0475_SUM: Order of the Court (Sixth Chamber) of 12 November 2025.#Fashion TV RO SRL and Maestro SPRL v Direcţia Generală Regională a Finanţelor Publice Galaţi - Serviciul Soluţionare Contestaţii - Administrația Județeană a Finanțelor Publice Constanța and Direcția Generală Regională a Finanțelor Publice Galați - Administrația Județeană a Finanțelor Publice Constanța – Activitatea de Inspecţie Fiscală.#Request for a preliminary ruling from the Curtea de Apel Constanţa.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right to deduct VAT – Charter of Fundamental Rights of the European Union – Article 47 – Right to an effective remedy and to a fair trial – Article 50 – Principle ne bis in idem – Discont

December 17, 2025 0 Comments

CELEX:62024CJ0399_SUM: Judgment of the Court (Third Chamber) of 16 October 2025.#AirHelp Germany GmbH v Austrian Airlines AG.#Request for a preliminary ruling from the Landesgericht Korneuburg.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Compensation for air passengers in the event of long delay of flights – Conditions – Article 5(3) – Concept of ‘extraordinary circumstances’ – Concept of ‘reasonable measures’ to avoid extraordinary circumstances or the consequences thereof – Aircraft struck by lightning during the preceding flight and therefore subject to a mandatory inspection.#Case C-399/24.

December 17, 2025 0 Comments

CELEX:62025CO0024_SUM: Order of the Court (Seventh Chamber) of 31 October 2025.#Mission – Trading, Gestão e Serviços, Unipessoal, Lda (Zona Franca da Madeira) v Autoridade Tributária e Assuntos Fiscais da Região Autónoma da Madeira.#Request for a preliminary ruling from the Tribunal Administrativo e Fiscal do Funchal.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Question the answer to which may be clearly deduced from the Court’s existing case-law – State aid – Article 108 TFEU – Decision of the European Commission ordering the recovery of unlawful aid – Regulation (EU) 2015/1589 – Article 16(3) – Article 17(1) – National legislation laying down a time limit shorter than the limitation period laid down by EU Law – Principle of effectiv

December 17, 2025 0 Comments

CELEX:62024CJ0037_SUM: Judgment of the Court (Sixth Chamber) of 10 July 2025.#DADA Music SRL and Uniunea Producătorilor de Fonograme din România (UPFR) v Asociaţia Radiourilor Locale şi Regionale (ARLR).#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling – Approximation of laws – Intellectual property – Collective management of copyright and related rights – Directive 2006/115/EEC – Article 8(2) – Broadcasting and communication to the public – Directive 2014/26/EU – Second subparagraph of Article 16(2) – Licensing – Radio broadcasting – Concepts of ‘equitable remuneration’ and ‘appropriate remuneration’ – Criteria for assessing the equitable or appropriate nature – Article 17(2) and Article 52(1) of the Charter of Fundamental Rights of th

December 17, 2025 0 Comments

CELEX:62024CJ0563_SUM: Judgment of the Court (Seventh Chamber) of 13 November 2025.#Verband Sozialer Wettbewerb eV v PB Vi Goods GmbH.#Request for a preliminary ruling from the Landgericht Potsdam.#Reference for a preliminary ruling – Definition, description, presentation, labelling and protection of spirit drinks – Regulation (EU) 2019/787 – Article 10(7) – Prohibition on using legal names for any beverage that does not comply with the requirements of the relevant categories – Gin – Beverage named ‘non-alcoholic gin’ – Article 12(1) – Allusions – Validity of Article 10(7) – Article 16 of the Charter of Fundamental Rights of the European Union – Freedom to conduct a business – Principle of proportionality.#Case C-563/24.

December 17, 2025 0 Comments

CELEX:62024CJ0267_SUM: Judgment of the Court (Ninth Chamber) of 23 October 2025.#Кanevi Komers DS EOOD v Zamestnik izpalnitelen direktor na Darzhaven fond „Zemedelie“.#Request for a preliminary ruling from the Administrativen sad - Varna.#Reference for a preliminary ruling – Agriculture – Common Agricultural Policy (CAP) – Direct support schemes – Delegated Regulation (EU) No 640/2014 – Article 15(1) – Exceptions from the application of administrative penalties – Incorrect aid application – Withdrawal of such an application – Notification to the competent national authorities – Administrative penalties in cases of over-declaration of areas – Penalties under Article 19a of Delegated Regulation No 640/2014 – Applicability of that article following the repeal of Delegated Regulation No 640/20

December 17, 2025 0 Comments

CELEX:62024CJ0466_SUM: Judgment of the Court (Ninth Chamber) of 23 October 2025.#LQ v Zamestnik izpalnitelen direktor na Darzhaven fond „Zemedelie“.#Request for a preliminary ruling from the Administrativen sad - Varna.#Reference for a preliminary ruling – Agriculture – Common Agricultural Policy (CAP) – Regulation (EU) 2021/2115 – Support for strategic plans – Regulation (EU) No 1307/2013 – Direct payment for farmers – Areas at the farmers’ disposal – Legal basis for use of those areas – Rules for registration of that legal basis – Areas declared under aid schemes greater than those for which a legal basis was registered – Administrative penalties in cases of over-declaration of areas – Penalties under Article 19a of Regulation (EU) No 640/2014 – Article 19a – Penalties – Applicability of

December 17, 2025 0 Comments

CELEX:62024TJ0536:           Urteil des Gerichts (Achte Kammer) vom 17. Dezember 2025.#Schöffel Sportbekleidung GmbH gegen Amt der Europäischen Union für geistiges Eigentum.#Unionsmarke – Verfallsverfahren – Internationale Registrierung mit Benennung der Europäischen Union – Bildmarke Schöffel Ich bin raus. – Art. 58 Abs. 1 Buchst. a der Verordnung (EU) 2017/1001 – Rechtsmissbrauch.#Rechtssache T-536/24.

This document does not exist in English.
December 17, 2025 0 Comments

CELEX:62024TJ0037:           Arrêt du Tribunal (neuvième chambre) du 17 décembre 2025.#CB contre Commission européenne.#Fonction publique – Fonctionnaires – Recrutement – Concours général EPSO/AST/150/21 – Décision de ne pas inscrire le nom du requérant sur la liste de réserve – Égalité de traitement.#Affaire T-37/24.

This document does not exist in English.
December 17, 2025 0 Comments
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