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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:62026CN0076: Case C-76/26, Markas: Request for a preliminary ruling from the Consiglio di Stato (Italy) lodged on 11 February 2026 – Markas Srl v Azienda Unità Sanitaria Locale Irccs di Reggio Emilia and Others

April 27, 2026 0 Comments

CELEX:62026CN0168: Case C-168/26: Action brought on 4 March 2026 – European Commission v Czech Republic

April 27, 2026 0 Comments

CELEX:62026CN0001: Case C-1/26, ERSTE Bank Hungary and Intrum: Request for a preliminary ruling from the Esztergomi Járásbíróság (Hungary) lodged on 5 January 2026 – AJ v ERSTE Bank Hungary Zrt., Intrum Zrt.

April 27, 2026 0 Comments

CELEX:62026TN0078: Case T-78/26: Action brought on 4 February 2026 – Circular Bio-based Europe Joint Undertaking v Ecohemp

April 27, 2026 0 Comments

CELEX:62023TA0379: Case T-379/23: Judgment of the General Court of 4 March 2026 – Çolakoğlu Metalurji v Commission (Dumping – Imports of certain hot rolled stainless steel sheets and coils consigned from Türkiye – Extension to those imports of the definitive anti-dumping duty imposed on certain hot rolled stainless steel sheets and coils originating in Indonesia – Implementing Regulation (EU) 2023/825 – Circumvention – Concept of assembly operation – Concept of completion operation – Article 13(2) of Regulation (EU) 2016/1036 – Error of law)

April 27, 2026 0 Comments

CELEX:62025TB0260: Case T-260/25: Order of the General Court of 9 February 2026 – Leidos and Others v Commission (Action for annulment – Approximation of laws – Harmonised radio spectrum – No locus standi – Lack of direct concern – Act not open to challenge – Preparatory act – Inadmissibility – Application for an order – Lack of jurisdiction)

April 27, 2026 0 Comments

CELEX:62026CN0045: Case C-45/26, Towarzystwo Ubezpieczen: Request for a preliminary ruling from the Varhoven kasatsionen sad (Bulgaria) lodged on 30 January 2026 – G. S. S., S. S. S., E. D. S., Z. S. R. v UNIQA Towarzystwo Ubezpieczen SA

April 27, 2026 0 Comments

CELEX:62026CN0021: Case C-21/26, Nazin: Request for a preliminary ruling from the Szegedi Törvényszék (Hungary) lodged on 21 January 2026 – OL v Országos Idegenrendészeti Főigazgatóság

April 27, 2026 0 Comments

CELEX:32026D0925: Political and Security Committee Decision (CFSP) 2026/925 of 21 April 2026 extending the mandate of the Head of Mission of the European Union Advisory Mission in support of Security Sector Reform in Iraq (EUAM Iraq) (EUAM Iraq/1/2026)

April 27, 2026 0 Comments

CELEX:32025L2205R(01)

The corrigendum does not concern the English version.
April 27, 2026 0 Comments

CELEX:32024L1203R(03)

The corrigendum does not concern the English version.
April 27, 2026 0 Comments

CELEX:32024D1354R(02)

The corrigendum does not concern the English version.
April 27, 2026 0 Comments

UPRS Sodba I U 1640/2025-35

Toženka je zmotno razlagala 88. člen ZDavP-2, v posledici česar je bilo tudi nepopolno ugotovljeno dejansko stanje. Toženka namreč ni ugotavljala, ali transakcija izpolnjuje pogoje iz 10. člena ZDDV-1, torej ali je bila poleg lastninske pravice na nepremičnini predmet prenosa tudi zavezančeva dejavnost, ali je kupec zavezanec za DDV, ali po sklenitvi pogodbe uporablja nepremičnino za svojo dejavnost itd. Zato je sodišče tožbi zoper izpodbijano odločbo v zvezi s popravnim sklepom ugodilo na podlagi 4. točke prvega odstavka 64. člena ZUS-1 in zadevo vrnilo toženki v ponovno odločanje, v katerem bo morala upoštevati stališča iz te sodbe in citirane sodbe Vrhovnega sodišča.
April 24, 2026 0 Comments

VSRS Sklep X DoR 169/2025-5

Predlog se zavrne.
April 24, 2026 0 Comments

UPRS Sodba I U 554/2023-16

Prvostopenjski organ je tožniku z odločbo o odmeri dohodnine od obresti za obdobje 1. 1. 2021 do 31. 12. 2021 odmeril davek. Tožnik je davčnemu organu še pred zapadlostjo plačal znesek po tej odmerni odločbi z uporabo QR kode na plačilnem nalogu, a je kljub temu del dohodnine od obresti po tej odmerni odločbi ostal neplačan, posledično pa izdan izpodbijani sklep, saj je davčni organ na podlagi 93. člena ZDavP-2 s plačilom poravnal že zapadlo obveznost za plačilo dohodnine od oddajanja premoženja v najem.
April 24, 2026 0 Comments

UPRS Sklep I U 1370/2025-7

Stranka v postopku odmere stroškov zastopanja na podlagi odločbe BPP je lahko le izvajalec BPP (v tem primeru odvetnik), saj je z izdajo sklepa o odmeri stroškov odločeno o njegovem upravičenju, to je o pravici do priznanja nagrade in potrebnih izdatkov za izvajanje BPP. Tožnica kot upravičenka do BPP bi lahko imela aktivno legitimacijo za vložitev tožbe v tem upravnem sporu le, če bi imela v postopku odmere stroškov zastopanja položaj stranskega udeleženca, česar pa v tožbi ne zatrjuje. Omenjeno dejstvo ne izhaja niti iz upravnega spisa, sodišče pa ob tem pojasnjuje, da okoliščina, da je bil tožnici izpodbijani sklep skladno z določili ZBPP vročen, še ne pomeni, da ji je bil s tem priznan status stranke ali stranskega udeleženca.
April 24, 2026 0 Comments

CELEX:62025CC0275: Opinion of Advocate General Emiliou delivered on 23 April 2026.###

April 24, 2026 0 Comments

CELEX:62024CC0683: Opinion of Advocate General Emiliou delivered on 23 April 2026.###

April 24, 2026 0 Comments

CELEX:62025TO0234: Order of the General Court (Ninth Chamber) of 20 April 2026.#Deutsche Transnational Trustee Corporation, Inc. v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – International registration designating the European Union – Figurative mark GUSTO – Earlier EU word mark GUSTONI – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001 – Impartiality – Article 41 of the Charter of Fundamental Rights – Action manifestly lacking any foundation in law.#Case T-234/25.

April 24, 2026 0 Comments

CELEX:62025TO0374: Order of the General Court (Fourth Chamber) of 20 April 2026.#EO v European Parliament.#Civil Service – Members of the temporary staff – Publication of a press release by a political group of the Parliament – Jurisdiction of the General Court – Liability – Material and non-material harm – Action manifestly lacking any foundation in law.#Case T-374/25.

April 24, 2026 0 Comments
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