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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:62024CJ0519_SUM: Judgment of the Court (Second Chamber) of 16 April 2026.#Nitrogénművek Vegyipari Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Veszprémi Törvényszék.#Reference for a preliminary ruling – Environment – Air pollution – System for greenhouse gas emission allowance trading – Directive 2003/87/EC – Transitional rules for harmonised free allocation – Article 10a – National legislation imposing a tax on carbon dioxide (CO2) emissions on operators receiving a significant quantity of allowances allocated free of charge.#Case C-519/24.

July 15, 2026 0 Comments

CELEX:62025CJ0116_SUM: Judgment of the Court (Sixth Chamber) of 23 April 2026.#Ts. E. S. v Direktor na Teritorialno podelenie na Natsionalnia osiguritelen institut - Blagoevgrad.#Reference for a preliminary ruling – Social security – Migrant workers – Regulation (EC) No 883/2004 – Unemployment benefits – Calculation – Article 62(1) and (2) – Last activity as an employed or self-employed person pursued under the legislation of a Member State – Article 62(3) – Residence of the recipient of unemployment benefits in a Member State other than the ‘competent Member State’ – Calculation rule which does not take into account ‘exclusively’ the salary or professional income received by the person concerned in respect of his or her last activity as an employed or self-employed person – National legis

July 15, 2026 0 Comments

CELEX:62024CJ0232_SUM: Judgment of the Court (First Chamber) of 23 October 2025.#Proceedings brought by A Oy.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#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.

July 15, 2026 0 Comments

CELEX:62025CJ0198_SUM: Judgment of the Court (Second Chamber) of 4 June 2026.#S v Minister van Asiel en Migratie.#Request for a preliminary ruling from the Rechtbank den Haag zittingsplaats Zwolle.#Reference for a preliminary ruling – Area of freedom, security and justice – Asylum policy – Common procedures for granting and withdrawing international protection – Directive 2013/32/EU – Article 46 – Right to an effective remedy – Full and ex nunc examination – Extent of the powers of the first-instance court or tribunal – Examination of the facts by the first-instance court or tribunal – Examination of the international protection needs by the first-instance court or tribunal.#Case C-198/25.

July 15, 2026 0 Comments

CELEX:62024CJ0601_SUM: Judgment of the Court (Ninth Chamber) of 11 June 2026.#Prokurator Prokuratury Rejonowej w Jarosławiu v V.B.#Reference for a preliminary ruling – Protection of species of wild fauna and flora by regulating trade therein – Japanese seahorse – Regulation (EC) No 338/97 – Article 2(t) – Concept of ‘specimen’ – Article 4(2) – Import permit – Article 2(j) and Article 7(3) – Personal or household effects – Article 16 – Criminal sanctions – Introduction into the European Union of specimens without an import permit – Regulation (EC) No 865/2006 – Article 57 – Introduction of personal or household effects into the European Union.#Case C-601/24.

July 15, 2026 0 Comments

CELEX:62024CJ0901_SUM: Judgment of the Court (Ninth Chamber) of 16 April 2026.#mBank S.A. v TK and DJ et JJ.#Request for a preliminary ruling from the Sąd Okręgowy w Warszawie.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Article 7(1) – Unfair terms in consumer contracts – Effects of a term being found to be unfair – Invalidity of the contract – Actions for restitution – Limitation period for the action brought by the seller or supplier – Interruption of the limitation period – Acknowledgement by a consumer of his or her debt owed to a credit institution – Principle of effectiveness – Principle of legal certainty – Principle of proportionality – Right of access to a court – Unjust enrichment.#Case C-901/24.

July 15, 2026 0 Comments

CELEX:62024CJ0496_SUM: Judgment of the Court (Second Chamber) of 16 April 2026.#Stichting Onderhandelingen Thuiskopie vergoeding and Stichting de Thuiskopie v HP Nederland BV and Others.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Approximation of laws – Intellectual property – Copyright and related rights – Directive 2001/29/EC – Article 2 – Reproduction right – Article 3(1) – Right of communication to the public of works – Art. 5(2)(b) – ‘Private copying’ exception – Fair compensation – Paid streaming service – Offline streaming copy – Article 5(5).#Case C-496/24.

July 15, 2026 0 Comments

CELEX:62024CJ0791_SUM: Judgment of the Court (First Chamber) of 4 June 2026.#TERVE Production, spol. s r.o. v Intesa Sanpaolo Holding International S.A.#Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky.#Reference for a preliminary ruling – Judicial cooperation in civil and commercial matters – Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Article 7(1) and (2) – Special jurisdiction – Matters relating to a contract – Non-acceptance by the majority shareholder of a company of the draft purchase agreement for the shares held by the minority shareholder of that company – Action by that minority shareholder seeking to replace, with a court ruling, the missing acceptance by that majority s

July 15, 2026 0 Comments

CELEX:62024CJ0137_SUM: Judgment of the Court (First Chamber) of 27 November 2025.#Michael Heßler v European Commission.#Appeal – Civil service – Staff Regulations of Officials of the European Union – Pre-litigation procedure – Article 90 – Concept of an act adversely affecting an official – Tax for the benefit of the European Union – Regulation (EEC, Euratom, ECSC) No 260/68 – Article 3 – Tax abatement for a dependent child – Conditions for granting – Concept of ‘dependent child’ – Annex VII to the Staff Regulations – Article 2 – Dependent child allowance.#Case C-137/24 P.

July 15, 2026 0 Comments

CELEX:62025CJ0043_SUM: Judgment of the Court (Seventh Chamber) of 19 March 2026.#SML Maschinengesellschaft mbH v AK en tant qu’administrateur dans la procédure de liquidation portant sur le patrimoine de MAPLAN Maschinenfabrik und Anlagen für Kunststofftechnik Schwerin GmbH.#Request for a preliminary ruling from the Bundesgerichtshof.#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.#Case C-43/25.

July 15, 2026 0 Comments

CELEX:62025TJ0268: Judgment of the General Court (Second Chamber, Extended Composition) of 15 July 2026.#Sampension Livsforsikring A/S v Skatteministeriet.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Taxable persons – VAT group – Concept of ‘persons closely bound to one another by financial, economic and organisational links’ – Measures to prevent tax evasion or avoidance – Article 11 of Directive 2006/112/EC – Legislation of a Member State making it possible to include in a VAT group persons which are not taxable or are exempt from VAT – Condition of 100% ownership of the capital of the other members of the group in order for a VAT group to be formed.#Case T-268/25.

July 15, 2026 0 Comments

CELEX:62024TJ0492:           Arrêt du Tribunal (huitième chambre élargie) du 15 juillet 2026.#Dimitry Aleksandrovich Beloglazov contre Conseil de l'Union européenne.#Politique étrangère et de sécurité commune – Mesures restrictives prises eu égard aux actions compromettant ou menaçant l’intégrité territoriale, la souveraineté et l’indépendance de l’Ukraine – Gel des fonds – Restriction en matière d’admission sur le territoire des États membres – Liste des personnes, des entités et des organismes auxquels s’applique le gel des fonds et faisant l’objet de restrictions en matière d’admission sur le territoire des États membres – Inscription et maintien du nom du requérant sur la liste – Article 2, paragraphe 1, sous h), i), de la décision 2014/145/PESC – Notion de “personne qui facilite des

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July 15, 2026 0 Comments

CELEX:62025TJ0155:           Arrêt du Tribunal (troisième chambre) du 15 juillet 2026.#IB contre Banque européenne d'investissement.#Fonction publique – Personnel de la BEI – Procédure disciplinaire – Sanction disciplinaire – Blâme – Délégation de pouvoirs – Absence de publication – Incompétence de l’auteur de l’acte.#Affaire T-155/25.

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July 15, 2026 0 Comments

CELEX:62024TJ0661_RES:           Arrêt du Tribunal (troisième chambre) du 15 juillet 2026.#République tchèque contre Commission européenne.#Responsabilité non contractuelle de l’Union – FEAGA et Feader – Arrêt annulant une décision de la Commission écartant du financement de l’Union certaines dépenses effectuées par les États membres au titre du FEAGA et du Feader – Remboursement par la Commission de la somme indûment perçue – Refus de la Commission de verser des intérêts sur le trop-perçu – Obligation de verser des intérêts – Indemnisation forfaitaire de la privation de la jouissance de la somme indûment payée à la Commission – Article 266 TFUE – Violation suffisamment caractérisée d’une règle de droit conférant des droits aux particuliers.#Affaire T-661/24.

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July 15, 2026 0 Comments

CELEX:62024TJ0529:           Arrêt du Tribunal (troisième chambre) du 15 juillet 2026.#Kverulant.org o. p. s. contre Parlement européen.#Accès aux documents – Règlement (CE) no 1049/2001 – Documents relatifs aux rémunérations et aux indemnités des députés élus par la République tchèque – Refus partiel d’accès – Exception relative à la protection de la vie privée et de l’intégrité de l’individu – Article 4, paragraphe 1, sous b), du règlement no 1049/2001 – Protection des données à caractère personnel – Nécessité de la transmission de données à caractère personnel dans un but spécifique d’intérêt public – Article 9, paragraphe 1, du règlement (UE) 2018/1725.#Affaire T-529/24.

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July 15, 2026 0 Comments

CELEX:62024TJ0666: Judgment of the General Court (Sixth Chamber) of 15 July 2026.#Teva Pharma BV v European Medicines Agency.#Access to documents – Regulation (EC) No 1049/2001 – Document from a scientific advice procedure for the medicinal product ferric carboxymaltose – Decision to grant a third party partial access to the document – Exception relating to the protection of commercial interests.#Case T-666/24.

July 15, 2026 0 Comments

CELEX:62026TO0236(01):           Ordonnance du président du Tribunal du 13 juillet 2026.#RY contre Banque européenne d'investissement.#Référé – Fonction publique – Personnel de la BEI – Décision de la BEI refusant la demande de la requérante de télétravail à plein temps depuis Paris et lui proposant des aménagements raisonnables – Article 5 de la directive 2000/78/CE – Demande de sursis à exécution et de mesures provisoires – Fumus boni juris – Urgence – Mise en balance des intérêts.#Affaire T-236/26 R.

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July 15, 2026 0 Comments

CELEX:62025TJ0562: Judgment of the General Court (Second Chamber, Extended Composition) of 15 July 2026.#XXX v Hauptzollamt München.#Reference for a preliminary ruling – Taxation – Excise duties – Taxation of energy products and electricity – Concept of ‘energy products used for purposes other than as motor fuels or as heating fuels’ – First indent of Article 2(4)(b) of Directive 2003/96/EC – Propane used for the testing of burners.#Case T-562/25.

July 15, 2026 0 Comments

CELEX:62024TJ0588:           Arrêt du Tribunal (cinquième chambre) du 15 juillet 2026.#OT contre Conseil de l'Union européenne.#Politique étrangère et de sécurité commune – Mesures restrictives prises eu égard aux actions compromettant ou menaçant l’intégrité territoriale, la souveraineté et l’indépendance de l’Ukraine – Gel des fonds – Liste des personnes, des entités et des organismes auxquels s’applique le gel des fonds et des ressources économiques – Maintien du nom du requérant sur la liste – Article 2, paragraphe 1, sous g), de la décision 2014/145/PESC – Erreur d’appréciation – Droits de la défense.#Affaire T-588/24.

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July 15, 2026 0 Comments

CELEX:62025TJ0677: Judgment of the General Court (Fifth Chamber) of 15 July 2026.#Desimo, Lda. v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU figurative mark go VEGE – Earlier EU word mark végé’ – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-677/25.

July 15, 2026 0 Comments
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