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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:32025D1525: Decision (EU) 2025/1525 of the European Parliament and of the Council of 9 July 2025 on the mobilisation of the European Union Solidarity Fund to provide assistance to Austria, Poland, Czechia, Slovakia and Moldova relating to floods occurred in September 2024 and Bosnia and Herzegovina relating to floods occurred in October 2024

July 23, 2025 0 Comments

CELEX:32025D1524: Decision (EU) 2025/1524 of the European Parliament and of the Council of 9 July 2025 on the mobilisation of the European Globalisation Adjustment Fund for Displaced Workers (EGF/2025/000 TA 2025 – Technical assistance at the initiative of the Commission)

July 23, 2025 0 Comments

CELEX:32025R1534: Regulation (EU) 2025/1534 of the European Parliament and of the Council of 18 July 2025 on temporary derogations from certain provisions of Regulations (EU) 2017/2226 and (EU) 2016/399 as regards the progressive start of operations of the Entry/Exit System

July 23, 2025 0 Comments

CELEX:62024TO0443: Order of the General Court (Third Chamber) of 17 July 2025.#ECE Group GmbH & Co. KG v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU figurative mark ECE LOGISTICS – International registration designating the European Union of the earlier figurative mark ECE – Earlier EU word mark ECE – Earlier national word mark ECE Logistics – Relative ground for invalidity – No likelihood of confusion – No similarity between the goods and services – Article 8(1)(b) and Article 53(1)(a) of Regulation (EC) No 207/2009 – Obligation to state reasons – Article 94(1) of Regulation (EU) 2017/1001 – Action manifestly lacking any foundation in law.#Case T-443/24.

July 22, 2025 0 Comments

CELEX:62025CO0178:           Beschluss des Vizepräsidenten des Gerichtshofs vom 15. Juli 2025.#EnBW Energie Baden-Württemberg AG gegen Europäische Kommission.#Rechtsmittel – Streithilfe – Staatliche Beihilfen – Unternehmen, das mit den Beihilfeempfängern nicht in Wettbewerb steht – Verordnung (EU) 2015/1589 – Art. 1 Buchst. h – Beteiligteneigenschaft – Unmittelbare und gegenwärtige Auswirkungen der Beihilferegelung, die Gegenstand des Rechtsstreits ist, auf die wirtschaftliche Situation des potenziellen Streithelfers – Vorliegen eines Interesses am Ausgang des Rechtsstreits – Zulassung.#Rechtssache C-178/25 P(I).

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July 22, 2025 0 Comments

CELEX:62025CO0035: Order of the Court of 15 July 2025.#Afaaq Ahmad Qozgar v European Union Intellectual Property Office.#Appeal – EU trade mark – 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.#Case C-35/25 P.

July 22, 2025 0 Comments

CELEX:62024CO0823:           Ordonnance de la Cour (neuvième chambre) du 10 juillet 2025.#KP e.a. contre Centro Servizi Culturali Santa Chiara.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Politique sociale – Directive 1999/70/CE – Accord-cadre CES, UNICE et CEEP sur le travail à durée déterminée – Clause 4 – Principe de non-discrimination – Absence de traitement moins favorable des travailleurs à durée déterminée – Octroi de certains éléments de rémunération uniquement aux travailleurs à durée indéterminée – Travailleurs à durée déterminée percevant une rémunération horaire plus élevée que celle des travailleurs à durée indéterminée.#Affaire C-823/24.

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July 22, 2025 0 Comments

CELEX:62024CO0254:           Ordonnance de la Cour (sixième chambre) du 15 juillet 2025.#Dexia SA contre Conseil de résolution unique (CRU).#Pourvoi – Article 181 du règlement de procédure de la Cour – Union bancaire – Règlement (UE) no 806/2014 – Fonds de résolution unique (FRU) – Décision du Conseil de résolution unique sur le calcul des contributions ex ante au FRU pour l’année 2021 – Annulation de cette décision par le Tribunal – Maintien des effets de ladite décision – Pourvoi manifestement irrecevable.#Affaire C-254/24 P.

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July 22, 2025 0 Comments

CELEX:62025CO0037:           Ordonnance de la Cour (neuvième chambre) du 15 juillet 2025.#YH contre S.E.L.A.S. GTC Dijon (Greffe du Tribunal de Commerce de Dijon).#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Politique sociale – Protection de la sécurité et de la santé des travailleurs – Aménagement du temps de travail – Article 31, paragraphe 2, de la charte des droits fondamentaux de l’Union européenne – Directive 2003/88/CE – Article 7, paragraphe 1 – Droit au congé annuel payé – Finalités – Arrêt de travail pour cause de maladie non assorti de restrictions quant aux sorties, permettant au travailleur de se reposer et d’exercer des activités de loisirs – Absence de perte des droits à congé annuel payé.#Affaire C-37/25.

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July 22, 2025 0 Comments

Carinska vrednost blaga

July 22, 2025 0 Comments

UPRS Sodba I U 811/2020-53

Informacija javnega značaja je informacija, ki izvira iz delovnega področja organa, nahaja pa se v obliki dokumenta, zadeve, dosjeja, registra, evidence ali drugega dokumentarnega gradiva, ki ga je organ izdelal sam, v sodelovanju z drugim organom, ali pridobil od drugih oseb. Bistveno je, da javni organ ustvari informacijo javnega značaja pri svojem delu in v postopkih, za katere je odgovoren v skladu s predpisi. Ni nujno torej, da organ informacijo ustvari sam. Informacijo lahko pridobi od drugih oseb javnega ali zasebnega prava. Tudi če je določen dokument po svoji naravi informacija javnega značaja zaradi navedene povezanosti z izvajanjem javne službe, pa to ne pomeni, da je dostop do dokumenta absoluten oziroma povsem neomejen. Test prevladujočega interesa javnosti pomeni izjemo od izjem. Interes javnosti, kot splošni interes, ne služi le interesom ozke skupine oseb, ampak je opredeljen kot nekaj, kar bi koristilo javnemu vedenju ter s tem omogočilo nadzor...
July 22, 2025 0 Comments

Nedostopnost evropskih sistemov – ICS2 STP, 21. 7. 2025

Od 21.7.2025 od 10:50 pa do 22.7.2025 do 10:19 je zaradi težav na strani EU bil nedostopen EU portal za področje ICS2 STP (uvozni nadzorni sistem).

July 22, 2025 0 Comments

CELEX:32025D1487: Council Decision (EU) 2025/1487 of 14 July 2025 on the position to be taken on behalf of the European Union within the Association Committee in Trade configuration established by the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and Ukraine, of the other part, on the European Union and Ukraine granting each other internal market treatment with respect to the sector of roaming on public mobile communications networks

July 22, 2025 0 Comments

CELEX:62023CJ0289_SUM: Judgment of the Court (Second Chamber) of 7 November 2024.#Agencia Estatal de la Administración Tributaria v A and and S.E.I v Agencia Estatal de la Administración Tributaria.#Requests for a preliminary ruling from the Juzgado de lo Mercantil no 1 de Alicante and Juzgado de lo Mercantil no 10 de Barcelona.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Directive (EU) 2019/1023 – Procedures concerning restructuring, insolvency and discharge of debt – Article 1(4) – Subject matter and scope – Extension of procedures to insolvent natural persons who are not entrepreneurs – Article 20 – Access to discharge of debt – Article 23(1), (2) and (4) – Derogations – Exclusion of specific categories of debt from discharge of debt – Natural person who

July 21, 2025 0 Comments

Napaka pri prijavi v portal eCarina, 21. 7. 2025 - rešeno

Od 17. 7. 2025 se pojavlja napaka pri prijavi v portal eCarina preko gumba »PRIJAVA PREKO EDAVKOV«.
Napaka je v reševanju.

Napaka je bila odpravljena 21. 7. 2025 ob 12:20.
 

July 21, 2025 0 Comments

Srečanje vodstva Finančne uprave RS in Policije

July 21, 2025 0 Comments

CELEX:62023CA0538: Case C-538/23, ÖBB-Infrastruktur and WESTbahn Management: Judgment of the Court (Second Chamber) of 22 May 2025 (request for a preliminary ruling from the Bundesverwaltungsgericht – Austria) – ÖBB-Infrastruktur AG, WESTbahn Management GmbH v Schienen-Control Kommission (Reference for a preliminary ruling – Rail transport – Directive 2012/34/EU – Levying of charges for the use of railway infrastructure – Establishing, determining and collecting charges – Article 29 – Exceptions to charging principles – Article 32 – Mark-ups – Modalities for calculation and publication – Article 56 – Functions of the regulatory body – Authorisation procedure for mark-ups, provided for by national law – Conditions)

July 21, 2025 0 Comments

CELEX:62024TA0297: Case T-297/24: Judgment of the General Court of 4 June 2025 – Boguslayev v Council (Common Foreign and Security Policy – Restrictive measures taken in respect of actions compromising or threatening the territorial integrity, sovereignty and independence of Ukraine – Freezing of funds – List of persons, entities and bodies subject to the freezing of funds and economic resources – Maintenance of the applicant’s name on the list – Error of assessment – Non-contractual liability – Damage to reputation and the presumption of innocence – Non-material damage – Reality of the damage)

July 21, 2025 0 Comments

CELEX:62024CB0201: Case C-201/24, A.En. Slovensko: Order of the Court (Sixth Chamber) of 28 April 2025 (request for a preliminary ruling from the Najvyšší správny súd Slovenskej republiky – Slovakia) – A.En. Slovensko s.r.o. v Úrad pre vybrané hospodárske subjekty, Finančné riaditeľstvo Slovenskej republiky (Reference for a preliminary ruling – Approximation of laws – Common system of taxation applicable to companies – Directive 2009/133/EC – National legislation charging a special levy on capital gains resulting from a transfer of assets between companies established in the same Member State – Article 4(1) and Article 9 – Requirement that capital gains resulting from a transfer of assets not be subject to tax – Purely internal situation – Jurisdiction of the Court)

July 21, 2025 0 Comments

CELEX:62019TB0488: Case T-488/19: Order of the General Court of 30 April 2025 – Crédit agricole and Others v SRB (2019 ex ante contributions) (Economic and monetary union – Banking union – Single Resolution Mechanism for credit institutions and certain investment firms (SRM) – Single Resolution Fund (SRF) – Decision of the SRB on the calculation of the 2019 ex ante contributions – Withdrawal of the act contested initially – No need to adjudicate in part – Obligation to state reasons – Right to be heard – Error in law – Manifest error of assessment – Plea of illegality – Action in part manifestly lacking any foundation in law)

July 21, 2025 0 Comments
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