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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:62024CJ0134_SUM: Judgment of the Court (Fifth Chamber) of 30 October 2025.#UR v DF.#Request for a preliminary ruling from the Bundesarbeitsgericht.#Reference for a preliminary ruling – Social policy – Directive 98/59/EC – Collective redundancies – First subparagraph of Article 3(1) – Requirement of prior notification of projected collective redundancies to the competent public authority – Whether notification meets the requirements of that directive – Not consistent – Validity of the dismissal – First subparagraph of Article 4(1) – 30-day standstill period.#Case C-134/24.

March 28, 2026 0 Comments

CELEX:62023CJ0294_SUM: Judgment of the Court (Fourth Chamber) of 23 October 2025.#Republic of Bulgaria v European Commission.#Appeal – Common agricultural policy (CAP) – European Agricultural Guarantee Fund (EAGF) and European Agricultural Fund for Rural Development (EAFRD) – Implementing Decision (EU) 2021/261 – Expenditure excluded from EU financing – Expenditure incurred by the Republic of Bulgaria – Regulation (EU) No 1306/2013 – Article 52 – Conformity clearance procedure – Article 54 – Undue payments following the occurrence of irregularity or negligence – No recovery by the Member State concerned – European Anti-Fraud Office (OLAF) investigation report.#Case C-294/23 P.

March 28, 2026 0 Comments

UPRS Sodba I U 139/2024-17

Zakonodajalec je sistem dolgotrajne oskrbe uredil po principih solidarnosti, enakopravnosti in široke dostopnosti za vse. Takšna ureditev sledi načelu socialne države, posameznike z nizkimi dohodki varuje bolj kot sistem, kjer bi bile pravice odvisne od vplačane zavarovalnine. Ni sporno, da bo novo uvedeni prispevek obremenil dohodke, vendar pa, da ima država široko polje proste presoje glede predmeta in tudi glede višine obremenitve. Sporni prispevek je plačilo za protistoritev države in ni zgolj davek za kritje potreb države.
March 27, 2026 0 Comments

UPRS Sodba in sklep I U 1089/2023-22

V zvezi s vprašanjem obdavčitve dobička od odsvojitve kapitala v primeru, ko je bil ta kapital pridobljen na podlagi pogodbe o dosmrtnem preživljanju, je treba uporabiti splošno pravilo prvega odstavka 101. člena ZDoh-2 in šteti, da je kapital (nepremičnina) pridobljen s sklenitvijo zavezovalnega pravna posla, pogodbe o dosmrtnem preživljanju. Ko gre za obdavčitev dobička od odsvojitve kapitala, ki ga davčni zavezanec pridobi na podlagi pogodbe o dosmrtnem preživljanju, je treba vrednost kapitala ob pridobitvi določiti s cenitvijo. Ta mora - poleg vrednosti premoženja - kapitala, glede katerega se lahko izhaja tudi iz njegove tržne cene - vključevati tudi stroške, ki jih je imel davčni zavezanec kot preživljanec za skrb in nego preživljanca. Višina teh stroškov je vsaj ocenljiva. Izkazati jih mora davčni zavezanec.
March 27, 2026 0 Comments

CELEX:62024CC0505: Opinion of Advocate General Biondi delivered on 26 March 2026.###

March 27, 2026 0 Comments

CELEX:62025TO0653(01):           Ordonnance du président du Tribunal du 26 mars 2026.#MX e.a. contre Conseil de l'Union européenne.#Référé – Politique économique et monétaire – Adoption par la Bulgarie de l’euro au 1er janvier 2026 – Demande de sursis à exécution – Méconnaissance des exigences de forme – Irrecevabilité.#Affaire T-653/25 RII.

This document does not exist in English.
March 27, 2026 0 Comments

CELEX:62025TO0653:           Ordonnance du président du Tribunal du 26 mars 2026.#MS e.a. contre Conseil de l'Union européenne.#Référé – Politique économique et monétaire – Adoption par la Bulgarie de l’euro au 1er janvier 2026 – Demande de sursis à exécution – Demande de mesures provisoires – Méconnaissance des exigences de forme – Irrecevabilité.#Affaire T-653/25 R.

This document does not exist in English.
March 27, 2026 0 Comments

CELEX:62025TO0654:           Ordonnance du président du Tribunal du 26 mars 2026.#Stanislav Dobrinov Stoyanov contre Conseil de l'Union européenne.#Référé – Politique économique et monétaire – Adoption par la Bulgarie de l’euro au 1er janvier 2026 – Demande de sursis à exécution – Méconnaissance des exigences de forme – Irrecevabilité.#Affaire T-654/25 R.

This document does not exist in English.
March 27, 2026 0 Comments

CELEX:62021TO0428: Order of the General Court (Eighth Chamber) of 23 March 2026.#Ivan Fursin and Others v European Central Bank.#Non-contractual liability – Economic and monetary policy – Prudential supervision of credit institutions – Specific supervisory tasks conferred on the ECB – Decision to withdraw a credit institution’s authorisation – Material damage – Causal link – Action manifestly lacking any foundation in law.#Case T-428/21.

March 27, 2026 0 Comments

CELEX:62025CO0647:           Ordonnance de la Cour (sixième chambre) du 20 mars 2026.#OW.#Renvoi préjudiciel – Article 53, paragraphe 2, du règlement de procédure de la Cour – Absence de litige pendant devant la juridiction de renvoi – Irrecevabilité manifeste.#Affaire C-647/25.

This document does not exist in English.
March 27, 2026 0 Comments

CELEX:62021TO0427: Order of the General Court (Eighth Chamber) of 23 March 2026.#Trasta Komercbanka AS v European Central Bank.#Non-contractual liability – Economic and monetary policy – Prudential supervision of credit institutions – Specific supervisory tasks conferred on the ECB – Decision to withdraw a credit institution’s authorisation – Material damage – Causal link – Action manifestly lacking any foundation in law.#Case T-427/21.

March 27, 2026 0 Comments

Kratka vprašanja in odgovori Evidenca obračunanega DDV in evidenca odbitka DDV

March 27, 2026 0 Comments

Opozarjamo, da se izteka rok za priglasitev normiranosti po noveli ZPZR-A

March 27, 2026 0 Comments

Opozarjamo, da se izteka rok za priglasitev normiranosti po noveli ZPZR-A

March 27, 2026 0 Comments

Možnosti diagonalne kumulacije v pan-evro-mediteranskem (PEM) območju

March 27, 2026 0 Comments

Možnosti diagonalne kumulacije v pan-evro-mediteranskem (PEM) območju

March 27, 2026 0 Comments

CELEX:32025D1904R(01)

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

CELEX:32026D0728: Council Decision (EU) 2026/728 of 17 March 2026 on the position to be taken on behalf of the European Union within the Committee of the Parties to the Council of Europe Convention on preventing and combating violence against women and domestic violence on the participation of non-governmental organisations as observers in meetings of that Committee, with regard to matters related to institutions and public administration of the Union

March 27, 2026 0 Comments

CELEX:32024R1689R(03)

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

CELEX:32025R2033R(06)

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