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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.


 

VSRS Sklep X Ips 86/2020

Ustavno sodišče je v odločbi št. U-I-85/21-11 z dne 24. 10. 2024 ocenilo, da 95. člen ZDavP‑2 tudi po spremembi z novelo ZDavP-2J ni v neskladju ne z 2. in ne 29. členom Ustave. Tudi davčne obresti nastanejo tako kot samo davčno razmerje, po volji zakonodajalca, takoj, ko so za to izpolnjeni zakonski pogoji (ex lege), za vsak dan v obdobju obrestovanja in ne šele z izdajo akta, v katerem bi bile ugotovljene. S tega vidika je mogoče govoriti tudi o (do uveljavitve spremembe) zaključenem pravnem položaju davčnih zavezancev glede obrestne obveznosti iz 95. člena ZDavP-2, v katerega pa je, če se sprejme razlaga Upravnega sodišča, očitno povratno obremenjujoče poseženo, saj so za obdobje, ko novela še ni veljala (za obdobje pred 1. 1. 2017), dolžni na podlagi kasneje zaključenega davčnega inšpekcijskega postopka plačati obresti, ki jim sproti niso nastajale, saj je bila obrestna mera nižja. Ob uporabi določbe prvega odstavka 71. člena...
November 13, 2025 0 Comments

Predlaganje REK-O za invalidska podjetja in zaposlitvene centre z upoštevanjem oprostitve plačila prispevkov za dolgotrajno oskrbo

Omogočeno je tudi vlaganje popravkov že vloženih REK-O obrazcev za obdobja od julija 2025 dalje, v katerih navedena oprostitev plačila ni bila upoštevana. Zavezanci vložijo popravek že predloženega REK obrazca tako, da v poljih A072bP in A082aP vpišejo vrednost 0 (nič). V primeru ročnega popravka preko eDavkov pa je treba na vsakem iREK obrazcu brisati obstoječo vrednost v polju A072bP in A082aP in izvesti ponovni izračun.

November 13, 2025 0 Comments

Predlaganje REK-O za invalidska podjetja in zaposlitvene centre z upoštevanjem oprostitve plačila prispevkov za dolgotrajno oskrbo

Obveščamo vas, da je od 13.11.2025 dalje na eDavkih omogočeno vlaganje REK-O obrazcev za invalidska podjetja in zaposlitvene centre z upoštevanjem oprostitve plačila prispevkov za dolgotrajno oskrbo pri dohodkih iz delovnega razmerja.

Omogočeno je tudi vlaganje popravkov že vloženih REK-O obrazcev za obdobja od julija 2025 dalje, v katerih navedena oprostitev plačila ni bila upoštevana. Zavezanci vložijo popravek že predloženega REK obrazca tako, da v poljih A072bP in A082aP vpišejo vrednost 0 (nič). V primeru ročnega popravka preko eDavkov pa je treba na vsakem iREK obrazcu brisati obstoječo vrednost v polju A072bP in A082aP in izvesti ponovni izračun.

November 13, 2025 0 Comments

Začasno onemogočena oddaja obračuna DOD-DDPO, 13. 11. 2025

Obveščamo vas, da bo od  četrtka, 13. 11. 2025, od 15.00 ure do predvidoma petka, 21. 11. 2025, onemogočena oddaja obračuna DOD-DDPO (Obračun davka od dohodka pravnih oseb) in sicer zaradi nadgradnje obrazca.
 

November 13, 2025 0 Comments

Nedostopnost aplikacije EU portala - CBAM, 13. 11. 2025

Danes, 13. 11. 2025, od 20.00 do 21.30 bo zaradi vzdrževalnih del na strani EU nedostopen evropski sistem CBAM.

November 13, 2025 0 Comments

Obvestilo o težavah v delovanju francoskega izvoznega sistema – AES2

November 13, 2025 0 Comments

Obvestilo o težavah v delovanju francoskega izvoznega sistema – AES2

November 13, 2025 0 Comments

Nedostopnost evropskih sistemov, 13. 11. 2025

V četrtek, 13.11.2025, od 20.00 do 21.30 bo zaradi vzdrževalnih del na strani EU nedostopen: 

  • EU portal za področja:
    • eBTI (dovoljenja zavezujoče tarifne informacije),
    • eAEO (pridobitev statusa pooblaščenega gospodarskega subjekta),
    • INF (zahtevki za informativne liste),
    • PoUS (dokazila o carinskem statusu unijskega blaga),
    • REX (zahtevki za registracijo izvoznika),
    • CDS (carinska dovoljenja)
November 13, 2025 0 Comments

CELEX:32008R0300R(06)

The corrigendum does not concern the English version.
November 13, 2025 0 Comments

CELEX:62025CO0024: 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.#Case C-24/25.

November 12, 2025 0 Comments

CELEX:62023CJ0019_RES: Judgment of the Court (Grand Chamber) of 11 November 2025.#Kingdom of Denmark v European Parliament and Council of the European Union.#Action for annulment – Directive (EU) 2022/2041 – Adequate minimum wages in the European Union – Article 153(1)(b) TFEU – Article 153(2)(b) TFEU – Respect for the competences conferred on the Union by the Treaties – Article 153(5) TFEU – Exclusions of competence – ‘Pay’ and ‘right of association’ – Direct interference by EU law in the determination of pay within the European Union and in the right of association – Partial annulment – Article 5(1), in part, (2) and (3) in fine.#Case C-19/23.

November 12, 2025 0 Comments

CELEX:62023CJ0019: Judgment of the Court (Grand Chamber) of 11 November 2025.#Kingdom of Denmark v European Parliament and Council of the European Union.#Action for annulment – Directive (EU) 2022/2041 – Adequate minimum wages in the European Union – Article 153(1)(b) TFEU – Article 153(2)(b) TFEU – Respect for the competences conferred on the Union by the Treaties – Article 153(5) TFEU – Exclusions of competence – ‘Pay’ and ‘right of association’ – Direct interference by EU law in the determination of pay within the European Union and in the right of association – Partial annulment – Article 5(1), in part, (2) and (3) in fine.#Case C-19/23.

November 12, 2025 0 Comments

CELEX:62024CJ0326_SUM: Judgment of the Court (Fifth Chamber) of 3 July 2025.#Grodno Azot AAT and Khimvolokno Plant v Council of the European Union.#Appeal – Restrictive measures taken in view of the situation in Belarus as regards democracy, the rule of law and human rights – Lists of persons, entities and bodies subject to the freezing of funds and economic resources – Inclusion and maintenance on those lists of Belarusian undertakings almost wholly owned by the State – Listing criterion related to ‘support to the Lukashenko regime’ – Obligation imposed on certain Belarusian undertakings owned or controlled by the State to pay part of their profits to the State pursuant to a mandatory State measure.#Case C-326/24 P.

November 12, 2025 0 Comments

CELEX:62024TJ0464:           Urteil des Gerichts (Siebte Kammer) vom 12. November 2025.#V-Label GmbH gegen Amt der Europäischen Union für geistiges Eigentum.#Unionsmarke – Nichtigkeitsverfahren – Unionsbildmarke VRIENDLY.ORG V VEGAN – Ältere internationale Registrierung der Gewährleistungsbildmarke V – Relative Nichtigkeitsgründe – Keine Verwechslungsgefahr – Art. 8 Abs. 1 Buchst. b der Verordnung (EU) 2017/1001 – Inhärente Kennzeichnungskraft der älteren internationalen Registrierung – Durch Benutzung erworbene erhöhte Kennzeichnungskraft – Fehlende Bekanntheit der älteren internationalen Registrierung – Art. 8 Abs. 5 der Verordnung 2017/1001.#Rechtssache T-464/24.

This document does not exist in English.
November 12, 2025 0 Comments

CELEX:62023TJ0534: Judgment of the General Court (Ninth Chamber, Extended Composition) of 12 November 2025.#Föreningen Svenskt Landskapsskydd and Others v Council of the European Union.#Environment – Regulation (EU) 2022/2577 laying down a framework to accelerate the deployment of renewable energy – Request for internal review – Article 10(1) of Regulation (EC) No 1367/2006 – Refusal of request – Act adopted on the basis of Article 122(1) TFEU – Act not capable of being the subject of a request for internal review – Article 2(1)(g) of Regulation No 1367/2006 – Concept of ‘administrative act’ – Article 9(3) of the Aarhus Convention – Article 2(2) of the Aarhus Convention – Act adopted in a ‘legislative capacity’.#Case T-534/23.

November 12, 2025 0 Comments

CELEX:62023TJ0534_RES: Judgment of the General Court (Ninth Chamber, Extended Composition) of 12 November 2025.#Föreningen Svenskt Landskapsskydd and Others v Council of the European Union.#Environment – Regulation (EU) 2022/2577 laying down a framework to accelerate the deployment of renewable energy – Request for internal review – Article 10(1) of Regulation (EC) No 1367/2006 – Refusal of request – Act adopted on the basis of Article 122(1) TFEU – Act not capable of being the subject of a request for internal review – Article 2(1)(g) of Regulation No 1367/2006 – Concept of ‘administrative act’ – Article 9(3) of the Aarhus Convention – Article 2(2) of the Aarhus Convention – Act adopted in a ‘legislative capacity’.#Case T-534/23.

November 12, 2025 0 Comments

CELEX:62023TJ0535: Judgment of the General Court (Ninth Chamber, Extended Composition) of 12 November 2025.#CEE Bankwatch Network z.s. and Ökobüro - Allianz der Umweltbewegung v Council of the European Union.#Environment – Regulation (EU) 2022/2577 laying down a framework to accelerate the deployment of renewable energy – Request for internal review – Article 10(1) of Regulation (EC) No 1367/2006 – Refusal of request – Act adopted on the basis of Article 122(1) TFEU – Act not capable of being the subject of a request for internal review – Article 2(1)(g) of Regulation No 1367/2006 – Concept of ‘administrative act’ – Article 9(3) of the Aarhus Convention – Article 2(2) of the Aarhus Convention – Act adopted in a ‘legislative capacity’.#Case T-535/23.

November 12, 2025 0 Comments

CELEX:62023CJ0785_SUM: Judgment of the Court (Tenth Chamber) of 19 June 2025.#Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Sofia pri Tsentralno upravlenie na Natsionalna agentsia za prihodite v „Bulgarian posts“ EAD.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Taxation – Common system of value added tax – Directive 2006/112/EC – Exemptions for certain activities in the public interest – Article 132 – Public postal services – Directive 97/67/EC – Article 12 – Universal postal service provider – Concepts of ‘public postal service’ and ‘public interest service’.#Case C-785/23.

November 12, 2025 0 Comments

CELEX:62023CJ0635_SUM: Judgment of the Court (Second Chamber) of 10 July 2025.#WBS GmbH v Generalstaatsanwaltschaft Berlin.#Request for a preliminary ruling from the Kammergericht Berlin.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – European Investigation Order (EIO) – Directive 2014/41/EU – Article 2(c)(ii) – Concept of ‘other competent authority acting in its capacity as an investigating authority in criminal proceedings’ – Competence to order the gathering of evidence in accordance with national law – Search measures requiring the authorisation of an investigating judge – Article 6(1) and (2) – Conditions for issuing an EIO.#Case C-635/23.

November 12, 2025 0 Comments

CELEX:62024CJ0294_SUM: Judgment of the Court (Ninth Chamber) of 10 July 2025.#„Vodosnabdyavane i kanalizatsia“ EAD v ED.#Request for a preliminary ruling from the Rayonen sad - Burgas.#Reference for a preliminary ruling – Directive 93/13/EEC – Unfair terms in consumer contracts – Article 3(1) – Contract for the provision of water and wastewater services – Date on which the claim becomes due and the starting-point of the limitation period of the claim – Requirement to present the reasons justifying the need for an interpretation of certain provisions of European Union law by the Court of Justice – Lack of sufficient details – Inadmissibility.#Case C-294/24.

November 12, 2025 0 Comments
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