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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:62026TN0144: Case T-144/26: Action brought on 26 February 2026 – Safarov v Council

April 27, 2026 0 Comments

CELEX:62024TA0691: Case T-691/24, Heineken România: Judgment of the General Court (Second Chamber, sitting with five Judges) of 4 March 2026 (request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie – Romania) – Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală de Administrare a Marilor Contribuabili v Heineken România S.A. (Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Tariff classification – Heading 2206 – Subheadings 22060031, 22060051, 22060081 and 22060039, 22060059 – Beverages composed of fermented apple juice, in which the proportion of alcohol derived from plants other than apples is, depending on the type of beverage, equal at least to 48 %, 50 %, 51 %, 52 % or 53 % in comparison with

April 27, 2026 0 Comments

CELEX:62024TA0656: Case T-656/24, European Air Charter: Judgment of the General Court (Chamber giving preliminary rulings) of 4 March 2026 (request for a preliminary ruling from the Landgericht Düsseldorf – Germany) – NI and HZ v European Air Charter AG (Reference for a preliminary ruling – Air transport – Compensation for passengers in the event of long delay or cancellation of a flight – Exemption from the obligation to pay compensation – Article 5(3) of Regulation (EC) No 261/2004 – Extraordinary circumstances – Shortcomings in airport security checks – Autonomous decision of the air carrier to wait for the passengers that had not yet passed the security check – Aircraft rotation – Rescheduling of flights subsequent to the delayed flight – Causal link)

April 27, 2026 0 Comments

CELEX:62025TB0158: Case T-158/25: Order of the General Court of 18 February 2026 – EFPIA v Parliament and Council (Urban wastewater II) (Action for annulment – Environment – Urban wastewater treatment – Articles 1, 2, 9, 10 and 30 of, and Annex III to, Directive (EU) 2024/3019 – Extended producer responsibility for medicinal products for human use and cosmetic products – Standing to bring proceedings – Lack of individual concern – Inadmissibility)

April 27, 2026 0 Comments

CELEX:62026TN0146: Case T-146/26: Action brought on 27 February 2026 – BT v EDA

April 27, 2026 0 Comments

CELEX:62025TA0069: Case T-69/25, A GmbH (System of capsules containing two components: Judgment of the General Court (Fifth Chamber, sitting with five Judges) of 25 February 2026 (request for a preliminary ruling from the Bundesfinanzhof – Germany) – A GmbH v Hauptzollamt C (Reference for a preliminary ruling – Customs union – Common Customs Tariff – Tariff classification – Combined Nomenclature – Interpretation – Concept of goods put up in sets consisting of two or more separate constituents – Note 3 to Section VI of Annex I to Regulation (EEC) No 2658/87)

April 27, 2026 0 Comments

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
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