Išči

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:62025TA0140: Case T-140/25: Judgment of the Court of 14 January 2026 – Variuscard v EUIPO (CRYPTOSTAMP) (EU trade mark – Application for EU word mark CRYPTOSTAMP – Absolute ground for refusal – Descriptive character – Article 7(1)(c) of Regulation (EU) 2017/1001 – Equal treatment – Principle of sound administration)

March 9, 2026 0 Comments

CELEX:62025CN0844: Case C-844/25, Noshow Consumer Travel Rights: Request for a preliminary ruling from the Amtsgericht Frankfurt am Main (Germany) lodged on 17 December 2025 – Noshow Consumer Travel Rights GmbH v trendtours Touristik GmbH

March 9, 2026 0 Comments

CELEX:62026TN0043: Case T-43/26: Action brought on 19 January 2026 – VF Bioscience v EUIPO – Productos Plantarom (L. PLANTARUM VFP46)

March 9, 2026 0 Comments

CELEX:62025TN0908: Case T-908/25: Action brought on 27 December 2025 – Front Polisario v Council

March 9, 2026 0 Comments

CELEX:62025CN0803: Case C-803/25, Bezirkshauptmannschaft Grieskirchen: Request for a preliminary ruling from the Landesverwaltungsgericht Oberösterreich (Austria) lodged on 10 December 2025 – NG v Bezirkshauptmannschaft Grieskirchen

March 9, 2026 0 Comments

CELEX:62025TN0913: Case T-913/25: Action brought on 29 December 2025 – PJ v EIB

March 9, 2026 0 Comments

CELEX:62024CO0745_SUM: Order of the Court (Eighth Chamber) of 18 December 2025.#Verband Sozialer Wettbewerb eV v GLOBUS Handelshof GmbH & Co. KG.#Request for a preliminary ruling from the Landgericht Saarbrücken.#Case C-745/24.

March 6, 2026 0 Comments

CELEX:62024CJ0367_SUM: Judgment of the Court (Eighth Chamber) of 10 July 2025.#Autoritatea Naţională pentru Administrare şi Reglementare în Comunicaţii v Telekom România Mobile Communications.#Request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie.#Reference for a preliminary ruling – Electronic communications – Regulation (EU) 2015/2120 – Measures concerning open internet access – Article 3(3) – Obligation on providers of internet access services to treat traffic equally and without discrimination, restriction or interference – Possibility, for those providers, to implement reasonable traffic management measures – Tariff option entailing a bandwidth limitation in respect of video streaming.#Case C-367/24.

March 6, 2026 0 Comments

CELEX:62025CC0819:           Conclusions de l'avocat général M. R. Norkus, présentées le 5 mars 2026.###

This document does not exist in English.
March 6, 2026 0 Comments

CELEX:62024TO0267_RES:           Ordonnance du Tribunal (quatrième chambre, siégeant avec cinq juges) du 26 février 2026.#Christofer Edge contre Banque européenne d'investissement.#Recours en annulation – Fonction publique – Personnel de la BEI – Délai de recours – Article 41a du règlement du personnel de la BEI – Computation des délais – Irrecevabilité.#Affaire T-267/24.

This document does not exist in English.
March 6, 2026 0 Comments

CELEX:62024CJ0539_SUM: Judgment of the Court (First Chamber) of 27 November 2025.#Mikroregion Porta Bohemica v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Protection of the European Union’s financial interests – Regulation (EC, Euratom) No 2988/95 – Concept of ‘irregularity’ – Article 1(2) – Limitation periods – Article 3 – Starting point and duration of the limitation periods – Project co-financed through EU resources.#Case C-539/24.

March 6, 2026 0 Comments

CELEX:62023CJ0422_SUM: Judgment of the Court (Second Chamber) of 1 August 2025.#T.B. and Others v T. S.A. and Others.#Requests for a preliminary ruling from the Sąd Najwyższy.#Reference for a preliminary ruling – Rule of law – Effective judicial protection in fields covered by EU law – Second subparagraph of Article 19(1) TEU – Principles of the irremovability and independence of judges – Non-consensual designation of a judge of a supreme court to sit, for a specified period, in another chamber of that court – Primacy of EU law – Public procurement – Directive 2004/17/EC – Procurement procedures – Application to an agreement for the transfer of ownership rights relating to green electricity certificates of origin – Directive 92/13/EEC – Article 2d(1) – Review procedures in relation to the

March 6, 2026 0 Comments

CELEX:62024CJ0828: Judgment of the Court (Sixth Chamber) of 5 March 2026.#Erdrich Umformtechnik GmbH v Odvolací finanční ředitelství.#Reference for a preliminary ruling – Taxation – Common system of taxation applicable to interest and royalty payments made between associated companies of different Member States – Directive 2003/49/EC – Decision to grant an exemption for a period prior to the provision of the attestation and supporting information – Article 1(12) – Time limit for provision of the attestation – Limitation on the period that may be subject to an exemption.#Case C-828/24.

March 6, 2026 0 Comments

CELEX:62025CC0149: Opinion of Advocate General Campos Sánchez-Bordona delivered on 5 March 2026.###

March 6, 2026 0 Comments

CELEX:62024CJ0757: Judgment of the Court (Ninth Chamber) of 5 March 2026.#SG v Gemeinde Wien.#Reference for a preliminary ruling – Social policy – Equal treatment in employment and occupation – Directive 2000/78/EC – Prohibition of discrimination on grounds of age – Regional legislation on the remuneration of contract staff members – Periods of employment completed before the age of 18 taken into account – New remuneration system replacing previous legislation found to be discriminatory.#Case C-757/24.

March 6, 2026 0 Comments

CELEX:62024CO0403:           Ordonnance de la Cour (neuvième chambre) du 26 février 2026.#PRVO PLINARSKO DRUŠTVO d.o.o. contre Gazprom export LLC et Privredna banka Zagreb d.d.#Renvoi préjudiciel – Article 53, paragraphe 2, du règlement de procédure de la Cour – Article 19, paragraphe 1, second alinéa, TUE – Protection juridictionnelle effective dans les domaines couverts par le droit de l’Union – Indépendance des juges – Tribunal établi préalablement par la loi – Procès équitable – Réglementation nationale prévoyant l’instauration d’un juge de l’enregistrement, dans les juridictions de deuxième instance, ayant, en pratique, le pouvoir de suspendre le prononcé d’un jugement – Incompatibilité de cette pratique – Caractère définitif du jugement concerné – Règlement (UE) 2020/1998 – Décision

This document does not exist in English.
March 6, 2026 0 Comments

CELEX:62025TO0265:           Ordonnance du Tribunal (neuvième chambre) du 27 février 2026.#IW contre Commission européenne et Agence européenne des médicaments.#Recours en indemnité – Santé publique – Médicaments à usage humain – Autorisation de mise sur le marché conditionnelle pour le médicament à usage humain COVID-19 Vaccine AstraZeneca – Méconnaissance des exigences de forme – Irrecevabilité manifeste.#Affaire T-265/25.

This document does not exist in English.
March 6, 2026 0 Comments

CELEX:62024CO0517(01):           Ordonnance de la Cour (neuvième chambre) du 26 février 2026.#VG.#Renvoi préjudiciel – Article 267 TFUE – Article 53, paragraphe 2, du règlement de procédure de la Cour – État de droit – Article 19, paragraphe 1, second alinéa, TUE – Protection juridictionnelle effective dans les domaines couverts par le droit de l’Union – Indépendance des juges – Izba Odpowiedzialności Zawodowej (chambre de la responsabilité professionnelle) du Sąd Najwyższy (Cour suprême, Pologne) – Possibilité de remettre en cause une condamnation disciplinaire définitive au stade d’une procédure de globalisation des peines – Irrecevabilité manifeste.#Affaire C-517/24.

This document does not exist in English.
March 6, 2026 0 Comments

VSRS Sklep I Up 6/2026-11

Vrhovno sodišče ima že neposredno na podlagi prava EU in neodvisno od nacionalnih predpisov možnost izdati začasni ukrep, katerega namen je zagotovitev polnega učinka sodne odločbe o pritožbi, ki bo izdana po prejemu odgovora SEU na predhodno vprašanje. Ta možnost je še posebej pomembna v primerih, kot je konkretni, ko se predhodno vprašanje nanaša prav na (ne)učinkovitost v pravilih nacionalnega prava predvidenega sodnega varstva.
March 6, 2026 0 Comments

VSRS Sodba X Ips 64/2024

Opustitev predložitve resničnih, pravilnih in popolnih podatkov s strani davčnega zavezanca ne dopušča organu opustitve ugotavljanja dejstev, ki bi lahko kazala na potrebo po opredelitvi dohodka kot prikritega izplačila dobička namesto kot drugega dohodka v smislu 11. točke tretjega odstavka 105. člena ZDoh-2. Ob upoštevanju načela zakonitosti je lahko obdavčen le dohodek, za katerega zakon izrecno določa, da je obdavčen, pri tem pa mora biti obdavčen po tistih pravilih o obdavčitvi, pod katere ga je mogoče uvrstiti glede na njegove lastnosti. To velja za vse vrste dohodkov, ki jih ureja zakon (18. člen ZDoh-2), vključno z dohodkom, ki ga zakon opredeljuje kot "drug dohodek", saj ni nobenih ustavnopravnih razlogov za to, da bi zanj veljali drugačni standardi jasnosti in pomenske določnosti. Tudi družbino nadomestilo družbeniku, ki ne temelji na formalnem pravnem poslu (in na nasprotni - ekvivalentni - obveznosti družbenika), zgolj zato še ni per se...
March 6, 2026 0 Comments
RSS
First5253545557596061Last