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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:62025CC0383: Opinion of Advocate General Kokott delivered on 2 July 2026.###

July 2, 2026 0 Comments

CELEX:62025CJ0067:           Arrêt de la Cour (quatrième chambre) du 2 juillet 2026.#Staatsanwaltschaft Saarbrücken contre R e.a.#Renvoi préjudiciel – Politique étrangère et de sécurité commune – Mesures restrictives eu égard aux actions de la Fédération de Russie déstabilisant la situation en Ukraine – Règlement (UE) no 833/2014 – Article 2 septies, paragraphe 1 – Notion d’“opérateur” – Interdiction de diffuser du contenu provenant des personnes morales, des entités ou des organismes énumérés à l’annexe XV du règlement no 833/2014 – Diffusion de ce contenu par des personnes physiques sur un site Internet ne générant des recettes que sous la forme de contributions volontaires.#Affaire C-67/25.

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July 2, 2026 0 Comments

CELEX:62024CJ0427:           Urteil des Gerichtshofs (Sechste Kammer) vom 2. Juli 2026.#Zentrale zur Bekämpfung unlauteren Wettbewerbs Frankfurt am Main eV gegen Diagramm Halbach GmbH & Co. KG.#Vorlage zur Vorabentscheidung – Medizinprodukte – Verordnung (EU) 2017/745 – Pflichten der Händler vor der Bereitstellung auf dem Markt – Identifikationsarmbänder für Patienten im Gesundheitswesen – Fehlende CE‑Kennzeichnung und fehlende EU‑Konformitätserklärung – Begriff ‚Medizinprodukt‘ – Begriff ‚Zweckbestimmung‘.#Rechtssache C-427/24.

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July 2, 2026 0 Comments

CELEX:62025CC0530:           Conclusions de l'avocat général M. A. Biondi, présentées le 2 juillet 2026.###

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July 2, 2026 0 Comments

CELEX:62025CJ0447:           Arrêt de la Cour (sixième chambre) du 2 juillet 2026.#Surovina RECE d.o.o. contre Pest Vármegyei Kormányhivatal.#Renvoi préjudiciel – Environnement – Déchets – Règlement (CE) n° 1013/2006 – Article 12, paragraphe 1, sous a) – Directive 2008/98/CE – Transfert – Objections aux transferts de déchets destinés à être valorisés – Pouvoir de l’autorité compétente de l’État membre de destination de formuler des objections au transfert – Motifs – Non-conformité aux plans nationaux de gestion des déchets.#Affaire C-447/25.

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July 2, 2026 0 Comments

CELEX:62022CJ0738: Judgment of the Court (Second Chamber) of 2 July 2026.#Google LLC and Alphabet Inc. v European Commission.#Appeal – Competition – Abuse of dominant position – Market for online general search services – Market for the licensing of smart mobile operating systems – Market for online app stores for the Android mobile operating system – Decision finding an infringement of Article 102 TFEU and Article 54 of the EEA Agreement – Contractual restrictions – Tying – Exclusionary effects – Relevance of context – Counterfactual scenario – As-efficient competitor – Payments subject to exclusive pre-installation – Obstruction of the development and distribution of Android forks – Single and continuous infringement – Fine – Unlimited jurisdiction.#Case C-738/22 P.

July 2, 2026 0 Comments

CELEX:62025CJ0409:           Arrêt de la Cour (dixième chambre) du 2 juillet 2026.#CL contre Commission européenne.#Pourvoi – Fonction publique – Fonctionnaires – Procédure d’invalidité – Commission d’invalidité – Refus de reconnaissance de l’origine professionnelle de l’invalidité – Réclamation – Dépôt de documents médicaux postérieurement à la date des conclusions de la commission d’invalidité – Inadmissibilité – Régularité de la procédure – Obligation de motivation.#Affaire C-409/25 P.

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July 2, 2026 0 Comments

Finančni urad Nova Gorica bo dne 6.7.2026 zaprt za osebne obiske

Obveščamo vas, da bo FINANČNI URAD NOVA GORICA, s sedežem na Ulica Gradnikove brigade 2, 5000 Nova Gorica, dne 6.7.2026 za osebne obiske ZAPRT zaradi selitve v nove poslovne prostore v zgradbi EDA CENTER, Delpinova ulica 18 B, Nova Gorica.

July 2, 2026 0 Comments

Finančni urad Nova Gorica bo dne 6. 7. 2026 zaprt za osebne obiske

Obveščamo vas, da bo FINANČNI URAD NOVA GORICA, s sedežem na Ulica Gradnikove brigade 2, 5000 Nova Gorica, dne 6. 7. 2026 za osebne obiske ZAPRT zaradi selitve v nove poslovne prostore v zgradbi EDA CENTER, Delpinova ulica 18 B, Nova Gorica.

July 2, 2026 0 Comments

Finančni urad Nova Gorica bo dne 6. 7. 2026 zaprt za osebne obiske

Obveščamo vas, da bo FINANČNI URAD NOVA GORICA, s sedežem na Ulica Gradnikove brigade 2, 5000 Nova Gorica, dne 6. 7. 2026 za osebne obiske ZAPRT zaradi selitve v nove poslovne prostore v zgradbi EDA CENTER, Delpinova ulica 18 B, Nova Gorica.

July 2, 2026 0 Comments

CELEX:32021D0698R(02):           Berichtigung des Beschlusses (GASP) 2021/698 des Rates vom 30. April 2021 über die Sicherheitssysteme und -dienste, die im Rahmen des Weltraumprogramms der Union eingerichtet, betrieben und genutzt werden und die Sicherheit der Union berühren können, sowie zur Aufhebung des Beschlusses 2014/496/GASP (ABl. L 170 vom 12.5.2021)

The corrigendum does not concern the English version.
July 2, 2026 0 Comments

CELEX:32026D1527: Council Decision (EU) 2026/1527 of 26 June 2026 authorising the opening of negotiations for an agreement between the Union and the Republic of India on the participation of the Republic of India in Union programmes and the association of the Republic of India to Pillar II of Horizon Europe – the Framework Programme for Research and Innovation (2021-2027)

July 2, 2026 0 Comments

CELEX:32026D1537: Council Decision (EU) 2026/1537 of 29 June 2026 appointing two European Prosecutors of the European Public Prosecutor’s Office

July 2, 2026 0 Comments

CELEX:32023R1115R(05)

The corrigendum does not concern the English version.
July 2, 2026 0 Comments

CELEX:32026D1511: Council Decision (EU) 2026/1511 of 25 June 2026 on the position to be adopted on behalf of the European Union within the EEA Joint Committee concerning an amendment to Protocol 31 to the EEA Agreement on cooperation in specific fields outside the four freedoms (EDIP Regulation) (Text with EEA relevance)

July 2, 2026 0 Comments

CELEX:62026TO0108(01): Order of the President of the General Court of 30 June 2026.#QS v European Commission.#Application for interim measures – Public procurement – Exclusion from procurement and award procedures governed by Regulations (EU, Euratom) 2024/2509 and (EU) 2018/1877 or from being selected to implement EU funds – Publication of information – Application for suspension of operation – Prima facie case – Urgency – Balancing of interests.#Case T-108/26 R.

July 1, 2026 0 Comments

CELEX:62024TJ0591: Judgment of the General Court (First Chamber) of 1 July 2026.#Sandoz AG v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU word mark ARYUNA – Earlier Benelux and national word marks ARMUNIA – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001 – Evidence submitted for the first time before the Court.#Case T-591/24.

July 1, 2026 0 Comments

CELEX:62025TJ0173: Judgment of the General Court (Fifth Chamber) of 1 July 2026.#BT Global Services Belgium v European Commission.#Public service contracts – Tendering procedure – Trans-European Services for Telematics between Administrations – New Generation Extension (TESTA-ng III) – Negotiated procedure without prior publication of a contract notice – Article 164(5)(f) of Regulation (EU, Euratom) 2018/1046 and point (c) of the second subparagraph of point 11.1 of Annex I to Regulation 2018/1046 – Extreme urgency – Unforeseeable events not attributable to the contracting authority – Transparency – Equal treatment.#Case T-173/25.

July 1, 2026 0 Comments

CELEX:62024TJ0654_RES:           Arrêt du Tribunal (première chambre) du 1er juillet 2026.#Driss El Hakmaoui Attilah contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Procédure de nullité – Marque de l’Union européenne figurative 4011 B552 – Cause de nullité absolue – Mauvaise foi – Article 52, paragraphe 1, sous b), du règlement (CE) no 207/2009.#Affaire T-654/24.

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July 1, 2026 0 Comments

CELEX:62025TJ0100:           Arrêt du Tribunal (dixième chambre) du 1er juillet 2026.#Francesco Testa e.a. contre Parquet européen.#Fonction publique – Procureur européen délégué – Rémunération – Indemnité prévue en droit national pour les procureurs affectés temporairement à un parquet différent de celui d’origine – Demande de montant complémentaire – Rejet de la demande – Responsabilité.#Affaires T-100/25, T-102/25 et T-103/25.

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July 1, 2026 0 Comments
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