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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:62024CC0879: Opinion of Advocate General Medina delivered on 16 April 2026.###

April 16, 2026 0 Comments

CELEX:62024CJ0229:           Arrêt de la Cour (quatrième chambre) du 16 avril 2026.#TK et OP contre Riksåklagaren.#Renvoi préjudiciel – Rapprochement des législations – Marché unique des services financiers – Règlement (UE) no 596/2014 – Abus de marché – Opérations d’initiés – Article 7, paragraphe 1, sous a) – Notion d’ “information privilégiée” – Critères – Caractère public de l’information – Article 17 – Publication d’une information privilégiée par un émetteur – Décision d’un pouvoir adjudicateur de ne pas attribuer un marché public à une entreprise soumissionnaire – Vente anticipée d’actions de cette entreprise – Règlement d’exécution (UE) 2016/1055 – Article 2 – Modalités de publication des informations privilégiées.#Affaire C-229/24.

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April 16, 2026 0 Comments

CELEX:62024CJ0642:           Arrêt de la Cour (sixième chambre) du 16 avril 2026.#Commission européenne contre République fédérale d'Allemagne.#Manquement d’État – Coordination des systèmes de sécurité sociale – Règlement (CE) no 883/2004 – Articles 4, 7 et 67 – Libre circulation des travailleurs – Règlement (UE) no 492/2011 – Article 7 – Égalité de traitement – Avantages sociaux et fiscaux – Prestations familiales – Adaptation des montants en fonction du coût de la vie dans l’État membre de résidence des enfants.#Affaire C-642/24.

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April 16, 2026 0 Comments

CELEX:62024CJ0568:           Arrêt de la Cour (septième chambre) du 16 avril 2026.#Sof Medica S.A. contre Spitalul Clinic Judeţean de Urgenţă Cluj-Napoca.#Renvoi préjudiciel – Passation des marchés publics – Directive 2014/24/UE – Article 18 – Principes régissant la passation de marchés publics – Égalité de traitement et transparence – Article 42 – Spécifications techniques – Pouvoir d’appréciation du pouvoir adjudicateur – Définition du besoin – Référence à un type ou à une production déterminée – Cas dans lesquels une telle référence doit être accompagnée de la mention “ou équivalent”.#Affaire C-568/24.

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April 16, 2026 0 Comments

CELEX:62024CJ0058: Judgment of the Court (Fifth Chamber) of 16 April 2026.#NE and Others v An Coimisiún Pleanála, anciennement An Bord Pleanála and Others.#Reference for a preliminary ruling – Environment – Directive 92/43/EEC – Conservation of natural habitats and of wild fauna and flora – Article 12 – System of strict protection for certain animal species – Article 16 – Decision to grant a derogation in anticipation of a planning permission application for a project covered by Directive 2011/92/EU – Article 11 – Aarhus Convention – Article 9 – Procedural autonomy – Principles of equivalence and effectiveness – Derogation decision classified as an autonomous legal act – Procedural rules providing for a three-month period for seeking the annulment of a derogation licence.#Case C-58/24.

April 16, 2026 0 Comments

Motnje pri davčnem potrjevanju računov, 14. - 16. 4. 2026

Od torka, 14. 4. 2026, do četrtka, 16. 4. 2026, je prihajalo do občasnih motenj pri davčnem potrjevanju računov zaradi tehničnih težav. Težave so bile rešene 16. 4. 2026 ob 12:30. 

April 16, 2026 0 Comments

CELEX:32024R1624R(03)

The corrigendum does not concern the English version.
April 16, 2026 0 Comments

Poročanje o izplačilu dohodka iz naslova udeležbe delavcev pri dobičku

V ta namen je uvedena nova vrsta dohodka: 1940 Udeležba delavcev pri dobičku po ZUDDob-1, ki se uporablja za datume izplačil od vključno 11. 3. 2026 dalje. REK-O obrazec z novo VD 1940 bo predvidoma na voljo za testiranje konec aprila, v produkcijo pa bo predvidoma nameščen konec maja 2026. Delodajalci, ki želijo izplačati obravnavani dohodek preden bo možno oddati REK-O obrazec, to lahko storijo, vendar prosimo, da o izplačilu obvestite svojega kontrolorja iz pristojnega finančnega urada, REK obrazec pa boste oddali naknadno.

Hkrati vas seznanjamo, da je obračunani davčni odtegljaj v skladu z 31. in 32. členom ZUDDob-1 potrebno plačati v petih dneh od izplačila dohodka na vplačilni račun: SI56011008881000030 s sklicem: SI19 DŠ-41009.

April 15, 2026 0 Comments

Zbirni podatki o igrah na srečo v Sloveniji

April 15, 2026 0 Comments

Struktura obvestila Povzetek obračuna dohodkov za rezidente in nerezidente RS

April 15, 2026 0 Comments

CELEX:62025TJ0410: Judgment of the General Court (Sixth Chamber) of 15 April 2026.#Vitabalans Oy v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU word mark Ibumax-Lysin – Earlier Polish word mark ibum – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-410/25.

April 15, 2026 0 Comments

CELEX:62025TJ0476: Judgment of the General Court (Seventh Chamber) of 15 April 2026.#Ionfarma, SL v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU word mark Serosan – Prior national word mark CLENOSAN – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-476/25.

April 15, 2026 0 Comments

CELEX:62024TJ0479: Judgment of the General Court (Tenth Chamber) of 15 April 2026.#Stowarzyszenie Edukacja, Nauka, Kultura v European Research Executive Agency.#Arbitration clause – Research and technological development – Horizon 2020 Framework Programme for Research and Innovation (2014-2020) – Grant agreement – TICASS project – Final audit report – Costs relating to seconded staff members – Ineligible costs – Letter confirming the recovery of part of the sums paid under the grant agreement – Debit note – Reclassification of the action – Recovery of sums paid – Legitimate expectations – Counterclaim.#Case T-479/24.

April 15, 2026 0 Comments

CELEX:62025TJ0190: Judgment of the General Court (Second Chamber, Extended Composition) of 15 April 2026.#A.K. and „Tabako lapai“ UAB v Lietuvos Respublikos generalinė prokuratūra.#Reference for a preliminary ruling – Taxation – Excise duties – Excise duty applied to manufactured tobacco – Article 5(1) of Directive 2011/64/EU – Interpretation of the concept of ‘smoking tobacco’ – Consideration of the provisions of the combined nomenclature and explanatory notes – Validity – Legal certainty – Principle that offences and penalties must be defined by law.#Case T-190/25.

April 15, 2026 0 Comments

CELEX:62024TJ0589: Judgment of the General Court (Chamber giving preliminary rulings) of 15 April 2026.#A-GmbH v Hauptzollamt C.#Reference for a preliminary ruling – Customs Union – Customs Code – Outward processing procedure – Authorisation – Fifth indent of Article 84(1)(b) and Article 85 of Regulation (EEC) No 2913/92 – Article 211(1)(a) of Regulation (EU) No 952/2013 – Placement for export at a customs office not designated in the authorisation and situated in a Member State other than that which granted the authorisation – Customs debt incurred through non-compliance – Relief – Article 86(6) of Regulation No 952/2013 – Customs debt incurred pursuant to Article 77(1)(a) of Regulation No 952/2013.#Case T-589/24.

April 15, 2026 0 Comments

CELEX:62025TJ0052:           Arrêt du Tribunal (cinquième chambre) du 15 avril 2026.#Laboratorios ACPG, SA contre Office de l’Union européenne pour la propriété intellectuelle.#* Langue de procédure : l’espagnol. Marque de l’Union européenne – Procédure d’opposition – Demande de marque de l’Union européenne figurative CAMALEON EL NATURALISTA – Marque de l’Union européenne figurative antérieure El Naturalista – Motif relatif de refus – Absence de risque de confusion – Article 8, paragraphe 1, sous b), du règlement (UE) 2017/1001».#Affaire T-52/25.

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April 15, 2026 0 Comments

CELEX:62024TJ0062: Judgment of the General Court (Second Chamber) of 15 April 2026.#Independent Farmers Organisation of Ireland Ltd v European Commission.#Agriculture – Protected geographical indications – Registration of the name ‘Irish Grass Fed Beef’ – Opposition procedure – New scrutiny by the Commission following substantial amendments of the details published for the purposes of opposition – Right to be heard – Principle of good administration – Regulation (EU) No 1151/2012 – Plea of illegality.#Case T-62/24.

April 15, 2026 0 Comments

CELEX:62025TJ0461: Judgment of the General Court (Eighth Chamber) of 15 April 2026.#Instanta sp. z o.o. v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU word mark LEONHART – Earlier national figurative mark EL LEON – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-461/25.

April 15, 2026 0 Comments

CELEX:62025TC0397:           Schlussanträge der Generalanwältin M. Brkan vom 15. April 2026.###

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April 15, 2026 0 Comments

CELEX:62023TJ0594: Judgment of the General Court (Ninth Chamber) of 15 April 2026.#PS v European External Action Service.#Civil service – Members of the contract staff – Change of place of employment – Conduct of the administration – Failure to comply with formal requirements – Partial inadmissibility – Liability.#Case T-594/23.

April 15, 2026 0 Comments
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