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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:62024CJ0772_SUM: Judgment of the Court (Ninth Chamber) of 1 August 2025.#Association interprofessionnelle des fruits et légumes frais (Interfel) v Premier ministre and Others.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Packaging and packaging waste – Meaning – Directive 94/62/EC – Article 3 and Annex I – Labels affixed directly to fruit or vegetables – National legislation prohibiting such labels, with the exception of labels that are home-compostable and composed, in whole or in part, of biosourced materials.#Case C-772/24.

November 21, 2025 0 Comments

CELEX:62024CJ0005_SUM: Judgment of the Court (First Chamber) of 11 September 2025.#P.M. v S. Snc.#Request for a preliminary ruling from the Tribunale ordinario di Ravenna.#Reference for a preliminary ruling – Directive 2000/78/EC – Equal treatment in employment and occupation – Article 2 – Discrimination based on disability – Dismissal of a worker on sick leave – National legislation laying down the same limit of number of days of sick leave per calendar year for all workers in the same sector of activity – Article 5 – Reasonable accommodation.#Case C-5/24.

November 21, 2025 0 Comments

CELEX:62023CJ0397_SUM: Judgment of the Court (Fifth Chamber) of 1 August 2025.#FL v Jobcenter Arbeitplus Bielefeld.#Request for a preliminary ruling from the Sozialgericht Detmold.#Reference for a preliminary ruling – Citizenship of the Union – Free movement of persons – Article 18 TFEU – Prohibition of discrimination based on nationality – Directive 2004/38/EC – Article 24 – Principle of equal treatment – Minor child who is a Union citizen with a right of residence under that directive – Grant of a national residence permit to the parent of that child so that the parent can exercise parental authority over that child – Distinction based on the nationality of the child – Parent with a right of residence as a job-seeker – Derogation from the principle of equal treatment as regards entitleme

November 21, 2025 0 Comments

CELEX:62024CO0475:           Ordonnance de la Cour (sixième chambre) du 12 novembre 2025.#Fashion TV RO SRL et Maestro SPRL contre Direcţia Generală Regională a Finanţelor Publice Galaţi - Serviciul Soluţionare Contestaţii - Administrația Județeană a Finanțelor Publice Constanța et Direcția Generală Regională a Finanțelor Publice Galați - Administrația Județeană a Finanțelor Publice Constanța – Activitatea de Inspecţie Fiscală.#Renvoi préjudiciel – Fiscalité – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 168 – Droit à déduction de la TVA – Charte des droits fondamentaux de l’Union européenne – Article 47 – Droit à un recours effectif et à un procès équitable – Article 50 – Principe ne bis in idem – Classement sans suite de poursuites pénales à l’éga

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November 21, 2025 0 Comments

CELEX:62023TO0586: Order of the General Court (First Chamber) of 13 November 2025.#Evroins inshurans grup AD v European Insurance and Occupational Pensions Authority.#Action for annulment – Economic and monetary policy – EIOPA assessment report on Euroins Romania Asigurare-Reasigurare S.A. – Decision of the Board of Appeal to dismiss the appeal as inadmissible – Manifest lack of jurisdiction in part – Action in part manifestly inadmissible and in part manifestly lacking any foundation in law.#Case T-586/23.

November 21, 2025 0 Comments

CELEX:62024TJ0522_INF: Judgment of the General Court (Second Chamber) of 10 September 2025.#Seven.One Entertainment Group GmbH v European Union Intellectual Property Office.#Case T-522/24.

November 20, 2025 0 Comments

CELEX:62024TO0684_INF: Order of the General Court (Sixth Chamber) of 19 September 2025.#Tone Watch, SL v European Union Intellectual Property Office.#Case T-684/24.

November 20, 2025 0 Comments

CELEX:62024TJ0555_INF: Judgment of the General Court (Third Chamber) of 24 September 2025.#Bioalchemilla Srl and Alkemilla Eco Bio Cosmetic Srl v European Union Intellectual Property Office.#Case T-555/24.

November 20, 2025 0 Comments

CELEX:62024TJ0301_INF: Judgment of the General Court (Seventh Chamber) of 24 September 2025.#Rústicas del Guadalquivir SL v European Union Intellectual Property Office.#EU trade mark – Revocation proceedings – EU word mark SEQUOÏA – Lack of genuine use – Article 58(1)(a) of Regulation (EU) 2017/1001 – Nature of use.#Case T-301/24.

November 20, 2025 0 Comments

CELEX:62024TJ0592_INF: Judgment of the General Court (Second Chamber) of 10 September 2025.#European Federation of Financial Analysts'Societies (EFFAS) v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU word mark CEFA Certified European Financial Analyst – Earlier EU word mark CFA – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EC) No 207/2009 – Lack of peaceful coexistence.#Case T-592/24.

November 20, 2025 0 Comments

CELEX:62024TJ0326_INF: Judgment of the General Court (Second Chamber) of 24 September 2025.#Tamasu Butterfly Europa GmbH v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – International registration designating the European Union – Word mark BTFY – Earlier EU word mark Butterfly – Earlier national trade names Butterfly and BTY – Relative grounds for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001 – No use in the course of trade of a sign of more than mere local significance – Article 8(4) of Regulation 2017/1001 – No damage to reputation – Article 8(5) of Regulation 2017/1001.#Case T-326/24.

November 20, 2025 0 Comments

CELEX:62023CJ0759_SUM: Judgment of the Court (Second Chamber) of 26 June 2025.#PJ Carroll & Company Ltd and Nicoventures Trading Ltd v The Minister for Health and Others.#Request for a preliminary ruling from the High Court (Irlande).#Reference for a preliminary ruling – Public health – Directive 2014/40/EU – Article 7(12) – Article 11(6) – Delegated Directive (EU) 2022/2100 – Validity – Manufacture, presentation and sale of tobacco products – Delegation of power to the European Commission – Novel tobacco products – Heated tobacco products – Power to withdraw exemptions from prohibitions of flavourings and labelling requirements – Substantial change of circumstances.#Case C-759/23.

November 20, 2025 0 Comments

CELEX:62023CJ0653_SUM: Judgment of the Court (Second Chamber) of 3 July 2025.#SIA „TOODE” v Valsts ieņēmumu dienests.#Request for a preliminary ruling from the Administratīvā apgabaltiesa.#Reference for a preliminary ruling – State aid – Article 107(1) TFEU – Aid scheme authorised by the European Commission – Support to the economy in the context of the COVID-19 pandemic – Refusal by the competent authority to grant aid – Legal action requesting that the court before which the matter has been brought order the adoption of a beneficial administrative act ex nunc – Expiry, during the legal proceedings, of the time limit prescribed for granting the aid – Date on which the aid is deemed to have been granted – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an e

November 20, 2025 0 Comments

CELEX:62024CJ0257_SUM: Judgment of the Court (Tenth Chamber) of 10 July 2025.#PE, légalement représentée par ses parents v Städteregion Aachen.#Request for a preliminary ruling from the Landessozialgericht Nordrhein-Westfalen.#Reference for a preliminary ruling – Social security – Migrant workers – Regulation (EC) No 883/2004 – Article 3 – Matters covered – Freedom of movement for workers – Article 45 TFEU – Regulation (EU) No 492/2011 – Article 7 – Equal treatment – Social advantages – Disabled minor child of a frontier worker – Integration assistance in the form of school assistance benefits for disabled children – Residence requirement – Proportionality.#Case C-257/24.

November 20, 2025 0 Comments

CELEX:62023CJ0534_SUM: Judgment of the Court (Eighth Chamber) of 3 July 2025.#Instituto Cervantes and Kingdom of Spain v European Commission.#3 July 2025 *Language of the case: French(Appeal – Award of public contracts by the European Union – Regulation (EU, Euratom) 2018/1046 – Contract for language training services – Obligation to submit tenders via the electronic application eSubmission – Use by a tenderer of a hypertext link to a website containing documents describing the tender – Refusal of the administration to take those documents into consideration – Principles of legal certainty and the protection of legitimate expectations – Article 41 of the Charter of Fundamental Rights of the European Union – Objective impartiality – Obligation to state reasons – Comparative tender evaluatio

November 20, 2025 0 Comments

CELEX:62023CJ0364_SUM: Judgment of the Court (Fifth Chamber) of 12 June 2025.#ZR v European Union Intellectual Property Office.#Appeal – Civil service – Interinstitutional transfer – Transfer application on the basis of Article 8 of the Staff Regulations of Officials of the European Union, submitted in response to a vacancy notice – Rejection of that application – Obligation to take account of the order of priority laid down in Article 29(1) of those regulations – Errors of law – Contradictory reasoning.#Case C-364/23 P.

November 20, 2025 0 Comments

CELEX:62025CO0137:           Ordonnance de la Cour (sixième chambre) du 10 novembre 2025.#J.F. et P.F. contre Bank BPH S.A.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Réponse pouvant être clairement déduite de la jurisprudence – Protection des consommateurs – Directive 93/13/CEE – Clauses abusives dans les contrats conclus avec les consommateurs – Effets de la constatation du caractère abusif d’une clause – Contrat de prêt hypothécaire indexé sur une devise étrangère – Détermination du taux de change entre les devises – Élément abusif d’une clause de conversion – Article 267 TFUE – Réglementation imposant à une juridiction inférieure de se conformer aux appréciations d’une juridiction supérieure – Principe de primauté du droit de l’Union – Obligations du juge n

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November 20, 2025 0 Comments

CELEX:62024CJ0082_SUM: Judgment of the Court (First Chamber) of 5 June 2025.#Miejskie Przedsiębiorstwo Wodociągów i Kanalizacji w m.st. Warszawie S.A. v Veolia Water Technologies sp. z o.o. and Others.#Request for a preliminary ruling from the Sąd Okręgowy w Warszawie.#Reference for a preliminary ruling – Public procurement – Directives 2004/17/EC and 2004/18/EC – Principle of equal treatment – Obligation of transparency – Public works contract – Applicability by analogy to a public works contract, pursuant to a judicial interpretation, of rules on guarantees in respect of contracts for sale.#Case C-82/24.

November 20, 2025 0 Comments

CELEX:62023CJ0715_SUM: Judgment of the Court (Fourth Chamber) of 10 July 2025.#Farmacija, d.o.o. v Občina Benedikt.#Request for a preliminary ruling from the Državna revizijska komisija za revizijo postopkov oddaje javnih naročil.#Reference for a preliminary ruling – Procedures for the award of concession contracts – Directive 2014/23/EU – Article 4(2) – Non-economic services of general interest – Article 19 – Social and other specific services – Scope of those provisions – Activity consisting in the operation of a pharmacy establishment.#Case C-715/23.

November 20, 2025 0 Comments

CELEX:62025CO0303: Order of the Court of 11 November 2025.#May OOO v European Union Intellectual Property Office.#Appeal – EU trade mark – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed.#Case C-303/25 P.

November 20, 2025 0 Comments
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