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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:32025D1320: Council Decision (CFSP) 2025/1320 of 30 June 2025 amending Decision 2014/512/CFSP concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine

June 30, 2025 0 Comments

CELEX:62019TO0386:           Ordonnance du Tribunal (quatrième chambre élargie) du 24 juin 2025.#CQ contre Cour des comptes européenne.#Rectification.#Affaire T-386/19 REC.

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June 28, 2025 0 Comments

CELEX:62024TO0506:           Ordonnance du Tribunal (cinquième chambre) du 26 juin 2025.#FL contre Agence de l’Union européenne pour la coopération judiciaire en matière pénale et Agence de l’Union européenne pour la coopération des services répressifs.#Responsabilité non contractuelle – Coopération des autorités de police et autres services répressifs des États membres – Prétendus traitements illicites de données à caractère personnel – Méconnaissance des exigences de forme – Article 76, sous d), du règlement de procédure – Absence de préjudice moral subi du fait d’Europol – Recours en partie manifestement irrecevable et en partie manifestement dépourvu de tout fondement en droit.#Affaire T-506/24.

This document does not exist in English.
June 28, 2025 0 Comments

CELEX:62024TO0148:           Ordonnance du Tribunal (cinquième chambre) du 26 juin 2025.#CW contre Agence de l’Union européenne pour la coopération des services répressifs et Agence de l’Union européenne pour la coopération judiciaire en matière pénale.#Responsabilité non contractuelle – Coopération des autorités de police et autres services répressifs des États membres – Prétendus traitements illicites de données à caractère personnel – Méconnaissance des exigences de forme – Article 76, sous d), du règlement de procédure – Absence de préjudice moral subi du fait d’Europol – Recours en partie manifestement irrecevable et en partie manifestement dépourvu de tout fondement en droit.#Affaire T-148/24.

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June 28, 2025 0 Comments

CELEX:62024TO0676:           Ordonnance du président du Tribunal du 27 juin 2025.#Iran Air - The Airline of the Islamic Republic of Iran (Iran Air) contre Conseil de l'Union européenne.#Référé – Politique étrangère et de sécurité commune – Mesures restrictives en raison du soutien militaire de l’Iran à la guerre d’agression menée par la Russie contre l’Ukraine, ainsi qu’à des groupes armés et des entités au Moyen‑Orient et dans la région de la mer Rouge – Demande de sursis à exécution – Défaut d’urgence.#Affaire T-676/24 R.

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June 28, 2025 0 Comments

VSRS Sodba X Ips 41/2024

Vrhovno sodišče je v pretekli sodni praksi večkrat izpostavilo, da je z uporabo izrednega pravnega sredstva iz drugega odstavka 88. člena ZDavP-2 mogoč poseg v pravnomočno urejen položaj le zaradi hujših kršitev materialnega prava oziroma hudih napak pri razlagi materialnega prava. Poseg upraviči le očitna kršitev materialnega prava. Pri tem pa navedenega standarda ni opredelilo v pozitivnem smislu (na način, kdaj šteje, da je podan), ampak v negativnem z navedbo okoliščin, v primeru katerih je očitnost (in s tem upoštevna kršitev materialnega zakona) izključena. Nepravilnosti v ugotovljenem dejanskem stanju niso razlog za uporabo obravnavanega pravnega sredstva po nadzorstveni pravici. Davčni zavezanec uspešno uveljavlja izredno pravno sredstvo iz drugega odstavka 88. člena ZDavP-2 le v primeru kršitev materialnega zakona, to je takrat, ko gre za kršitev, ki je v izključni sferi materialnega prava in ki je očitno zadostne teže, da upraviči poseg...
June 27, 2025 0 Comments

CELEX:62024TJ0372:           Arrêt du Tribunal (sixième chambre) du 25 juin 2025 (Extraits).#K-Way SpA contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Procédure de déchéance – Marque de l’Union européenne figurative représentant cinq bandes parallèles colorées – Usage sérieux de la marque – Nature de l’usage – Usage pour les produits pour lesquels la marque est enregistrée – Article 18, paragraphe 1, sous a), et article 58, paragraphe 1, sous a), du règlement (UE) 2017/1001.#Affaire T-372/24.

This document does not exist in English.
June 27, 2025 0 Comments

CELEX:62022TJ0648: Judgment of the General Court (Third Chamber, Extended Composition) of 25 June 2025.#ClientEarth AISBL v Council of the European Union.#Common fisheries policy – Conservation of resources – Total allowable catches – Fish stocks shared with the United Kingdom – Trade and Cooperation Agreement between the European Union and the United Kingdom – Regulation (EU) 2022/515 – Request for internal review of an administrative act under environmental law – Article 2(1)(f) and Article 10 of Regulation (EC) No 1367/2006 – Objective of achieving a maximum sustainable yield exploitation rate at the latest by 2020 for all stocks – Articles 2, 3, 9, 10, 15 and 16 of Regulation (EU) No 1380/2013 – Socioeconomic and employment objectives – Best available scientific advice – Landing obliga

June 27, 2025 0 Comments

CELEX:62023CJ0464: Judgment of the Court (Fifth Chamber) of 26 June 2025.#EVH GmbH and Others v European Commission.#Appeal – Competition – Regulation (EC) No 139/2004 – Concentration between undertakings – Market for the generation and wholesale supply of electricity – Acquisition by RWE AG of E.ON SE’s renewable and nuclear electricity generation assets – Decision declaring the concentration compatible with the internal market and the functioning of the Agreement on the European Economic Area of 2 May 1992.#Joined Cases C-464/23 P, C-467/23 P and C-468/23 P.

June 27, 2025 0 Comments

CELEX:62023CJ0466: Judgment of the Court (Fifth Chamber) of 26 June 2025.#Stadtwerke Hameln Weserbergland GmbH v European Commission.#Appeal – Competition – Concentrations – Decision declaring a concentration compatible with the internal market – Action brought by a third party – Admissibility – Fourth paragraph of Article 263 TFEU – Locus standi.#Case C-466/23 P.

June 27, 2025 0 Comments

CELEX:62023CJ0759: 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.#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.

June 27, 2025 0 Comments

CELEX:62023CJ0469: Judgment of the Court (Fifth Chamber) of 26 June 2025.#eins energie in sachsen GmbH & Co. KG v European Commission.#Appeal – Competition – Concentrations – Decision declaring a concentration compatible with the internal market – Action brought by a third party – Admissibility – Fourth paragraph of Article 263 TFEU – Locus standi.#Case C-469/23 P.

June 27, 2025 0 Comments

CELEX:62023CJ0555: Judgment of the Court (Fifth Chamber) of 26 June 2025.#Makeleio EPE v Ethniko Symvoulio Radiotileorasis (ESR).#Reference for a preliminary ruling – Directive 2010/13/EU – Audiovisual media service providers – National legislation requiring respect for human dignity and prohibiting the broadcasting of content of poor quality – Principle of interpreting national law in conformity with EU law – Limits – Principle that offences and penalties must be defined by law – Principle of legal certainty.#Case C-555/23.

June 27, 2025 0 Comments

CELEX:62023CJ0485: Judgment of the Court (Fifth Chamber) of 26 June 2025.#enercity AG v European Commission.#Appeal – Competition – Concentrations – Decision declaring a concentration compatible with the internal market – Action brought by a third party – Admissibility – Fourth paragraph of Article 263 TFEU – Locus standi.#Case C-485/23 P.

June 27, 2025 0 Comments

CELEX:62023CO0337

This document does not exist in English.
June 27, 2025 0 Comments

CELEX:32025D1281: Council Decision (CFSP) 2025/1281 of 26 June 2025 amending Decision 2013/233/CFSP on the European Union Integrated Border Management Assistance Mission in Libya (EUBAM Libya)

June 27, 2025 0 Comments

CELEX:32025D1095R(01): Corrigendum to Council Implementing Decision (CFSP) 2025/1095 of 27 May 2025 implementing Decision 2013/255/CFSP concerning restrictive measures in view of the situation in Syria (OJ L, 2025/1095, 28.5.2025)

June 27, 2025 0 Comments

CELEX:32005L0035R(05)

The corrigendum does not concern the English version.
June 27, 2025 0 Comments

CELEX:32024R2987R(03): Corrigendum to Regulation (EU) 2024/2987 of the European Parliament and of the Council of 27 November 2024 amending Regulations (EU) No 648/2012, (EU) No 575/2013 and (EU) 2017/1131 as regards measures to mitigate excessive exposures to third-country central counterparties and improve the efficiency of Union clearing markets (OJ L, 2024/2987, 4.12.2024)

June 27, 2025 0 Comments

CELEX:32025D1297: Council Decision (EU) 2025/1297 of 26 June 2025 on the financial contributions to be paid by the parties to the European Development Fund as a second instalment for 2025

June 27, 2025 0 Comments
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