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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:32025L2459: Directive (EU) 2025/2459 of the European Parliament and of the Council of 26 November 2025 amending Directive 1999/62/EC as regards the extension of the period in which zero-emission heavy-duty vehicles can benefit from significantly reduced rates of infrastructure or user charges or from exemptions to pay them (Text with EEA relevance)

December 4, 2025 0 Comments

CELEX:32025R2033R(02):           Berichtigung der Verordnung (EU) 2025/2033 des Rates vom 23. Oktober 2025 zur Änderung der Verordnung (EU) Nr. 833/2014 über restriktive Maßnahmen angesichts der Handlungen Russlands, die die Lage in der Ukraine destabilisieren (ABl. L, 2025/2033, 23.10.2025)

The corrigendum does not concern the English version.
December 4, 2025 0 Comments

CELEX:32024D0385R(04):           Rectificatif à la décision (PESC) 2024/385 du Conseil du 19 janvier 2024 instituant des mesures restrictives à l’encontre de ceux qui soutiennent, facilitent ou permettent des actions violentes du Hamas et du Jihad islamique palestinien (JO L, 2024/385, 19.1.2024)

The corrigendum does not concern the English version.
December 4, 2025 0 Comments

CELEX:32025D2032R(01): Corrigendum to Council Decision (CFSP) 2025/2032 of 23 October 2025 amending Decision 2014/512/CFSP concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine (OJ L, 2025/2032, 23.10.2025)

December 4, 2025 0 Comments

CELEX:32025D2468: Council Decision (EU) 2025/2468 of 13 November 2025 authorising the opening of negotiations between the European Union and the United Kingdom of Great Britain and Northern Ireland on a common sanitary and phytosanitary area between the European Union and the United Kingdom in respect of Great Britain and to link the United Kingdom’s and the Union’s greenhouse gas emissions trading systems

December 4, 2025 0 Comments

CELEX:32024L1275R(05)

The corrigendum does not concern the English version.
December 4, 2025 0 Comments

CELEX:32013L0032R(12)

The corrigendum does not concern the English version.
December 4, 2025 0 Comments

CELEX:32025D2474: Council Decision (EU) 2025/2474 of 17 October 2025 on the position to be taken on behalf of the European Union with regard to the decision of the Participants to the Sector Understanding on Export Credits for Civil Aircraft set out in Annex III to the Arrangement on Officially Supported Export Credits on the obligor risk classification in de minimis transactions involving agricultural aircraft

December 4, 2025 0 Comments

Nova vrsta dohodka na DohZap1 – 1112/1190 – Zimski regres - dohodek iz delovnega razmerja, ki se ne všteva v davčno osnovo

Obveščamo vas, da smo v zvezi z Zakonom o pravici do zimskega regresa ter prenovi ugotavljanja davčne osnove z upoštevanjem normiranih odhodkov - ZPZR (Uradni list RS št. 91/25) na Napovedi za odmero akontacije dohodnine od dohodka iz delovnega razmerja – DohZap1 uvedlo novo šifro dohodka, in sicer 1112/1190 – Zimski regres – dohodek iz delovnega razmerja, ki se ne všteva v davčno osnovo.  Znesek izplačila zimskega regresa za leto 2025, ki se ne všteva v davčno osnovo za dohodnino in osnovo za prispevke za socialno varnost je ½ minimalne plače oz. sorazmernega dela, in znaša 638,86 EUR.

V primeru izplačila zimskega regresa v višjem znesku kot je določen po ZPZR je treba za razliko nad zneskom ½ minimalne plače (oz. sorazmernega dela) poročati kot plačilo za poslovno uspešnost z uporabo dohodninske vrste dohodka 1111 – plačilo za poslovno uspešnost.

Navedena vrsta dohodka 1112/1190 (na DohZap-1) bo na eDavkih na voljo predvidoma od 5. 12. 2025 dalje.

December 3, 2025 0 Comments

Nova vrsta dohodka na DohZap1 – 1112/1190 – Zimski regres - dohodek iz delovnega razmerja, ki se ne všteva v davčno osnovo

Obveščamo vas, da smo v zvezi z Zakonom o pravici do zimskega regresa ter prenovi ugotavljanja davčne osnove z upoštevanjem normiranih odhodkov - ZPZR (Uradni list RS št. 91/25) na Napovedi za odmero akontacije dohodnine od dohodka iz delovnega razmerja – DohZap1 uvedlo novo šifro dohodka, in sicer 1112/1190 – Zimski regres – dohodek iz delovnega razmerja, ki se ne všteva v davčno osnovo.  Znesek izplačila zimskega regresa za leto 2025, ki se ne všteva v davčno osnovo za dohodnino in osnovo za prispevke za socialno varnost je ½ minimalne plače oz. sorazmernega dela, in znaša 638,86 EUR.

V primeru izplačila zimskega regresa v višjem znesku kot je določen po ZPZR je treba za razliko nad zneskom ½ minimalne plače (oz. sorazmernega dela) poročati kot plačilo za poslovno uspešnost z uporabo dohodninske vrste dohodka 1111 – plačilo za poslovno uspešnost.

Navedena vrsta dohodka 1112/1190 (na DohZap-1) bo na eDavkih na voljo predvidoma od 5. 12. 2025 dalje.

December 3, 2025 0 Comments

Nova vrsta dohodka na DohZap1 – 1112/1190 – Zimski regres - dohodek iz delovnega razmerja, ki se ne všteva v davčno osnovo

Obveščamo vas, da smo v zvezi z Zakonom o pravici do zimskega regresa ter prenovi ugotavljanja davčne osnove z upoštevanjem normiranih odhodkov - ZPZR (Uradni list RS št. 91/25) na Napovedi za odmero akontacije dohodnine od dohodka iz delovnega razmerja – DohZap1 uvedlo novo šifro dohodka, in sicer 1112/1190 – Zimski regres – dohodek iz delovnega razmerja, ki se ne všteva v davčno osnovo.  Znesek izplačila zimskega regresa za leto 2025, ki se ne všteva v davčno osnovo za dohodnino in osnovo za prispevke za socialno varnost je ½ minimalne plače oz. sorazmernega dela, in znaša 638,86 EUR.

V primeru izplačila zimskega regresa v višjem znesku kot je določen po ZPZR je treba za razliko nad zneskom ½ minimalne plače (oz. sorazmernega dela) poročati kot plačilo za poslovno uspešnost z uporabo dohodninske vrste dohodka 1111 – plačilo za poslovno uspešnost.

Navedena vrsta dohodka 1112/1190 (na DohZap-1) bo na eDavkih na voljo predvidoma od 5. 12. 2025 dalje.

December 3, 2025 0 Comments

CELEX:62024CJ0369_SUM: Judgment of the Court (Seventh Chamber) of 2 October 2025.#MET Magyarország Energiakereskedő Zrt. and Global NRG ROM SRL v Magyar Energetikai és Közmű-szabályozási Hivatal.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Internal market in natural gas – Regulation (EU) 2017/460 – Natural gas transmission system – Reference price methodology – Article 35(1) – Exemption for contracts concluded before 6 April 2017 which foresee no change in the levels of transmission tariffs except for indexation – Concept of ‘indexation’.#Case C-369/24.

December 3, 2025 0 Comments

CELEX:62023CJ0685_SUM: Judgment of the Court (Fifth Chamber) of 5 June 2025.#Corner and Border SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#Reference for a preliminary ruling – Directive 2008/7/EC – Article 5(2)(b) – Article 6(1)(d) – Indirect taxes on the raising of capital – Concept of ‘other charges on land or other property’ – Stamp duty on guarantees provided for the purposes of the proper execution of a debenture loan.#Case C-685/23.

December 3, 2025 0 Comments

CELEX:62024CJ0292_SUM: Judgment of the Court (Eighth Chamber) of 5 June 2025.#AD v Iberia, Líneas Aéreas de España, SA Operadora Unipersonal.#Request for a preliminary ruling from the Landgericht Frankfurt am Main.#Reference for a preliminary ruling – International air transport – Montreal Convention – Air carrier liability – Article 19 – Damage occasioned by delay in the carriage by air of passengers, baggage or cargo – Article 31(2) – Timely notice of complaints – Complaint before the date on which the baggage concerned was placed at the disposal of the person entitled to delivery of it.#Case C-292/24.

December 3, 2025 0 Comments

CELEX:62023CJ0726_SUM: Judgment of the Court (First Chamber) of 4 September 2025.#S.C. Arcomet Towercranes S.R.L. v Direcţia Generală Regională a Finanţelor Publice Bucureşti and Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Scope of VAT – Article 2(1)(c) – Concept of ‘supplies of services for consideration’ – Commercial services provided within the same group of companies – Transfer price – Articles 168 and 178 – Right to deduct VAT – Supporting documents.#Case C-726/23.

December 3, 2025 0 Comments

CELEX:62023CJ0782_SUM: Judgment of the Court (Third Chamber) of 15 May 2025.#„Tauritus“ UAB v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling – Customs union – Union Customs Code – Method for determining the customs value – Article 70 – Transaction value – Goods imported on the basis of a provisional purchase price – Definitive price dependent on various factors not known on the date of acceptance of the customs declaration.#Case C-782/23.

December 3, 2025 0 Comments

CELEX:62024CJ0330_SUM: Judgment of the Court (Seventh Chamber) of 30 April 2025.#Celní jednatelství Zelinka s. r. o. v Generální ředitelství cel.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Union Customs Code – Article 116(7) – Reinstatement of the customs debt – Concept of repayment granted ‘in error’ – Incorrect tariff classification.#Case C-330/24.

December 3, 2025 0 Comments

CELEX:62023CJ0605_SUM: Judgment of the Court (First Chamber) of 3 July 2025.#„Ati-19“ EOOD v Nachalnik na otdel „Operativni deynosti“ – Sofia v Glavna direktsia „Fiskalen kontrol“ pri Tsentralno upravlenie na Natsionalna agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad - Blagoevgrad.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Article 47, first paragraph, of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Coercive administrative measure of sealing business premises – Application for suspension – Limited judicial review.#Case C-605/23.

December 3, 2025 0 Comments

CELEX:62024CJ0535_SUM: Judgment of the Court (Seventh Chamber) of 2 October 2025.#„Svilosa“ AD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Veliko Tarnovo.#Request for a preliminary ruling from the Administrativen sad Veliko Tarnovo.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Article 24(1) – Supply of services – Article 26(1)(b) – Supply of services free of charge that are to be treated as a supply of services for consideration – Debt recovery – Debt recovery in favour of a third party.#Case C-535/24.

December 3, 2025 0 Comments

CELEX:62021TJ0360_EXT: Judgment of the General Court (Eighth Chamber, Extended Composition) of 29 May 2024 (Extracts).#Portigon AG v Single Resolution Board.#Economic and monetary union – Banking union – Single resolution mechanism for credit institutions and certain investment firms (SRM) – Single Resolution Fund (SRF) – Decision of the SRB on the calculation of the 2021 ex ante contributions – Plea of illegality – Legal basis of Regulation No 806/2014 – Article 114 TFEU – Equal treatment – Commission’s margin of discretion – SRB’s margin of discretion – Duty to state reasons.#Case T-360/21.

December 3, 2025 0 Comments
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