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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:62023CJ0137: Judgment of the Court (Fifth Chamber) of 13 March 2025.#X v Staatssecretaris van Financiën.#Reference for a preliminary ruling – Taxation – Excise duties – Directive 2003/96/EC – Taxation of energy products and electricity – Exemption of energy products used as fuel – Article 14(1)(c) – Navigation within EU waters – Article 15(1)(f) – Navigation on inland waterways – Directive 95/60/EC – Fiscal marking of gas oils and kerosene – Gas oil, to which fiscal marking has not been applied in accordance with EU law, intended for use for the propulsion of a vessel – Refusal to apply the exemption from payment of excise duty – Principle of proportionality.#Case C-137/23.

March 14, 2025 0 Comments

CELEX:62023CJ0337: Judgment of the Court (Tenth Chamber) of 13 March 2025.##Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Article 4(2), Article 6(1) and Article 7(1) – Point 1(i), (j) and (m) of the Annex to Directive 93/13 – Consumer credit agreements – Term requiring a consumer to conclude a contract of guarantee – Guarantor chosen by the creditor – Exclusion of terms relating to the main subject matter of the contract – Agreement which is ancillary to a credit agreement – Powers of the national court – Order for payment procedure – Directive 2005/29/EC – Unfair commercial practices – Articles 5 and 8 – Annex I – Directive 2008/48/EC – Article 3(g), (i) and (n), Article 10(2), Article 15(2) and Article 23 – Linked cr

March 14, 2025 0 Comments

CELEX:62023CJ0137_RES: Judgment of the Court (Fifth Chamber) of 13 March 2025.#X v Staatssecretaris van Financiën.#Reference for a preliminary ruling – Taxation – Excise duties – Directive 2003/96/EC – Taxation of energy products and electricity – Exemption of energy products used as fuel – Article 14(1)(c) – Navigation within EU waters – Article 15(1)(f) – Navigation on inland waterways – Directive 95/60/EC – Fiscal marking of gas oils and kerosene – Gas oil, to which fiscal marking has not been applied in accordance with EU law, intended for use for the propulsion of a vessel – Refusal to apply the exemption from payment of excise duty – Principle of proportionality.#Case C-137/23.

March 14, 2025 0 Comments

CELEX:62024CC0038: Opinion of Advocate General Rantos delivered on 13 March 2025.###

March 14, 2025 0 Comments

CELEX:62022CJ0266: Judgment of the Court (Fourth Chamber) of 13 March 2025.#CRRC Qingdao Sifang CO LTD and Astra Vagoane Călători S.A. v Autoritatea pentru Reformă Feroviară and Alstom Ferroviaria S.P.A.#Reference for a preliminary ruling – Public procurement in the European Union – Directive 2014/24/EU – Article 25 – Economic operators of a third country which has not concluded an international agreement with the European Union which guarantees access to public procurement in a reciprocal and equal manner – No right for those economic operators to ‘no less favourable treatment’ – Exclusion of such an economic operator from a public procurement procedure, pursuant to national legislation – Exclusive competence of the European Union.#Case C-266/22.

March 14, 2025 0 Comments

CELEX:62023CJ0746: Judgment of the Court (Third Chamber) of 13 March 2025.#Cividale SpA and Flag Srl v Ministero dello Sviluppo Economico and Others.#References for a preliminary ruling – Aid granted by a Member State – Concept of ‘aid’ – National legislation providing for the grant of a measure in favour of undertakings active in the steel foundries sector in the event of the partial or total closure of their production sites – Financial contribution – Advantage.#Case C-746/23.

March 14, 2025 0 Comments

CELEX:62023CJ0640: Judgment of the Court (Sixth Chamber) of 13 March 2025.#Direcţia Generală Regională a Finanţelor Publice Galaţi - Administraţia Judeţeană a Finanţelor Publice Vrancea and Direcţia Generală de Administrare a Marilor Contribuabili v Greentech S.A.#Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Right to deduct value added tax (VAT) – Sales transaction reclassified by the tax authorities as a transfer of an undertaking falling outside the scope of VAT – Failure to correct the invoice within the limitation period – Impossibility of recovering the VAT paid in respect of that transaction – Principles of effectiveness and fiscal neutrality – Reimbursement of the tax.#Case C-640/23.

March 14, 2025 0 Comments

CELEX:62022CJ0211_SUM: Judgment of the Court (Third Chamber) of 29 June 2023.#Super Bock Bebidas SA and Others v Autoridade da Concorrência.#Request for a preliminary ruling from the Tribunal da Relação de Lisboa.#Reference for a preliminary ruling – Competition – Agreements, decisions and concerted practices – Article 101 TFEU – Vertical agreements – Minimum resale prices fixed by a supplier to its distributors – Concept of ‘restriction of competition by object’ – Concept of ‘agreement’ – Proof of a concurrence of wills between the supplier and its distributors – Practice covering almost the entire territory of a Member State – Effect on trade between Member States – Regulation (EC) No 2790/1999 and Regulation (EU) No 330/2010 – Hardcore restriction.#Case C-211/22.

March 14, 2025 0 Comments

CELEX:62022CJ0209_SUM: Judgment of the Court (Fourth Chamber) of 7 September 2023.#Criminal proceedings against.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Right to information in criminal proceedings – Directive 2012/13/EU – Right of access to a lawyer in criminal proceedings – Directive 2013/48/EU – Scope – National legislation which does not refer to the concept of a suspect – Preliminary stage of the criminal proceedings – Coercive measure of personal search and seizure – Retrospective authorisation by the court having jurisdiction – Lack of judicial review of measures to obtain evidence – Articles 47 and 48 of the Charter of Fundamental Rights of the European Union – Effective exercise of the rights of defence of suspects and of accused persons dur

March 14, 2025 0 Comments

Osnovne informacije na začetku podjetniške poti - fizične osebe z dejavnostjo

March 14, 2025 0 Comments

Osnovne informacije na začetku podjetniške poti - pravne osebe

March 14, 2025 0 Comments

CELEX:32025D01688: Council Decision of 11 March 2025 appointing three representatives of Member States as alternate members of the Management Board of the European Food Safety Authority

March 14, 2025 0 Comments

CELEX:32025D0492: Council Decision (Euratom) 2025/492 of 18 February 2025 approving a Commission regulation on the application of Euratom safeguards

March 14, 2025 0 Comments

CELEX:32024R0568R(02): Corrigendum to Regulation (EU) 2024/568 of the European Parliament and of the Council of 7 February 2024 on fees and charges payable to the European Medicines Agency, amending Regulations (EU) 2017/745 and (EU) 2022/123 of the European Parliament and of the Council and repealing Regulation (EU) No 658/2014 of the European Parliament and of the Council and Council Regulation (EC) No 297/95 (OJ L, 2024/568, 14.2.2024)

March 14, 2025 0 Comments

CELEX:32019R0834R(04)

The corrigendum does not concern the English version.
March 14, 2025 0 Comments

CELEX:32025D0504: Council Decision (EU) 2025/504 of 11 March 2025 amending Protocol No 5 on the Statute of the European Investment Bank

March 14, 2025 0 Comments

Upravno sodišče je potrdilo davčno izogibanje pri nakupu lastnih deležev

March 13, 2025 0 Comments

O digitalizaciji in reformi carinskih postopkov

March 13, 2025 0 Comments

CELEX:62022CJ0427_SUM: Judgment of the Court (Sixth Chamber) of 16 November 2023.#Criminal proceedings against BG.#Reference for a preliminary ruling – Economic and monetary policy – Prudential requirements for credit institutions – Regulation (EU) No 575/2013 – Points 1 and 42 of Article 4(1) – Definitions – Concepts of ‘credit institution’ and ‘authorisation’ – Grant of loans without approval.#Case C-427/22.

March 13, 2025 0 Comments

CELEX:62022CJ0653_SUM: Judgment of the Court (Fourth Chamber) of 23 November 2023.#J. P. Mali Kerékpárgyártó és Forgalmazó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Article 42(1) – Obligation on the Member States to provide for effective, proportionate and dissuasive penalties for failure to comply with the customs legislation – Incorrect declaration of the country of origin of the imported goods – National legislation providing for a fine corresponding to 50% of the shortfall in customs duties – Principle of proportionality.#Case C-653/22.

March 13, 2025 0 Comments
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