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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:62023CA0059: Case C-59/23 P: Judgment of the Court (Grand Chamber) of 11 September 2025 – Austria v Commission (Paks II nuclear power station) (Appeal – State aid – Article 107(3)(c) and Article 108 TFEU – Aid planned for the development of two new nuclear reactors at the site at Paks (Hungary) – Direct award of the construction contract – Directive 2014/25/EU – Decision declaring the aid compatible with the internal market subject to compliance with certain commitments – Compliance of the aid with EU law other than State aid law – Object of the aid – Aspects that are inextricably linked to the aid – Parallel conduct of infringement proceedings – Obligation to state reasons)

November 10, 2025 0 Comments

CELEX:62024CA0115: Case C-115/24, Österreichische Zahnärztekammer: Judgment of the Court (Fourth Chamber) of 11 September 2025 (request for a preliminary ruling from the Oberster Gerichtshof – Austria) – UJ v Österreichische Zahnärztekammer (Reference for a preliminary ruling – Public health – Cross-border healthcare – Directive 2011/24/EU – Article 3(d) and (e) – Provision of healthcare through telemedicine – Concept of telemedicine – Cross-border healthcare provided through telemedicine – Complex medical treatment that includes healthcare provided in person and through telemedicine – Member State of treatment – Directive 2000/31/EC – Information society service – Directive 2005/36/EC – Professional qualifications – Freedom to provide services – Scope – Article 56 TFEU)

November 10, 2025 0 Comments

CELEX:62025TN0659: Case T-659/25: Action brought on 26 September 2025 – Nikolaeva v Council

November 10, 2025 0 Comments

CELEX:62024TA0326: Case T-326/24: Judgment of the General Court of 24 September 2025 – Tamasu Butterfly Europa v EUIPO – Domu Brands (BTFY) (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)

November 10, 2025 0 Comments

CELEX:62024TA0415: Case T-415/24: Judgment of the General Court of 24 September 2025 – Cham Wings Airlines v Council (Common foreign and security policy – Restrictive measures taken in view of the situation in Syria – Freezing of funds – Lists of persons, entities and bodies subject to the freezing of funds and economic resources – Maintenance of the applicant’s name on the lists – Concept of association with the Syrian regime – Error of assessment – Obligation to state reasons – Proportionality)

November 10, 2025 0 Comments

CELEX:62025TN0586: Case T-586/25, TD na Mitnitsa Varna: Request for a preliminary ruling from the Administrativen sad Varna (Bulgaria) made on 7 August 2025 – D.P.P. v Direktor na Teritorialna direktsia Mitnitsa Varna; Okrazhna prokuratura Varna

November 10, 2025 0 Comments

CELEX:62024TA0354: Case T-354/24: Judgment of the General Court of 24 September 2025 – Mowi Poland v Commission (Public health – Specific hygiene rules for food of animal origin – Regulation (EC) No 853/2004 – Point 3(e) of the Annex to Delegated Regulation (EU) 2024/1141 – Action for annulment – Locus standi – Interest in bringing proceedings – Admissibility – Concept of frozen product – Lack of consultation with EFSA – Article 13 of Regulation No 853/2004)

November 10, 2025 0 Comments

CELEX:62025TA0033: Case T-33/25: Judgment of the General Court of 24 September 2025 – Quality First v EUIPO (CRAVE NO MORE) (EU trade mark – Application for the EU figurative mark CRAVE NO MORE – Absolute ground for refusal – No distinctive character – Article 7(1)(b) of Regulation (EU) 2017/1001)

November 10, 2025 0 Comments

CELEX:62025TN0635: Case T-635/25: Action brought on 18 September 2025 – Health Labs Care v EUIPO – NP Supplements Monoprosopi (NPhealthLABS +)

November 10, 2025 0 Comments

CELEX:62025TN0608: Case T-608/25: Action brought on 6 September 2025 – Modus v EUIPO – ISIS Papyrus Europe (papyros by Modus)

November 10, 2025 0 Comments

CELEX:62023CA0802: Case C-802/23, MSIG: Judgment of the Court (First Chamber) of 11 September 2025 (request for a preliminary ruling from the Audiencia Nacional – Spain) – Criminal proceedings against MSIG (Reference for a preliminary ruling – Convention implementing the Schengen Agreement – Article 54 – Article 50 of the Charter of Fundamental Rights of the European Union – Principle ne bis in idem – Concept of same acts – Member of a terrorist association found guilty, in a Member State, of involvement in that association with a view to preparing an act of terrorism – Prosecution in another Member State for the same terrorist acts)

November 10, 2025 0 Comments

CELEX:32025D2285: Council Decision (EU) 2025/2285 of 4 November 2025 appointing an alternate member, proposed by the Republic of Austria, of the Committee of the Regions

November 10, 2025 0 Comments

CELEX:32025R2033R(01)

The corrigendum does not concern the English version.
November 10, 2025 0 Comments

CELEX:32024L1760R(02): Corrigendum to Directive (EU) 2024/1760 of the European Parliament and of the Council of 13 June 2024 on corporate sustainability due diligence and amending Directive (EU) 2019/1937 and Regulation (EU) 2023/2859 (OJ L, 2024/1760, 5.7.2024)

November 10, 2025 0 Comments

CELEX:32025D2258: Council Decision (EU) 2025/2258 of 31 October 2025 on the position to be taken on behalf of the European Union at the sixth meeting of the Conference of the Parties to the Minamata Convention on Mercury as regards the adoption of decisions amending Annexes A and B to that Convention on mercury-added products and manufacturing processes in which mercury or mercury compounds are used

November 10, 2025 0 Comments

CELEX:32025D2286: Council Decision (EU) 2025/2286 of 4 November 2025 appointing a member, proposed by the Republic of Finland, of the Committee of the Regions

November 10, 2025 0 Comments

Motnje v delovanju komunikacijskega omrežja - Luka Koper, 8.11.2025

Na območju Luke Koper so od cca. 00:45h, dne 8.11.2025,  zaznane motnje v delovanju komunikacijskega sistema.

Težave so v reševanju in bodo odpravljene v najkrajšem možnem času.

Do odprave težav na lokaciji priporočamo uporabo pom​ožnega postopka​.

Popravek - težave so bile odpravljene ob cca. 1:50h dne 8.11.2025.

November 8, 2025 0 Comments

Motnje v delovanju komunikacijskega omrežja - Luka Koper, 8.11.2025

Na območju Luke Koper so od cca. 00:45h, dne 8.11.2025,  zaznane motnje v delovanju komunikacijskega sistema.

Težave so v reševanju in bodo odpravljene v najkrajšem možnem času.

Do odprave težav na lokaciji priporočamo uporabo pom​ožnega postopka​.

Popravek - težave so bile odpravljene ob cca. 1:50h dne 8.11.2025.

November 8, 2025 0 Comments

UPRS Sklep I U 938/2025-4

Po presoji sodišča je tožnik s stopnjo verjetnosti izkazal, da mu neposredno grozi nelikvidnost ter plačilna nesposobnost ter posledično kapitalska neustreznost zaradi blokade denarnih sredstev in posledično postopek zaradi insolventnosti. Da je to verjetno, tožnik izkazuje z navedbami, ki imajo podlago v bilanci stanja za leto 2024, med drugim s konkretnimi podatki in številkami in zaključki, ki jim sledijo, iz katerih izhaja, da plačila davčne obveznosti ne more izvesti v breme obstoječih takoj likvidnih sredstev in da je potrebno unovčevanje drugih kratkoročnih in dolgoročnih sredstev ali zadolževanje. Ker hkrati ne bo imel denarnih sredstev, tožnik ne bo zmožen pravočasno plačevati obveznosti daljše obdobje, kar lahko povzroči kratkoročno in dolgoročno plačilno nesposobnost in trajno nelikvidnost in posledično postopek zaradi insolventnosti.
November 7, 2025 0 Comments

UPRS Sodba I U 1040/2022-16

Kolikor se prodajalka odloči, da bo kupnina nižja od dejanskega prirasta vrednosti, navedeno ne more vplivati na obdavčitev, saj na podlagi zakonskih določb ZDoh-2, ki urejajo obdavčitev odsvojitve kapitala (92. člen, 97. člen, 98. člen, 99. člen, 101. člen, 102. člen in 104. člen ZDoh-2) ni mogoče sklepati, da je višina prejete kupnine ali način izplačila kupnine lahko dejavnik, ki vpliva na višino davčne osnove. Odločitev za odsvojitev poslovnega deleža in s tem tudi prirasta vrednosti po bistveno nižji vrednosti kot je tržna vrednost in za nesorazmerno kupnino, sodi v sfero gospodarske svobode pogodbenih strank, torej tudi davčnega zavezanca in njegovega razpolaganja s premoženjem. Vendar pa lahko davčni organ poseže v pogodbeno avtonomijo davčnih zavezancev za odmero davka in ugotavlja dejansko stanje za obdavčitev po ekonomski vsebini, kar pomeni, da ni vezan na višino kupnine, kot so jo kapitalu (odsvojenemu poslovnemu deležu) določile pogodbene...
November 7, 2025 0 Comments
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