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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:32026D1084: Council Decision (CFSP) 2026/1084 of 12 May 2026 amending Decision (CFSP) 2021/1143 on a European Union Military Assistance Mission in Mozambique (EUMAM Mozambique)

May 13, 2026 0 Comments

CELEX:32024R1991R(05):           Berichtigung der Verordnung (EU) 2024/1991 des Europäischen Parlaments und des Rates vom 24. Juni 2024 über die Wiederherstellung der Natur und zur Änderung der Verordnung (EU) 2022/869 (ABl. L, 2024/1991, 29.7.2024)

The corrigendum does not concern the English version.
May 13, 2026 0 Comments

CELEX:62025CO0753: Order of the Court of 14 April 2026.#Industria de Diseño Textil, SA v Ffauf Italia SpA.#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 that an appeal be allowed to proceed 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-753/25 P.

May 12, 2026 0 Comments

CELEX:62024CJ0353_SUM: Judgment of the Court (Seventh Chamber) of 18 December 2025.#SIA „EUROPARK LATVIA” and SKIDATA GmbH v Valsts ieņēmumu dienests.#Request for a preliminary ruling from the Administratīvā rajona tiesa.#Reference for a preliminary ruling – Industrial policy – Information procedure in the field of technical standards and regulations and of rules on Information Society services – Directive (EU) 2015/1535 – Concept of ‘technical regulation’ – National rule requiring the provision of the source code of software registered in the database of the tax authority to a body responsible for assessing the conformity of fiscal technical requirements – Article 34 TFEU – Measure having equivalent effect to a quantitative restriction on imports – Principle of proportionality.#Case C-353

May 12, 2026 0 Comments

CELEX:62023CJ0797:           Arrêt de la Cour (grande chambre) du 12 mai 2026.#Meta Platforms Ireland Limited contre Autorità per le Garanzie nelle Comunicazioni.#Renvoi préjudiciel – Propriété intellectuelle – Droit d’auteur et droits voisins – Directive (UE) 2019/790 – Article 15 – Protection des publications de presse en ce qui concerne les utilisations en ligne – Réglementation nationale prévoyant le droit pour les éditeurs de ces publications à une “compensation équitable” – Obligations imposées aux fournisseurs de services de la société de l’information – Pouvoirs conférés à une autorité administrative indépendante – Charte des droits fondamentaux de l’Union européenne – Article 16 – Liberté d’entreprise – Limitation de l’exercice de cette liberté – Article 52, paragraphe 1 – Justif

This document does not exist in English.
May 12, 2026 0 Comments

CELEX:62023CJ0797_RES:           Arrêt de la Cour (grande chambre) du 12 mai 2026.#Meta Platforms Ireland Limited contre Autorità per le Garanzie nelle Comunicazioni.#Renvoi préjudiciel – Propriété intellectuelle – Droit d’auteur et droits voisins – Directive (UE) 2019/790 – Article 15 – Protection des publications de presse en ce qui concerne les utilisations en ligne – Réglementation nationale prévoyant le droit pour les éditeurs de ces publications à une “compensation équitable” – Obligations imposées aux fournisseurs de services de la société de l’information – Pouvoirs conférés à une autorité administrative indépendante – Charte des droits fondamentaux de l’Union européenne – Article 16 – Liberté d’entreprise – Limitation de l’exercice de cette liberté – Article 52, paragraphe 1 – Ju

This document does not exist in English.
May 12, 2026 0 Comments

CELEX:62024TJ0653_SUM: Judgment of the General Court (Chamber giving preliminary rulings) of 28 January 2026.#Accorinvest and Société générale v Ministre de l'Économie, des Finances et de la Souveraineté industrielle et numérique.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Taxation – Excise duties – Other indirect taxes on excise goods – Article 1(2) of Directive 2008/118/EC – Concept of ‘other indirect tax’ – Tariff-based contribution on electricity transmission and distribution services – Passing on the tax to the consumer – Direct and inseverable link between the tax and the consumption of electricity.#Case T-653/24.

May 12, 2026 0 Comments

CELEX:62025CO0883:           Ordonnance de la Cour (septième chambre) du 4 mai 2026.#María del Pilar Galindo Giralt contre Royaume d'Espagne.#Recours introduit par une personne physique contre un État membre – Article 53, paragraphe 2, du règlement de procédure de la Cour – Incompétence manifeste de la Cour.#Affaire C-883/25.

This document does not exist in English.
May 12, 2026 0 Comments

CELEX:62024CJ0822_SUM: Judgment of the Court (Eighth Chamber) of 15 January 2026.#bluechip Computer Aktiengesellschaft v Zentralstelle für private Überspielungsrechte (ZPÜ).#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Copyright and related rights – Harmonisation of certain aspects of copyright and related rights in the information society – Directive 2001/29/EC – Article 2 – Reproduction right – Article 5 – Exceptions and limitations – Fair compensation for private copying – National legislation providing for payment of such compensation by manufacturers, importers and traders of storage media that may be used for making reproductions and are intended for commercial end users – Obligation based on the rebuttable presumption that use of

May 12, 2026 0 Comments

Nova poslovna pravila v sistemu SIAIS2 za vrsto transakcije 34

Prvo poslovno pravilo se nanaša na podatek PE 14 10 000 000 (prejšnja oznaka PE 4/16) in bo preverjalo pravilnost vpisa metode vrednotenja. V primeru, ko bo pri vrsti transakcije 34 vpisana metoda vrednotenja s šifro 1, sistem oddaje carinske deklaracije ne bo dovolil. Poslovno pravilo bo uvedeno s stopnjo napake 8, kar predstavlja najvišjo stopnjo napake v sistemu SIAIS2. 

Pri navedeni vrsti transakcije bo zato potrebno uporabiti eno izmed metod vrednotenja s šiframi 2, 3, 4, 5 ali 6. Ob uporabi teh metod vrednotenja bo obvezna tudi priložitev ustrezne dokumentacije, iz katere bo razvidna podlaga za določitev carinske vrednosti blaga, na kar vas bo opozorilo drugo poslovno pravilo s stopnjo napake 7. 

Prosimo vas, da navedene spremembe upoštevate od 18. maja 2026 dalje.

May 12, 2026 0 Comments

Nova poslovna pravila v sistemu SIAIS2 za vrsto transakcije 34

Prvo poslovno pravilo se nanaša na podatek PE 14 10 000 000 (prejšnja oznaka PE 4/16) in bo preverjalo pravilnost vpisa metode vrednotenja. V primeru, ko bo pri vrsti transakcije 34 vpisana metoda vrednotenja s šifro 1, sistem oddaje carinske deklaracije ne bo dovolil. Poslovno pravilo bo uvedeno s stopnjo napake 8, kar predstavlja najvišjo stopnjo napake v sistemu SIAIS2. 

Pri navedeni vrsti transakcije bo zato potrebno uporabiti eno izmed metod vrednotenja s šiframi 2, 3, 4, 5 ali 6. Ob uporabi teh metod vrednotenja bo obvezna tudi priložitev ustrezne dokumentacije, iz katere bo razvidna podlaga za določitev carinske vrednosti blaga, na kar vas bo opozorilo drugo poslovno pravilo s stopnjo napake 7. 

Prosimo vas, da navedene spremembe upoštevate od 18. maja 2026 dalje.

May 12, 2026 0 Comments

Motnje pri davčnem potrjevanju računov, 12. 5. 2026

V torek, 12. 5. 2026, med 22.00 in 23.00 bo moteno delovanje sistema za davčno potrjevanje računov zaradi tehničnega vzdrževanja. 

 

May 12, 2026 0 Comments

Motnje pri davčnem potrjevanju računov, 12. 5. 2026

V torek, 12. 5. 2026, med 22.00 in 23.00 bo moteno delovanje sistema za davčno potrjevanje računov zaradi tehničnega vzdrževanja. 

 

May 12, 2026 0 Comments

CELEX:32026R1078: Council Implementing Regulation (EU) 2026/1078 of 11 May 2026 implementing Regulation (EU) 2019/796 concerning restrictive measures against cyber-attacks threatening the Union or its Member States

May 12, 2026 0 Comments

CELEX:32026D1067: Council Decision (EU) 2026/1067 of 27 April 2026 on the position to be taken on behalf of the European Union within the Marine Environment Protection Committee (MEPC) of the International Maritime Organization (IMO) at its 84th session

May 12, 2026 0 Comments

CELEX:32026D1087: Council Decision (EU) 2026/1087 of 11 May 2026 repealing Decision 2011/523/EU partially suspending the application of the Cooperation Agreement between the European Economic Community and the Syrian Arab Republic

May 12, 2026 0 Comments

CELEX:32026D1079: Council Decision (CFSP) 2026/1079 of 11 May 2026 amending Decision (CFSP) 2019/797 concerning restrictive measures against cyber-attacks threatening the Union or its Member States

May 12, 2026 0 Comments

CELEX:32022R2065R(10)

The corrigendum does not concern the English version.
May 12, 2026 0 Comments

CELEX:32014L0024R(20)

The corrigendum does not concern the English version.
May 12, 2026 0 Comments

CELEX:32026D1070: Council Decision (EU) 2026/1070 of 5 May 2026 on the position to be taken on behalf of the European Union within the CETA Joint Committee established under the Comprehensive Economic and Trade Agreement (CETA) between Canada, of the one part, and the European Union and its Member States, of the other part, as regards the inclusion of active pharmaceutical ingredients as medicinal products or drugs listed in paragraph 2 of Annex 1 to the Protocol on the mutual recognition of the compliance and enforcement programme regarding good manufacturing practices for pharmaceutical products

May 12, 2026 0 Comments
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