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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:62024CC0118: Opinion of Advocate General Emiliou delivered on 23 October 2025.###

October 24, 2025 0 Comments

CELEX:62024CJ0429_SUM: Judgment of the Court (Ninth Chamber) of 30 April 2025.#St. Kliment Ohridski Primary Private School EOOD v QX.#Request for a preliminary ruling from the Sofiyski rayonen sad.#Reference for a preliminary ruling – Consumer protection – Directive 2011/83/EU – Concept of ‘consumer’ – Article 2(1) – Concept of ‘service contract’ – Article 2(6) – Enrolment contracts for the schooling of children of compulsory school age – Private education – Article 27 – Inertia selling of services – Compulsory subjects in accordance with national education standards.#Case C-429/24.

October 24, 2025 0 Comments

CELEX:62024CJ0164_SUM: Judgment of the Court (Tenth Chamber) of 3 April 2025.#Cityland EOOD 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 – Common system of value added tax – Directive 2006/112/EC – Persistent failure to comply with tax obligations – Removal of the taxable person from the value added tax (VAT) identification register – Principle of proportionality.#Case C-164/24.

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CELEX:62024CC0242: Opinion of Advocate General Spielmann delivered on 23 October 2025.###

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CELEX:62025TO0068(01):           Ordonnance du président du Tribunal du 22 octobre 2025.#Fundación Alianza por los Derechos, la Igualdad y la Solidaridad Internacional contre Commission européenne.#Référé – Rejet du recours principal – Non-lieu à statuer.#Affaire T-68/25 R.

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October 24, 2025 0 Comments

CELEX:62023CJ0744: Judgment of the Court (First Chamber) of 23 October 2025.#Т.P.T. v „Financial Bulgaria“ EOOD.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Transactions subject to VAT – Article 2(1)(c) – Supply of services for consideration – Article 9(1) – Taxable person – Legal assistance provided free of charge by a lawyer to a party in legal proceedings – Payment of that lawyer’s fees by the unsuccessful opposing party.#Case C-744/23.

October 24, 2025 0 Comments

CELEX:62023CJ0466_SUM: 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.

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CELEX:62023CJ0464_SUM: 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-465/23 P, C-467/23 P, C-468/23 P and C-470/23 P.

October 24, 2025 0 Comments

CELEX:62023TJ0295: Judgment of the General Court (Ninth Chamber) of 15 October 2025 (Extracts).#WU v European Union Agency for Criminal Justice Cooperation.#Cases T-295/23 and T-1176/23.

October 24, 2025 0 Comments

CELEX:62024CJ0087_RES: Judgment of the Court (Fourth Chamber) of 23 October 2025.#AS „Gaso” and AS „Conexus Baltic Grid” v Sabiedrisko pakalpojumu regulēšanas komisija.#Reference for a preliminary ruling – Approximation of laws – Natural gas – Directive 2009/73/EC – Article 41(8) – Concept of an ‘appropriate incentive’ – Regulation (EC) No 715/2009 – Article 13(1) – Concept of an ‘appropriate return on investments’ – Transmission and distribution networks – Storage facility – Criteria to be taken into account for setting natural gas transmission and distribution tariffs fixed by the national regulatory authority – Rate of return on capital – Obligation of consistent interpretation – Obligation to state reasons.#Case C-87/24.

October 24, 2025 0 Comments

CELEX:62024CJ0221_RES: Judgment of the Court (First Chamber) of 23 October 2025.#Naturvårdsverket v UQ and IC.#References for a preliminary ruling – Environment – Waste – Regulation (EC) No 1013/2006 – Article 24(2) – Shipment – Take-back when a shipment is illegal – Take-back of the waste by the competent authority of dispatch – Obligation or possibility for that authority to recover or dispose of the waste despite opposition by the initial dispatcher – Article 17(1) of the Charter of Fundamental Rights of the European Union – Right to property – Validity.#Joined Cases C-221/24 and C-222/24.

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CELEX:62024CJ0200_SUM: Judgment of the Court (Ninth Chamber) of 19 June 2025.#European Commission v Republic of Poland.#Failure of a Member State to fulfil obligations – Article 49 TFEU – Freedom of establishment – Article 56 TFEU – Freedom to provide services – Directive 2000/31/EC – Electronic commerce – Article 8(1) – Commercial communications service provided by a member of a regulated profession – National legislation prohibiting advertising for pharmacies and pharmaceutical outlets as well as for the activities thereof – Restriction – Whether justified – Protection of public health.#Case C-200/24.

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CELEX:62024TJ0323_INF: Judgment of the General Court (First Chamber) of 14 May 2025.#Visable v European Union Intellectual Property Office.#Case T-323/24.

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CELEX:62024TJ0282_INF: Judgment of the General Court (First Chamber) of 14 May 2025.#Sumol + Compal Marcas, SA v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU word mark IT’S B – Earlier national figurative mark B! – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-282/24.

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CELEX:62024TJ0004_INF: Judgment of the General Court (Tenth Chamber) of 14 May 2025.#LA v European Commission.#Case T-4/24.

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CELEX:62024CJ0125_SUM: Judgment of the Court (Sixth Chamber) of 12 June 2025.#AA v Allmänna ombudet hos Tullverket.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – VAT exemption – Article 143(1)(e) – Reimportation of goods – Condition relating to exemption from customs duty on the importation of returned goods – Regulation (EU) No 952/2013 – Article 86(6) and Article 203 – Incurrence of a customs debt as a result of failure to comply with a formal obligation laid down in the customs legislation – Cases where such a debt is incurred.#Case C-125/24.

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CELEX:62024CJ0419_SUM: Judgment of the Court (Tenth Chamber) of 19 June 2025.#Société Nouvelle de l’Hôtel Plaza SAS v YG and Pôle emploi.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling – Social policy – Directive 98/59/EC – Collective redundancies – Article 1(1), first subparagraph, (a) – Concept of ‘workers normally employed’ – Workers supplied by an external undertaking under a contract for the provision of services – Method of calculating the number of those workers in the establishment – No specific obligation imposed by that directive in respect of a situation such as that at issue in the main proceedings – Inapplicability of that directive – Lack of jurisdiction of the Court.#Case C-419/24.

October 24, 2025 0 Comments

CELEX:62023CJ0554_SUM: Judgment of the Court (Third Chamber) of 30 April 2025.#Fertilizers Europe and European Commission v AO Nevinnomysskiy Azot and AO Novomoskovskaya Aktsionernaya Kompania NAK "Azot".#Appeal – Dumping – Imports of ammonium nitrate originating in Russia – Definitive anti-dumping duties – Article 11(2) of Regulation (EU) 2016/1036 – Request for an expiry review of anti-dumping measures – Time limit laid down in that provision for making such a request – Sufficiency of the evidence – Information submitted after the expiry of that time limit.#Joined Cases C-554/23 P and C-568/23 P.

October 24, 2025 0 Comments

CELEX:62023CJ0602_SUM: Judgment of the Court (First Chamber) of 30 April 2025.#Finanzamt für Großbetriebe v Franklin Mutual Series Funds - Franklin Mutual European Fund.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Free movement of capital – Restrictions – Tax on income from capital – Undertaking for collective investment in transferable securities (UCITS) – Legal personality – National legislation providing that UCITS do not have legal personality – Tax transparency of UCITS – Tax treatment of foreign undertakings that are comparable to UCITS but that have legal personality – Whether a cross-border situation is comparable to a domestic situation.#Case C-602/23.

October 24, 2025 0 Comments

CELEX:62024CC0224: Opinion of Advocate General Emiliou delivered on 23 October 2025.###

October 24, 2025 0 Comments
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