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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.


 

Tehnične težave pri izpisu dokumentov REK-O v formatih .XML in .PDF

Zaznana je bila tehnična napaka pri izpisu oziroma izvozu določenih dokumentov REK O v formatih .XML in .PDF, zaradi katere se ne izpišejo vse analitike.
Izpis analitik v formatu .CSV deluje.
Napako že aktivno odpravljamo. 

February 25, 2026 0 Comments

CELEX:32008R1008R(03)

The corrigendum does not concern the English version.
February 25, 2026 0 Comments

CELEX:32025D0391R(03)

The corrigendum does not concern the English version.
February 25, 2026 0 Comments

CELEX:32023D0911R(01)

The corrigendum does not concern the English version.
February 25, 2026 0 Comments

CELEX:32004L0038R(14)

The corrigendum does not concern the English version.
February 25, 2026 0 Comments

Prijavljeno delo koristi vsem – ELA začenja kampanjo po vsej EU

February 24, 2026 0 Comments

CELEX:62025CO0257_SUM: Order of the Court (Seventh Chamber) of 8 December 2025.#B.V. v I.J.#Request for a preliminary ruling from the Tribunalul Neamţ.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Judges’ retirement pensions – Basis of calculation – No account taken of posting allowance – Exclusion for reasons linked to requirements to eliminate a government deficit – Article 2 TEU – Second subparagraph of Article 19(1) TEU – Principle of judicial independence – Powers of the Member States’ legislature and executive to reduce judges’ remuneration – Conditions.#Case C-257/25.

February 24, 2026 0 Comments

CELEX:62024CJ0184_SUM: Judgment of the Court (Fifth Chamber) of 18 December 2025.#AF, en son nom propre et en qualité de personne exerçant la responsabilité parentale sur l’enfant mineur BF v Ministero dell’Interno - U.T.G. - Prefettura di Milano.#Request for a preliminary ruling from the Tribunale Amministrativo Regionale per la Lombardia.#Reference for a preliminary ruling – Area of freedom, security and justice – Asylum policy – Directive 2013/33/EU – Applicants for international protection – Article 7 – Place of residence – Article 18 – Material reception conditions – Housing – Accommodation centres – Transfer – Applicant’s refusal – Article 20(1)(a) – Reduction of material reception conditions or withdrawal of that benefit in exceptional and duly justified cases – Abandonment of the p

February 24, 2026 0 Comments

CELEX:62024CJ0234_SUM: Judgment of the Court (Tenth Chamber) of 23 October 2025.#Brose Prievidza spol. s r. o. v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' - Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 138(1) – Directive 2008/9/EC – Article 4(b) – Refund of VAT to taxable persons not established in the Member State of refund – Principal supply and ancillary supply – Artificial splitting of a single supply – No dispatch of the object of the supply.#Case C-234/24.

February 24, 2026 0 Comments

CELEX:62024CJ0746_SUM: Judgment of the Court (Ninth Chamber) of 27 November 2025.#Bank Millennium S.A. v PR.#Request for a preliminary ruling from the Sąd Okręgowy w Warszawie.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Article 6(1) and Article 7(1) – Effects of a finding that a term is unfair – Invalidity of the contract – Action brought by a seller or supplier for restitution of the loan capital paid under an agreement declared invalid – Rules on the award of costs – Different methods of calculating court costs according to the status of the applicant – Principle of effectiveness – Obligation to interpret national law in conformity with EU law.#Case C-746/24.

February 24, 2026 0 Comments

CELEX:62024CJ0203_SUM: Judgment of the Court (Sixth Chamber) of 4 September 2025.#KN v Raad van bestuur van de Sociale verzekeringsbank.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Social security – Migrant workers – Legislation applicable – Regulation (EC) No 883/2004 – Article 13(1) – Regulation (EC) No 987/2009 – Article 14(8) and (10) – Worker normally employed in several Member States – Pursuit of less than 25% of the activity in the Member State of residence – Concept of ‘substantial part of the activity’ – Connecting factors relating to working time and/or remuneration – Consideration of other circumstances – Length of the assessment period – Discretion of the competent institutions.#Case C-203/24.

February 24, 2026 0 Comments

CELEX:62024CJ0422_SUM: Judgment of the Court (First Chamber) of 18 December 2025.#Integritetsskyddsmyndigheten v AB Storstockholms Lokaltrafik.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling – Protection of personal data – Regulation (EU) 2016/679 – Articles 13 and 14 – Scope – Personal data collected by means of body cameras worn by ticket inspectors on public transport – Legal basis for the obligation on the data controller to provide information to the data subject.#Case C-422/24.

February 24, 2026 0 Comments

CELEX:62024CJ0260_SUM: Judgment of the Court (Third Chamber) of 18 December 2025.#« Lukoil Bulgaria » EOOD v Komisia za zashtita na konkurentsiata.#Request for a preliminary ruling from the Administrativen sad Sofia-oblast.#Reference for a preliminary ruling – Competition – Article 102 TFEU – Abuse of a dominant position – Wholesale market for fuel in Bulgaria – Margin squeeze on competitors – Product market definition – Vertically divided market – Taking into account the excise duty regime.#Case C-260/24.

February 24, 2026 0 Comments

CELEX:62024CO0240_SUM: Order of the Court (Ninth Chamber) of 18 December 2025.#Proceedings brought by.#Request for a preliminary ruling from the Notariusz w Krapkowicach Justyna Gawlica - Krapkowice.#Reference for a preliminary ruling – Article 53(2) of the Rules of Procedure of the Court of Justice – Article 267 TFEU – Notary acting as a deputy for another notary – Definition of ‘court or tribunal’ – Judicial cooperation in civil matters – Measures relating to the European Certificate of Succession – Regulation (EU) No 650/2012 – Refusal by a bank to recognise the European Certificate of Succession – Article 71 – Initiation by a notary, of his or her own motion, of the procedure for the withdrawal or modification of the European Certificate of Succession – No exercise of a judicial functi

February 24, 2026 0 Comments

CELEX:62024CJ0659_SUM: Judgment of the Court (Seventh Chamber) of 16 October 2025.#A-GmbH & Co. KG v Hauptzollamt C.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Anti-dumping – Extended anti-dumping duty – Exemption of imports of certain bicycle parts originating in China – Exemption for the importation of small quantities by small-scale operators – Threshold of 300 units per type of essential bicycle parts declared for free circulation by a party or delivered to it.#Case C-659/24.

February 24, 2026 0 Comments

CELEX:62024CJ0325_SUM: Judgment of the Court (Third Chamber) of 18 December 2025.#HG v Procura della Repubblica presso il Tribunale di Firenze.#Request for a preliminary ruling from the Tribunale Ordinario di Firenze.#Reference for a preliminary ruling – Area of freedom, security and justice – Judicial cooperation in criminal matters – Directive 2014/41/EU – European Investigation Order in criminal matters – Article 3 – Material scope – Concept of ‘investigative measure’ – Purpose – Obtaining evidence – Article 10 – Recourse to a different type of investigative measure – Article 11 – Grounds for non-recognition or non-execution – Fundamental rights – Article 22 – Temporary transfer to the issuing State of the person held in custody for the purpose of carrying out an investigative measure –

February 24, 2026 0 Comments

CELEX:62024CJ0323_SUM: Judgment of the Court (Second Chamber) of 18 December 2025.#Deity Shoes, S.L. v Mundorama Confort, S.L. and Stay Design, S.L.#Request for a preliminary ruling from the Juzgado de lo Mercantil de Alicante.#Reference for a preliminary ruling – Intellectual property – Community designs – Regulation (EC) No 6/2002 – Articles 4 to 6 and 14 – Conditions for the protection of a design – Novelty – Individual character – Visual characteristics predetermined by a third party – Freedom of the designer in developing the design – Concept of ‘informed user’ – Influence of features linked to fashion trends.#Case C-323/24.

February 24, 2026 0 Comments

CELEX:62023CJ0580_SUM: Judgment of the Court (First Chamber) of 4 December 2025.#Mio AB and Others v Galleri Mikael & Thomas Asplund Aktiebolag and USM U. Schärer Söhne AG.#Requests for a preliminary ruling from the Svea Hovrätt and Bundesgerichtshof.#References for a preliminary ruling – Harmonisation of certain aspects of copyright and related rights in the information society – Directive 2001/29/EC – Articles 2 to 4 – Reproduction right – Concept of ‘work’ – Copyright protection of works of applied art – Assessment of the originality of subject matter of applied art – Concept of ‘free and creative choices’ – Criteria for the assessment of those choices – Assessment of the infringement of exclusive rights.#Joined Cases C-580/23 and C-795/23.

February 24, 2026 0 Comments

CELEX:62024CO0406_SUM: Order of the Court (Sixth Chamber) of 11 September 2025.#RC v VertretungsNetz.#Request for a preliminary ruling from the Bezirksgericht Linz.#Reference for a preliminary ruling – Principles of EU law – National procedure for appointing a representative for a person with a mental disability – Difficulty in finding an appropriate representative – Doubts as to the judicial nature of the procedure before the body making the reference.#Case C-406/24.

February 24, 2026 0 Comments

CELEX:62023CJ0071_SUM: Judgment of the Court (Fifth Chamber) of 1 August 2025.#French Republic v European Commission.#Appeal – Environment and protection of human health – Regulation (EC) No 1272/2008 – Classification, labelling and packaging of substances and mixtures – Delegated Regulation (EU) 2020/217 – Classification of titanium dioxide in powder form containing 1% or more of particles of a diameter equal to or below 10 μm – Criteria for classification of a substance as carcinogenic – Reliability and acceptability of scientific studies – Calculation of lung overload in particles – ‘Decisive’ nature of a scientific study – Distortion of the evidence – Error of law – Choice of calculation parameters – Particle density – Scientific assessment – Exceeding the limits of judicial review – C

February 24, 2026 0 Comments
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