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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:32022L2523R(06):           Rectificatif à la directive (UE) 2022/2523 du Conseil du 14 décembre 2022 visant à assurer un niveau minimum d’imposition mondial pour les groupes d’entreprises multinationales et les groupes nationaux de grande envergure dans l’Union (JO L 328 du 22.12.2022)

The corrigendum does not concern the English version.
May 26, 2026 0 Comments

CELEX:32026R1165: Regulation (EU) 2026/1165 of the European Parliament and of the Council of 20 May 2026 amending Regulation (EU) No 528/2012 as regards the extension of certain data protection periods (Text with EEA relevance)

May 26, 2026 0 Comments

CELEX:32026D1149: Council Decision (CFSP) 2026/1149 of 26 May 2026 amending Decision (CFSP) 2024/1484 concerning restrictive measures in view of the situation in Russia

May 26, 2026 0 Comments

CELEX:32026R1147: Council Implementing Regulation (EU) 2026/1147 of 26 May 2026 implementing Regulation (EU) 2024/1485 concerning restrictive measures in view of the situation in Russia

May 26, 2026 0 Comments

Osnove za plačilo ter zneski prispevkov za socialno varnost MAJ 2026

May 25, 2026 0 Comments

CELEX:62023CO0565_INF: Order of the Court (Tenth Chamber) of 16 December 2025.#AF v Cofidis Magyarországi Fióktelepe.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Case C-565/23.

May 24, 2026 0 Comments

CELEX:62024CO0491_INF: Order of the Court (Tenth Chamber) of 18 December 2025.#Autorità Garante della Concorrenza e del Mercato (AGCM) v Amazon Italia Services Srl and Others.#Request for a preliminary ruling from the Consiglio di Stato.#Case C-491/24.

May 24, 2026 0 Comments

CELEX:62024TJ0542_INF: Judgment of the General Court (Tenth Chamber) of 8 October 2025.#FW and Others v European External Action Service.#Case T-542/24.

May 23, 2026 0 Comments

CELEX:62023TJ0384_INF: Judgment of the General Court (Ninth Chamber) of 19 November 2025.#OQ v European Commission.#Case T-384/23.

May 23, 2026 0 Comments

CELEX:62025TO0169_INF: Order of the General Court (Fourth Chamber) of 18 February 2026.#Cosmetics Europe - The Personal Care Association v European Parliament and Council of the European Union.#Action for annulment – Environment – Urban wastewater treatment – Articles 9 and 10 of, and Annex III to, Directive (EU) 2024/3019 – Extended producer responsibility for medicinal products for human use and cosmetic products – Standing to bring proceedings – Lack of individual concern – Inadmissibility.#Case T-169/25.

May 23, 2026 0 Comments

CELEX:62025TJ0266_INF: Judgment of the General Court (Sixth Chamber) of 21 January 2026.#HTG GmbH v European Union Intellectual Property Office.#Case T-266/25.

May 23, 2026 0 Comments

CELEX:62025TJ0298_INF: Judgment of the General Court (Second Chamber) of 25 February 2026.#PFP Monaco v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU word mark BRAMANI – Earlier EU word mark BRAHMA – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-298/25.

May 23, 2026 0 Comments

CELEX:62025TJ0437_INF: Judgment of the General Court (Second Chamber) of 25 February 2026.#Empreinte v European Union Intellectual Property Office.#Case T-437/25.

May 23, 2026 0 Comments

UPRS Sodba II U 105/2024-11

Izkaz višine stroškov ne predstavlja nemogoče zahteve, saj bi tožnik, ki očitno meni, da blagajniški prejemki obstajajo, le-te lahko pridobil na isti način kot organ in s tem izkazal višino stroškov in investicij, ki naj bi jih plačal sam. Tožnik tega ni storil, prav tako pa ni pojasnil zakaj tega ne more storiti (denimo, da je poskušal pridobiti izpiske, pa mu jih družba ni posredovala ipd.). Ob tem pa niti ZDavP-2 niti ZUS-1 ne vsebujeta dokaznega pravila (in dubio), ki bi v primeru nejasnosti omogočal izid ugotovitve dejstev v korist ene od strank.
May 22, 2026 0 Comments

CELEX:62024CJ0080_SUM: Judgment of the Court (Fourth Chamber) of 9 October 2025.#Zwrotybankowe.pl sp. z o.o. v Powszechna Kasa Oszczędności Bank Polski S.A.#Request for a preliminary ruling from the Sąd Rejonowy dla Warszawy - Śródmieścia w Warszawie.#Reference for a preliminary ruling – Credit agreements for consumers – Directive 2008/48/EC – Article 22(2) – Imperative nature of that directive – Assignment to a third party by a consumer of his or her claim against a bank – Directive 93/13/EEC – Article 6(1) – Article 7(1) – Unfair terms in consumer contracts – Examination by a national court of its own motion of the unfairness of the terms in a claim assignment agreement which is not subject to an ongoing dispute before that court.#Case C-80/24.

May 22, 2026 0 Comments

CELEX:62025CO0597_INF: Order of the Court of 19 January 2026.#Kurt Hesse v European Union Intellectual Property Office.#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 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-597/25 P.

May 22, 2026 0 Comments

CELEX:62025CO0753_INF: 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 22, 2026 0 Comments

CELEX:62024CJ0525_SUM: Judgment of the Court (Sixth Chamber) of 27 November 2025.#Santander Renta Variable España Pensiones, Fondo de Pensiones v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Taxation – Corporation tax on dividends – Legal person governed by Spanish law, taxable person not resident in Portugal – Withholding tax – Exemption – Standard of proof – Certificate attesting that the conditions for exemption are satisfied – Article 65 TFEU – Overriding reasons in the public interest – Effectiveness of fiscal supervision – Effective collection of tax – Cooperation and mutual assistance between the

May 22, 2026 0 Comments

CELEX:62024CJ0588_SUM: Judgment of the Court (Tenth Chamber) of 15 January 2026.#Imballaggi Piemontesi Srl v Autorità Garante della Concorrenza e del Mercato (AGCM).#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Competition – Article 101 TFEU – Prohibition of restrictive practices – Procedures for infringement of the rules of competition law conducted by the national competition authorities – Compliance with a reasonable time limit – Time limit for closure of the investigation stage of the infringement proceedings – National legislation allowing the national competition authority unilaterally to postpone that time limit on account of circumstances which lead to an extension of the subject matter of those proceedings or of the number of u

May 22, 2026 0 Comments

CELEX:62023CO0426_INF: Order of the Court (Seventh Chamber) of 24 March 2026.#D. D. and B. Zh. v „Financial Bulgaria“ EOOD.#Request for a preliminary ruling from the Sofiyski rayonen sad.#Case C-426/23.

May 22, 2026 0 Comments
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