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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:62023TJ0291: Judgment of the General Court (Seventh Chamber) of 15 October 2025.#MeSoFa Vermögensverwaltungs AG, anciennement Sber Vermögensverwaltungs AG v Single Resolution Board.#Access to documents – Regulation (EC) No 1049/2001 – Documents concerning the adoption by the Single Resolution Board (SRB) of a resolution scheme for Sberbank banka d.d. – Decisions of the SRB Appeal Panel concerning confirmatory decisions of the SRB refusing access – Partial refusal of access – Exception relating to the protection of the financial, monetary or economic policy of the European Union or of a Member State – Fourth indent of Article 4(1)(a) of Regulation No 1049/2001 – Exception relating to the protection of the commercial interests of a third party – First indent of Article 4(2) of Regulati

October 15, 2025 0 Comments

CELEX:62025TJ0235: Judgment of the General Court (First Chamber) of 15 October 2025.#Galina Evgenyevna Pumpyanskaya v Council of the European Union.#Common foreign and security policy – Restrictive measures adopted in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – Freezing of funds – List of persons, entities and bodies subject to the freezing of funds and economic resources – Maintenance of the applicant’s name on the list – Concept of ‘benefiting from leading businesspersons operating in Russia’ – Article 2(1)(g) of Directive 2014/145 – Article 3(1)(g) of Regulation (EU) No 269/2014 – Error of assessment.#Case T-235/25.

October 15, 2025 0 Comments

Finančna uprava je skupaj s Fakulteto za upravo začela s projektom mikrodokazil

October 15, 2025 0 Comments

CELEX:32025R2082: Regulation (EU) 2025/2082 of the European Parliament and of the Council of 8 October 2025 amending Regulation (EU) 2018/1727 as regards the extension of the timeframe for the establishment of the Eurojust case management system

October 15, 2025 0 Comments

CELEX:32025R0038R(02)

The corrigendum does not concern the English version.
October 15, 2025 0 Comments

CELEX:32008R1272R(20)

The corrigendum does not concern the English version.
October 15, 2025 0 Comments

CELEX:32025D05609: Council Decision of 10 October 2025 appointing members and alternate members of the Advisory Committee for the Coordination of Social Security Systems

October 15, 2025 0 Comments

CELEX:32025D2090: Council Decision (EU) 2025/2090 of 10 October 2025 on the position to be taken on behalf of the European Union within the International Civil Aviation Organization as regards the notification of differences between Union law and the Second Edition of the International Standards and Recommended Practices on Environmental Protection – Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA)

October 15, 2025 0 Comments

UPRS Sodba III U 46/2021-31

Prvostopenjski organ je tožniku utemeljeno odmeril in naložil v plačilo zbornični prispevek za leto 2019. Pristojni organ lahko sprejme zaključek o obveznem članstvu fizične osebe v KGZS, če ugotovi, da je ta oseba lastnik kmetijskih in gozdnih zemljišč, katerih katastrski dohodek, ugotovljen po ZUKD-2, dosega z ZKGZ predpisano višino, in na ta zaključek opre odločbo o odmeri zborničnega prispevka, ki se izda na podlagi 25.b člena ZKGZ. Sodna praksa Upravnega sodišča v zvezi z vprašanjem, ali je dejansko opravljanje kmetijske oziroma gozdarske dejavnosti glede na prvo alinejo prvega odstavka 9. člena ZKGZ relevantno pravno dejstvo v postopku odmere zborničnega prispevka, ni bila vedno povsem enotna. V sodbah U 1670/2002 z dne 2. 9. 2004 in U 1726/2009 z dne 6. 7. 2010 je sodišče zavzelo stališče, da je treba ugotavljati dejansko opravljanje kmetijske oziroma gozdarske dejavnosti. Vendar pa je nato od tega stališča odstopilo in sprejelo drugačno...
October 14, 2025 0 Comments

UPRS Sodba I U 1471/2021-9

V obravnavani zadevi je pomembno, ali je toženka obveznost tožnice ugotovila upoštevaje mešano odpadno embalažo, za katero velja skupno izpolnjevanje obveznosti PRO, tj., ali je iz skupne količine pri izvajalcu javne službe od 1. 1. 2021 do 31. 1. 2021 zbrane mešane odpadne embalaže, izključena mešana odpadna embalaža tistih proizvajalcev, za katere je z Uredbo obveznost PRO izključena in je zato niso prenesli na DROE. Prav tako je pomembno, ali je bila celotna količina zbrana v mesecu januarju 2021, saj je v letu 2020 za odvoz s strani DROE neprevzete odpadne embalaže veljal 100.a člen ZUIZEOP, po katerem stroške ravnanja s to odpadno embalažo plača RS. Obrazložitev izpodbijane odločbe je tako pomanjkljiva, da ni mogoče preizkusiti, ali so količine odpadne embalaže, za katero velja skupno izpolnjevanje obveznosti PRO, in količine, ki bi jih v tem obdobju morala prevzeti tožnica, pravilno ugotovljene.
October 14, 2025 0 Comments

CELEX:62024CO0859_INF: Order of the Vice-President of the Court of 29 April 2025.#Advanz Pharma Ltd v European Commission.#Appeal – Interim relief – Medicinal products for human use – Orphan medicinal product for human use Ocaliva – Revocation of a conditional marketing authorisation – Application for suspension of operation of a measure – No urgency.#Case C-859/24 P(R).

October 14, 2025 0 Comments

CELEX:62024CO0751_INF:           Ordonnance de la Cour (neuvième chambre) du 1er octobre 2025.#Gebrüder Weiss GmbH contre Volkswagen AG.#Renvoi préjudiciel – Litige au principal devenu sans objet – Non‑lieu à statuer.#Affaire C-751/24.

This document does not exist in English.
October 14, 2025 0 Comments

CELEX:62024CO0374_INF: Order of the Court (Tenth Chamber) of 24 April 2025.#UF v Union Nationale des Mutualités Libres (Partenamut) (UNMLibres).#Request for a preliminary ruling from the Tribunal du travail du Brabant wallon - Division Wavre.#Case C-374/24.

October 14, 2025 0 Comments

CELEX:62023CJ0026_INF: Judgment of the Court (Ninth Chamber) of 5 June 2025.#Citizens' Committee of the European Citizens' Initiative "Minority SafePack – one million signatures for diversity in Europe" v European Commission.#Appeal – Law governing the institutions – Regulation (EU) No 211/2011 – ‘Minority SafePack – one million signatures for diversity in Europe’ citizens’ initiative – European Commission Communication setting out the reasons for not adopting the proposals for legal acts contained in that citizens’ initiative – Obligation to state reasons.#Case C-26/23 P.

October 14, 2025 0 Comments

CELEX:62024CO0878_SUM: Order of the Vice-President of the Court of 9 April 2025.#Alhares for Security Services and Occupational Safety v Mission d'assistance de l'Union européenne pour une gestion intégrée des frontières en Libye (EUBAM Libya).#Appeal – Interim relief – Public supply contracts – Tendering procedure – Negotiated procedure without prior publication of a contract notice – Application for interim measures – Urgency – Criteria for assessment – Concept of serious harm.#Case C-878/24 P(R).

October 14, 2025 0 Comments

CELEX:62023CJ0324_SUM: Judgment of the Court (Third Chamber) of 8 May 2025.#OF and Others v M.K., en qualité de mandataire liquidateur de Getin Noble Bank S.A. en liquidation (anciennement Getin Noble Bank S.A.).#Request for a preliminary ruling from the Sąd Okręgowy w Warszawie.#Reference for a preliminary ruling – Consumer protection – Unfair terms in consumer contracts – Directive 93/13/EEC – Article 6(1) and Article 7(1) – Mortgage loan agreement indexed to a foreign currency – Legal action brought by the consumer seeking a declaration that the agreement is null and void – Application for the grant of protective measures suspending performance of the agreement – Directive 2014/59/EU – Recovery and resolution of credit institutions – Bank under resolution – Article 1(2) – Member States’

October 14, 2025 0 Comments

Davčna obravnava slabitev finančnih naložb po 22. členu ZDDPO-2 v povezavi z davčno obravnavo pripojitve po 49. členu ZDDPO-2

October 14, 2025 0 Comments

CELEX:32025D2080: Council Decision (CFSP) 2025/2080 of 13 October 2025 amending Decision 2010/638/CFSP concerning restrictive measures in view of the situation in Guinea

October 14, 2025 0 Comments

CELEX:32025D2072: Council Decision (CFSP) 2025/2072 of 13 October 2025 amending Decision (CFSP) 2018/1544 concerning restrictive measures against the proliferation and use of chemical weapons

October 14, 2025 0 Comments

CELEX:32025R2077: Regulation (EU) 2025/2077 of the European Parliament and of the Council of 8 October 2025 amending Regulation (EU) No 1026/2012 on certain measures for the purpose of the conservation of fish stocks in relation to countries allowing non-sustainable fishing

October 14, 2025 0 Comments
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