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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:62024CJ0220_SUM: Judgment of the Court (Ninth Chamber) of 27 February 2025.#Regia Autonomă Aeroportul Internaţional „Avram Iancu” Cluj v Consiliul Concurenţei.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling – Air transport – Directive 96/67/EC – Access to the groundhandling market at EU airports – Article 1 – Scope – Airports whose annual traffic is less than two million passenger movements – Refusal of access to airport infrastructure at such an airport – Article 6 – Groundhandling for third parties – Applicability of the competition rules – Article 102 TFEU.#Case C-220/24.

August 22, 2025 0 Comments

CELEX:62016TJ0157: Judgment of the General Court (Appeal Chamber) of 17 November 2016.#Ingrid Fedtke v European Economic and Social Committee.#Appeal — Civil Service — Officials — Purely confirmatory act — New substantive facts — Burden of proof.#Case T-157/16 P.

August 22, 2025 0 Comments

CELEX:62023CJ0753_SUM: Judgment of the Court (Tenth Chamber) of 27 February 2025.#A. N. v Ministerstvo vnitra.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Area of freedom, security and justice – Temporary protection in the event of a mass influx of displaced persons – Directive 2001/55/EC – Articles 8 and 11 – Implementing Decision (EU) 2022/382 – Successive applications for a residence permit for the purposes of temporary protection in several Member States – Examination of the subsequent application – Right to an effective remedy.#Case C-753/23.

August 22, 2025 0 Comments

CELEX:62023CJ0149_SUM: Judgment of the Court (Sixth Chamber) of 6 March 2025.#European Commission v Federal Republic of Germany.#Failure of a Member State to fulfil obligations – Article 258 TFEU – Protection of persons who report breaches of Union law – Directive (EU) 2019/1937 – Article 26(1) and (3) – Failure to transpose and communicate transposition measures – Article 260(3) TFEU – Application for the imposition of a lump sum – Criteria for establishing the amount of the penalty – Automatic application of a coefficient for seriousness.#Case C-149/23.

August 22, 2025 0 Comments

CELEX:62023CJ0684_SUM: Judgment of the Court (Tenth Chamber) of 13 February 2025.#SIA ,,Latvijas Sabiedriskais Autobuss” v Iepirkumu uzraudzības birojs and VSIA „Autotransporta direkcija”.#Request for a preliminary ruling from the Administratīvā rajona tiesa.#Reference for a preliminary ruling – Transport – Public passenger transport services by rail and by road – Regulation (EC) No 1370/2007 – Public passenger transport services by bus – Point (c) of the third subparagraph of Article 5(2) – Award of public service contracts – Award of a contract for the provision of public transport services by bus – Award in the form of a service concession contract – Direct award by a competent local authority to an internal operator – Article 5(3) – Competitive tendering procedure – Award of a contract

August 22, 2025 0 Comments

Okoljska dajatev za onesnaževanje okolja zaradi uporabe mazalnih olj in tekočin

August 22, 2025 0 Comments

Okoljska dajatev za onesnaževanje okolja zaradi uporabe hlapnih organskih spojin

August 22, 2025 0 Comments

Okoljska dajatev zaradi onesnaževanja okolja zaradi nastajanja izrabljenih gum

August 22, 2025 0 Comments

Okoljska dajatev za onesnaževanje okolja zaradi nastajanja odpadne embalaže

August 22, 2025 0 Comments

Okoljska dajatev za onesnaževanje okolja zaradi odvajanja odpadnih voda

August 22, 2025 0 Comments

Okoljska dajatev za onesnaževanje okolja zaradi odlaganja odpadkov na odlagališčih

August 22, 2025 0 Comments

CELEX:32024R1745R(08)

The corrigendum does not concern the English version.
August 22, 2025 0 Comments

CELEX:32025D1757: Council Decision (EU) 2025/1757 of 8 July 2025 on the position to be adopted, on behalf of the European Union, within the EEA Joint Committee concerning the amendment to Annex II (Technical regulations, standards, testing and certification) and Annex IV (Energy) to the EEA Agreement (EED) (Text with EEA relevance)

August 22, 2025 0 Comments

CELEX:32015R1861R(06)

The corrigendum does not concern the English version.
August 22, 2025 0 Comments

CELEX:62023CJ0369_SUM: Judgment of the Court (Fourth Chamber) of 19 December 2024.#„Vivacom Bulgaria“ EAD v Varhoven administrativen sad and Natsionalna agentsia za prihodite.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Second subparagraph of Article 19(1) TEU – Effective legal protection in the fields covered by EU law – Second paragraph of Article 47 of the Charter of Fundamental Rights of the European Union – Access to an independent and impartial tribunal – Liability of a Member State for damage caused to individuals by an infringement of EU law – Infringement by a national court adjudicating at last instance in relation to value added tax (VAT) – Jurisdiction of a court adjudicating at last instance while having the capa

August 21, 2025 0 Comments

CELEX:62023CJ0331_SUM: Judgment of the Court (Ninth Chamber) of 12 December 2024.#Dranken Van Eetvelde NV v Belgische Staat.#Request for a preliminary ruling from the Rechtbank van eerste aanleg Oost-Vlaanderen Afdeling Gent.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 205 – Joint and several liability for tax debts owed by a third party – Conditions and scope of liability – Fight against VAT fraud – Joint and several liability for the payment of VAT which does not allow an assessment to be made on the basis of the contribution of each taxable person in the tax evasion – Principle of proportionality – Article 50 of the Charter of Fundamental Rights of the European Union – Principle non bis in idem – Criteria for a

August 21, 2025 0 Comments

CELEX:62023CJ0028_SUM: Judgment of the Court (Fourth Chamber) of 17 October 2024.#NFŠ a.s. v Slovenská republika konajúca prostredníctvom Ministerstva školstva, vedy, výskumu a športu Slovenskej republiky and Ministerstvo školstva, vedy, výskumu a športu Slovenskej republiky.#Request for a preliminary ruling from the Okresný súd Bratislava III.#Reference for a preliminary ruling – Public procurement of works, supplies and services – Directive 2004/18/EC – Concept of ‘public works contracts’ – Collection of agreements comprising a grant agreement and an undertaking to purchase – Direct economic interest for the contracting authority – Work corresponding to the requirements specified by the contracting authority – Grant and undertaking to purchase constituting State aid compatible with the i

August 21, 2025 0 Comments

CELEX:62023CJ0644_SUM: Judgment of the Court (Fourth Chamber) of 16 January 2025.#Criminal proceedings against IR.#Request for a preliminary ruling from the Sofiyski gradski sad.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive (EU) 2016/343 – Article 8 – Right to be present at the trial – Information regarding the holding of the trial and the consequences of non-appearance – Inability to locate the accused person notwithstanding the reasonable efforts of the competent authorities – Possibility of a trial and a decision in absentia – Article 9 – Right to a new trial or to another legal remedy which allows a fresh determination of the merits of the case – No such right where the person concerned absconds.#Case C-644/23.

August 21, 2025 0 Comments

CELEX:62021CJ0766_SUM: Judgment of the Court (Third Chamber) of 23 January 2025.#European Parliament v Axa Assurances Luxembourg SA and Others.#Appeal – Article 56 of the Statute of the Court of Justice of the European Union – More than one defendant in the proceedings at first instance – Judgment in default against one of those defendants which is the subject of an application before the General Court of the European Union to have it set aside – Admissibility of the appeal brought against that judgment – Conditions – Article 41 of the Statute of the Court of Justice of the European Union – Admissibility of the response to an appeal submitted by a party against which an order was made by default at first instance – Article 172 of the Rules of Procedure of the Court of Justice – Cross-appea

August 21, 2025 0 Comments

CELEX:62023CJ0421_SUM: Judgment of the Court (Seventh Chamber) of 23 January 2025.#Criminal proceedings against EX.#Request for a preliminary ruling from the Cour d'appel de Liège.#Reference for a preliminary ruling – Migrant workers – Social security – Applicable legislation – Posted workers – Documents in the form of A1 certificates allegedly issued by the institution competent to issue those certificates – Regulation (EC) No 883/2004 – Article 76(6) – Obligation of the authorities of the host Member State to initiate a dialogue and conciliation procedure for the purpose of determining whether fraud has occurred.#Case C-421/23.

August 21, 2025 0 Comments
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