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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:62023CJ0343_SUM: Judgment of the Court (Second Chamber) of 16 April 2026.#Jean-Marc Colombani v European External Action Service (EEAS).#Appeal – Civil Service – Officials – Staff Regulations of Officials of the European Union – Article 24 – Request for assistance – Article 12a – Concept of ‘psychological harassment’ – Passive or collective harassment – Rejection of a request for assistance – Action for annulment and for compensation.#Case C-343/23 P.

August 27, 2026 0 Comments

CELEX:62024CJ0010_SUM: Judgment of the Court (First Chamber) of 4 June 2026.#Dürr Dental SE v Cattani Deutschland Helmes GmbH & Co. KG.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Medical devices – Regulation (EU) 2017/745 – CE marking of a medical device falling under risk class IIa – Oil-free dry air compressors for the production of compressed air for dental treatment – Making available on the market – Obligations of distributors – Verification of the classification as a ‘medical device’ where the manufacturer has affixed a CE marking to the device in question as ‘machinery’.#Case C-10/24.

August 27, 2026 0 Comments

CELEX:62024CJ0472_SUM: Judgment of the Court (Second Chamber) of 5 March 2026.#MB "Žaidimų valiuta" v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos Vyriausybės.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 135(1)(e) – Transactions involving the exchange of units of virtual money of an online video game for traditional currencies – Calculation of the taxable amount – Article 30a – Multi-purpose vouchers – Virtual money of an online video game.#Case C-472/24.

August 27, 2026 0 Comments

CELEX:62023CJ0479_SUM: Judgment of the Court (Tenth Chamber) of 30 April 2026.#European Commission v Republic of Bulgaria.#Failure of a Member State to fulfil obligations – Article 258 TFEU – Directive (EU) 2019/520 – Interoperability of electronic road toll systems and facilitation of cross-border exchange of information on the failure to pay road fees in the European Union – Failure to transpose – Failure to notify potential transposition measures – Article 260(3) TFEU – Application for an order to pay a lump sum.#Case C-479/23.

August 27, 2026 0 Comments

CELEX:62024CJ0567_SUM: Judgment of the Court (Fifth Chamber) of 27 November 2025.#YO v SVEMA TRADE, d. o. o.#Request for a preliminary ruling from the Okrožno sodišče v Ljubljani.#Reference for a preliminary ruling – Company law – Directive 2004/25/EC – Mandatory takeover bid – Squeeze-out of holders of securities – Minority shareholder protection – Third subparagraph of Article 15(5) – Consideration offered in the bid presumed to be fair – Rebuttable presumption.#Case C-567/24.

August 27, 2026 0 Comments

CELEX:62023CJ0499_SUM: Judgment of the Court (Second Chamber) of 13 November 2025.#European Commission v Hungary.#Failure of a Member State to fulfil obligations – Free movement of goods – Article 35 TFEU – Quantitative restrictions on exports – Measures having equivalent effect – Construction materials – Obligation to notify exports – State’s right of pre-emption – Article 36 TFEU – Justification – Public security – Supply of construction materials for critical infrastructure – Control of exports to third countries – Exclusive competence of the Union – Common commercial policy – Regulation (EU) 2015/479 – Common rules for exports – Directive (EU) 2015/1535 – Information procedure in the field of technical regulations and of rules on Information Society services.#Case C-499/23.

August 27, 2026 0 Comments

CELEX:62024CJ0366_SUM: Judgment of the Court (Third Chamber) of 18 December 2025.#Amazon EU Sàrl v Ministre de la Culture and Ministre de l’Économie, des Finances et de la Souveraineté industrielle et numérique.#Request for a preliminary ruling from the Conseil d'État (France).#Reference for a preliminary ruling – Internal market – Freedom to provide services – Free movement of goods – Protection or promotion of cultural diversity – Home delivery of books service – National measure providing for a minimum charge in respect of such a service – Directive 2006/123/EC – Applicability – Relationship with Articles 34 and 56 TFEU.#Case C-366/24.

August 27, 2026 0 Comments

CELEX:62024CJ0434_SUM: Judgment of the Court (First Chamber) of 26 March 2026.#JD v Ministerul Agriculturii şi Dezvoltării Rurale – Agenţia de Plăţi şi Intervenţie pentru Agricultură Centrul Judeţean Bistriţa-Năsăud.#Reference for a preliminary ruling – Agriculture – Common agricultural policy – European Agricultural Guarantee Fund (EAGF) – Single area payment scheme – Regulation (EU) No 1307/2013 – Article 32(2) and (4) – Eligible hectare – Article 36(5) – Hectares at the farmer’s disposal – National legislation requiring the production of a lease agreement relating to the agricultural area – Annulment with retroactive effect of that agreement on account of an irregularity in the award procedure which cannot be attributed to that farmer – Regulation (EU) No 1306/2013 – Article 63(1) – Eli

August 27, 2026 0 Comments

CELEX:62024CJ0718_SUM: Judgment of the Court (Second Chamber) of 5 February 2026.#NP v Predsedatel na Darzhavna agentsia za bezhantsite.#Reference for a preliminary ruling – Area of freedom, security and justice – Asylum policy – Directive 2013/32/EU – Common procedures for granting and withdrawing international protection – Article 33 – Grounds of inadmissibility – Article 38 – Concept of ‘safe third country’ – Conditions for implementation – Connection between the applicant and the third country concerned – Criteria – Assessment methods – Article 46 – Right to an effective remedy – Article 47 of the Charter of Fundamental Rights of the European Union.#Case C-718/24.

August 27, 2026 0 Comments

CELEX:62024CO0372_SUM: Order of the Court (Seventh Chamber) of 12 December 2025.#B. B. v Ministarstvo pravosuđa, uprave i digitalne transformacije Republike Hrvatske.#Request for a preliminary ruling from the Upravni sud u Rijeci.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Remuneration of judges of first instance – Article 19(1), second subparagraph, TEU – Article 47 of the Charter of Fundamental Rights of the European Union – Principle of judicial independence – Powers of the legislatures and executives of the Member States to set the detailed rules for determining judges’ remuneration – Requirement that remuneration is commensurate with the im

August 27, 2026 0 Comments

CELEX:62024CJ0356_SUM: Judgment of the Court (Tenth Chamber) of 27 November 2025.#A.B. v Kärntner Landesregierung.#Request for a preliminary ruling from the Landesverwaltungsgericht Kärnten.#Reference for a preliminary ruling – Freedom of movement for workers – Article 45 TFEU – Regulation (EU) No 492/2011 – Article 7(1) – Social policy – Equal treatment in employment and occupation – Directive 2000/78/EC – Prohibition of discrimination on grounds of age – Civil servants’ salary scale – National legislation excluding the consideration of previous periods of equivalent service completed in another Member State – Exclusion following a decision, falling within the discretionary power of the administration, to grant a promotion to the civil servant – Promotion subject to completion of a certai

August 27, 2026 0 Comments

CELEX:62025CJ0204_SUM: Judgment of the Court (Seventh Chamber) of 23 April 2026.#Kempen Advies Beerse BV and Others v Bank Nagelmackers NV.#Reference for a preliminary ruling – Directive 86/653/EEC – Article 15(2) – Article 19 – Self-employed commercial agents – Notice period – Date of expiry of the commercial agency contract.#Case C-204/25.

August 27, 2026 0 Comments

CELEX:62024CJ0776_SUM: Judgment of the Court (Sixth Chamber) of 18 December 2025.#CJ v Service fédéral des Pensions (SFP).#Request for a preliminary ruling from the Tribunal du travail francophone de Bruxelles.#Reference for a preliminary ruling – Officials – Staff Regulations of Officials of the European Union – Annex VIII – Pensions – Pension rights acquired before entry into the service of the European Union – Transfer to the pension scheme of the European Union institutions – Transfer request of the worker – Irrevocability of that transfer – Unjust enrichment.#Case C-776/24.

August 27, 2026 0 Comments

CELEX:62026TO0336(01):           Ordonnance du président du Tribunal du 25 août 2026.#Protection Unit contre Commission européenne.#Référé – Marchés publics de services – Demande de sursis à exécution et de mesures provisoires – Fumus boni juris – Urgence – Mise en balance des intérêts.#Affaire T-336/26 R.

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August 26, 2026 0 Comments

CELEX:62024TA0310: Joined Cases T-310/24 and T-311/24: Judgment of the General Court of 15 July 2026 – Úsovsko Agro and Úsovsko Eko v Commission (State aid – Agricultural sector – Aid schemes for large enterprises in the primary agricultural sector in the Czech Republic – Decision declaring the aid incompatible with the internal market – Obligation to state reasons – Right to be heard – Error of assessment – Article 107(3)(c) TFEU – European Union Guidelines for State aid in the agricultural and forestry sectors and in rural areas 2014 to 2020 – Presence of an incentive effect – Proportionality – Ex post consideration of a counterfactual scenario)

August 24, 2026 0 Comments

CELEX:62026TN0377: Case T-377/26: Action brought on 15 June 2026 – TW v Commission

August 24, 2026 0 Comments

CELEX:62026TN0404: Case T-404/26: Action brought on 1 July 2026 – Alliance for European Flax-Linen & Hemp v EUIPO (MASTERS OF HEMP FIBRE)

August 24, 2026 0 Comments

CELEX:62026TN0419: Case T-419/26: Action brought on 3 July 2026 – UO v Commission

August 24, 2026 0 Comments

CELEX:62026TN0386: Case T-386/26: Action brought on 23 June 2026 – Attikos Ilios v European Commission

August 24, 2026 0 Comments

CELEX:62026CN0556: Case C-556/26, BluOr Bank and AOC Invest: Request for a preliminary ruling from the Lietuvos apeliacinis teismas (Lithuania) lodged on 27 May 2026 – BluOr Bank AS, SIA AOC Invest

August 24, 2026 0 Comments
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