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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: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

CELEX:62024CB0664: Case C-664/24, Hypo Vorarlberg Bank: Order of the President of the Chamber of 5 May 2026 (request for a preliminary ruling from the Bundesverwaltungsgericht – Austria) – Hypo Vorarlberg Bank AG v Österreichische Finanzmarktaufsichtsbehörde (FMA)

August 24, 2026 0 Comments

CELEX:62026CN0570: Case C-570/26, Ariel: Request for a preliminary ruling from the Sofiyski gradski sad (Bulgaria) lodged on 28 May 2026 – Sofiyska gradska prokuratura

August 24, 2026 0 Comments

CELEX:62026CN0546: Case C-546/26, Ministar na zdraveopazvaneto: Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 26 May 2026 – Ministar na zdraveopazvaneto, FB, NY

August 24, 2026 0 Comments

CELEX:62026TN0408: Case T-408/26: Action brought on 1 July 2026 – Alliance for European Flax-Linen & Hemp v EUIPO (MASTERS OF FLAX FIBRE)

August 24, 2026 0 Comments

CELEX:62026CN0302: Case C-302/26, Metrorex: Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 8 April 2026 – Unitatea Sindicatul Liber Metrou, for and on behalf of its members: GH, JP, AY, QN, TG, LX, MJ, ZE and Others v Societatea Comercială de Transport cu Metroul București Metrorex SA

August 24, 2026 0 Comments

CELEX:62026TN0426: Case T-426/26: Action brought on 7 July 2026 – Arsenale v EUIPO – The Red Kiwi (LA MINERVA)

August 24, 2026 0 Comments

CELEX:62026CN0701: Case C-701/26, Korsfalk: Request for a preliminary ruling from the Kammarrätten i Stockholm – Migrationsöverdomstolen (Sweden) lodged on 26 June 2026 – FT v Migrationsverket

August 24, 2026 0 Comments
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