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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:62025TJ0773:           Urteil des Gerichts (Zweite erweiterte Kammer) vom 7. Oktober 2026.#Finanzamt für Großbetriebe gegen F GmbH.#Vorlage zur Vorabentscheidung – Steuerrecht – Gemeinsames Mehrwertsteuersystem – Innergemeinschaftliche Dreiecksgeschäfte – Art. 42 Buchst. a der Richtlinie 2006/112/EG – Fakultative Vereinfachungsregelung für Dreiecksgeschäfte – Verspätete Ausstellung einer Rechnung mit der Angabe ,Steuerschuldnerschaft des Leistungsempfängers‘.#Rechtssache T-773/25.

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October 7, 2026 0 Comments

CELEX:62025CO0683:           Ordonnance de la Cour (septième chambre) du 25 septembre 2026.#Novo Banco Açores S.A. contre Autoridade Tributária e Aduaneira.#Renvoi préjudiciel – Article 53, paragraphe 2, et article 94 du règlement de procédure de la Cour – Aides d’État – Décision 2003/442/CE – Mesures fiscales adoptées par une collectivité régionale ou locale – Réductions des taux d’impôt sur les revenus dans la région autonome des Açores – Qualification d’aide d’État – Modifications législatives nationales postérieures à la décision 2003/442 – Exigence de présentation du contexte réglementaire du litige au principal – Absence de précisions suffisantes – Irrecevabilité manifeste.#Affaire C-683/25.

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October 7, 2026 0 Comments

CELEX:62023CO0509:           Ordonnance de rectification du 29 septembre 2026.#SIA „Laimz” contre Izložu un azartspēļu uzraudzības inspekcija.#Rectification d’arrêt.#Affaire C-509/23.

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October 7, 2026 0 Comments

CELEX:62025TJ0559:           Urteil des Gerichts (Neunte Kammer) vom 7. Oktober 2026.#Fiber Experts Deutschland GmbH gegen Amt der Europäischen Union für geistiges Eigentum.#Unionsmarke – Anmeldung der Unionswortmarke FIBER EXPERTS – Absolutes Eintragungshindernis – Fehlende Unterscheidungskraft – Art. 7 Abs. 1 Buchst. b der Verordnung (EU) 2017/1001 – Begründungspflicht – Art. 94 Abs. 1 der Verordnung 2017/1001.#Rechtssache T-559/25.

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October 7, 2026 0 Comments

CELEX:62024TJ0656_SUM: Judgment of the General Court (Chamber giving preliminary rulings) of 4 March 2026.#NI and HZ v European Air Charter AG.#Request for a preliminary ruling from the Landgericht Düsseldorf.#Reference for a preliminary ruling – Air transport – Compensation for passengers in the event of long delay or cancellation of a flight – Exemption from the obligation to pay compensation – Article 5(3) of Regulation (EC) No 261/2004 – Extraordinary circumstances – Shortcomings in airport security checks – Autonomous decision of the air carrier to wait for the passengers that had not yet passed the security check – Aircraft rotation – Rescheduling of flights subsequent to the delayed flight – Causal link.#Case T-656/24.

October 6, 2026 0 Comments

CELEX:62025TJ0296_SUM: Judgment of the General Court (Fifth Chamber, Extended Composition) of 25 March 2026.#Direktor na TD Mitnitsa Burgas v Lidikar OOD.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Customs union – Union Customs Code – Import and export procedures – Importation of goods from Canada – Method of determining the customs value – Declared export price of the goods communicated by the Canadian authorities under an international customs cooperation agreement – Concept of ‘data available in the customs territory of the Union’ – Reasonable means – Article 74(3) of Regulation (EU) No 952/2013 – Residual or ‘fall-back’ method – Article 144 of Implementing Regulation (EU) 2015/2447.#Case T-296/25.

October 6, 2026 0 Comments

CELEX:62026CO0460: Order of the Vice-President of the Court of 29 September 2026.#Republic of Poland v Council of the European Union.#Interim measures – Article 263 TFEU – Action for the annulment of an EU act – Article 278 TFEU – Application to suspend the operation of that act – Decision (EU) 2026/183 – Provisional application of the EU-Mercosur interim agreement on trade – Lack of urgency.#Case C-460/26 R.

October 6, 2026 0 Comments

CELEX:62025TO0445:           Beschluss des Gerichts (Zweite Kammer in der Besetzung mit fünf Richtern) vom 25. September 2026.#LN gegen Italia Trasporto Aereo S.p.A. dba ITA Airways Frankfurt / Main.#Streichung.#Rechtssache T-445/25.

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October 5, 2026 0 Comments

CELEX:62025CA0401: Case C-401/25, Elettronica Industriale II: Judgment of the Court (Third Chamber) of 16 July 2026 (request for a preliminary ruling from the Consiglio di Stato – Italy) – Elettronica Industriale SpA v Ministero delle Imprese e del Made in Italy (Reference for a preliminary ruling – Electronic communications networks and services – Directive 2002/21/EC – Article 9 – Radio spectrum management for electronic communications services – Principle of service neutrality – Article 9a – Review of restrictions on existing rights to use radio spectrum – A national measure requiring a holder of rights to use radio frequencies to use those frequencies in accordance with the provisions of the national frequency allocation plan and not permitting the pursuit of different activities – A n

October 5, 2026 0 Comments

CELEX:62025CA0169: Case C-169/25 P: Judgment of the Court (Eighth Chamber) of 16 July 2026 – PV v Commission (Appeal – Civil service – Officials – Disciplinary proceedings – Removal from post – Withdrawal of the removal decision on grounds of a procedural defect – New removal from post – Composition of the General Court of the European Union – Alleged lack of impartiality – Evidence offered – Fraudulent acts – Effects of withdrawal of a decision – Reinstatement in post of the official without his or her consent – Composition of the appointing authority – Alleged lack of impartiality)

October 5, 2026 0 Comments

CELEX:62026CN0752: Case C-752/26, Anori: Request for a preliminary ruling from the Dioikitiko Protodikeio Thessalonikis (Greece) lodged on 8 July 2026 – L.W. v Ypourgos Metanastefsis kai Asylou

October 5, 2026 0 Comments

CELEX:62025CA0363: Case C-363/25 P: Judgment of the Court (Fifth Chamber) of 16 July 2026 – Dana Astra v Council (Appeal – Restrictive measures taken in view of the situation in Belarus and the involvement of Belarus in the Russian aggression against Ukraine – Lists of persons, entities and bodies subject to the freezing of funds and economic resources – Criterion for inclusion on those lists relating to the benefit derived from or the support provided to the Lukashenko regime – Maintenance of the appellant’s name on those lists – Belarusian company active in the property development and construction sector – Grounds for maintaining the listing – Sixth paragraph of Article 263 TFEU – Time limit for bringing proceedings – Point from which time starts to run – Notification of the restrictive

October 5, 2026 0 Comments

CELEX:62026TN0434: Case T-434/26: Action brought on 10 July 2026 – Nouwen v Raad

October 5, 2026 0 Comments

CELEX:62025TB0811: Case T-811/25: Order of the General Court of 20 August 2026 – Fútbol Club Barcelona v EUIPO – Winder (Veste)

October 5, 2026 0 Comments

CELEX:62025CA0158: Case C-158/25, AEDT and État du Grand-Duché de Luxembourg: Judgment of the Court (First Chamber) of 16 July 2026 (request for a preliminary ruling from the Cour de cassation du Grand-Duché de Luxembourg – Luxembourg) – QJ v Administration de l’enregistrement, des domaines et de la TVA (AEDT), État du Grand-Duché de Luxembourg (Reference for a preliminary ruling – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Whether applicable – National legislation providing for a system of joint and several liability of company directors for payment of value added tax (VAT) owed by the company – Binding effect of the findings of fact and legal classifications contained in a final tax assessment – Option for the director to challe

October 5, 2026 0 Comments

CELEX:62026TN0550: Case T-550/26: Action brought on 19 August 2026 – YOU Solutions Germany v Parliament and Council

October 5, 2026 0 Comments

CELEX:62026CN0747: Case C-747/26, Carrefour II: Request for a preliminary ruling from the Conseil d’État (France) lodged on 7 July 2026 – Carrefour SA, Teleperformance SE v Ministre de l’Action and des Comptes Publics

October 5, 2026 0 Comments

CELEX:62026TN0556: Case T-556/26: Action brought on 21 August 2026 – Lasseigne v EMA

October 5, 2026 0 Comments

CELEX:62026TN0480: Case T-480/26: Action brought on 29 July 2026 – Lasseigne v EMA

October 5, 2026 0 Comments

CELEX:62026TN0476: Case T-476/26: Action brought on 29 July 2026 – Anbouba v Council

October 5, 2026 0 Comments
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