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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:62025CJ0275_SUM: Judgment of the Court (First Chamber) of 15 October 2026.#Finanzamt B v A.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Privileges and immunities of the European Union – Article 343 TFEU – Protocol (No 7) on the privileges and immunities of the European Union – Officials and other servants of the European Union – Article 12 – Exemption from national taxes – Gift tax – First paragraph of Article 13 – Liability to that tax in the official’s Member State of residence which is neither the State of origin nor the State in which that official performs his or her duties – Domicile for tax purposes of officials and other servants of the European Union.#Case C-275/25.

November 12, 2026 0 Comments

CELEX:62024TJ0240_INF: Judgment of the General Court (Ninth Chamber) of 23 September 2026.#OAO Minskii Avtomobilnyi Zavod - upravljajusaja kompanija holdinga Belavtomaz v Council of the European Union.#Common Foreign and Security Policy – Restrictive measures in view of the situation in Belarus and the involvement of Belarus in the Russian aggression against Ukraine – Freezing of funds – Lists of persons, entities and bodies subject to the freezing of funds and economic resources – Maintenance of the applicant’s name on the lists – Plea of illegality – Error of assessment – Support for the Lukashenko regime – State-owned undertaking – Financial support – Right to property – Freedom to conduct a business.#Case T-240/24.

November 12, 2026 0 Comments

CELEX:62025TJ0418_RES:           Arrêt du Tribunal (quatrième chambre) du 11 novembre 2026.#KF contre Commission européenne.#Fonction publique – Fonctionnaires – Sécurité sociale – RCAM – Rejet d’une demande de remboursement de frais médicaux – Communication de l’avis du médecin-conseil – Obligation de motivation.#Affaire T-418/25.

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CELEX:62025TJ0136:           Arrêt du Tribunal (dixième chambre) du 11 novembre 2026.#HV contre Comité économique et social européen.#Fonction publique – Fonctionnaires – Remboursement des frais de voyage annuel – Lieu d’origine situé dans un pays tiers – Exécution d’un arrêt de la Cour – Article 266 TFUE – Égalité de traitement – Confiance légitime – Devoir de sollicitude.#Affaire T-136/25.

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November 12, 2026 0 Comments

CELEX:62025TJ0187_INF:           Arrêt du Tribunal (troisième chambre) du 8 juillet 2026.#IF contre Centre européen de prévention et de contrôle des maladies.#Fonction publique – Agents contractuels – Contrat à durée déterminée – Non-renouvellement – Exception d’illégalité – Droit d’être entendu – Droit au respect de la vie privée – Droit à la protection des données personnelles – Présomption d’innocence – Principe d’impartialité – Confiance légitime – Délai raisonnable – Erreur manifeste d’appréciation.#Affaire T-187/25.

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November 12, 2026 0 Comments

CELEX:62025TJ0415_INF:           Arrêt du Tribunal (troisième chambre) du 1er juillet 2026.#KH contre Commission européenne.#Fonction publique – Agents temporaires – Recrutement – Concours interne COM/AST4/2023 – Décision d’exclure le requérant du concours – Absence de participation à l’épreuve orale pour des raisons de santé – Devoir de sollicitude – Principe de bonne administration – Responsabilité – Préjudice moral.#Affaire T-415/25.

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November 12, 2026 0 Comments

CELEX:62025TJ0494_INF: Judgment of the General Court (Sixth Chamber) of 30 September 2026.#Van Eck Associates Corp. v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – International registration designating the European Union – Word mark MARKETVECTOR – Earlier EU word mark VECTOR FUND – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001 – Genuine use of the earlier mark – Article 47(2) and (3) of Regulation 2017/1001 – Form differing in elements which do not alter the distinctive character – Article 18(1)(a) of Regulation 2017/1001.#Case T-494/25.

November 12, 2026 0 Comments

CELEX:62026TO0359(01)_INF: Order of the President of the General Court of 14 September 2026.#YOU Solutions Germany GmbH v European Chemicals Agency.#Interim measures – Biocidal products – List of active substances and their suppliers provided for in Article 95 of Regulation (EU) No 528/2012 – Inclusion of a company in the list as an authorised supplier of the active substance N‑(3‑aminopropyl)‑N‑dodecylpropane‑1,3‑diamine in product-types 2 to 4 – Application for suspension of operation of a measure – No urgency.#Case T-359/26 R.

November 12, 2026 0 Comments

CELEX:62025CJ0070_SUM: Judgment of the Court (First Chamber) of 15 October 2026.#N.O. v PKO BP S.A.#Request for a preliminary ruling from the Sąd Rejonowy w Koszalinie.#Reference for a preliminary ruling – Payment services in the internal market – Directive (EU) 2015/2366 – Unauthorised payment transactions – Article 73 – Payment service provider’s liability – Article 74 – Payer’s liability – Obligation of the payment service provider to refund immediately – Scope – Allocation of liability between the payment service provider and the payer – Article 69 – Obligations of the payment service user – Gross negligence – Refusal by the payment service provider to refund immediately to the payer the amount of an unauthorised transaction on the ground that that payer made that transaction possible

November 12, 2026 0 Comments

CELEX:62026TJ0016:           Arrêt du Tribunal (première chambre) du 11 novembre 2026.#Wolfgang Riedl contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Demande de marque de l’Union européenne verbale Aromapressur – Motif absolu de refus – Absence de caractère distinctif – Article 7, paragraphe 1, sous b), du règlement (UE) 2017/1001.#Affaire T-16/26.

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CELEX:62024TJ0523: Judgment of the General Court (Fourth Chamber) of 11 November 2026.#Kerry Inc. and Kerry Ingredients (UK) Ltd v European Commission.#Public health – Foods – Regulation (EC) No 2065/2003 – Smoke flavourings – Non-renewal of authorisations of certain products as smoke flavouring primary products – EFSA’s evaluation procedure – Principle of non-discrimination – Plea of illegality – Manifest error of assessment – Error of law – Right to be heard – Obligation to state reasons.#Case T-523/24.

November 12, 2026 0 Comments

CELEX:62025TJ0877:           Arrêt du Tribunal (première chambre) du 11 novembre 2026.#FC06 contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Procédure de nullité – Marque de l’Union européenne figurative The Standard – Cause de nullité absolue – Absence de mauvaise foi – Article 59, paragraphe 1, sous b), du règlement (UE) 2017/1001.#Affaire T-877/25.

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CELEX:62025TJ0175:           Arrêt du Tribunal (dixième chambre) du 11 novembre 2026.#IC contre Parlement européen et Commission européenne.#Fonction publique – Agents temporaires et contractuels – Remboursement des frais de voyage annuel – Lieu d’origine situé dans un pays tiers – Exécution d’un arrêt de la Cour – Article 266 TFUE – Égalité de traitement – Confiance légitime – Devoir de sollicitude.#Affaire T-175/25.

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November 12, 2026 0 Comments

CELEX:62025TJ0399:           Arrêt du Tribunal (quatrième chambre) du 11 novembre 2026.#KF contre Commission européenne.#Fonction publique – Fonctionnaires – Sécurité sociale – RCAM – Rejet d’une demande de remboursement de frais médicaux – Obligation d’autorisation préalable – Obligation de motivation.#Affaire T-399/25.

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November 12, 2026 0 Comments

CELEX:62025CJ0819_SUM: Judgment of the Court (Fifth Chamber) of 26 March 2026.#X and Y v État Belge.#Request for a preliminary ruling from the tribunal de première instance francophone de Bruxelles.#Reference for a preliminary ruling – Urgent preliminary ruling procedure – Border controls, asylum and immigration – Immigration policy – Directive 2003/86/EC – Right to family reunification – Article 13(1) – Obligation to grant every facility for obtaining visas – Visas granted subject to the suspensive condition of the recipients’ appearance in person for verification of their identities and of the authenticity of the documents submitted – Recipients unable to travel to a diplomatic or consular post of the Member State that granted the visas – Obligation for a Member State to ensure that such

November 12, 2026 0 Comments

CELEX:62024CJ0557_SUM: Judgment of the Court (Fifth Chamber) of 21 May 2026.#Malacalza Investimenti Srl and Vittorio Malacalza v European Central Bank.#Appeal – Non-contractual liability – Economic and monetary policy – Prudential supervision of credit institutions – Decisions taken by the European Central Bank (ECB) concerning Banca Carige SpA – Sufficiently serious breach of a rule of law conferring rights on individuals – Principle of the protection of legitimate expectations – Conflict of interest – Proportionality – Equal treatment – Right to property – Grounds of the General Court’s judgment.#Case C-557/24 P.

November 12, 2026 0 Comments

CELEX:62025CJ0395_SUM: Judgment of the Court (Eighth Chamber) of 5 November 2026.#Orkla Care AB v Kemikalieinspektionen.#Request for a preliminary ruling from the Svea hovrätt, Mark- och miljööverdomstolen.#Reference for a preliminary ruling – Classification, packaging and labelling of substances and mixtures – Regulation (EC) No 1272/2008 – First subparagraph of Article 35(2) – Packaging containing a hazardous substance or mixture – Liquid laundry detergents – Packaging containing foodstuffs – Similarity between types of packaging – Assessment criteria – Risk of confusion with a liquid foodstuff – Relevant market – Scope of the term ‘consumers’ – Vulnerable persons – Required level of risk of consumer deception – Taking into account the hazard category and the specific risk associated wit

November 12, 2026 0 Comments

CELEX:62025CJ0402_SUM: Judgment of the Court (Seventh Chamber) of 15 October 2026.#Plungės rajono savivaldybės administracija v Viešųjų pirkimų tarnyba.#Request for a preliminary ruling from the Lietuvos administracinių ginčų komisija.#Reference for a preliminary ruling – Public procurement – Directive 2014/24/EU – Award of contracts – Article 57(4), first subparagraph, point (h), and Article 57(6) and (7) – Facultative grounds for exclusion from participation in a procurement procedure – Submission by an economic operator of false information on meeting capacity conditions – Inclusion on a list of providers that have provided false information during a public procurement procedure – Article 18(1) – Principle of proportionality – Directive 89/665/EEC – Article 1 – Right to an effective rem

November 12, 2026 0 Comments

CELEX:62025TJ0874:           Arrêt du Tribunal (deuxième chambre) du 11 novembre 2026.#Gall-Pharma GmbH contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Procédure de déchéance – Demande de protection pour l’enregistrement international désignant l’Union européenne de la marque – Marque nationale figurative Magnerot.#Affaire T-874/25.

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November 12, 2026 0 Comments

CELEX:62025TJ0152:           Arrêt du Tribunal (dixième chambre) du 11 novembre 2026.#IA contre Commission européenne.#Fonction publique – Fonctionnaires – Remboursement des frais de voyage annuel – Lieu d’origine situé dans un pays tiers – Exécution d’un arrêt de la Cour – Article 266 TFUE – Égalité de traitement – Confiance légitime – Devoir de sollicitude.#Affaire T-152/25.

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November 12, 2026 0 Comments
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