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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:62023TO0116_INF: Order of the General Court (Third Chamber) of 14 November 2024.#Magistrats européens pour la démocratie et les libertés (Medel) and Others v European Commission.#Action for annulment – Regulation (EU) 2021/241 – Financing agreement and loan agreement concluded by the Commission and Poland – Trade association – Lack of direct concern – Manifest inadmissibility.#Case T-116/23.

December 4, 2025 0 Comments

CELEX:62023TJ0165_INF: Judgment of the General Court (Tenth Chamber) of 2 July 2025.#Arkema France v European Commission.#Case T-165/23.

December 4, 2025 0 Comments

CELEX:62023TJ1173_INF: Judgment of the General Court (Sixth Chamber) of 9 July 2025.#Spin Master Toys UK Ltd v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – Three-dimensional EU trade mark – Shape of a cube with faces having a grid structure and differentiated by their colours – Absolute ground for invalidity – Sign consisting exclusively of the shape of goods which is necessary to obtain a technical result – Article 7(1)(e)(ii) of Regulation (EC) No 207/2009.#Case T-1173/23.

December 4, 2025 0 Comments

CELEX:62024TJ0306_INF: Judgment of the General Court (Sixth Chamber) of 9 July 2025.#sprd.net AG v European Union Intellectual Property Office.#Case T-306/24.

December 4, 2025 0 Comments

CELEX:62024CJ0279:           Urteil des Gerichtshofs (Vierte Kammer) vom 4. Dezember 2025.#AY gegen Liechtensteinische Landesbank (Österreich) AG.#Vorlage zur Vorabentscheidung – Justizielle Zusammenarbeit in Zivilsachen – Verordnung (EG) Nr. 593/2008 – Art. 3 Abs. 1 und 2 – Rechtswahl – Art. 6 – Anwendungsbereich – Vertrag zwischen einem Unternehmer und einem in einem anderen Mitgliedstaat ansässigen Verbraucher – Nach Abschluss des eine Rechtswahlklausel enthaltenden Vertrags erfolgte Ausrichtung der Tätigkeit des Unternehmers auf den Mitgliedstaat, in dem der Verbraucher seinen gewöhnlichen Aufenthalt hat.#Rechtssache C-279/24.

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December 4, 2025 0 Comments

CELEX:62025CC0440: Opinion of Advocate General Ćapeta delivered on 4 December 2025.###

December 4, 2025 0 Comments

CELEX:62024CC0528: Opinion of Advocate General Medina delivered on 4 December 2025.###

December 4, 2025 0 Comments

CELEX:62025CO0532:           Ordonnance de la Cour du 27 novembre 2025.#Delta-Sport Handelskontor GmbH contre Office de l’Union européenne pour la propriété intellectuelle.#Pourvoi – Dessin ou modèle communautaire – Admission des pourvois – Article 170 ter du règlement de procédure de la Cour – Demande ne démontrant pas l’importance d’une question pour l’unité, la cohérence ou le développement du droit de l’Union – Non‑admission du pourvoi.#Affaire C-532/25 P.

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December 4, 2025 0 Comments

CELEX:62023CJ0580:           Arrêt de la Cour (première chambre) du 4 décembre 2025.#Mio AB e.a. contre Galleri Mikael & Thomas Asplund Aktiebolag.#Renvoi préjudiciel – Harmonisation de certains aspects du droit d’auteur et des droits voisins dans la société de l’information – Directive 2001/29/CE – Articles 2 à 4 – Droit de reproduction – Notion d’“œuvre” – Protection par le droit d’auteur des œuvres des arts appliqués – Examen de l’originalité d’un objet des arts appliqués – Notion de “choix libres et créatifs” – Critères d’appréciation de ces choix – Appréciation de l’atteinte aux droits exclusifs.#Affaire C-580/23.

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December 4, 2025 0 Comments

CELEX:62025CO0531:           Ordonnance de la Cour du 27 novembre 2025.#Delta-Sport Handelskontor GmbH contre Office de l’Union européenne pour la propriété intellectuelle.#Pourvoi – Dessin ou modèle communautaire – Admission des pourvois – Article 170 ter du règlement de procédure de la Cour – Demande ne démontrant pas l’importance d’une question pour l’unité, la cohérence ou le développement du droit de l’Union – Non‑admission du pourvoi.#Affaire C-531/25 P.

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December 4, 2025 0 Comments

CELEX:62024CJ0279_RES:           Arrêt de la Cour (quatrième chambre) du 4 décembre 2025.#AY contre Liechtensteinische Landesbank (Österreich) AG.#Renvoi préjudiciel – Coopération judiciaire en matière civile – Règlement (CE) no 593/2008 – Article 3, paragraphes 1 et 2 – Choix de la loi applicable – Article 6 – Champ d’application – Contrat conclu entre un professionnel et un consommateur résidant dans un autre État membre – Activité du professionnel dirigée vers l’État membre dans lequel le consommateur a sa résidence habituelle après la date de conclusion du contrat contenant une clause de choix de la loi applicable.#Affaire C-279/24.

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December 4, 2025 0 Comments

CELEX:62024CJ0369_SUM: Judgment of the Court (Seventh Chamber) of 2 October 2025.#MET Magyarország Energiakereskedő Zrt. and Global NRG ROM SRL v Magyar Energetikai és Közmű-szabályozási Hivatal.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Internal market in natural gas – Regulation (EU) 2017/460 – Natural gas transmission system – Reference price methodology – Article 35(1) – Exemption for contracts concluded before 6 April 2017 which foresee no change in the levels of transmission tariffs except for indexation – Concept of ‘indexation’.#Case C-369/24.

December 3, 2025 0 Comments

CELEX:62023CJ0685_SUM: Judgment of the Court (Fifth Chamber) of 5 June 2025.#Corner and Border SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#Reference for a preliminary ruling – Directive 2008/7/EC – Article 5(2)(b) – Article 6(1)(d) – Indirect taxes on the raising of capital – Concept of ‘other charges on land or other property’ – Stamp duty on guarantees provided for the purposes of the proper execution of a debenture loan.#Case C-685/23.

December 3, 2025 0 Comments

CELEX:62024CJ0292_SUM: Judgment of the Court (Eighth Chamber) of 5 June 2025.#AD v Iberia, Líneas Aéreas de España, SA Operadora Unipersonal.#Request for a preliminary ruling from the Landgericht Frankfurt am Main.#Reference for a preliminary ruling – International air transport – Montreal Convention – Air carrier liability – Article 19 – Damage occasioned by delay in the carriage by air of passengers, baggage or cargo – Article 31(2) – Timely notice of complaints – Complaint before the date on which the baggage concerned was placed at the disposal of the person entitled to delivery of it.#Case C-292/24.

December 3, 2025 0 Comments

CELEX:62023CJ0726_SUM: Judgment of the Court (First Chamber) of 4 September 2025.#S.C. Arcomet Towercranes S.R.L. v Direcţia Generală Regională a Finanţelor Publice Bucureşti and Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Scope of VAT – Article 2(1)(c) – Concept of ‘supplies of services for consideration’ – Commercial services provided within the same group of companies – Transfer price – Articles 168 and 178 – Right to deduct VAT – Supporting documents.#Case C-726/23.

December 3, 2025 0 Comments

CELEX:62023CJ0782_SUM: Judgment of the Court (Third Chamber) of 15 May 2025.#„Tauritus“ UAB v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling – Customs union – Union Customs Code – Method for determining the customs value – Article 70 – Transaction value – Goods imported on the basis of a provisional purchase price – Definitive price dependent on various factors not known on the date of acceptance of the customs declaration.#Case C-782/23.

December 3, 2025 0 Comments

CELEX:62024CJ0330_SUM: Judgment of the Court (Seventh Chamber) of 30 April 2025.#Celní jednatelství Zelinka s. r. o. v Generální ředitelství cel.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Union Customs Code – Article 116(7) – Reinstatement of the customs debt – Concept of repayment granted ‘in error’ – Incorrect tariff classification.#Case C-330/24.

December 3, 2025 0 Comments

CELEX:62023CJ0605_SUM: Judgment of the Court (First Chamber) of 3 July 2025.#„Ati-19“ EOOD v Nachalnik na otdel „Operativni deynosti“ – Sofia v Glavna direktsia „Fiskalen kontrol“ pri Tsentralno upravlenie na Natsionalna agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad - Blagoevgrad.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Article 47, first paragraph, of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Coercive administrative measure of sealing business premises – Application for suspension – Limited judicial review.#Case C-605/23.

December 3, 2025 0 Comments

CELEX:62024CJ0535_SUM: Judgment of the Court (Seventh Chamber) of 2 October 2025.#„Svilosa“ AD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Veliko Tarnovo.#Request for a preliminary ruling from the Administrativen sad Veliko Tarnovo.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Article 24(1) – Supply of services – Article 26(1)(b) – Supply of services free of charge that are to be treated as a supply of services for consideration – Debt recovery – Debt recovery in favour of a third party.#Case C-535/24.

December 3, 2025 0 Comments

CELEX:62021TJ0360_EXT: Judgment of the General Court (Eighth Chamber, Extended Composition) of 29 May 2024 (Extracts).#Portigon AG v Single Resolution Board.#Economic and monetary union – Banking union – Single resolution mechanism for credit institutions and certain investment firms (SRM) – Single Resolution Fund (SRF) – Decision of the SRB on the calculation of the 2021 ex ante contributions – Plea of illegality – Legal basis of Regulation No 806/2014 – Article 114 TFEU – Equal treatment – Commission’s margin of discretion – SRB’s margin of discretion – Duty to state reasons.#Case T-360/21.

December 3, 2025 0 Comments
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