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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:62024CO0800_INF: Order of the Court (Tenth Chamber) of 5 June 2025.#Tertianum Services AG v European Union Intellectual Property Office.#Appeal – Article 181 of the Rules of Procedure of the Court of Justice – Manifest inadmissibility – Article 56 of the Statute of the Court of Justice of the European Union – Appeal brought by a person who was not a party to the proceedings before the General Court – EU trade mark – Articles 174 to 176 of the Rules of Procedure of the General Court – Replacement of a party – Transfer of an intellectual property right during the proceedings before the General Court – No application for replacement.#Case C-800/24 P.

October 3, 2025 0 Comments

CELEX:62024TO0570: Order of the General Court (Sixth Chamber) of 25 September 2025.#Modul University Vienna GmbH v European Health and Digital Executive Agency.#Action for annulment – General regime of conditionality for the protection of the Union budget – Measures for the protection of the Union budget against breaches of the principles of the rule of law in Hungary – Prohibition on entering into legal commitments with a public interest trust established on the basis of Hungarian Act No IX of 2021 or with an entity maintained by such a public interest trust – Decision not to enter into a new legal commitment with the applicant – Identification of the defendant – Partial inadmissibility.#Case T-570/24.

October 3, 2025 0 Comments

CELEX:62024TO0568:           Beschluss des Gerichts (Sechste Kammer) vom 25. September 2025.#VTB Bank PAO gegen Europäische Zentralbank.#Nichtigkeitsklage – Wirtschafts- und Währungspolitik – Aufsicht über Kreditinstitute – Entzug der Zulassung eines Kreditinstituts – Leumund des Erwerbers eines Kreditinstituts – Klagebefugnis eines Anteilseigners – Keine unmittelbare Betroffenheit – Unzulässigkeit – Antrag auf Erteilung einer Anordnung – Offensichtliche Unzuständigkeit.#Rechtssache T-568/24.

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October 3, 2025 0 Comments

CELEX:62024CJ0284_RES: Judgment of the Court (Fifth Chamber) of 2 October 2025.#LD v Criminal Injuries Compensation Tribunal and Others.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive 2004/80/EC – Article 12(2) – Compensation to victims of violent intentional crimes – Fair and appropriate compensation – National legislation excluding compensation for pain and suffering endured.#Case C-284/24.

October 3, 2025 0 Comments

CELEX:62025TO0388:           Ordonnance du président du Tribunal du 2 octobre 2025.#Royaume d'Espagne contre Commission européenne.#Référé – Règlement (CE) no 1073/2009 – Accès au marché international des services de transport par autocars et autobus – Demande de sursis à exécution – Défaut d’urgence.#Affaire T-388/25 R.

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October 3, 2025 0 Comments

CELEX:32023L1791R(04):           Rectificatif à la directive (UE) 2023/1791 du Parlement européen et du Conseil du 13 septembre 2023 relative à l’efficacité énergétique et modifiant le règlement (UE) 2023/955 (JO L 231 du 20.9.2023)

The corrigendum does not concern the English version.
October 3, 2025 0 Comments

CELEX:32017R0625R(16)

The corrigendum does not concern the English version.
October 3, 2025 0 Comments

CELEX:32025D1478R(01)

The corrigendum does not concern the English version.
October 3, 2025 0 Comments

CELEX:32024R2847R(03):           Rectificatif au règlement (UE) 2024/2847 du Parlement européen et du Conseil du 23 octobre 2024 concernant des exigences de cybersécurité horizontales pour les produits comportant des éléments numériques et modifiant les règlements (UE) n° 168/2013 et (UE) 2019/1020 et la directive (UE) 2020/1828 (règlement sur la cyberrésilience) (JO L, 2024/2847, 20.11.2024)

The corrigendum does not concern the English version.
October 3, 2025 0 Comments

CELEX:32025D2022: Council Decision (EU) 2025/2022 of 2 October 2025 on the signing, on behalf of the Union, and provisional application of the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part

October 3, 2025 0 Comments

CELEX:32025D2023: Council Decision (EU) 2025/2023 of 2 October 2025 on the position to be taken, on behalf of the European Union, within the Association Council established by the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part, as regards the amendment of Protocol 4 to that Agreement concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation

October 3, 2025 0 Comments

CELEX:62020TO0771(01)_RES: Order of the General Court (Sixth Chamber) of 25 September 2025.#KS and KD v Council of the European Union and Others.#Actions for damages – Common foreign and security policy – Damage resulting from the alleged infringement of fundamental rights – Serious offences committed in Kosovo in 1999 – European Union Rule of Law Mission in Kosovo (Eulex Kosovo) – Failure to meet formal requirements – Article 76(d) of the Rules of Procedure – Manifest inadmissibility in part – Non-attributability of the alleged omissions – Action in part manifestly lacking any foundation in law.#Case T-771/20 RENV.

October 2, 2025 0 Comments

CELEX:62024CJ0573:           Urteil des Gerichtshofs (Achte Kammer) vom 2. Oktober 2025.#B gegen Niedersächsischer Zweckverband zur Approbationserteilung (NiZzA).#Vorlage zur Vorabentscheidung – Anerkennung von Berufsqualifikationen – Richtlinie 2005/36/EG – Art. 2 – Persönlicher Anwendungsbereich – Richtlinie 2004/38/EG – Art. 3 – Begriff ,Berechtigte‘ – Drittstaatsangehöriger, der mit einem Unionsbürger, der nicht von seiner Freizügigkeit Gebrauch gemacht hat, verheiratet ist – Unanwendbarkeit – Unzulässigkeit.#Rechtssache C-573/24.

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October 2, 2025 0 Comments

CELEX:62024TJ0032_EXT

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October 2, 2025 0 Comments

CELEX:62024CJ0369:           Arrêt de la Cour (septième chambre) du 2 octobre 2025.#MET Magyarország Energiakereskedő Zrt. et Global NRG ROM SRL contre Magyar Energetikai és Közmű-szabályozási Hivatal.#Renvoi préjudiciel – Marché intérieur du gaz naturel – Règlement (UE) 2017/460 – Réseau de transport du gaz naturel – Méthode de calcul des prix de référence – Article 35, paragraphe 1 – Exemption pour les contrats, conclus avant le 6 avril 2017, ne prévoyant aucun changement dans les niveaux des tarifs de transport en dehors de l’indexation – Notion d’“indexation”.#Affaire C-369/24.

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October 2, 2025 0 Comments

CELEX:62024CJ0391:           Arrêt de la Cour (dixième chambre) du 2 octobre 2025.##Renvoi préjudiciel – Espace de liberté, de sécurité et de justice – Coopération judiciaire en matière pénale – Décision‑cadre 2008/947/JAI – Reconnaissance mutuelle des jugements et des décisions de probation – Article 1er – Champ d’application – Libération sous surveillance assortie d’une obligation de se soumettre à un traitement médical résidentiel dans un établissement fermé – Mesure privative de liberté – Obligation de reconnaissance et d’exécution.#Affaire C-391/24.

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October 2, 2025 0 Comments

CELEX:62024CJ0086:           Arrêt de la Cour (huitième chambre) du 2 octobre 2025.#CS STEEL a.s. contre Generální ředitelství cel.#Renvoi préjudiciel – Union douanière – Règlement (UE) no 952/2013 – Détermination de l’origine des marchandises – Règlement délégué (UE) 2015/2446 – Sous-position 7304 41 du système harmonisé de désignation et de codification des marchandises – Tubes, tuyaux et profilés creux, sans soudure, en fer ou en acier – Validité de la règle d’origine applicable aux tuyaux en acier – Tuyaux finis à chaud, ultérieurement réduits à froid.#Affaire C-86/24.

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October 2, 2025 0 Comments

CELEX:62024CC0496: Opinion of Advocate General Szpunar delivered on 2 October 2025.###

October 2, 2025 0 Comments

CELEX:62024CJ0243:           Arrêt de la Cour (sixième chambre) du 2 octobre 2025.#WV contre Service européen pour l'action extérieure.#Pourvoi – Fonction publique – Fonctionnaires – Procédure disciplinaire – Sanction disciplinaire – Révocation sans réduction des droits à pension – Absences injustifiées – Composition du Tribunal de l’Union européenne – Prétendue absence d’impartialité – Erreurs d’appréciation – Substitution de motivation – Charge de la preuve – Proportionnalité – Autorité de la chose jugée.#Affaire C-243/24 P.

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October 2, 2025 0 Comments

CELEX:62024CC0446: Opinion of Advocate General Richard de la Tour delivered on 2 October 2025.###

October 2, 2025 0 Comments
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