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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.


 

Poročilo o pobranih davkih in drugih dajatvah April (2025)

Finančna uprava RS (v nadaljevanju: FURS) je v mesecu aprilu 2025 pobrala neto 2.449,5 milijonov evrov prihodkov, kar je za 19,8 milijonov evrov oz. za 0,8 % manj kot v aprilu 2024 in za 460,7 milijonov evrov oz. za 23,2 % več kot v aprilu 2023.

V obdobju januar – april 2025 je FURS pobrala neto 8.742,6 milijonov evrov prihodkov, kar je za 473,8 milijonov evrov oz. za 5,7 % več kot v enakem obdobju lani in za 1.494,8 milijonov evrov oz. za 20,6 % več kot v obdobju januar – april 2023. Pridržujemo si pravico do popravka podatkov.

Poročilo o prihodkih Finančne uprave RS 2025

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Nadgradnja carinskega enotnega okenca EU CSW CERTEX

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Previdno pri vklopu bralnika v mobilni aplikaciji eDavki

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CELEX:62017CJ0668_SUM: Judgment of the Court (Fourth Chamber) of 3 July 2019.#Viridis Pharmaceutical Ltd v European Union Intellectual Property Office.#Appeal – EU trade mark – Revocation proceedings – Word mark Boswelan – Genuine use – Absence – Use of the mark in the context of a clinical trial prior to the submission of an application for marketing authorisation for a medicinal product – Proper reason for non-use – Concept.#Case C-668/17 P.

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CELEX:62018CJ0099_SUM: Judgment of the Court (Tenth Chamber) of 4 July 2019.#FTI Touristik GmbH v European Union Intellectual Property Office.#Appeal — EU trade mark — Regulation (EC) No 207/2009 — Opposition proceedings — Article 8(1)(b) — Application for registration of the figurative mark including the word element ‘Fl’ — Opposition by the proprietor of the figurative mark including the word element ‘fly.de’ — Rejection — Similarity between the signs — Name in normal script in the European Union Trade Marks Bulletin — Likelihood of confusion.#Case C-99/18 P.

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CELEX:62017CJ0450_SUM: Judgment of the Court (First Chamber) of 8 May 2019.#Landeskreditbank Baden-Württemberg - Förderbank v European Central Bank.#Appeal — Economic and monetary policy — Regulation (EU) No 1024/2013 — Article 6(4) — Regulation (EU) No 468/2014 — Article 70(1) — Prudential supervision of credit institutions — Tasks conferred on the European Central Bank (ECB) — Single supervisory mechanism — Performance of those tasks by the national competent authorities — ‘Less significant’ credit institution — ‘Particular circumstances’ justifying a credit institution being considered ‘less significant’.#Case C-450/17 P.

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CELEX:62017CJ0082_SUM: Judgment of the Court (Third Chamber) of 12 September 2019.#TestBioTech eV and Others v European Commission.#Appeal — Environment — Genetically modified products — Commission decision authorising the placing on the market of products containing genetically modified soybean MON 87701 x MON 89788 — Regulation (EC) No 1367/2006 — Article 10(1) — Request for internal review of the decision, submitted under the provisions relating to public participation in environmental decision-making — Rejection of the request.#Case C-82/17 P.

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CELEX:62018CJ0273_SUM: Judgment of the Court (Eighth Chamber) of 10 July 2019.#SIA „Kuršu zeme' v Valsts ieņēmumu dienests.#Request for a preliminary ruling from the Augstākā tiesa.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice.#Case C-273/18.

May 21, 2025 0 Comments

CELEX:62017CJ0580_SUM: Judgment of the Court (Tenth Chamber) of 8 May 2019.#Mittetulundusühing Järvelaev v Põllumajanduse Registrite ja Informatsiooni Amet (PRIA).#Request for a preliminary ruling from the Riigikohus.#Reference for a preliminary ruling — Common agricultural policy — Support for rural development by the European Agricultural Fund for Rural Development (EAFRD) — Regulation (EC) No 1698/2005 — Applicability ratione temporis — Article 72 — Durability of investment operations — Substantial modification to a co-financed investment operation — Asset acquired by means of an investment operation co-financed by the EAFRD and leased by the beneficiary of the funding to another — Financing, management and monitoring of the common agricultural policy — Regulation (EC) No 1306/2013 — Ar

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CELEX:62018CJ0185_SUM: Judgment of the Court (Sixth Chamber) of 12 June 2019.#Oro Efectivo SL v Diputación Foral de Bizkaia.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 401 — Principle of fiscal neutrality — Acquisition by an undertaking, from private individuals, of objects with a high gold or other precious metal content with a view to resale — Duty on transfers of assets.#Case C-185/18.

May 21, 2025 0 Comments

CELEX:62018CJ0089_SUM: Judgment of the Court (First Chamber) of 10 July 2019.#A v Udlændinge- og Integrationsministeriet.#Request for a preliminary ruling from the Østre Landsret.#Reference for a preliminary ruling — EEC-Turkey Association Agreement — Decision No 1/80 — Article 13 — Standstill clause — Family reunification of spouses — New restriction — Overriding reason in the public interest — Successful integration — Efficient management of migration flows — Proportionality.#Case C-89/18.

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CELEX:62018CJ0026_SUM: Judgment of the Court (First Chamber) of 10 July 2019.#Federal Express Corporation Deutsche Niederlassung v Hauptzollamt Frankfurt am Main.#Request for a preliminary ruling from the Hessisches Finanzgericht.#Reference for a preliminary ruling – Customs Union – Regulation (EEC) No 2913/92 – Articles 202 and 203 – Customs duties on imports – Incurrence of a customs debt on account of infringements of customs legislation – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(d) and Article 30 – VAT on importation – Chargeable event – Concept of ‘importation’ of goods – Requirement that the goods must enter the economic network of the Union – Carriage of those goods to a Member State other than that in which the customs debt was incurred.#Case C-26/18.

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CELEX:62017CJ0589_SUM: Judgment of the Court (Second Chamber) of 29 July 2019.#Prenatal S.A. v Tribunal Económico Administrativo Regional de Cataluña (TEARC).#Request for a preliminary ruling from the Tribunal Superior de Justicia de Cataluña.#Reference for a preliminary ruling – Imports of textile products incorrectly declared as originating in Jamaica – Post-clearance recovery of import duties – Request for remission of duties – Regulation (EEC) No 2913/92 – Common customs code – Article 220(2)(b) and Article 239 – Rejection decision of the European Commission in a special case – Validity.#Case C-589/17.

May 21, 2025 0 Comments

CELEX:62018CJ0264_SUM: Judgment of the Court (Fifth Chamber) of 6 June 2019.#P. M. and Others v Ministerraad.#Request for a preliminary ruling from the Grondwettelijk Hof.#Reference for a preliminary ruling — Procedures for the award of public works contracts, public supply contracts and public service contracts — Directive 2014/24/EU — Article 10, (c), and (d)(i), (ii) and (v) — Validity — Scope — Exclusion of arbitration and conciliation services and of certain legal services — Principles of equal treatment and subsidiarity — Articles 49 and 56 TFEU.#Case C-264/18.

May 21, 2025 0 Comments

CELEX:62024TJ0068: Judgment of the General Court (Third Chamber) of 20 November 2024.#Solidexpert Polska sp. z o.o. v European Union Intellectual Property Office.#EU trade mark – International registration designating the European Union – Word mark woodexpert – Absolute ground for refusal – Descriptive character – Article 7(1)(c) of Regulation (EU) 2017/1001.#Case T-68/24.

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CELEX:62023TJ1100:           Urteil des Gerichts (Sechste Kammer) vom 6. November 2024.#IN tIME Express Logistik GmbH gegen Amt der Europäischen Union für geistiges Eigentum.#Unionsmarke – Anmeldung der Unionsbildmarke inTime Agile Logistics – Absolute Eintragungshindernisse – Beschreibender Charakter – Fehlende Unterscheidungskraft – Art. 7 Abs. 1 Buchst. b und c der Verordnung (EU) 2017/1001 – Begründungspflicht – Art. 94 Abs. 1 der Verordnung 2017/1001.#Rechtssache T-1100/23.

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CELEX:62018CJ0159_SUM: Judgment of the Court (Fourth Chamber) of 26 June 2019.#André Moens v Ryanair Ltd.#Request for a preliminary ruling from the juge de paix du troisième canton de Charleroi.#Reference for a preliminary ruling — Air transport — Regulation (EC) No 261/2004 — Article 5(3) — Compensation to passengers in the event of denied boarding and of cancellation or long delay of flights — Scope — Exemption from the obligation to pay compensation — Concept of ‘extraordinary circumstances’ — Presence of petrol on an airport runway.#Case C-159/18.

May 21, 2025 0 Comments

CELEX:62017CJ0716_SUM: Judgment of the Court (Fourth Chamber) of 11 July 2019.#Request for a preliminary ruling from the Østre Landsret.#Reference for a preliminary ruling – Free movement of workers – Restrictions – Opening of a debt relief procedure – Residence condition – Admissibility – Article 45 TFEU – Direct effect.#Case C-716/17.

May 21, 2025 0 Comments

CELEX:62017CJ0659_SUM: Judgment of the Court (Second Chamber) of 29 July 2019.#Istituto nazionale della previdenza sociale (INPS) v Azienda Napoletana Mobilità SpA.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling — State aid — Employment aid — Exemption from social security contributions in connection with training and work experience contracts — Decision 2000/128/EC — Aid granted by Italy to promote employment — Aid incompatible in part with the internal market — Applicability of Decision 2000/128/EC to an undertaking exclusively providing local public transport services which were directly awarded to it by a municipality — Article 107(1) TFEU — Concept of ‘distortion of competition’ — Concept of ‘effect on trade’ between Member St

May 21, 2025 0 Comments

CELEX:62018CJ0242_SUM: Judgment of the Court (First Chamber) of 3 July 2019.#'UniCredit Leasing' EAD v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' – Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (NAP).#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Taxable amount – Reduction – Principle of fiscal neutrality – Lease finance agreement terminated for failure to make monthly payments – Notice of adjustment – Scope – Taxable transactions – Supply of goods for consideration – Payment of ‘compensation’ for termination up to expiry of the agreement – Jurisdiction of the Court.#Case C-242/18.

May 21, 2025 0 Comments
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