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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:62025CN0592: Case C-592/25, Aroma Obst: Request for a preliminary ruling from the Oberlandesgericht Wien (Austria) lodged on 5 September 2025 – Bundeswettbewerbsbehörde v Aroma Obst GmbH

December 8, 2025 0 Comments

CELEX:62024CA0805: Case C-805/24 P: Judgment of the Court (Third Chamber) of 16 October 2025 – Timchenko and Timchenko v Council (Appeal – Restrictive measures taken in view of the situation in Ukraine – Regulation (EU) No 269/2014 – Article 2 – Freezing of funds and economic resources – Article 9(2) – Obligation requiring persons subject to a fund-freezing measure to report funds and economic resources – Legal classification of such an obligation – Legal basis – Article 215(2) TFEU – Articles 24, 26 and 29 TEU – Implementation of the common foreign and security policy by the Member States)

December 8, 2025 0 Comments

CELEX:62024CA0218: Case C-218/24, Iberia Líneas Aéreas de España (Concept of baggage: Judgment of the Court (Seventh Chamber) of 16 October 2025 (request for a preliminary ruling from the Juzgado de lo Mercantil no 4 de Madrid – Spain) – Felicísima v Iberia Líneas Aéreas de España SA Operadora Unipersonal, IATA España SLU (Reference for a preliminary ruling – Carriage by air – Montreal Convention – Article 17(2) – Concept of baggage – Article 22(2) – Air carrier liability in the event of loss of baggage – Loss of a passenger’s pet – Compensation for non-material damage)

December 8, 2025 0 Comments

CELEX:62025CN0579: Case C-579/25, DelicaSea: Request for a preliminary ruling from the Gerechtshof Den Haag (Netherlands) lodged on 2 September 2025 – DelicaSea BV v Bacardi and Company Limited and Bacardi and Company Limited v JMN BV and Others

December 8, 2025 0 Comments

CELEX:62023CA0718: Joined Cases C-718/23 to C-721/23 and C-60/24,Anesar-CV and Others: Judgment of the Court (Eighth Chamber) of 16 October 2025 (request for a preliminary ruling from the Tribunal Superior de Justicia de la Comunidad Valenciana – Spain) – Asociación de Empresarios de Salones de Juego y Recreativos de la Comunidad Valenciana (Anesar-CV) (C-718/23), Salones Comatel SL (C-719/23), Asociación Española de Fabricantes de Máquinas Recreativas y de Juego (Asesfam) (C-720/23), Apuestas Deportivas Valencianas S.A. (C-721/23), Recreativos Giner Moltó SL (C-60/24) and Others v Conselleria d’Hisenda i Model Econòmic de la Generalitat Valenciana (Reference for a preliminary ruling – Freedom of establishment – Article 49 TFEU – Restrictions – Games of chance – Regional legislation – Mini

December 8, 2025 0 Comments

CELEX:62025CN0588: Case C-588/25: Request for a preliminary ruling from the Curtea de Apel Craiova (Romania) lodged on 4 September 2025 – Preenergyvis SRL v Agenţia Naţională de Administrare Fiscală – Direcţia Regională Antifraudă Fiscală Târgu-Jiu and Ministerul Finanţelor – Direcţia Generală de Soluţionare a Contestaţiilor

December 8, 2025 0 Comments

CELEX:62025CN0625: Case C-625/25, Prudniez: Request for a preliminary ruling from the Cour de cassation (France) lodged on 23 September 2025 – NV v Ministère public

December 8, 2025 0 Comments

CELEX:62025TN0685: Case T-685/25: Action brought on 4 October 2025 – Avicenn and Gillet v Commission

December 8, 2025 0 Comments

CELEX:62024CA0059: Case C-59/24 P: Judgment of the Court (Eighth Chamber) of 16 October 2025 – Kingdom of the Netherlands v European Gaming and Betting Association and Commission (Appeal – State aid – State measure extending gambling licences granted by the Kingdom of the Netherlands – Decision of the European Commission not to raise objections – Rejection of a complaint – No examination of the existence of a potential indirect advantage – Scope of the Commission’s duty to carry out an examination – Obligation to state reasons)

December 8, 2025 0 Comments

CELEX:62025CN0637: Case C-637/25 P: Appeal brought on 26 September 2025 by Rimorchiatori Riuniti Panfido & C. SRL against the judgment of the General Court (Seventh Chamber) delivered on 16 July 2025. in Case T-1193/23, Rimorchiatori Riuniti Panfido & C. Srl v European Climate, Infrastructure and Environment Executive Agency (CINEA)

December 8, 2025 0 Comments

CELEX:62025TN0690: Case T-690/25: Action brought on 7 October 2025 – Avicenn and Gillet v Commission

December 8, 2025 0 Comments

CELEX:32025D2467: Council Decision (EU) 2025/2467 of 1 December 2025 on the position to be taken on behalf of the European Union within the Regional Steering Committee of the Transport Community as regards the amendment of the Annex to the Financial Rules and Auditing Procedures applicable to the Transport Community, adopted pursuant to Decision No 2022/02 of the Regional Steering Committee of the Transport Community

December 8, 2025 0 Comments

CELEX:32025D06558: Council Decision of 27 November 2025 replacing a member of the Management Board of the European Centre for the Development of Vocational Training (Cedefop) for Italy

December 8, 2025 0 Comments

CELEX:32025D2464: Council Decision (EU) 2025/2464 of 1 December 2025 on the position to be taken on behalf of the European Union within the Regional Steering Committee of the Transport Community as regards the adoption of the budget of the Transport Community for 2026

December 8, 2025 0 Comments

CELEX:32025R2445: Regulation (EU, Euratom) 2025/2445 of the European Parliament and of the Council of 26 November 2025 on the statute and funding of European political parties and European political foundations (recast)

December 8, 2025 0 Comments

CELEX:62024TJ0414: Judgment of the General Court (Fifth Chamber) of 3 December 2025 (Extracts).#Amer Foz v Council of the European Union.#Common foreign and security policy – Restrictive measures taken in view of the situation in Syria – Freezing of funds – Restrictions on entry into the territory of the Member States – Lists of persons, entities and bodies subject to the freezing of funds and economic resources and subject to restrictions on entry into the territory of the Member States – Maintenance of the applicant’s name on the lists – Criterion of association with a person or entity subject to restrictive measures – Fall of the regime of Bashar Al-Assad – Error of assessment.#Case T-414/24.

December 5, 2025 0 Comments

CELEX:62025CO0411: Order of the Court of 18 November 2025.#European Union Intellectual Property Office v Versiontech, Inc.#Appeal – EU trade mark – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request demonstrating that an issue is significant with respect to the unity, consistency or development of EU law – Appeal allowed to proceed.#Case C-411/25 P.

December 5, 2025 0 Comments

CELEX:62025CO0160:           Ordonnance de la Cour (sixième chambre) du 10 novembre 2025.#JK e.a. contre Bank BPH S.A.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Réponse pouvant être clairement déduite de la jurisprudence – Protection des consommateurs – Directive 93/13/CEE – Clauses abusives dans les contrats conclus avec les consommateurs – Effets de la constatation du caractère abusif d’une clause – Contrat de prêt hypothécaire indexé sur une devise étrangère – Détermination du taux de change entre les devises – Élément abusif d’une clause de conversion – Effet dissuasif – Obligations du juge national – Caractère distinct de l’élément abusif de la clause.#Affaire C-160/25.

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December 5, 2025 0 Comments

Zaščitni ukrepi na uvoz zlitin na osnovi silicija in mangana

V skladu z zadevno uredbo je Komisija za obdobje 3 let, to je do 17.11.2028, odprla posebne tarifne kvote na uvoz ferozlitin, ki se trenutno uvrščajo pod oznake HS/KN 7202 11, 7202 19, 7202 21, 7202 29, 7202 30 in 7202 99 30. Razpoložljive količine tarifnih kvot so navedene v Prilogi III zadevne uredbe. Izražene so v neto tonah in so za posamezne države oziroma skupino držav (v uredbi pod »druge države«) odprte četrtletno na podoben način, kot zaščitni ukrepi na uvoz nekaterih izdelkov iz jekla (Izvedbena uredba Komisije EU 2019/159).Črpanje zadevnih kvot bo potekalo kvartalno. Po koncu vsakega četrtletnega obdobja se bo na 20 delovni dan Komisije ustavilo črpanje kvot. Morebitne neporabljene količine posamezne tarifne kvote se ne bodo prenesle v naslednje četrtletje. Prav tako se ne bo prenesel morebitni preostanek količin tarifnih kvot ob koncu zadnjega četrtletja.Nekateri izdelki iz Priloge II zadevne uredbe na katere so uvedeni zaščitni ukrepi, so tudi predmet protidampinških ukrepov (glej Prilogo II pod številka izdelka 2 / Fero-silicij). Za te izdelke se ne glede na dodeljeno tarifno kvoto, obračunajo tudi ustrezne protidampinške dajatve. Ko ustrezne tarifne kvote za to blago niso več na voljo oziroma, ko se količine odprtih tarifnih kvot izčrpajo, za to blago poleg protidampinških dajatev nastopijo tudi zaščitni ukrepi. Izračun dajatev glede na »dvojni ukrep« bo Komisija prilagodila na način, da se stopnja protidampinških dajatev začasno opusti ali zmanjša tako, da skupni seštevek dajatev po obeh ukrepih ne preseže najvišje ravni veljavnih zaščitnih ukrepov ali protidampinških dajatev. Zaščitni ukrepi, nastopijo tudi po izčrpanju količin zadevnih tarifnih kvot v primeru izdelkov navedenih pod številko 1,3 in 4 Priloge II, ki pa trenutno niso predmet protidampinških ukrepov.Višina zaščitnih dajatev se izračuna kot razlika med cenovnim pragom (EUR/tono), ki je določen za posamezno vrsto izdelka v Prilogi II in neto ceno franko meja Unije, pred plačilom...
December 5, 2025 0 Comments

Zaščitni ukrepi na uvoz zlitin na osnovi silicija in mangana

V skladu z zadevno uredbo je Komisija za obdobje 3 let, to je do 17.11.2028, odprla posebne tarifne kvote na uvoz ferozlitin, ki se trenutno uvrščajo pod oznake HS/KN 7202 11, 7202 19, 7202 21, 7202 29, 7202 30 in 7202 99 30. Razpoložljive količine tarifnih kvot so navedene v Prilogi III zadevne uredbe. Izražene so v neto tonah in so za posamezne države oziroma skupino držav (v uredbi pod »druge države«) odprte četrtletno na podoben način, kot zaščitni ukrepi na uvoz nekaterih izdelkov iz jekla (Izvedbena uredba Komisije EU 2019/159).Črpanje zadevnih kvot bo potekalo kvartalno. Po koncu vsakega četrtletnega obdobja se bo na 20 delovni dan Komisije ustavilo črpanje kvot. Morebitne neporabljene količine posamezne tarifne kvote se ne bodo prenesle v naslednje četrtletje. Prav tako se ne bo prenesel morebitni preostanek količin tarifnih kvot ob koncu zadnjega četrtletja.Nekateri izdelki iz Priloge II zadevne uredbe na katere so uvedeni zaščitni ukrepi, so tudi predmet protidampinških ukrepov (glej Prilogo II pod številka izdelka 2 / Fero-silicij). Za te izdelke se ne glede na dodeljeno tarifno kvoto, obračunajo tudi ustrezne protidampinške dajatve. Ko ustrezne tarifne kvote za to blago niso več na voljo oziroma, ko se količine odprtih tarifnih kvot izčrpajo, za to blago poleg protidampinških dajatev nastopijo tudi zaščitni ukrepi. Izračun dajatev glede na »dvojni ukrep« bo Komisija prilagodila na način, da se stopnja protidampinških dajatev začasno opusti ali zmanjša tako, da skupni seštevek dajatev po obeh ukrepih ne preseže najvišje ravni veljavnih zaščitnih ukrepov ali protidampinških dajatev. Zaščitni ukrepi, nastopijo tudi po izčrpanju količin zadevnih tarifnih kvot v primeru izdelkov navedenih pod številko 1,3 in 4 Priloge II, ki pa trenutno niso predmet protidampinških ukrepov.Višina zaščitnih dajatev se izračuna kot razlika med cenovnim pragom (EUR/tono), ki je določen za posamezno vrsto izdelka v Prilogi II in neto ceno franko meja Unije, pred plačilom...
December 5, 2025 0 Comments
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