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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:62023CJ0492: Judgment of the Court (Grand Chamber) of 2 December 2025.#X v Russmedia Digital SRL and Inform Media Press SRL.#Reference for a preliminary ruling – Protection of personal data – Regulation (EU) 2016/679 – Article 4(7) – Concept of ‘controller’ – Responsibility of the operator of an online marketplace for the publication of personal data contained in advertisements placed on its online marketplace by user advertisers – Article 5(2) – Principle of accountability – Article 26 – Joint control with user advertisers – Article 9(1) and (2)(a) – Advertisements containing sensitive data – Lawfulness of processing – Consent – Articles 24, 25 and 32 – Obligations of the controller – Prior identification of the advertisements containing such data – Prior identification of the ident

December 3, 2025 0 Comments

CELEX:62024TC0643

This document does not exist in English.
December 3, 2025 0 Comments

CELEX:62024TJ0285:           Arrêt du Tribunal (première chambre) du 3 décembre 2025.#Gennady Nikolayevich Timchenko contre Conseil de l'Union européenne.#Politique étrangère et de sécurité commune – Mesures restrictives prises eu égard aux actions compromettant ou menaçant l’intégrité territoriale, la souveraineté et l’indépendance de l’Ukraine – Gel des fonds – Liste des personnes, des entités et des organismes auxquels s’applique le gel des fonds et des ressources économiques – Restrictions en matière d’admission sur le territoire des États membres – Liste des personnes, des entités et des organismes faisant l’objet de restrictions en matière d’admission sur le territoire des États membres – Maintien du nom du requérant sur les listes – Obligation de motivation – Erreur d’appréciation

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December 3, 2025 0 Comments

CELEX:62023TJ1107:           Arrêt du Tribunal (première chambre) du 3 décembre 2025.#Elena Petrovna Timchenko contre Conseil de l'Union européenne.#Politique étrangère et de sécurité commune – Mesures restrictives prises eu égard aux actions compromettant ou menaçant l’intégrité territoriale, la souveraineté et l’indépendance de l’Ukraine – Gel des fonds – Liste des personnes, des entités et des organismes auxquels s’applique le gel des fonds et des ressources économiques – Restrictions en matière d’admission sur le territoire des États membres – Liste des personnes, des entités et des organismes faisant l’objet de restrictions en matière d’admission sur le territoire des États membres – Maintien du nom du requérant sur les listes – Notion d’“association” – Article 2, paragraphe 1, in fi

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December 3, 2025 0 Comments

CELEX:62025TJ0049: Judgment of the General Court (Eighth Chamber) of 3 December 2025.#Mute Sp. z o.o. v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU figurative mark mute labs – Earlier EU figurative mark MuteDesign – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001 – Article 95(1) of Regulation 2017/1001.#Case T-49/25.

December 3, 2025 0 Comments

CELEX:62024TJ0414_RES: 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 3, 2025 0 Comments

CELEX:62024TJ0318: Judgment of the General Court (Tenth Chamber) of 3 December 2025.#WS v European Commission.#Processing of personal data – Protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies – Regulation (EU) 2018/1725 – Requests made to EPSO concerning access to and processing of personal data – Error of law.#Case T-318/24.

December 3, 2025 0 Comments

CELEX:62024TJ0414_EXT: 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 3, 2025 0 Comments

CELEX:62023TJ0536: Judgment of the General Court (Sixth Chamber) of 3 December 2025.#AlzChem Trostberg GmbH v European Commission.#Public health – Biocidal products – Decision not approving cyanamide as an existing active substance for use in biocidal products of product-types 3 and 18 – Regulation (EU) No 528/2012 – Transitional measures – Manifest error of assessment – Proportionality.#Case T-536/23.

December 3, 2025 0 Comments

CELEX:62024TJ0646:           Arrêt du Tribunal (chambre préjudicielle) du 3 décembre 2025.#MS KLJUČAROVCI, d. o. o. - v stečaju contre République de Slovénie.#Renvoi préjudiciel – Harmonisation des législations fiscales – Système commun de TVA – Articles 41 et 42 de la directive 2006/112/CE – Lieu d’une acquisition intracommunautaire de biens – Article 141, sous c), de la directive 2006/112 – Opération triangulaire – Mesure de simplification – Chaîne de livraisons comprenant quatre opérateurs identifiés dans trois États membres différents – Assujetti ayant ou ayant dû avoir la connaissance d’opérations constituant un abus du système de TVA.#Affaire T-646/24.

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December 3, 2025 0 Comments

CELEX:62024TJ0072:           Arrêt du Tribunal (quatrième chambre) du 3 décembre 2025.#UC contre Conseil de l'Union européenne.#Politique étrangère et de sécurité commune – Mesures restrictives prises en raison de la situation en République démocratique du Congo – Gel des fonds – Restrictions en matière d’admission sur le territoire des États membres – Listes des personnes, des entités et des organismes auxquels s’applique le gel des fonds et des ressources économiques et faisant l’objet de restrictions en matière d’admission sur le territoire des États membres – Maintien du nom du requérant sur les listes – Recours en annulation – Compétence du Conseil – Obligation de transparence – Sécurité juridique – Obligation de motivation – Erreur d’appréciation – Droits fondamentaux – Proportionna

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December 3, 2025 0 Comments

CELEX:62024TJ0617: Judgment of the General Court (Second Chamber) of 3 December 2025.#Nokia Oyj v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU figurative mark NOOKA YOUR SPACE – Earlier EU word mark NOKIA – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-617/24.

December 3, 2025 0 Comments

CELEX:32024R3012R(04)

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

CELEX:32025D2465: Council Decision (EU) 2025/2465 of 24 November 2025 on the signing, on behalf of the Union, of the Agreement on Digital Trade between the European Union and the Republic of Korea

December 3, 2025 0 Comments

CELEX:31991L0676R(04)

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

CELEX:32025R2439: Regulation (EU) 2025/2439 of the European Parliament and of the Council of 26 November 2025 amending Regulation (EU) 2024/2865 as regards dates of application and transitional provisions (Text with EEA relevance)

December 3, 2025 0 Comments

CELEX:32023R1113R(02)

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

CELEX:32019R0004R(05)

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

VSRS Sklep X DoR 170/2024-5

Revizija se dopusti glede vprašanja: Ali je v okvir pravnih pojmov "raziskava" in "razvoj" po 55. členu ZDDPO-2 mogoče umestiti programiranje za poslovno uporabo v programskem jeziku (npr. C-sharp, SQL), s katerim se obstoječemu računalniškemu programu (sistemu) dodajo nove uporabniške funkcionalnosti, ki izboljšujejo uporabniško izkušnjo? In s tem v povezavi, ali bi morala biti omenjena pravna pojma, da bi bila ureditev skladna z 2. in 147. členom Ustave Republike Slovenije - Ustava, definirana v zakonu in je ureditev protiustavna, ker v šestem odstavku 55. člena ZDDPO-2 v celoti prepušča ministru, pristojnemu za finance, da ju definira?
December 2, 2025 0 Comments

Omogočena oddaja kontrolnih podatkov KP-KPD za odmerno leto 2025

Od ponedeljka, 1. 12. 2025, je v sistemu eDavki omogočena oddaja kontrolnih podatkov KP-KPD za odmerno leto 2025 za naslednje vire:

  • VIRPN1.DAT
  • VIRPN2.DAT
  • VIROPR.DAT
  • VIRVDC.DAT
  • VIROBR.DAT
  • VIRODIV.DAT
  • VIR5900.DAT
  • VIRINVA.DAT
  • VIRPON.DAT
  • VIROPRKM
  • VIRSKUPKM
  • VIRVDCA5B
  • SPORT1.DAT
  • SPORT2.DAT
  • VIRZRP
  • VIRDOH
  • VirUmik

Za odmerno leto 2025 se bodo kontrolni podatki oddajali enako kot v preteklih odmernih letih, in sicer preko portala eDavki z obrazcem KP-KPD.

  • Pripravljene datoteke za oddajo lahko:
    • uvozite v eDavke, ali
    • pripravite ročno v sklopu obrazca KP-KPD.
  • V obrazcu KP-KPD je na voljo razdelek »Izdelaj datoteko«, kjer lahko za določene posamezne vire pripravite datoteko tako, da izberete ustrezen VIR podatkov, ki ga želite oddati.
December 2, 2025 0 Comments
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