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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:32025D0426: Council Decision (EU) 2025/426 of 24 February 2025 on the signing, on behalf of the European Union, of the Agreement between the European Union and the Federative Republic of Brazil on cooperation with and through the European Union Agency for Law Enforcement Cooperation (Europol) and the Federal Police of Brazil

February 28, 2025 0 Comments

CELEX:32014L0053R(03):           Rectificatif à la directive 2014/53/UE du Parlement européen et du Conseil du 16 avril 2014 relative à l’harmonisation des législations des États membres concernant la mise à disposition sur le marché d’équipements radioélectriques et abrogeant la directive 1999/5/CE (JO L 153 du 22.5.2014)

The corrigendum does not concern the English version.
February 28, 2025 0 Comments

CELEX:32013R0952R(14):           Berichtigung der Verordnung (EU) Nr. 952/2013 des Europäischen Parlaments und des Rates vom 9. Oktober 2013 zur Festlegung des Zollkodex der Union (Neufassung) (ABl. L 269 vom 10.10.2013)

The corrigendum does not concern the English version.
February 28, 2025 0 Comments

CELEX:32002R0889R(02)

The corrigendum does not concern the English version.
February 28, 2025 0 Comments

CELEX:32024R1745R(07)

The corrigendum does not concern the English version.
February 28, 2025 0 Comments

CELEX:32020R1784R(06)

The corrigendum does not concern the English version.
February 28, 2025 0 Comments

CELEX:32025D0373: Council Implementing Decision (EU) 2025/373 of 18 February 2025 amending Implementing Decision (EU) 2019/310 as regards the authorisation granted to Poland to continue to apply the special measure derogating from Article 226 of Directive 2006/112/EC on the common system of value added tax

February 28, 2025 0 Comments

CELEX:32025R0428: Council Implementing Regulation (EU) 2025/428 of 18 February 2025 amending Implementing Regulation (EU) No 282/2011 as regards the electronic value added tax exemption certificate

February 28, 2025 0 Comments

CELEX:62022TJ0498: Judgment of the General Court (First Chamber, Extended Composition) of 26 February 2025 (Extracts).#Aleksandra Melnichenko v Council of the European Union.#Common foreign and security policy – Restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – Freezing of funds – Restrictions on entry into the territory of the Member States – List 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 – Inclusion and maintenance of the applicant’s name on the list – Concept of ‘association’ – Article 2(1), in fine, of Decision 2014/145/CFSP – Plea of illegality – Error of assessment – Fundamen

February 27, 2025 0 Comments

CELEX:62021CJ0682_SUM: Judgment of the Court (Fourth Chamber) of 26 January 2023.#UAB 'HSC Baltic' and Others v Vilniaus miesto savivaldybės administracija and Others.#Reference for a preliminary ruling – Public procurement – Directive 2014/24/EU – Article 57(4)(g) – Optional ground for exclusion linked to deficiencies in the context of a prior contract – Contract awarded to a group of economic operators – Early termination of that contract – Automatic inclusion of all members of the group on a list of unreliable suppliers – Principle of proportionality – Directive 89/665/EEC – Article 1(1) and (3) – Right to an effective remedy.#Case C-682/21.

February 27, 2025 0 Comments

CELEX:62022TJ0599_INF:           Arrêt du Tribunal (huitième chambre élargie) du 4 septembre 2024.#Hypo Vorarlberg Bank AG contre Conseil de résolution unique.#Union économique et monétaire – Union bancaire – Mécanisme de résolution unique des établissements de crédit et de certaines entreprises d’investissement (MRU) – Fonds de résolution unique (FRU) – Décision du CRU sur le calcul des contributions ex ante pour la période de contribution 2017 – Détermination du niveau cible annuel du FRU – Obligation de motivation – Article 291, paragraphe 2, TFUE – Article 70, paragraphe 7, du règlement (UE) no 806/2014 – Règlement d’exécution (UE) 2015/81 – Compétences d’exécution attribuées au Conseil – Cas spécifiques dûment justifiés – Portée des compétences d’exécution – Limitation des effets de

This document does not exist in English.
February 27, 2025 0 Comments

CELEX:62022TJ0367_INF: Judgment of the General Court (Tenth Chamber) of 25 September 2024.#PT v European Commission.#Case T-367/22.

February 27, 2025 0 Comments

CELEX:62022CJ0639_SUM: Judgment of the Court (Fourth Chamber) of 5 September 2024.#X and Others v Inspecteur van de Belastingdienst Utrecht and Others.#Requests for a preliminary ruling from the Rechtbank Gelderland.#References for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 135(1)(g) – Management of special investment funds – Definition – Pension funds – Comparability with an undertaking for collective investment in transferable securities (UCITS) – Investment risk borne by the members – Scope – Need for comparison with a pension fund regarded by the Member State concerned as a special investment fund.#Joined Cases C-639/22 to C-644/22.

February 27, 2025 0 Comments

CELEX:62021TJ0446_INF: Judgment of the General Court (Third Chamber, Extended Composition) of 25 September 2024.#Commission de régulation de l’énergie (CRE) v European Union Agency for the Cooperation of Energy Regulators.#Energy – Internal market for electricity – Capacity calculation region – Core region – Adoption by ACER of the methodology for cost sharing of redispatching and countertrading – Determination of the threshold for legitimate loop flows – Article 16(13) of Regulation (EU) 2019/943.#Case T-446/21.

February 27, 2025 0 Comments

CELEX:62023CJ0083_SUM: Judgment of the Court (Seventh Chamber) of 5 September 2024.#H GmbH v Finanzamt M.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – VAT unduly invoiced and paid – Correction of the invoice – Liquidation of the supplier – Refund to the supplier of the VAT – Refusal of the tax authority to refund the VAT directly to the purchaser – Priority for the right to a VAT refund – Risk of a double refund of the VAT – Risk of loss of tax revenue.#Case C-83/23.

February 27, 2025 0 Comments

CELEX:62022TJ0537_INF: Judgment of the General Court (Third Chamber) of 24 January 2024.#Delta-Sport Handelskontor GmbH v European Union Intellectual Property Office.#Case T-537/22.

February 27, 2025 0 Comments

CELEX:62022CJ0709_SUM: Judgment of the Court (Seventh Chamber) of 12 September 2024.#Syndyk Masy Upadłości A v Dyrektor Izby Administracji Skarbowej we Wrocławiu.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 273 and 395 – Implementing Decision (EU) 2019/310 – Fight against VAT fraud – Split payment mechanism – VAT account of an insolvent taxable person – Transfer at the request of the insolvency administrator of funds deposited on the VAT account.#Case C-709/22.

February 27, 2025 0 Comments

CELEX:62023TO0529(01)_INF: Order of the President of the General Court of 5 March 2024.#YU v European Commission.#Case T-529/23 R.

February 27, 2025 0 Comments

CELEX:62023CO0103_INF: Order of the Court (Tenth Chamber) of 3 June 2024.#Trasta Komercbanka AS v European Central Bank (ECB).#Appeal – Article 181 of the Rules of Procedure of the Court of Justice – Article 19 of the Statute of the Court of Justice of the European Union – Representation of the parties – No independent representative – Manifest inadmissibility.#Case C-103/23 P.

February 27, 2025 0 Comments

CELEX:62019TO0283_INF: Order of the General Court (Third Chamber, Extended Composition) of 14 March 2024.#Federal Republic of Germany v European Union Agency for the Cooperation of Energy Regulators.#Case T-283/19.

February 27, 2025 0 Comments
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