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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:62024TJ0372_EXT:           Arrêt du Tribunal (sixième chambre) du 25 juin 2025 (Extraits).#K-Way SpA contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Procédure de déchéance – Marque de l’Union européenne figurative représentant cinq bandes parallèles colorées – Usage sérieux de la marque – Nature de l’usage – Usage pour les produits pour lesquels la marque est enregistrée – Article 18, paragraphe 1, sous a), et article 58, paragraphe 1, sous a), du règlement (UE) 2017/1001.#Affaire T-372/24.

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June 25, 2025 0 Comments

CELEX:62023TJ0239: Judgment of the General Court (Eighth Chamber, Extended Composition) of 25 June 2025.#Comité interprofessionnel du vin de Champagne and Institut national de l'origine et de la qualité (INAO) v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU word mark NERO CHAMPAGNE – Earlier PDO ‘Champagne’ – Relative ground for refusal – Article 8(6) of Regulation (EU) 2017/1001 – Article 103(2)(a) and (c) of Regulation (EU) No 1308/2013 – Trade mark that contains a PDO – Products complying with the product specification of the PDO – Obligation to state reasons – Article 94 of Regulation 2017/1001.#Case T-239/23.

June 25, 2025 0 Comments

CELEX:62023TJ0096:           Arrêt du Tribunal (troisième chambre élargie) du 25 juin 2025.#Uniper Global Commodities SE contre Agence de l’Union européenne pour la coopération des régulateurs de l’énergie.#Énergie – Marché intérieur de l’électricité – Règlement (UE) 2017/2195 – Décision de l’ACER sur la modification de la méthodologie de fixation du prix de l’énergie d’équilibrage – Imposition d’une limite de prix temporaire – Recours formé devant la commission de recours de l’ACER – Conditions et modalités particulières de recours – Article 28, paragraphe 1, et article 29 du règlement (UE) 2019/942 – Irrecevabilité pour absence de qualité pour agir devant la commission de recours – Exception d’illégalité – Égalité en droit et protection juridictionnelle effective – Défaut d’affectation

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June 25, 2025 0 Comments

CELEX:62023TJ0096_RES:           Arrêt du Tribunal (troisième chambre élargie) du 25 juin 2025.#Uniper Global Commodities SE contre Agence de l’Union européenne pour la coopération des régulateurs de l’énergie.#Énergie – Marché intérieur de l’électricité – Règlement (UE) 2017/2195 – Décision de l’ACER sur la modification de la méthodologie de fixation du prix de l’énergie d’équilibrage – Imposition d’une limite de prix temporaire – Recours formé devant la commission de recours de l’ACER – Conditions et modalités particulières de recours – Article 28, paragraphe 1, et article 29 du règlement (CE) no 2019/942 – Irrecevabilité pour absence de qualité pour agir devant la commission de recours – Exception d’illégalité – Égalité en droit et protection juridictionnelle effective – Défaut d’affec

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June 25, 2025 0 Comments

CELEX:62022TJ0577: Judgment of the General Court (Third Chamber, Extended Composition) of 25 June 2025.#ClientEarth AISBL v Council of the European Union.#Common fisheries policy – Conservation of resources – Total allowable catches – Regulation (EU) 2022/109 – Request for internal review of an administrative act under environmental law – Article 2(1)(f) and Article 10 of Regulation (EC) No 1367/2006 – Objective of achieving a maximum sustainable yield exploitation rate at the latest by 2020 for all stocks – Articles 2, 3, 9, 10, 15 and 16 of Regulation (EU) No 1380/2013 – Socioeconomic and employment objectives – Best available scientific advice – Landing obligation – Mixed fisheries – Choke species – Precautionary approach – Ecosystem-based approach – Regulation (EU) 2018/973 – Regulatio

June 25, 2025 0 Comments

CELEX:62025CO0046: Order of the Court of 17 June 2025.#Sven Butzkies-Schiemann v European Union Intellectual Property Office.#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 failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed.#Case C-46/25 P.

June 25, 2025 0 Comments

CELEX:32003D0913(01)R(02)

The corrigendum does not concern the English version.
June 25, 2025 0 Comments

CELEX:32025D0394R(04): Corrigendum to Council Decision (CFSP) 2025/394 of 24 February 2025 amending Decision 2014/512/CFSP concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine (OJ L, 2025/394, 24.2.2025)

June 25, 2025 0 Comments

CELEX:32025D03469: Council Decision of 19 June 2025 replacing an alternate member of the Management Board of the European Agency for Safety and Health at Work for Poland

June 25, 2025 0 Comments

CELEX:32025D03470: Council Decision of 19 June 2025 appointing full members and alternate members of the Advisory Committee on Safety and Health at Work for Greece

June 25, 2025 0 Comments

CELEX:32025R0932R(01): Corrigendum to Council Regulation (EU) 2025/932 of 20 May 2025 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine (OJ L, 2025/932, 20.5.2025)

June 25, 2025 0 Comments

CELEX:32025R1215: Regulation (EU) 2025/1215 of the European Parliament and of the Council of 17 June 2025 amending Regulation (EU) No 575/2013 as regards requirements for securities financing transactions under the net stable funding ratio (Text with EEA relevance)

June 25, 2025 0 Comments

CELEX:32024R2865R(01)

The corrigendum does not concern the English version.
June 25, 2025 0 Comments

CELEX:62023CJ0351_RES:           Arrêt de la Cour (grande chambre) du 24 juin 2025.#GR REAL s. r. o. contre PO et RT.#Renvoi préjudiciel – Protection des consommateurs – Clauses abusives dans les contrats conclus avec les consommateurs – Directive 93/13/CEE – Article 6, paragraphe 1 – Article 7, paragraphe 1 – Contrat de crédit à la consommation – Contrat garanti par une sûreté consentie sur un bien immobilier constituant le logement familial d’un consommateur – Déchéance du terme – Vente aux enchères extrajudiciaire de ce bien immobilier – Réglementation nationale permettant la réalisation de cette vente sans vérification préalable, par une juridiction, de la créance concernée – Motifs de nullité de ladite vente excluant l’existence de clauses abusives – Effectivité de la protection reco

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June 24, 2025 0 Comments

CELEX:62023CJ0351:           Arrêt de la Cour (grande chambre) du 24 juin 2025.#GR REAL s. r. o. contre PO et RT.#Renvoi préjudiciel – Protection des consommateurs – Clauses abusives dans les contrats conclus avec les consommateurs – Directive 93/13/CEE – Article 6, paragraphe 1 – Article 7, paragraphe 1 – Contrat de crédit à la consommation – Contrat garanti par une sûreté consentie sur un bien immobilier constituant le logement familial d’un consommateur – Déchéance du terme – Vente aux enchères extrajudiciaire de ce bien immobilier – Réglementation nationale permettant la réalisation de cette vente sans vérification préalable, par une juridiction, de la créance concernée – Motifs de nullité de ladite vente excluant l’existence de clauses abusives – Effectivité de la protection reconnue

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June 24, 2025 0 Comments

Evidenci obračunanega DDV in odbitka DDV

Obveščamo vas, da je na Beta eDavkih že mogoče testirati ročni uvoz pripravljene zip datoteke Evidenci obračunanega DDV in odbitka DDV. Uvoziti je mogoče evidence v formatih, navedenih v tehničnih specifikacijah.

Kratka navodila o uvozu evidenc se nahajajo v dokumentu, točka 1.64.

Hkrati vas obveščamo, da smo objavili dopolnjeno verzijo tehničnih specifikacij za Spletni servis za sprejem KIR KPR (verzija 0.05) v slovenskem in angleškem jeziku.

June 24, 2025 0 Comments

CELEX:62025TN0269: Case T-269/25: Action brought on 25 April 2025 – Mozer Belux v Parliament

June 24, 2025 0 Comments

CELEX:62024CA0063: Case C-63/24, Galte: Judgment of the Court (Third Chamber) of 30 April 2025 (request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas – Lithuania) – K.L. v Migracijos departamentas prie Lietuvos Respublikos vidaus reikalų ministerijos (Reference for a preliminary ruling – Asylum policy – Refugee status or subsidiary protection status – Directive 2011/95/EU – Article 12(2)(b) – Article 18 of the Charter of Fundamental Rights of the European Union – Exclusion from being a refugee – Grounds – Commission of a serious non-political crime outside the country of refuge prior to his or her admission as a refugee – Effect of the fact that the sentence has been served)

June 24, 2025 0 Comments

CELEX:62023CA0386: Case C-386/23, Novel Nutriology: Judgment of the Court (Fifth Chamber) of 30 April 2025 (request for a preliminary ruling from the Bundesgerichtshof – Germany) – Novel Nutriology GmbH v Verband Sozialer Wettbewerb eV (Reference for a preliminary ruling – Consumer protection – Regulation (EC) No 1924/2006 – Nutrition and health claims made on foods – Article 10(1) and (3) – Specific conditions applicable to health claims – Articles 13 and 14 – Lists of authorised health claims – Article 28(5) and (6) – Transitional measures – Advertising promoting a food supplement using health claims relating to botanical substances contained in that supplement – Health claims the evaluation of which has been suspended by the European Commission – Applicability of Regulation No 1924/2006

June 24, 2025 0 Comments

CELEX:62023CA0602: Case C-602/23, Finanzamt für Großbetriebe: Judgment of the Court (First Chamber) of 30 April 2025 (request for a preliminary ruling from the Verwaltungsgerichtshof – Austria) – Finanzamt für Großbetriebe (Reference for a preliminary ruling – Free movement of capital – Restrictions – Tax on income from capital – Undertaking for collective investment in transferable securities (UCITS) – Legal personality – National legislation providing that UCITS do not have legal personality – Tax transparency of UCITS – Tax treatment of foreign undertakings that are comparable to UCITS but that have legal personality – Whether a cross-border situation is comparable to a domestic situation)

June 24, 2025 0 Comments
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