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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:62024TJ0608:           Arrêt du Tribunal (première chambre) du 26 novembre 2025.#Musa Yusopovich Bazhaev 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 – Maintien du nom du requérant sur la liste – Article 2, paragraphe 1, sous g), de la décision 2014/145/PESC – Notion d’“association” – Erreur d’appréciation – Droit de propriété – Présomption d’innocence – Proportionnalité.#Affaire T-608/24.

This document does not exist in English.
November 26, 2025 0 Comments

CELEX:62024CO0797(01):           Ordonnance de la Cour (sixième chambre) du 18 novembre 2025.#Čurilla contre Ministerstvo vnútra Slovenskej republiky.#Renvoi préjudiciel – Protection des personnes signalant des violations du droit de l’Union – Directive (UE) 2019/1937 – Articles 20 et 21 – Mesures de soutien pour les auteurs de signalement et de protection contre les représailles – Participation de l’autorité compétente pour la protection des auteurs de signalement à toute procédure judiciaire ayant pour partie un tel auteur – Retrait de la demande de participation de cette autorité – Questions préjudicielles devenues sans objet – Non-lieu à statuer.#Affaire C-797/24.

This document does not exist in English.
November 26, 2025 0 Comments

CELEX:62022TJ0524: Judgment of the General Court (Seventh Chamber) of 26 November 2025.#MeSoFa Vermögensverwaltungs AG, anciennement Sber Vermögensverwaltungs AG, anciennement Sberbank Europe AG v European Commission and Single Resolution Board.#Economic and monetary union – Banking union – Single resolution mechanism for credit institutions and certain investment firms (SRM) – Resolution procedure applicable where an entity is failing or is likely to fail – Adoption by the SRB of a resolution scheme in respect of Sberbank – Action for annulment – Interest in bringing proceedings – Admissibility – Right to be heard – Effective judicial protection – Obligation to state reasons – Articles 18 and 20 of Regulation (EU) No 806/2014.#Case T-524/22.

November 26, 2025 0 Comments

Možne motnje v delovanju portala SICIS, 26. 11. 2025

V sredo, 26. 11. 2025, med 22.00 in 23.59 bodo možne motnje v delovanju portala SICIS zaradi rednega vzdrževanja.

Priporočamo uporabo pom​ožnega postopka​ po potrebi.​​​​​​

November 26, 2025 0 Comments

Možne motnje v delovanju portala SICIS, 26. 11. 2025

V sredo, 26. 11. 2025, med 22.00 in 23.59 bodo možne motnje v delovanju portala SICIS zaradi rednega vzdrževanja.

Priporočamo uporabo pom​ožnega postopka​ po potrebi.​​​​​​

November 26, 2025 0 Comments

Možne motnje v delovanju portala SICIS, 26. 11. 2025

V sredo, 26. 11. 2025, med 22.00 in 23.59 bodo možne motnje v delovanju portala SICIS zaradi rednega vzdrževanja.

Priporočamo uporabo pom​ožnega postopka​ po potrebi.​​​​​​

November 26, 2025 0 Comments

CELEX:32025D06421: Council Decision of 13 November 2025 replacing an alternate member of the Management Board of the European Foundation for the improvement of living and working conditions for Hungary

November 26, 2025 0 Comments

CELEX:32025D06422: Council Decision of 13 November 2025 replacing an alternate member of the Management Board of the European Foundation for the improvement of living and working conditions for Hungary

November 26, 2025 0 Comments

CELEX:32025D06415: Council Decision of 13 November 2025 replacing an alternate member of the Advisory Committee on freedom of movement for workers for Denmark

November 26, 2025 0 Comments

CELEX:32025D2421: Council Decision (EU) 2025/2421 of 13 November 2025 appointing two members of the Court of Auditors

November 26, 2025 0 Comments

CELEX:32022R2343R(01)

The corrigendum does not concern the English version.
November 26, 2025 0 Comments

CELEX:32025L2360: Directive (EU) 2025/2360 of the European Parliament and of the Council of 12 November 2025 on soil monitoring and resilience (Soil Monitoring Law)

November 26, 2025 0 Comments

CELEX:32025D06414: Council Decision of 13 November 2025 replacing an alternate member of the Management Board of the European Centre for the Development of Vocational Training (Cedefop) for Germany

November 26, 2025 0 Comments

CELEX:32025R2365: Regulation (EU) 2025/2365 of the European Parliament and of the Council of 12 November 2025 on preventing plastic pellet losses to reduce microplastic pollution

November 26, 2025 0 Comments

CELEX:32024D1156R(01):           Berichtigung des Beschlusses (EU) 2024/1156 des Rates vom 12. April 2024 über den Abschluss des Abkommens zur Gründung einer Assoziation zwischen der Europäischen Union und ihren Mitgliedstaaten einerseits und Zentralamerika andererseits (ABl. L, 2024/1156, 17.4.2024)

The corrigendum does not concern the English version.
November 26, 2025 0 Comments

CELEX:32025D06419: Council Decision of 13 November 2025 replacing a member of the Management Board of the European Centre for the Development of Vocational Training (Cedefop) for Germany

November 26, 2025 0 Comments

CELEX:32025D06420: Council Decision of 13 November 2025 replacing a member of the Management Board of the European Foundation for the improvement of living and working conditions for Hungary

November 26, 2025 0 Comments

CELEX:32025D2403: Decision (EU) 2025/2403 of the European Parliament and of the Council of 13 November 2025 on the mobilisation of the European Union Solidarity Fund to provide assistance to Spain regarding the floods in the Valencia Region of Spain in October 2024 and France following the damages caused by cyclone Chido in Mayotte in December 2024 and cyclone Garance in Réunion in February 2025

November 26, 2025 0 Comments

CELEX:32023L2226R(01): Corrigendum to Council Directive (EU) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (OJ L, 2023/2226, 24.10.2023)

November 26, 2025 0 Comments

UPRS Sodba II U 149/2023-18

Zapustnikov sin je s tem, ko se je odpovedal dedovanju, zmanjšal ali celo izničil možnost poplačila svojih dolgov. Odpoved dedovanju se šteje za neodplačno razpolaganje. S tem, ko se je odpovedal dedovanju svoje polovice zapuščine je posledično celotno zapuščino v vrednosti 38.800,00 EUR podedovala tožnica kot druga dedinja, ki bi sicer prejela le polovico zapuščine. Na podlagi navedenega je pravilen zaključek, da je davčni dolžnik A. A. neodplačno razpolagal v korist tožnice.
November 25, 2025 0 Comments
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