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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:62025CN0230: Case C-230/25, Stakov: Request for a preliminary ruling from the Аpelativen sad – Sofia (Bulgaria) lodged on 25 March 2025 – Criminal proceedings against NE

June 30, 2025 0 Comments

CELEX:62025CN0198: Case C-198/25, Quetta: Request for a preliminary ruling from the rechtbank Den Haag, zittingsplaats Zwolle (Netherlands) lodged on 11 March 2025 – S v Minister van Asiel en Migratie

June 30, 2025 0 Comments

CELEX:62025TN0277: Case T-277/25: Action brought on 29 April 2025 – Spacehuntr v EUIPO – Sector Global (Eventflare)

June 30, 2025 0 Comments

CELEX:62023TB1110: Case T-1110/23: Order of the General Court of 2 April 2025 – Ismailova v Council

June 30, 2025 0 Comments

CELEX:62023CA0324: Case C-324/23, Myszak: Judgment of the Court (Third Chamber) of 8 May 2025 (request for a preliminary ruling from the Sąd Okręgowy w Warszawie – Poland) – OF, EI, RI v M.K., acting as liquidator of Getin Noble Bank S.A. (in liquidation) (Reference for a preliminary ruling – Consumer protection – Unfair terms in consumer contracts – Directive 93/13/EEC – Article 6(1) and Article 7(1) – Mortgage loan agreement indexed to a foreign currency – Legal action brought by the consumer seeking a declaration that the agreement is null and void – Application for the grant of protective measures suspending performance of the agreement – Directive 2014/59/EU – Recovery and resolution of credit institutions – Bank under resolution – Article 1(2) – Member States’ power to adopt rules th

June 30, 2025 0 Comments

CELEX:62025CN0190: Case C-190/25, Zelabrich: Request for a preliminary ruling from the Oberlandesgericht Stuttgart (Germany) lodged on 10 March 2025 – LS v GT

June 30, 2025 0 Comments

CELEX:62025TN0256: Case T-256/25: Action brought on 16 April 2025 – Telefónica Germany v EUIPO – ePlus (E-PLUS GRUPPE)

June 30, 2025 0 Comments

CELEX:32025D1293: Council Decision (EU) 2025/1293 of 19 June 2025 authorising the Commission to participate, on behalf of the European Union, in the negotiations on an amendment to Article 1, point (a), of the Convention for the Protection of the Marine Environment of the North-East Atlantic

June 30, 2025 0 Comments

CELEX:32023R2854R(03)

The corrigendum does not concern the English version.
June 30, 2025 0 Comments

CELEX:32019L0944R(11)

The corrigendum does not concern the English version.
June 30, 2025 0 Comments

CELEX:32025R1303: Council Regulation (EU) 2025/1303 of 23 June 2025 amending Regulation (EU) 2021/2278 suspending the Common Customs Tariff duties referred to in Article 56(2), point (c), of Regulation (EU) No 952/2013 on certain agricultural and industrial products

June 30, 2025 0 Comments

CELEX:32025R1292: Council Regulation (EU) 2025/1292 of 23 June 2025 amending Regulation (EU) 2021/2283 opening and providing for the management of autonomous tariff quotas of the Union for certain agricultural and industrial products

June 30, 2025 0 Comments

CELEX:32025D1314: Council Decision (EU) 2025/1314 of 23 June 2025 on the submission, on behalf of the European Union, of proposals for amendments to the appendices to the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) and on the position to be taken on behalf of the European Union at the 20th meeting of the Conference of the Parties to that Convention

June 30, 2025 0 Comments

CELEX:32025D1295: Council Decision (EU) 2025/1295 of 17 June 2025 establishing the position to be taken on behalf of the European Union in the Partnership Council established by the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part, as regards a joint declaration of the Union and the United Kingdom in the Partnership Council of that Agreement

June 30, 2025 0 Comments

CELEX:32025D1320: Council Decision (CFSP) 2025/1320 of 30 June 2025 amending Decision 2014/512/CFSP concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine

June 30, 2025 0 Comments

CELEX:62019TO0386:           Ordonnance du Tribunal (quatrième chambre élargie) du 24 juin 2025.#CQ contre Cour des comptes européenne.#Rectification.#Affaire T-386/19 REC.

This document does not exist in English.
June 28, 2025 0 Comments

CELEX:62024TO0506:           Ordonnance du Tribunal (cinquième chambre) du 26 juin 2025.#FL contre Agence de l’Union européenne pour la coopération judiciaire en matière pénale et Agence de l’Union européenne pour la coopération des services répressifs.#Responsabilité non contractuelle – Coopération des autorités de police et autres services répressifs des États membres – Prétendus traitements illicites de données à caractère personnel – Méconnaissance des exigences de forme – Article 76, sous d), du règlement de procédure – Absence de préjudice moral subi du fait d’Europol – Recours en partie manifestement irrecevable et en partie manifestement dépourvu de tout fondement en droit.#Affaire T-506/24.

This document does not exist in English.
June 28, 2025 0 Comments

CELEX:62024TO0148:           Ordonnance du Tribunal (cinquième chambre) du 26 juin 2025.#CW contre Agence de l’Union européenne pour la coopération des services répressifs et Agence de l’Union européenne pour la coopération judiciaire en matière pénale.#Responsabilité non contractuelle – Coopération des autorités de police et autres services répressifs des États membres – Prétendus traitements illicites de données à caractère personnel – Méconnaissance des exigences de forme – Article 76, sous d), du règlement de procédure – Absence de préjudice moral subi du fait d’Europol – Recours en partie manifestement irrecevable et en partie manifestement dépourvu de tout fondement en droit.#Affaire T-148/24.

This document does not exist in English.
June 28, 2025 0 Comments

CELEX:62024TO0676:           Ordonnance du président du Tribunal du 27 juin 2025.#Iran Air - The Airline of the Islamic Republic of Iran (Iran Air) contre Conseil de l'Union européenne.#Référé – Politique étrangère et de sécurité commune – Mesures restrictives en raison du soutien militaire de l’Iran à la guerre d’agression menée par la Russie contre l’Ukraine, ainsi qu’à des groupes armés et des entités au Moyen‑Orient et dans la région de la mer Rouge – Demande de sursis à exécution – Défaut d’urgence.#Affaire T-676/24 R.

This document does not exist in English.
June 28, 2025 0 Comments

VSRS Sodba X Ips 41/2024

Vrhovno sodišče je v pretekli sodni praksi večkrat izpostavilo, da je z uporabo izrednega pravnega sredstva iz drugega odstavka 88. člena ZDavP-2 mogoč poseg v pravnomočno urejen položaj le zaradi hujših kršitev materialnega prava oziroma hudih napak pri razlagi materialnega prava. Poseg upraviči le očitna kršitev materialnega prava. Pri tem pa navedenega standarda ni opredelilo v pozitivnem smislu (na način, kdaj šteje, da je podan), ampak v negativnem z navedbo okoliščin, v primeru katerih je očitnost (in s tem upoštevna kršitev materialnega zakona) izključena. Nepravilnosti v ugotovljenem dejanskem stanju niso razlog za uporabo obravnavanega pravnega sredstva po nadzorstveni pravici. Davčni zavezanec uspešno uveljavlja izredno pravno sredstvo iz drugega odstavka 88. člena ZDavP-2 le v primeru kršitev materialnega zakona, to je takrat, ko gre za kršitev, ki je v izključni sferi materialnega prava in ki je očitno zadostne teže, da upraviči poseg...
June 27, 2025 0 Comments
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