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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:62024CJ0351_SUM: Judgment of the Court (Eighth Chamber) of 27 March 2025.#C/C Vámügynöki Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Veszprémi Törvényszék.#Reference for a preliminary ruling – Free movement of goods – Customs union – Union Customs Code – Article 119(3) – Error made when issuing movement certificates – Repayment or remission of import or export duties – Regional Convention on pan-Euro-Mediterranean preferential rules of origin – Appendix I – Article 32 – Administrative cooperation – Verification of proofs of origin.#Case C-351/24.

October 4, 2025 0 Comments

CELEX:62023CJ0471_SUM: Judgment of the Court (Eighth Chamber) of 6 March 2025.#Obshtina Veliko Tarnovo and Obshtina Belovo v Rakovoditel na Upravlyavashtia organ na Operativna programa „Regioni v rastezh“ 2014-2020 and Rakovoditel na Upravlyavashtia organ na Operativna programa „Оkolna sreda“ 2014 – 2020.#Requests for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Economic, social and territorial cohesion – Own resources of the European Union – Protection of the European Union’s financial interests – Regulation (EU) No 1303/2013 – Article 2(10) – Concept of ‘beneficiary’ – Financial correction for breach of national public procurement legislation – Addressee of a financial correction decision – Determination of liability for that correction

October 4, 2025 0 Comments

CELEX:62023CJ0072_SUM: Judgment of the Court (Seventh Chamber) of 13 March 2025.#Kurdistan Workers' Party (PKK) v Council of the European Union.#Appeal – Common foreign and security policy – Combating terrorism – Restrictive measures taken against certain persons and entities – Freezing of funds – Common Position 2001/931/CFSP – Article 1(3), (4) and (6) – Regulation (EC) No 2580/2001 – Article 2(3) – Maintenance of an organisation on the list of persons, groups and entities involved in terrorist acts – Applicability to situations of armed conflict – Terrorist group – Nature of, and underlying reasons for, the acts carried out – Distance in time – Ongoing risk of involvement in terrorist activities – Proportionality – Obligation to state reasons.#Case C-72/23 P.

October 4, 2025 0 Comments

CELEX:62022CJ0447_SUM: Judgment of the Court (First Chamber) of 5 September 2024.#Republic of Slovenia v European Commission.#Appeal – State aid – Articles 107 and 108 TFEU – Measures granted by the Republic of Slovenia to a municipal network of dispensing pharmacies before its accession to the European Union – Preliminary examination phase – Failure to initiate the formal investigation procedure – Concept of ‘serious difficulties’ – Extent of the European Commission’s investigative duty – Burden of proof on the party relying on the existence of ‘serious difficulties’ – Scope.#Case C-447/22 P.

October 4, 2025 0 Comments

UPRS Sodba III U 108/2021-29

Pravilnost in zakonitost izpodbijanega sklepa o davčni izvršbi se presoja po dejanskem in pravnem stanju v času njegove izdaje, zato za odločitev ni relevantna okoliščina, da so bili izvršilni naslovi kasneje (torej po izdaji izpodbijanega sklepa) pravnomočno odpravljeni, spremenjeni ali razveljavljeni, ne dejstvo, da je bila pri Ustavnem sodišču vložena zahteva za presojo ustavnosti 11. točke 105. člena ZDoh-2, prav tako pa tudi ne tožničini ugovori, ki se nanašajo na pravilnost in zakonitost izvršilnih naslovov ter na postopke njihove izdaje. Kasneje nastale okoliščine so namreč lahko relevantne le v okviru instituta ustavitve davčne izvršbe (glej 155. člen ZDavP-2, zlasti tudi 5. točko prvega odstavka tega člena), ko se s sklepom o ustavitvi davčne izvršbe odpravijo oziroma razveljavijo že izvršena dejanja v postopku davčne izvršbe (nato pa tej odločitvi ustrezno odpravijo njihove posledice).
October 3, 2025 0 Comments

CELEX:62024CO0827_INF:           Ordonnance de la Cour (neuvième chambre) du 2 septembre 2025.#Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca et Autoritatea Vamală Română prin Direcţia Regională Vamală Cluj contre Direct Line Inox Impex SRL e.a.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Réponse pouvant être clairement déduite de la jurisprudence – Politique commerciale commune – Droits antidumping – Importation de tuyaux sans soudure, en acier inoxydable, originaires de Chine, étirés à froid en Inde – Règlement (UE) 2016/1036 – Article 13, paragraphe 1 – Contournement – Exclusion – Modification essentielle – Union douanière – Règlement (UE) no 952/2013 – Code des douanes de l’Union – Article 60, paragraphe 2 – Acquisition de l’origine des marchan

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

CELEX:62024CO0270_INF: Order of the Court (Sixth Chamber) of 14 February 2025.#Granulines Invest Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Case C-270/24.

October 3, 2025 0 Comments

CELEX:62025CO0248_INF:           Ordonnance de la Cour (chambre d'admission des pourvois) du 11 septembre 2025.#ADS L. Kowalik, B. Włodarczyk s.c. contre Office de l’Union européenne pour la propriété intellectuelle (EUIPO).#Pourvoi – Dessin ou modèle communautaire – Admission des pourvois – Article 170 ter du règlement de procédure de la Cour – Demande ne démontrant pas l’importance d’une question pour l’unité, la cohérence ou le développement du droit de l’Union – Non-admission du pourvoi.#Affaire C-248/25 P.

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October 3, 2025 0 Comments

CELEX:62023CJ0561_INF: Judgment of the Court (Seventh Chamber) of 11 July 2024.#Vincent Thunus and Others v European Investment Bank (EIB).#Case C-561/23 P.

October 3, 2025 0 Comments

CELEX:62025CO0247_INF:           Ordonnance de la Cour (chambre d'admission des pourvois) du 11 septembre 2025.#ADS L. Kowalik, B. Włodarczyk s.c. contre Office de l’Union européenne pour la propriété intellectuelle (EUIPO).#Pourvoi – Dessin ou modèle communautaire – Admission des pourvois – Article 170 ter du règlement de procédure de la Cour – Demande ne démontrant pas l’importance d’une question pour l’unité, la cohérence ou le développement du droit de l’Union – Non-admission du pourvoi.#Affaire C-247/25 P.

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October 3, 2025 0 Comments

CELEX:62020TJ0384(01)_RES: Judgment of the General Court (Third Chamber) of 1 October 2025.#OC v European Commission.#Non-contractual liability – OLAF investigation – Press release – Processing of personal data – Presumption of innocence – Principle of good administration – Duty to act diligently – Confidentiality of OLAF investigations – Sufficiently serious breach of a rule of law conferring rights on individuals – Causal link – Damage.#Case T-384/20 RENV.

October 3, 2025 0 Comments

CELEX:62024CJ0359_INF: Judgment of the Court (Eighth Chamber) of 5 June 2025.#European Commission v Hellenic Republic.#Case C-359/24.

October 3, 2025 0 Comments

CELEX:62024CJ0331_INF: Judgment of the Court (Eighth Chamber) of 10 July 2025.#European Commission v Kingdom of Spain.#Case C-331/24.

October 3, 2025 0 Comments

CELEX:62024CO0109_INF: Order of the Court (Seventh Chamber) of 3 September 2024.#Viviane Van Oosterwijck v European Commission.#Case C-109/24 P.

October 3, 2025 0 Comments

CELEX:62024CO0800_INF: Order of the Court (Tenth Chamber) of 5 June 2025.#Tertianum Services AG v European Union Intellectual Property Office.#Appeal – Article 181 of the Rules of Procedure of the Court of Justice – Manifest inadmissibility – Article 56 of the Statute of the Court of Justice of the European Union – Appeal brought by a person who was not a party to the proceedings before the General Court – EU trade mark – Articles 174 to 176 of the Rules of Procedure of the General Court – Replacement of a party – Transfer of an intellectual property right during the proceedings before the General Court – No application for replacement.#Case C-800/24 P.

October 3, 2025 0 Comments

CELEX:62024TO0570: Order of the General Court (Sixth Chamber) of 25 September 2025.#Modul University Vienna GmbH v European Health and Digital Executive Agency.#Action for annulment – General regime of conditionality for the protection of the Union budget – Measures for the protection of the Union budget against breaches of the principles of the rule of law in Hungary – Prohibition on entering into legal commitments with a public interest trust established on the basis of Hungarian Act No IX of 2021 or with an entity maintained by such a public interest trust – Decision not to enter into a new legal commitment with the applicant – Identification of the defendant – Partial inadmissibility.#Case T-570/24.

October 3, 2025 0 Comments

CELEX:62024TO0568:           Beschluss des Gerichts (Sechste Kammer) vom 25. September 2025.#VTB Bank PAO gegen Europäische Zentralbank.#Nichtigkeitsklage – Wirtschafts- und Währungspolitik – Aufsicht über Kreditinstitute – Entzug der Zulassung eines Kreditinstituts – Leumund des Erwerbers eines Kreditinstituts – Klagebefugnis eines Anteilseigners – Keine unmittelbare Betroffenheit – Unzulässigkeit – Antrag auf Erteilung einer Anordnung – Offensichtliche Unzuständigkeit.#Rechtssache T-568/24.

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October 3, 2025 0 Comments

CELEX:62024CJ0284_RES: Judgment of the Court (Fifth Chamber) of 2 October 2025.#LD v Criminal Injuries Compensation Tribunal and Others.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive 2004/80/EC – Article 12(2) – Compensation to victims of violent intentional crimes – Fair and appropriate compensation – National legislation excluding compensation for pain and suffering endured.#Case C-284/24.

October 3, 2025 0 Comments

CELEX:62025TO0388:           Ordonnance du président du Tribunal du 2 octobre 2025.#Royaume d'Espagne contre Commission européenne.#Référé – Règlement (CE) no 1073/2009 – Accès au marché international des services de transport par autocars et autobus – Demande de sursis à exécution – Défaut d’urgence.#Affaire T-388/25 R.

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

CELEX:32023L1791R(04):           Rectificatif à la directive (UE) 2023/1791 du Parlement européen et du Conseil du 13 septembre 2023 relative à l’efficacité énergétique et modifiant le règlement (UE) 2023/955 (JO L 231 du 20.9.2023)

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