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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:62025CN0636: Case C-636/25 P: Appeal brought on 29 September 2025 by Fritz Egger GmbH & Co. OG, Kronospan GmbH, Fundermax GmbH, KremsChem Austria, formerly Metadynea Austria GmbH, Pfleiderer Deutschland GmbH and Unilin BV against the judgment of the General Court (Fifth Chamber) delivered on 9 July 2025 in Case T-163/23, Fritz Egger and others v ECHA

November 17, 2025 0 Comments

CELEX:62025TB0388: Case T-388/25 R: Order of the President of the General Court of 2 October 2025 – Spain v Commission (Interim measures – Regulation (EC) No 1073/2009 – Access to the international market for coach and bus services – Application for suspension of operation of a measure – No urgency)

November 17, 2025 0 Comments

CELEX:62023TA1175: Case T-1175/23: Judgment of the General Court of 1 October 2025 – Siemens Healthineers v EUIPO – Sunware (teamplay) (EU trade mark – Invalidity proceedings – EU word mark teamplay – Earlier national word mark TEAMPLAY – Relative ground for invalidity – Genuine use of the earlier mark – Article 57(5) of Regulation (EC) No 207/2009 – Article 15(1) of Regulation No 207/2009 – Independent subcategory of goods and services – Likelihood of confusion – Similarity between the goods and services – Article 8(1)(b) and Article 53(1)(a) of Regulation No 207/2009)

November 17, 2025 0 Comments

CELEX:32025D2350: Council Decision (EU) 2025/2350 of 13 November 2025 on the position to be taken on behalf of the European Union within the Committee of Ministers of the Council of Europe on the Draft Recommendation on equality and artificial intelligence

November 17, 2025 0 Comments

CELEX:32024L1711R(01): Corrigendum to Directive (EU) 2024/1711 of the European Parliament and of the Council of 13 June 2024 amending Directives (EU) 2018/2001 and (EU) 2019/944 as regards improving the Union’s electricity market design (OJ L, 2024/1711, 26.6.2024)

November 17, 2025 0 Comments

CELEX:62024TJ0444_INF: Judgment of the General Court (Sixth Chamber) of 10 September 2025.#Montres Tudor SA v European Union Intellectual Property Office.#Case T-444/24.

November 15, 2025 0 Comments

Poročanje o izplačilu zimskega regresa na REK-O obrazcu

Za poročanje o izplačilu zimskega regresa za leto 2025 je na REK-O predvidena uporaba vrste dohodka »1190 Dohodki iz delovnega razmerja, ki se ne vštevajo v davčno osnovo«. Na iREK obrazcu bo uvedena nova vrsta dohodka, in sicer »1112 Zimski regres«. Pri poročanju bo v iREK treba izpolniti podatke o prejemniku zimskega regresa, v polju A052 izbrati VD 1112 in znesek izplačila vpisati v polje A052.

Predvideno je, da bo oddaja teh REK-O obrazcev na eDavkih omogočena v zadnjem tednu novembra.

V primeru, da bo delodajalec zimski regres izplačal v višjem znesku, pa bo razliko nad zneskom  ½ minimalne plače (oz. sorazmernega dela) poročal kot plačilo za poslovno uspešnost z uporabo vrste dohodka 1151 Plačilo za poslovno uspešnost, iREK vrsta dohodka 1111 Plačilo za poslovno uspešnost. 

November 14, 2025 0 Comments

Poročanje o izplačilu zimskega regresa na REK-O obrazcu

V zvezi z Zakonom o pravici do zimskega regresa ter prenovi ugotavljanja davčne osnove z upoštevanjem normiranih odhodkov (ZPZR), ki ga je Državni zbor sprejel na seji  11. 11. 2025, obveščamo delodajalce, da bo o izplačilu zimskega regresa treba poročati na REK-O obrazcu. Izplačilo zimskega regresa za leto 2025, v višini do ½ minimalne plače (oz. sorazmernega dela) se ne všteva v davčno osnovo za dohodnino niti v osnovo za prispevke. 

Za poročanje o izplačilu zimskega regresa za leto 2025 je na REK-O predvidena uporaba vrste dohodka »1190 Dohodki iz delovnega razmerja, ki se ne vštevajo v davčno osnovo«. Na iREK obrazcu bo uvedena nova vrsta dohodka, in sicer »1112 Zimski regres«. Pri poročanju bo v iREK treba izpolniti podatke o prejemniku zimskega regresa, v polju A052 izbrati VD 1112 in znesek izplačila vpisati v polje A052.

Predvideno je, da bo oddaja teh REK-O obrazcev na eDavkih omogočena v zadnjem tednu novembra.

V primeru, da bo delodajalec zimski regres izplačal v višjem znesku, pa bo razliko nad zneskom  ½ minimalne plače (oz. sorazmernega dela) poročal kot plačilo za poslovno uspešnost z uporabo vrste dohodka 1151 Plačilo za poslovno uspešnost, iREK vrsta dohodka 1111 Plačilo za poslovno uspešnost. 

November 14, 2025 0 Comments

CELEX:62024TJ0432_INF: Judgment of the General Court (Second Chamber) of 23 July 2025.#Glaxo Group Ltd v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – Three-dimensional EU trade mark – Shape of an inhaler – Absolute ground for invalidity – No distinctive character – Article 7(1)(b) and Article 51(1)(a) of Regulation (EC) No 40/94 – No distinctive character acquired through use – Article 7(3) and Article 51(2) of Regulation No 40/94 – Decision adopted following the annulment by the General Court of an earlier decision – Res judicata – Article 72(6) of Regulation (EU) 2017/1001 – Obligation to state reasons – Article 94(1) of Regulation 2017/1001.#Case T-432/24.

November 14, 2025 0 Comments

CELEX:62024TJ0054_INF: Judgment of the General Court (Seventh Chamber) of 23 July 2025.#EveMotion GmbH v European Union Intellectual Property Office.#Case T-54/24.

November 14, 2025 0 Comments

CELEX:62024TO0002_INF: Order of the General Court (Fifth Chamber) of 24 July 2025.#Roberto Mezzaroma v European Parliament.#Case T-2/24.

November 14, 2025 0 Comments

CELEX:62024TJ0393_INF: Judgment of the General Court (Eighth Chamber) of 23 July 2025.#Robertet, Inc. v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU figurative mark HOMM THE SOUND OF NATURE – Earlier EU word mark HOME OF NATURE – Relative ground for refusal – Likelihood of confusion – Similarity of the signs – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-393/24.

November 14, 2025 0 Comments

CELEX:62024TJ0472_INF: Judgment of the General Court (First Chamber) of 23 July 2025.#Summer Fridays LLC v European Union Intellectual Property Office.#EU trade mark – International registration designating the European Union – Word mark JET LAG – Absolute ground for refusal – Descriptiveness – Article 7(1)(c) of Regulation (EU) 2017/1001.#Case T-472/24.

November 14, 2025 0 Comments

CELEX:62024TJ0436_INF: Judgment of the General Court (Second Chamber) of 23 July 2025.#Löwen Entertainment GmbH v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU word mark Magic Crown – Earlier EU word mark Crown – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-436/24.

November 14, 2025 0 Comments

CELEX:62024TO0430_INF: Order of the General Court (First Chamber) of 24 July 2025.#Yuri Schefler v Council of the European Union.#Case T-430/24.

November 14, 2025 0 Comments

CELEX:62024TO0512_INF: Order of the General Court (Third Chamber) of 22 July 2025.#Oberon Fuels, Inc. v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU word mark RDME – Absolute ground for invalidity – Descriptive character – Article 7(1)(c) of Regulation (EU) 2017/1001 – Article 59(1)(a) of Regulation 2017/1001 – Action manifestly lacking any foundation in law.#Case T-512/24.

November 14, 2025 0 Comments

CELEX:62024TJ0497_INF: Judgment of the General Court (Eighth Chamber) of 10 September 2025.#Telefónica Germany GmbH & Co. OHG v European Union Intellectual Property Office.#Case T-497/24.

November 14, 2025 0 Comments

CELEX:62024TJ0303_INF: Judgment of the General Court (Eighth Chamber) of 3 September 2025.#OMV AG v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU word mark OMV! BY VAGISIL – Earlier EU figurative marks OMV – Relative ground for refusal – Detriment to repute – Link between the marks at issue – Article 8(5) and Article 60(1)(a) of Regulation (EU) 2017/1001.#Case T-303/24.

November 14, 2025 0 Comments

CELEX:62023TO0239(01): Order of the General Court (Eighth Chamber, Extended Composition) of 12 November 2025.#Comité interprofessionnel du vin de Champagne and Institut national de l'origine et de la qualité (INAO) v European Union Intellectual Property Office.#Procedure – Rectification of judgment.#Case T-239/23 REC.

November 14, 2025 0 Comments

CELEX:62025TO0514(01):           Ordonnance du président du Tribunal du 11 novembre 2025.#LB contre Commission européenne.#Référé – Fonction publique – Fonctionnaires – Procédure disciplinaire – Sanction disciplinaire – Retenue sur pension – Demande de sursis à exécution – Défaut d’urgence.#Affaire T-514/25 R.

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November 14, 2025 0 Comments
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