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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:32025D2018: Council Decision (EU) 2025/2018 of 18 September 2025 on the conclusion, on behalf of the Union, of the Protocol on the implementation of the Sustainable Fisheries Partnership Agreement between the European Union, of the one part, and the Government of Greenland and the Government of Denmark, of the other part (2025–2030)

October 6, 2025 0 Comments

CELEX:32025D2019: Council Decision (CFSP) 2025/2019 of 3 October 2025 amending Decision (CFSP) 2024/2643 concerning restrictive measures in view of Russia’s destabilising activities

October 6, 2025 0 Comments

CELEX:62022CJ0677_SUM: Judgment of the Court (Third Chamber) of 6 February 2025.#Przedsiębiorstwo Produkcyjno - Handlowo - Usługowe A. v P. S.A.#Request for a preliminary ruling from the Sąd Rejonowy Katowice – Wschód w Katowicach.#Reference for a preliminary ruling – Combating late payment in commercial transactions – Directive 2011/7/EU – Commercial transactions between undertakings – Article 3(5) – Obligation on Member States to ensure that the period for payment set in the contract concluded between undertakings does not exceed 60 calendar days – Possibility, for contracting parties, to set a longer period for payment – Condition for the express agreement in the contract of such a period – Condition that a contractual term is not grossly unfair to the creditor – Cumulative conditions –

October 4, 2025 0 Comments

CELEX:62024CO0632_SUM: Order of the Vice-President of the Court of 4 February 2025.##Appeal – Interim relief – Article 278 TFEU – Application for suspension of operation of a judgment of the General Court of the European Union – Access to documents of the European Commission – Declarations of absence of conflict of interests given by members of the Commission negotiating team for the purchase of vaccines against COVID-19 – Commission decision refusing access to the identity and professional status of those persons.#Case C-632/24 P-R.

October 4, 2025 0 Comments

CELEX:62024CO0620_SUM: Order of the Vice-President of the Court of 25 February 2025.#WebGroup Czech Republic, a.s. v European Commission.#Appeal – Interim relief – Approximation of laws – Regulation (EU) 2022/2065 – Single market for digital services – Article 33(4) – Designation as a very large online platform – Article 39 – Additional online advertising transparency – Action for annulment – Weighing up of interests.#Case C-620/24 P(R).

October 4, 2025 0 Comments

CELEX:62023CJ0044_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-44/23 P.

October 4, 2025 0 Comments

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

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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
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