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:62024CA0527: Case C-527/24, Harry et Associés: Judgment of the Court (Ninth Chamber) of 12 March 2026 (request for a preliminary ruling from the Corte di Giustizia Tributaria di primo grado di Pescara – Italy) – Harry et Associés Sarl v Agenzia delle entrate – Riscossione – Pescara, Agenzia delle entrate – Centro operativo di Pescara (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Refund of VAT – Directive 2008/9/EC – Articles 2, 15 and 23 – Principles of VAT neutrality, effectiveness and proportionality – Taxable person established in a Member State other than the Member State of VAT refund – Application for VAT refund – Technical fault in the electronic transmission of the application – Failure to act on the part of May 26, 2026 0 Comments	CELEX:62025CA0150: Case C-150/25, Marhaux: Judgment of the Court (Fifth Chamber) of 12 March 2026 (request for a preliminary ruling from the Tribunal de première instance du Luxembourg – Belgium) – BX v État belge (Reference for a preliminary ruling – Article 45 TFEU – Freedom of movement for workers – Income tax – Employment income received in another Member State – Exemption with progression in the Member State of residence – Failure to apply a bilateral convention for the avoidance of double taxation by a contracting State – Loss of part of the tax advantages relating to the personal and family circumstances of the taxpayer) May 26, 2026 0 Comments
CELEX:62021TA0359: Case T-359/21: Judgment of the General Court of 25 March 2026 – ClientEarth v Commission (Access to documents – Regulation (EC) No 1049/2001 – Documents concerning the active substances mancozeb and cypermethrin – Individual positions of the Member States in the Standing Committee on Plants, Animals, Food and Feed – Partial refusal of access – Article 4(2) and (3) of Regulation No 1049/2001 – Exception relating to the protection of the decision-making process – Exception relating to the protection of court proceedings – Overriding public interest) May 26, 2026 0 Comments	CELEX:62021TA0313: Case T-313/21: Judgment of the General Court of 25 March 2026 – SAS Cargo Group and Others v Commission (Non-contractual liability – Competition – Agreements, decisions and concerted practices – Market for airfreight – Reduction of the fine by the General Court – Refusal of the Commission to pay interest on the overpayment – Limitation period – Starting point of the limitation period – Interruption – Admissibility – Concept of interest – Rate applicable) May 26, 2026 0 Comments
CELEX:62026TN0148: Case T-148/26: Action brought on 27 February 2026 – Rombat and Others v Commission May 26, 2026 0 Comments	CELEX:62026TN0208: Case T-208/26: Action brought on 30 March 2026 – Etherna v EUIPO – Net Service (ETHERNA) May 26, 2026 0 Comments
CELEX:32026D1157: Council Decision (CFSP) 2026/1157 of 22 May 2026 amending Decision (CFSP) 2023/1532 concerning restrictive measures in view of Iran’s military support to Russia’s war of aggression against Ukraine and to armed groups and entities in the Middle East and the Red Sea region May 26, 2026 0 Comments	CELEX:32026D1153: Council Decision (CFSP) 2026/1153 of 22 May 2026 on an assistance measure under the European Peace Facility to support the Albanian Armed Forces May 26, 2026 0 Comments
CELEX:32026D1152: Council Decision (CFSP) 2026/1152 of 22 May 2026 extending the mandate of the European Union Special Representative for the Middle East Peace Process and amending Decision (CFSP) 2025/976 May 26, 2026 0 Comments	CELEX:32026L0706R(01) The corrigendum does not concern the English version. May 26, 2026 0 Comments
CELEX:32026R1164: Council Regulation (EU) 2026/1164 of 22 May 2026 amending Regulation (EU) 2023/1529 concerning restrictive measures in view of Iran’s military support to Russia’s war of aggression against Ukraine and to armed groups and entities in the Middle East and the Red Sea region May 26, 2026 0 Comments	CELEX:32022L2523R(06): Rectificatif à la directive (UE) 2022/2523 du Conseil du 14 décembre 2022 visant à assurer un niveau minimum d’imposition mondial pour les groupes d’entreprises multinationales et les groupes nationaux de grande envergure dans l’Union (JO L 328 du 22.12.2022) The corrigendum does not concern the English version. May 26, 2026 0 Comments
CELEX:32026R1165: Regulation (EU) 2026/1165 of the European Parliament and of the Council of 20 May 2026 amending Regulation (EU) No 528/2012 as regards the extension of certain data protection periods (Text with EEA relevance) May 26, 2026 0 Comments	CELEX:32026D1149: Council Decision (CFSP) 2026/1149 of 26 May 2026 amending Decision (CFSP) 2024/1484 concerning restrictive measures in view of the situation in Russia May 26, 2026 0 Comments
CELEX:32026R1147: Council Implementing Regulation (EU) 2026/1147 of 26 May 2026 implementing Regulation (EU) 2024/1485 concerning restrictive measures in view of the situation in Russia May 26, 2026 0 Comments	Osnove za plačilo ter zneski prispevkov za socialno varnost MAJ 2026 May 25, 2026 0 Comments
Osnove za plačilo ter zneski prispevkov za socialno varnost MAJ 2026 May 25, 2026 0 Comments	Osnove za plačilo ter zneski prispevkov za socialno varnost MAJ 2026 May 25, 2026 0 Comments
CELEX:62023CO0565_INF: Order of the Court (Tenth Chamber) of 16 December 2025.#AF v Cofidis Magyarországi Fióktelepe.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Case C-565/23. May 24, 2026 0 Comments	CELEX:62024CO0491_INF: Order of the Court (Tenth Chamber) of 18 December 2025.#Autorità Garante della Concorrenza e del Mercato (AGCM) v Amazon Italia Services Srl and Others.#Request for a preliminary ruling from the Consiglio di Stato.#Case C-491/24. May 24, 2026 0 Comments

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Izbrani prispeveki - novice o davkih pri nas in v EU - NEWS about TAXES

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