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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:62024TJ0145:           Arrêt du Tribunal (quatrième chambre) du 18 mars 2026.#CU contre Service européen pour l'action extérieure.#Fonction publique – Fonctionnaires – Harcèlement moral – Article 12 bis du statut – Demande d’assistance – Enquête – Rejet de la demande – Article 24 du statut – Principe de bonne administration – Impartialité – Droit d’être entendu – Erreur d’appréciation – Délai raisonnable – Devoir d’assistance – Responsabilité – Préjudice moral.#Affaire T-145/24.

This document does not exist in English.
March 18, 2026 0 Comments

CELEX:62025TJ0077: Judgment of the General Court (Second Chamber) of 18 March 2026.#Debonair Trading Internacional Lda (Zona Franca da Madeira) v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU word mark AOURA – Earlier EU word mark AURA LOEWE – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001 – Genuine use of the earlier mark – Article 47(2) of Regulation 2017/1001.#Case T-77/25.

March 18, 2026 0 Comments

CELEX:62024CJ0541_INF: Judgment of the Court (Sixth Chamber) of 5 June 2025.#Request for a preliminary ruling from the Sofiyski rayonen sad.#Case C-541/24.

March 18, 2026 0 Comments

CELEX:62022TJ0575_RES: Judgment of the General Court (Sixth Chamber, Extended Composition) of 18 March 2026.#Robin Wood - Gewaltfreie Aktionsgemeinschaft für Natur und Umwelt eV and Others v European Commission.#Environment – Aarhus Convention – Rejection of request for internal review – Article 10(1) of Regulation (EC) No 1367/2006 – Delegated Regulation (EU) 2021/2139 – Forest management – Activities relating to the production of fuels and bioenergy from forest biomass – Taxonomy – Requirements for technical screening criteria – Article 19 of Regulation (EU) 2020/852 – Substantial contribution to climate change mitigation and adaptation – Significant harm to environmental objectives.#Case T-575/22.

March 18, 2026 0 Comments

CELEX:62025TJ0108:           Arrêt du Tribunal (septième chambre) du 18 mars 2026.#MAN Truck & Bus SE contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Procédure de nullité – Marque de l’Union européenne verbale V12X – Cause de nullité absolue – Caractère descriptif – Article 7, paragraphe 1, sous c), et article 59, paragraphe 1, sous a), du règlement (UE) 2017/1001 – Validité des éléments de preuve – Article 95, paragraphe 1, du règlement 2017/1001 – Éléments de preuve présentés pour la première fois devant la chambre de recours – Article 95, paragraphe 2, du règlement 2017/1001 – Article 27, paragraphe 4, du règlement délégué (UE) 2018/625 – Droit de propriété – Article 17 de la charte des droits fondamentaux.#Affaire T-108/25.

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March 18, 2026 0 Comments

CELEX:62022TJ0575: Judgment of the General Court (Sixth Chamber, Extended Composition) of 18 March 2026.#Robin Wood - Gewaltfreie Aktionsgemeinschaft für Natur und Umwelt eV and Others v European Commission.#Environment – Aarhus Convention – Rejection of request for internal review – Article 10(1) of Regulation (EC) No 1367/2006 – Delegated Regulation (EU) 2021/2139 – Forest management – Activities relating to the production of fuels and bioenergy from forest biomass – Taxonomy – Requirements for technical screening criteria – Article 19 of Regulation (EU) 2020/852 – Substantial contribution to climate change mitigation and adaptation – Significant harm to environmental objectives.#Case T-575/22.

March 18, 2026 0 Comments

CELEX:62025TJ0377:           Arrêt du Tribunal (huitième chambre) du 18 mars 2026.#Effeemme Srl contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Procédure de déchéance – Marque de l’Union européenne figurative Gattinoni – Absence d’usage sérieux de la marque – Article 18 et article 58, paragraphe 1, sous a), du règlement (UE) 2017/1001.#Affaire T-377/25.

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March 18, 2026 0 Comments

CELEX:32023R0988R(04)

The corrigendum does not concern the English version.
March 18, 2026 0 Comments

CELEX:32025R1494R(04)

The corrigendum does not concern the English version.
March 18, 2026 0 Comments

CELEX:32025R0327R(02)

The corrigendum does not concern the English version.
March 18, 2026 0 Comments

CELEX:32026D0618: Council Decision (EU) 2026/618 of 16 March 2026 on the position to be adopted on behalf of the European Union within the EU-Ukraine Association Council established by the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and Ukraine, of the other part, as regards the establishment of the Public Administration Reform Sub-Committee and the endorsement of the establishment of the Joint Consultative Committee between the European Committee of the Regions and the elected local and regional authorities of Ukraine

March 18, 2026 0 Comments

CELEX:32024R1745R(09)

The corrigendum does not concern the English version.
March 18, 2026 0 Comments

CELEX:32026R0667: Regulation (EU) 2026/667 of the European Parliament and of the Council of 11 March 2026 amending Regulation (EU) 2021/1119 as regards the setting of a Union intermediate climate target for 2040

March 18, 2026 0 Comments

Nedodeljevanje količin tarifnih kvot v obdobju od aprila do konca novembra 2026

V navedenem obdobju dodeljevanje količin tarifnih kvot na podlagi zahtevkov za črpanje količin tarifnih kvot ne bo potekalo na praznične dni v Belgiji in proste dni Komisije, in sicer po sledečem razporedu:

APRIL

  • 2.4.2026 (veliki četrtek)
  • 3.4.2026 (veliki petek)
  • 6.4.2026 (velikonočni ponedeljek)
  • (Zadnja dodelitev pred velikonočnimi prazniki se bo izvedla v sredo 1.4.2026 ter prva dodelitev po praznikih v torek 7.4.2026.)

MAJ

  • 1.5.2026 (petek - praznik dela)
  • 14.5.2026 (četrtek – Gospodov vnebohod)
  • 15.5.2026 (petek – dan po Gospodovem vnebohodu)
  • 25.5.2026 (Binkoštni ponedeljek)

JUNIJ

  • 21.7.2026 (torek - belgijski državni praznik)

NOVEMBER

  • 2.11.2026 (ponedeljek – spomin vseh vernih rajnih)

Ne glede na navedeno se bodo zahtevki za črpanje tarifnih kvot v Sloveniji sprejemali vsak delovni dan oziroma v skladu z dovoljenjem deklaranta.

March 17, 2026 0 Comments

Nedodeljevanje količin tarifnih kvot v obdobju od aprila do konca novembra 2026

V navedenem obdobju dodeljevanje količin tarifnih kvot na podlagi zahtevkov za črpanje količin tarifnih kvot ne bo potekalo na praznične dni v Belgiji in proste dni Komisije, in sicer po sledečem razporedu:

APRIL

  • 2.4.2026 (veliki četrtek)
  • 3.4.2026 (veliki petek)
  • 6.4.2026 (velikonočni ponedeljek)
  • (Zadnja dodelitev pred velikonočnimi prazniki se bo izvedla v sredo 1.4.2026 ter prva dodelitev po praznikih v torek 7.4.2026.)

MAJ

  • 1.5.2026 (petek - praznik dela)
  • 14.5.2026 (četrtek – Gospodov vnebohod)
  • 15.5.2026 (petek – dan po Gospodovem vnebohodu)
  • 25.5.2026 (Binkoštni ponedeljek)

JUNIJ

  • 21.7.2026 (torek - belgijski državni praznik)

NOVEMBER

  • 2.11.2026 (ponedeljek – spomin vseh vernih rajnih)

Ne glede na navedeno se bodo zahtevki za črpanje tarifnih kvot v Sloveniji sprejemali vsak delovni dan oziroma v skladu z dovoljenjem deklaranta.

March 17, 2026 0 Comments

CELEX:62023TJ1129_INF: Judgment of the General Court (Second Chamber) of 10 December 2025.#Intel Corporation Inc. v European Commission.#Competition – Abuse of dominant position – Microprocessors market – Decision finding an infringement of Article 102 TFEU and Article 54 of the EEA Agreement – ‘Naked’ restrictions – Consequences of the annulment in part of an earlier decision – Nature of the infringement – Amount of the fine – 2006 Guidelines on the method of setting fines – Proportionality – Whether appropriate – Unlimited jurisdiction.#Case T-1129/23.

March 17, 2026 0 Comments

CELEX:62025TJ0693_INF:           Arrêt du Tribunal (cinquième chambre) du 11 février 2026.#Maya Tokareva contre Conseil de l'Union européenne.#Politique étrangère et de sécurité commune – Mesures restrictives prises eu égard aux actions compromettant ou menaçant l’intégrité territoriale, la souveraineté et l’indépendance de l’Ukraine – Gel des fonds – Liste des personnes, des entités et des organismes auxquels s’applique le gel des fonds et des ressources économiques – Réinscription du nom du requérant sur la liste – Notion d’“avantage tiré d’une femme ou d’un homme d’affaires influent exerçant des activités en Russie” – Article 2, paragraphe 1, sous g), de la décision 2014/145/PESC – Erreur d’appréciation – Article 266 TFUE.#Affaire T-693/25.

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March 17, 2026 0 Comments

CELEX:62023TJ0265_INF: Judgment of the General Court (Second Chamber) of 21 May 2025.#Verband der Deutschen Kutter- und Küstenfischer eV (VDK) v European Commission.#Case T-265/23.

March 17, 2026 0 Comments

CELEX:62023TJ0219_INF: Judgment of the General Court (Seventh Chamber) of 10 December 2025.#Bategu Gummitechnologie GmbH v European Commission.#Case T-219/23.

March 17, 2026 0 Comments

CELEX:62024TO0223_INF: Order of the General Court (Fourth Chamber) of 14 July 2025.#Pinpoint Innovations Ltd v European Commission.#Research and technological development – Horizon 2020 Framework Programme for Research and Innovation (2014-2020) – Development of a data analysis system to reduce delays in healthcare – Grant agreement – Actual recovery of a debt by the mutual insurance mechanism – Manifest lack of jurisdiction in part – Action in part manifestly inadmissible and in part manifestly lacking any foundation in law.#Case T-223/24.

March 17, 2026 0 Comments
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