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BAZA ZNANJASodna praksa Sodišča EU, lastni članki, spremembe davčne zakonodaje....

CELEX:62022CJ0401: Judgment of the Court (Fifth Chamber) of 26 February 2026.#Cargolux Airlines International SA v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Market for airfreight – Decision of the European Commission finding an infringement of Article 101 TFEU, Article 53 of the Agreement on the European Economic Area and Article 8 of the Agreement between the European Community and the Swiss Confederation on Air Transport – Coordination of elements of the price of air freight services (fuel surcharge, security surcharge and refusal to pay commission on surcharges) – Inbound freight services – Territorial jurisdiction of the Commission – Qualified effects – Single and continuous infringement taken as a whole – Substitution of grounds – Rest februar 26, 2026 0 Comments	CELEX:62024CC0809: Opinion of Advocate General Spielmann delivered on 26 February 2026.### februar 26, 2026 0 Comments
CELEX:62024CC0840: Opinion of Advocate General Szpunar delivered on 26 February 2026.### februar 26, 2026 0 Comments	CELEX:62022CJ0403_RES: Judgment of the Court (Fifth Chamber) of 26 February 2026.#SAS Cargo Group A/S and Others v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Market for airfreight – Decision of the European Commission finding an infringement of Article 101 TFEU, Article 53 of the Agreement on the European Economic Area and Article 8 of the Agreement between the European Community and the Swiss Confederation on Air Transport – Coordination of elements of the price of air freight services (fuel surcharge, security surcharge and refusal to pay commission on surcharges) – Rights of the defence – Right of access to the file – Inculpatory and exculpatory evidence – Inbound freight services – Territorial jurisdiction of the Commission – Qualified e februar 26, 2026 0 Comments
CELEX:62024CC0876: Conclusions de l'avocat général M. D. Spielmann, présentées le 26 février 2026.### This document does not exist in English. februar 26, 2026 0 Comments	CELEX:62022CJ0375: Judgment of the Court (Fifth Chamber) of 26 February 2026.#LATAM Airlines Group SA and Lan Cargo SA v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Market for airfreight – Decision of the European Commission finding an infringement of Article 101 TFEU, Article 53 of the Agreement on the European Economic Area and Article 8 of the Agreement between the European Community and Switzerland on Air Transport – Coordination of elements of the price of air freight services (fuel surcharge, security surcharge and refusal to pay commission on surcharges) – Single and continuous infringement – Failure to prove that a participant was aware of two elements of the infringement – Annulment in part or in full of the Commission’s decision – T februar 26, 2026 0 Comments
CELEX:62024CJ0131: Judgment of the Court (First Chamber) of 26 February 2026.#Umweltorganisation VIRUS – Verein Projektwerkstatt für Umwelt und Soziales and Others v Amt der Niederösterreichischen Landesregierung, Abteilung Landesstraßenplanung – ST3.#Reference for a preliminary ruling – Environment – Conservation of wild birds – Directive 2009/147/EC – Prohibition on deliberately disturbing birds – Article 5(d) – Project for the construction of a road involving the possibility of disturbing certain specimens of certain species – Measures for preventing and mitigating disturbances – Proof of the effectiveness of those measures – Reasoned assessment of a court expert.#Case C-131/24. februar 26, 2026 0 Comments	CELEX:62022CJ0381: Judgment of the Court (Fifth Chamber) of 26 February 2026.#Japan Airlines Co. Ltd v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Market for airfreight – Decision of the European Commission finding an infringement of Article 101 TFEU, Article 53 of the Agreement on the European Economic Area and Article 8 of the Agreement between the European Community and the Swiss Confederation on Air Transport – Coordination of elements of the price of airfreight services (fuel surcharge, security surcharge and refusal to pay commission on surcharges) – Inbound freight services – Territorial jurisdiction of the Commission – Qualified effects – Requirement of substantiality – Requirement of immediacy – Single and continuous infringement.#Ca februar 26, 2026 0 Comments
CELEX:62022CJ0370: Judgment of the Court (Fifth Chamber) of 26 February 2026.#Air France-KLM v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Market for airfreight – Decision of the European Commission finding an infringement of Article 101 TFEU, Article 53 of the Agreement on the European Economic Area and Article 8 of the Agreement between the European Community and the Swiss Confederation on Air Transport – Coordination of elements of the price of airfreight services (fuel surcharge, security surcharge, and refusal to pay commission on surcharges) – Parent company and subsidiaries – Attributability of unlawful conduct – Inbound freight services – Territorial jurisdiction of the Commission – Qualified effects – Calculation of the fine – Mitiga februar 26, 2026 0 Comments	CELEX:62023CJ0524: Arrêt de la Cour (cinquième chambre) du 26 février 2026.#Commission européenne contre Royaume de Belgique.#Manquement d’État – Article 258 TFUE – Directive (UE) 2016/1164 – Règles pour lutter contre les pratiques d’évasion fiscale qui ont une incidence directe sur le fonctionnement du marché intérieur – Article 8, paragraphe 7 – Calcul des revenus des sociétés étrangères contrôlées – Obligation d’autoriser le contribuable à déduire de sa charge fiscale l’impôt payé par la société étrangère contrôlée – Champ d’application – Montages non authentiques mis en place essentiellement dans le but d’obtenir un avantage fiscal – Défaut de transposition.#Affaire C-524/23. This document does not exist in English. februar 26, 2026 0 Comments
CELEX:62022CJ0381_RES: Judgment of the Court (Fifth Chamber) of 26 February 2026.#Japan Airlines Co. Ltd v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Market for airfreight – Decision of the European Commission finding an infringement of Article 101 TFEU, Article 53 of the Agreement on the European Economic Area and Article 8 of the Agreement between the European Community and the Swiss Confederation on Air Transport – Coordination of elements of the price of airfreight services (fuel surcharge, security surcharge and refusal to pay commission on surcharges) – Inbound freight services – Territorial jurisdiction of the Commission – Qualified effects – Requirement of substantiality – Requirement of immediacy – Single and continuous infringement februar 26, 2026 0 Comments	CELEX:62022CJ0385_RES: Judgment of the Court (Fifth Chamber) of 26 February 2026.#Koninklijke Luchtvaart Maatschappij NV v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Market for airfreight – Decision of the European Commission finding an infringement of Article 101 TFEU, Article 53 of the Agreement on the European Economic Area and Article 8 of the Agreement between the European Community and the Swiss Confederation on Air Transport – Coordination of elements of the price of air freight services (fuel surcharge, security surcharge and refusal to pay commission on surcharges) – Inbound freight services – Territorial jurisdiction of the Commission – Qualified effects.#Case C-385/22 P. februar 26, 2026 0 Comments
CELEX:62022CJ0375_RES: Judgment of the Court (Fifth Chamber) of 26 February 2026.#LATAM Airlines Group SA and Lan Cargo SA v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Market for airfreight – Decision of the European Commission finding an infringement of Article 101 TFEU, Article 53 of the Agreement on the European Economic Area and Article 8 of the Agreement between the European Community and Switzerland on Air Transport – Coordination of elements of the price of air freight services (fuel surcharge, security surcharge and refusal to pay commission on surcharges) – Single and continuous infringement – Failure to prove that a participant was aware of two elements of the infringement – Annulment in part or in full of the Commission’s decision februar 26, 2026 0 Comments	CELEX:62022CJ0382_RES: Judgment of the Court (Fifth Chamber) of 26 February 2026.#Cathay Pacific Airways Ltd v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Market for airfreight – Decision of the European Commission finding an infringement of Article 101 TFEU, Article 53 of the Agreement on the European Economic Area and Article 8 of the Agreement between the European Community and the Swiss Confederation on Air Transport – Coordination of elements of the price of air freight services (fuel surcharge, security surcharge and refusal to pay commission on surcharges) – Defence alleging State constraint – Decision of the General Court of the European Union not to rule on certain pleas – Proof of participation in a single and continuous infringemen februar 26, 2026 0 Comments
CELEX:62025CC0234: Opinion of Advocate General Szpunar delivered on 26 February 2026.### februar 26, 2026 0 Comments	CELEX:62022CJ0386: Judgment of the Court (Fifth Chamber) of 26 February 2026.#Martinair Holland NV v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Market for airfreight – Decision of the European Commission finding an infringement of Article 101 TFEU, Article 53 of the Agreement on the European Economic Area and Article 8 of the Agreement between the European Community and the Swiss Confederation on Air Transport – Coordination of elements of the price of air freight services (fuel surcharge, security surcharge and refusal to pay commission on surcharges) – Inbound freight services – Territorial jurisdiction of the Commission – Qualified effects.#Case C-386/22 P. februar 26, 2026 0 Comments
CELEX:62022CJ0367: Judgment of the Court (Fifth Chamber) of 26 February 2026.#Air Canada v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Market for airfreight – Decision of the European Commission finding an infringement of Article 101 TFEU, Article 53 of the Agreement on the European Economic Area and Article 8 of the Agreement between the European Community and the Swiss Confederation on Air Transport – Coordination of elements of the price of air freight services (fuel surcharge, security surcharge and refusal to pay commission on surcharges) – Inbound freight services – Territorial jurisdiction of the Commission – Qualified effects – Single and continuous infringement – Regulation (EC) No 1/2003 – Article 25 – Limitation period for the Comm februar 26, 2026 0 Comments	CELEX:62022CJ0380: Judgment of the Court (Fifth Chamber) of 26 February 2026.#Deutsche Lufthansa AG and Others v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Market for airfreight – Decision of the European Commission finding an infringement of Article 101 TFEU, Article 53 of the Agreement on the European Economic Area and Article 8 of the Agreement between the European Community and Switzerland on Air Transport – Coordination of elements of the price of air freight services (fuel surcharge, security surcharge and refusal to pay commission on surcharges) – Inbound freight services – Territorial jurisdiction of the Commission – Qualified effects – Single and continuous infringement.#Case C-380/22 P. februar 26, 2026 0 Comments
CELEX:62022CJ0378: Judgment of the Court (Fifth Chamber) of 26 February 2026.#British Airways plc v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Market for airfreight – Decision of the European Commission finding an infringement of Article 101 TFEU, Article 53 of the Agreement on the European Economic Area and Article 8 of the Agreement between the European Community and Switzerland on Air Transport – Coordination of elements of the price of air freight services (fuel surcharge, security surcharge and refusal to pay commission on surcharges) – Inbound freight services – Territorial jurisdiction of the Commission – Qualified effects – Characterisation – Single and continuous infringement – Taking into account the effects of the single and conti februar 26, 2026 0 Comments	Usmeritev za dostavo podatkov za notarje februar 26, 2026 0 Comments

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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.

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