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CELEX:62024CJ0523_RES: Judgment of the Court (Grand Chamber) of 16 July 2026.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) and Ministerio Fiscal v RAS and Others.#Reference for a preliminary ruling – Protection of the financial interests of the Union – Article 325(1) TFEU – Effective judicial protection in matters covered by EU law – Second subparagraph of Article 19(1) TEU – Accounting liability proceedings – Pursuit of the independence of part of the national territory of a Member State – National amnesty law concerning acts giving rise to liability in respect of public funds – Extinction of liability within a maximum period of two months, without examination of the defence submissions and exculpatory evidence and without hearing all the parties to the proceedings – First

julij 17, 2026 0 Comments

CELEX:62023CJ0559: Judgment of the Court (Fifth Chamber) of 16 July 2026.#International Management Group (IMG) v European Commission.#Appeal – Non-contractual liability – European Anti-Fraud Office (OLAF) investigations – Confidentiality – Non-authorised disclosure of the investigation report to the press – Imputability of the leaks – Article 10(3) of Regulation (EU, Euratom) No 883/2013 – Material and non-material damage – Burden of proof – Limitation period for actions for damages – First paragraph of Article 46 of the Statute of the Court of Justice of the European Union – Confidentiality of legal opinions.#Case C-559/23 P.

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CELEX:62025CJ0400: Judgment of the Court (Third Chamber) of 16 July 2026.#Gennady Nikolayevich Timchenko v Council of the European Union.#Appeal – Restrictive measures taken in view of the military aggression against Ukraine – Decision 2014/145/CFSP – Article 1(1)(b) and Article 2(1)(d) – Restrictive measures taken against a natural person providing financial support to Russian decision-makers responsible for the annexation of Crimea or the destabilisation of Ukraine – Article 21 TFEU – Article 45(1) of the Charter of Fundamental Rights of the European Union – Citizenship of the Union – Freedom of movement – Restrictive measures affecting the freedom of movement and residence of an EU citizen.#Case C-400/25 P.

julij 17, 2026 0 Comments

CELEX:62024CJ0789:           Arrêt de la Cour (cinquième chambre) du 16 juillet 2026.#International Management Group (IMG) contre Commission européenne.#Pourvoi – Responsabilité non contractuelle – Réglementation financière de l’Union – Exécution du budget de l’Union européenne en gestion indirecte par une organisation internationale – Décision refusant à une entité la reconnaissance du statut d’organisation internationale – Préjudice matériel – Perte de chance de conclure avec la Commission européenne des conventions de délégation selon le mode de la gestion indirecte en qualité d’organisation internationale et de percevoir une contribution visant à couvrir les frais administratifs induits – Lien de causalité – Réalité et étendue du préjudice.#Affaire C-789/24 P.

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CELEX:62025CC0441: Opinion of Advocate General Szpunar delivered on 16 July 2026.###

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CELEX:62025CJ0027: Judgment of the Court (Fourth Chamber) of 16 July 2026.#SU and Wild Ireland Defence CLG v An Coimisiún Pleanála, anciennement An Bord Pleanála and Others.#References for a preliminary ruling – Environment – Directive 92/43/EEC – Directive 2009/147/EC – Conservation of natural habitats and of wild fauna and flora – Special protection areas – Appropriate assessment of the implications of a plan or project likely to have an effect on a protected site in view of that site’s conservation objectives – Screening – Conservation objectives specific to a special protection area not set.#Case C-27/25.

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CELEX:62025CJ0051: Judgment of the Court (First Chamber) of 16 July 2026.#Betaal Garant Nederland CV v De Nederlandsche Bank NV.#Reference for a preliminary ruling – Payment services in the internal market – Directive (EU) 2015/2366 – Article 4(3) – Concept of a ‘payment service’ – Article 4(24) – Concept of ‘credit transfer’ – Transaction by an intermediary entity carried out under a tripartite agreement and consisting in the holding of client funds in a bank account of that intermediary entity and the transfer of those funds to a business owner, following the client’s authorisation – Classification of the transaction – Absence of a ‘payment service’.#Case C-51/25.

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CELEX:62023CJ0258: Judgment of the Court (Grand Chamber) of 16 July 2026.#IMI – Imagens Médicas Integradas S.A. and Others v Autoridade da Concorrência.#References for a preliminary ruling – Competition – Agreements, decisions and concerted practices – Abuse of a dominant position – Articles 101 and 102 TFEU – Implementation by the national competition authorities – Decision of a national competition authority ordering an inspection – Search of the premises of the undertakings concerned – Seizure of business records resulting from email communications – Warrant issued by the Public Prosecutor’s Office – Articles 7 and 8 of the Charter of Fundamental Rights of the European Union – Right to respect for private life and communications – Right to the protection of personal data – Procedural re

julij 17, 2026 0 Comments

CELEX:62025CJ0133:           Arrêt de la Cour (huitième chambre) du 16 juillet 2026.#PV contre Commission européenne.#Pourvoi – Fonction publique – Fonctionnaires – Pension d’ancienneté – Conditions d’octroi – Statut des fonctionnaires de l’Union européenne – Article 77 – Durée minimale de service – Absences injustifiées ou irrégulières – Article 59, paragraphe 3 – Article 60 – Imputation des absences irrégulières ou injustifiées sur la durée du congé annuel – Conséquences en cas d’épuisement dudit congé – Perte du bénéfice de la rémunération pour la période correspondant aux absences irrégulières ou injustifiées – Privation de plein droit du bénéfice de l’acquisition de droits à pension d’ancienneté pour la période concernée.#Affaire C-133/25 P.

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CELEX:62024TJ0492_RES:           Arrêt du Tribunal (huitième chambre élargie) du 15 juillet 2026.#Dimitry Aleksandrovich Beloglazov 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 – Restriction en matière d’admission sur le territoire des États membres – Liste des personnes, des entités et des organismes auxquels s’applique le gel des fonds et faisant l’objet de restrictions en matière d’admission sur le territoire des États membres – Inscription et maintien du nom du requérant sur la liste – Article 2, paragraphe 1, sous h), i), de la décision 2014/145/PESC – Notion de “personne qui facilite

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CELEX:62024CJ0523: Judgment of the Court (Grand Chamber) of 16 July 2026.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) and Ministerio Fiscal v RAS and Others.#Reference for a preliminary ruling – Protection of the financial interests of the Union – Article 325(1) TFEU – Effective judicial protection in matters covered by EU law – Second subparagraph of Article 19(1) TEU – Accounting liability proceedings – Pursuit of the independence of part of the national territory of a Member State – National amnesty law concerning acts giving rise to liability in respect of public funds – Extinction of liability within a maximum period of two months, without examination of the defence submissions and exculpatory evidence and without hearing all the parties to the proceedings – First para

julij 17, 2026 0 Comments

CELEX:62023CJ0258_RES:           Arrêt de la Cour (grande chambre) du 16 juillet 2026.#IMI – Imagens Médicas Integradas S.A. e.a. contre Autoridade da Concorrência.#Renvoi préjudiciel – Concurrence – Ententes – Abus de position dominante – Articles 101 et 102 TFUE – Mise en œuvre par les autorités nationales de concurrence – Décision d’une autorité nationale de concurrence ordonnant une inspection – Perquisition dans les locaux des entreprises concernées – Saisie de documents professionnels issus de communications par courrier électronique – Mandat émis par le ministère public – Articles 7 et 8 de la charte des droits fondamentaux de l’Union européenne – Droit au respect de la vie privée et des communications – Droit à la protection des données personnelles – Exigences procédurales – Abse

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CELEX:62023CJ0748:           Arrêt de la Cour (quatrième chambre) du 16 juillet 2026.#C. Limited contre M. S.#Renvoi préjudiciel – État de droit – Indépendance des juges – Article 19, paragraphe 1, second alinéa, TUE – Article 47 de la charte des droits fondamentaux de l’Union européenne – Réglementation nationale permettant de vérifier le respect des exigences d’indépendance et d’impartialité d’un juge en poste au sein du Sąd Najwyższy (Cour suprême, Pologne) – Composition de la formation de jugement appelée à contrôler le respect de ces exigences – Irrégularité des conditions de nomination d’un membre d’une telle formation – Conséquences à tirer de cette irrégularité – Impartialité – Primauté du droit de l’Union.#Affaire C-748/23.

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CELEX:62024CC0524: Opinion of Advocate General Campos Sánchez-Bordona delivered on 16 July 2026.###

julij 17, 2026 0 Comments

CELEX:62025CJ0027_RES: Judgment of the Court (Fourth Chamber) of 16 July 2026.#SU and Wild Ireland Defence CLG v An Coimisiún Pleanála, anciennement An Bord Pleanála and Others.#References for a preliminary ruling – Environment – Directive 92/43/EEC – Directive 2009/147/EC – Conservation of natural habitats and of wild fauna and flora – Special protection areas – Appropriate assessment of the implications of a plan or project likely to have an effect on a protected site in view of that site’s conservation objectives – Screening – Conservation objectives specific to a special protection area not set.#Case C-27/25.

julij 17, 2026 0 Comments

CELEX:62025CJ0039: Judgment of the Court (Sixth Chamber) of 16 July 2026.#Bogoljub Karić v Council of the European Union.#Appeal – Common foreign and security policy – Restrictive measures adopted in view of the situation in Belarus – Decision 2012/642/CFSP – Regulation (EC) No 765/2006 – Freezing of funds – Restriction on admission to and transit through the territory of the European Union – Inclusion and maintenance of the appellant’s name on the lists of persons, entities and bodies concerned by the restrictive measures – Criterion relating to benefiting from or supporting the regime of President Lukashenko.#Case C-39/25 P.

julij 17, 2026 0 Comments

CELEX:62025CJ0169:           Arrêt de la Cour (huitième chambre) du 16 juillet 2026.#PV contre Commission européenne.#Pourvoi – Fonction publique – Fonctionnaires – Procédure disciplinaire – Révocation – Retrait de la décision de révocation pour vice de procédure – Nouvelle révocation – Composition du Tribunal de l’Union européenne – Prétendue absence d’impartialité – Offres de preuves – Actes frauduleux – Effets du retrait d’une décision – Réintégration du fonctionnaire sans son consentement – Composition de l’autorité investie du pouvoir de nomination – Prétendue absence d’impartialité.#Affaire C-169/25 P.

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CELEX:62025CJ0158: Judgment of the Court (First Chamber) of 16 July 2026.#QJ v Administration de l'enregistrement, des domaines et de la TVA and État du Grand-duché de Luxembourg.#Reference for a preliminary ruling – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Whether applicable – National legislation providing for a system of joint and several liability of company directors for payment of value added tax (VAT) owed by the company – Binding effect of the findings of fact and legal classifications contained in a final tax assessment – Option for the director to challenge the assessment issued against the company as an incidental question – Respect for the rights of the defence.#Case C-158/25.

julij 17, 2026 0 Comments

CELEX:62024CJ0196: Judgment of the Court (Grand Chamber) of 16 July 2026.#xx v ww and Others.#Reference for a preliminary ruling – Area of freedom, security and justice – Judicial cooperation between the courts of Member States in civil or commercial matters – Regulation (EU) 2020/1783 – Article 12(2) – Request made to the requested court for the execution of a measure of inquiry adopted by the requesting court – Grounds for refusal to execute such a request – Rule of substantive law of the requested Member State – Taking of the evidence considered to be contrary to the fundamental principles of the law of the requested Member State – Exhumation of a body for the purpose of establishing parentage – Post-mortem genetic testing – Articles 1 and 7 of the Charter of Fundamental Rights of the E

julij 17, 2026 0 Comments

CELEX:62025CJ0026: Judgment of the Court (Third Chamber) of 16 July 2026.#PQ v Országos Idegenrendészeti Főigazgatóság Dél-alföldi Regionális Igazgatóság and Alkotmányvédelmi Hivatal.#Reference for a preliminary ruling – Citizenship of the European Union – Article 20 TFEU – Family member of a Union citizen who has never exercised his or her right of freedom of movement – Area of freedom, security and justice – Border controls, asylum and immigration – Directive 2008/115/EC – Return of illegally staying third-country nationals – Threat to national security – Statement by a specialist national authority – Statement of reasons – Access to the file – Classified information – Primacy of EU law.#Case C-26/25.

julij 17, 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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