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CELEX:62023CJ0745_SUM: Judgment of the Court (Fifth Chamber) of 30 April 2025.#Maksu- ja Tolliamet v UT.#Request for a preliminary ruling from the Riigikohus.#Reference for a preliminary ruling – Regulation (EU) 2018/1672 – Article 3(1) – Sum of cash not declared – Determining the value of a sum of cash denominated in foreign currencies – Exchange rate of a currency not published by the European Central Bank – Ukrainian hryvnia.#Case C-745/23.

februar 4, 2026 0 Comments

CELEX:62023CJ0632_SUM: Judgment of the Court (Eighth Chamber) of 13 November 2025.#European Commission v Republic of Bulgaria.#Failure of a Member State to fulfil obligations – State aid – Aid declared unlawful and incompatible with the internal market – Second subparagraph of Article 108(2) TFEU – Forest land swap transactions – Obligation to recover – Obligation to provide information – Failure to comply.#Case C-632/23.

februar 4, 2026 0 Comments

CELEX:62023CJ0744_SUM: Judgment of the Court (First Chamber) of 23 October 2025.#Т.P.T. v „Financial Bulgaria“ EOOD.#Request for a preliminary ruling from the Sofiyski rayonen sad.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Transactions subject to VAT – Article 2(1)(c) – Supply of services for consideration – Article 9(1) – Taxable person – Legal assistance provided free of charge by a lawyer to a party in legal proceedings – Payment of that lawyer’s fees by the unsuccessful opposing party.#Case C-744/23.

februar 4, 2026 0 Comments

CELEX:62023TJ0328: Judgment of the General Court (Ninth Chamber) of 4 February 2026.#Radical-Consulting UG and Others v European High-Performance Computing Joint Undertaking.#Research and technological development – Horizon Europe Framework Programme for Research and Innovation (2021-2027) – High-performance computing applications – Call for proposals with a view to the award of a grant – Decision rejecting a proposal – Decision rejecting the request for an evaluation review – Action for annulment – Locus standi – Interest in bringing proceedings – Admissibility – Manifest error of assessment – Obligation to state reasons – Principle of transparency – Equal treatment – Article 30 of Regulation (EU) 2021/695.#Case T-328/23.

februar 4, 2026 0 Comments

CELEX:62023CJ0733_SUM: Judgment of the Court (First Chamber) of 3 July 2025.#„Beach and bar management“ EOOD v Nachalnik na otdel „Operativni deynosti“ - Burgas.#Request for a preliminary ruling from the Аdministrativen sad – Burgas.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Article 49(3) and Article 50 of the Charter of Fundamental Rights of the European Union – Principle ne bis in idem – Duplication of criminal and administrative penalties in respect of the same offence – Financial penalty and sealing of a commercial premises – Provisional enforcement of sealing – Principle of proportionality.#Case C-733/23.

februar 4, 2026 0 Comments

CELEX:62024TJ0394:           Arrêt du Tribunal (neuvième chambre) du 4 février 2026.#Ján Škor contre Commission européenne.#Recours en indemnité – Responsabilité non contractuelle de l’Union – Droit institutionnel – Projet d’approvisionnement en eau potable en Slovaquie – Décision de l’OLAF de ne pas rouvrir l’enquête et de ne pas en ouvrir une nouvelle – Prescription – Irrecevabilité.#Affaire T-394/24.

This document does not exist in English.
februar 4, 2026 0 Comments

CELEX:62023CO0261_INF: Order of the Court (Tenth Chamber) of 29 August 2025.#Tech-Fab Europe eV v Hengshi Egypt Fiberglass Fabrics SAE and Jushi Egypt for Fiberglass Industry SAE.#Taxation of costs.#Case C-261/23 P-DEP.

februar 4, 2026 0 Comments

Moteno delovanje aplikacije Miniblagajna v testnem okolju, 4. 2. 2026

Obveščamo vas, da je trenutno moteno delovanje aplikacije Miniblagajna v testnem okolju.
Prijava s KDP trenutno ne deluje. Napako že odpravljamo.

O ponovni vzpostavitvi delovanja vas bomo obvestili.

februar 4, 2026 0 Comments

Moteno delovanje aplikacije Miniblagajna v testnem okolju, 4. 2. 2026

Obveščamo vas, da je trenutno moteno delovanje aplikacije Miniblagajna v testnem okolju.
Prijava s KDP trenutno ne deluje. Napako že odpravljamo.

O ponovni vzpostavitvi delovanja vas bomo obvestili.

februar 4, 2026 0 Comments

Moteno delovanje aplikacije Miniblagajna v testnem okolju, 4. 2. 2026

Obveščamo vas, da je trenutno moteno delovanje aplikacije Miniblagajna v testnem okolju.
Prijava s KDP trenutno ne deluje. Napako že odpravljamo.

O ponovni vzpostavitvi delovanja vas bomo obvestili.

februar 4, 2026 0 Comments

Oddaja vlog za izravnavo in vračilo preko eKarticeO za konto 40 in konto 80

Obveščamo vas, da v sistemu eDavki pri oddaji vlog za izravnavo oziroma vračilo preko eKarticeO trenutno ni mogoče izbrati akontacije dohodnine (konto 40) in davka od dohodka pravnih oseb (konto 80).

V kolikor želite prejeti vračilo preplačila iz navedenih kontov ali želite izravnavo preplačil iz teh kontov na druge konte, vas prosimo, da vlogo oddate preko eDavkov kot lasten dokument (NF-LD).

Če pa želite zgolj zapiranje znotraj posameznega konta (40 ali 80), oddaja vloge ni potrebna, saj bo zapiranje terjatev izvedeno samodejno ob zapadlosti.
 

 

februar 4, 2026 0 Comments

Oddaja vlog za izravnavo in vračilo preko eKarticeO za konto 40 in konto 80

Obveščamo vas, da v sistemu eDavki pri oddaji vlog za izravnavo oziroma vračilo preko eKarticeO trenutno ni mogoče izbrati akontacije dohodnine (konto 40) in davka od dohodka pravnih oseb (konto 80).

V kolikor želite prejeti vračilo preplačila iz navedenih kontov ali želite izravnavo preplačil iz teh kontov na druge konte, vas prosimo, da vlogo oddate preko eDavkov kot lasten dokument (NF-LD).

Če pa želite zgolj zapiranje znotraj posameznega konta (40 ali 80), oddaja vloge ni potrebna, saj bo zapiranje terjatev izvedeno samodejno ob zapadlosti.
 

 

februar 4, 2026 0 Comments

Oddaja vlog za izravnavo in vračilo preko eKarticeO za konto 40 in konto 80

Obveščamo vas, da v sistemu eDavki pri oddaji vlog za izravnavo oziroma vračilo preko eKarticeO trenutno ni mogoče izbrati akontacije dohodnine (konto 40) in davka od dohodka pravnih oseb (konto 80).

V kolikor želite prejeti vračilo preplačila iz navedenih kontov ali želite izravnavo preplačil iz teh kontov na druge konte, vas prosimo, da vlogo oddate preko eDavkov kot lasten dokument (NF-LD).

Če pa želite zgolj zapiranje znotraj posameznega konta (40 ali 80), oddaja vloge ni potrebna, saj bo zapiranje terjatev izvedeno samodejno ob zapadlosti.
 

 

februar 4, 2026 0 Comments

CELEX:32024R1781R(04)

The corrigendum does not concern the English version.
februar 4, 2026 0 Comments

CELEX:32024R0573R(09)

The corrigendum does not concern the English version.
februar 4, 2026 0 Comments

CELEX:32008L0119R(04):           Berichtigung der Richtlinie 2008/119/EG des Rates vom 18. Dezember 2008 über Mindestanforderungen für den Schutz von Kälbern (ABl. L 10 vom 15.1.2009)

The corrigendum does not concern the English version.
februar 4, 2026 0 Comments

CELEX:32002R0006R(17)

The corrigendum does not concern the English version.
februar 4, 2026 0 Comments

CELEX:62024TO0570_INF: Order of the General Court (Sixth Chamber) of 25 September 2025.#Modul University Vienna GmbH v European Health and Digital Executive Agency.#Action for annulment – General regime of conditionality for the protection of the Union budget – Measures for the protection of the Union budget against breaches of the principles of the rule of law in Hungary – Prohibition on entering into legal commitments with a public interest trust established on the basis of Hungarian Act No IX of 2021 or with an entity maintained by such a public interest trust – Decision not to enter into a new legal commitment with the applicant – Identification of the defendant – Partial inadmissibility.#Case T-570/24.

februar 3, 2026 0 Comments

CELEX:62024TO0544_INF:           Ordonnance du Tribunal (première chambre) du 20 novembre 2025.#Implementing Technologies, SL contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Procédure de déchéance – Marque de l’Union européenne figurative OSSA SINCE 1940 – Recours incident – Absence d’intérêt à agir – Irrecevabilité.#Affaire T-544/24.

This document does not exist in English.
februar 3, 2026 0 Comments

CELEX:62024TO0261_INF: Order of the General Court (Fourth Chamber) of 19 May 2025.#Birių Krovinių Terminalas UAB v Council of the European Union.#Action for annulment and for failure to act – Common foreign and security policy – Restrictive measures taken in view of the situation in Belarus and the involvement of Belarus in the Russian aggression against Ukraine – Prohibition on the purchase, import or transfer of potash products from Belarus – Act not open to challenge – Incorrect designation of the defendant – Statement of position – End of the failure to act – Partial inadmissibility – Application of a declaratory nature – Application for directions to be issued – Partial lack of jurisdiction.#Case T-261/24.

februar 3, 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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