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CELEX:62023CJ0427: Judgment of the Court (Fourth Chamber) of 1 August 2025.#Határ Diszkont Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 1(2), Article 2(1)(c) and Article 78 – Exemptions on exportation – Article 146(1)(b) – Exempt supply of goods – Service for the administration of VAT refunds to customers not resident in the European Union – Single supply – Distinct and independent supplies – Principal or ancillary supply – Exemptions under Article 135(1)(d) and Article 146(1)(e) – Protection of legitimate expectations – Taxable amount.#Case C-427/23.

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CELEX:62023CJ0544: Judgment of the Court (Grand Chamber) of 1 August 2025.#T.T. and BAJI Trans, s.r. o. v Národný inšpektorát práce.#Reference for a preliminary ruling – Regulations (EEC) No 3821/85 and (EU) No 165/2014 – Obligation periodically to inspect tachographs – Exemption – Last sentence of Article 49(1) of the Charter of Fundamental Rights of the European Union and Article 51(1) thereof – Principle of lex posterior mitius – Administrative penalties of a criminal nature – Appeal in cassation – New law having entered into force after the ruling which is the subject of that appeal – Concept of ‘final conviction’.#Case C-544/23.

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CELEX:62023CJ0071: Judgment of the Court (Fifth Chamber) of 1 August 2025.#French Republic v European Commission.#Appeal – Environment and protection of human health – Regulation (EC) No 1272/2008 – Classification, labelling and packaging of substances and mixtures – Delegated Regulation (EU) 2020/217 – Classification of titanium dioxide in powder form containing 1% or more of particles of a diameter equal to or below 10 μm – Criteria for classification of a substance as carcinogenic – Reliability and acceptability of scientific studies – Calculation of lung overload in particles – ‘Decisive’ nature of a scientific study – Distortion of the evidence – Error of law – Choice of calculation parameters – Particle density – Scientific assessment – Exceeding the limits of judicial review – Conce

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CELEX:62023CJ0102: Judgment of the Court (Eighth Chamber) of 1 August 2025.#PNB Banka AS v European Central Bank.#Appeal – Economic and monetary policy – Prudential supervision of credit institutions – Regulation (EU) No 1024/2013 – Procedural rights – Statement of reasons.#Case C-102/23 P.

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CELEX:62024CJ0426: Judgment of the Court (Sixth Chamber) of 1 August 2025.#Romagnoli Fratelli SpA v Community Plant Variety Office.#Appeal – Community plant variety rights – Regulation (EC) No 2100/94 – Regulation (EC) No 874/2009 – Potato variety Melrose (EU 31618) – Failure to pay on time the annual fee due in respect of the Community plant variety right – Service – Cancellation of Community plant variety rights – MyPVR user area – Application for restitutio in integrum – Dismissal of application.#Case C-426/24 P.

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CELEX:62023CJ0600_RES: Judgment of the Court (Grand Chamber) of 1 August 2025.#Royal Football Club Seraing v Fédération internationale de football association (FIFA) and Others.#Reference for a preliminary ruling – Article 19(1) TEU – Obligation of Member States to provide remedies sufficient to ensure effective legal protection in the fields covered by Union law – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Possibility of recourse to arbitration – Arbitration between individuals – Imposed arbitration – Decision of a body of an international sports federation imposing a sanction – Award by the Court of Arbitration for Sport (CAS) upheld by a decision of a court of a third State – Legal remedy against the arbitral award – National l

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CELEX:62024CJ0602: Judgment of the Court (Ninth Chamber) of 1 August 2025.#Dyrektor Izby Administracji Skarbowej w W. v W. sp. z o.o.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions on exportation – Article 146(1)(b) – Supply of goods dispatched or transported to a destination outside the European Union – Transport of goods outside the European Union following an agreement between the person acquiring the goods and the supplier providing for their supply in another Member State – Goods which have actually left the territory of the European Union – Proof – Refusal of the exemption on exportation – Principles of fiscal neutrality and proportionality.#Case C-602/24.

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CELEX:62024CC0481: Opinion of Advocate General Spielmann delivered on 1 August 2025.###

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CELEX:62023CJ0100: Judgment of the Court (Eighth Chamber) of 1 August 2025.#PNB Banka AS v European Central Bank.#Appeal – Economic and monetary policy – Prudential supervision of credit institutions – Regulation (EU) No 1024/2013 – Procedural rights – Effective judicial protection – Inadmissibility.#Case C-100/23 P.

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CELEX:62024CJ0068:           Arrêt de la Cour (sixième chambre) du 1er août 2025.#Commission européenne contre Royaume de Belgique.#Manquement d’État – Article 258 TFUE – Équilibre entre vie professionnelle et vie privée des parents et des aidants – Directive (UE) 2019/1158 – Article 20, paragraphe 1 – Absence de transposition et de communication des mesures de transposition – Article 260, paragraphe 3, TFUE – Demande de condamnation au paiement d’une somme forfaitaire – Critères d’établissement du montant de la sanction.#Affaire C-68/24.

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CELEX:62024CJ0092: Judgment of the Court (Fourth Chamber) of 1 August 2025.#Banca Mediolanum SpA v Agenzia delle Entrate - Direzione Regionale della Lombardia.#References for a preliminary ruling – Taxation – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Directive 2011/96/EU – Article 4(1)(a) – Prohibition on taxing profits received by the parent company – Prevention of double taxation of dividends – Scope – Regional tax on production activities – Inclusion of 50% of dividends received by the parent companies in the basis of assessment for that tax.#Joined Cases C-92/24 and C-93/24.

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CELEX:62024CJ0433: Judgment of the Court (Fourth Chamber) of 1 August 2025.#Galerie Karsten Greve v Ministère de l'Économie, des Finances et de la Souveraineté industrielle et numérique.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Special arrangements for second-hand goods, works of art, collectors’ items and antiques – Taxable dealers – Margin scheme – Article 316(1)(b) – Option to apply the margin scheme – Concept of ‘supply of a work of art by the creator’ – Supply by the creator through a legal person.#Case C-433/24.

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CELEX:62023CJ0636: Judgment of the Court (Fifth Chamber) of 1 August 2025.#W and X v Belgische Staat and État belge, représenté par la Secrétaire d’État à l’Asile et la Migration.#References for a preliminary ruling – Border controls, asylum and immigration – Immigration policy – Directive 2008/115/EC – Common standards and procedures in Member States for returning illegally staying third-country nationals – Article 3(4) and (6), Article 7(1) and (4), Article 8(1) and (2), Article 11(1) and Article 13 – Article 47 of the Charter of Fundamental Rights of the European Union – Return decision – Decision not to grant a period for voluntary departure – Entry ban – Actionable administrative act – Enforceability of a return decision not containing a provision relating to the period for voluntary

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CELEX:62024CJ0758_RES:           Arrêt de la Cour (grande chambre) du 1er août 2025.#LC contre Commissione Territoriale per il riconoscimento della Protezione Internazionale di Roma – sezione procedure alla frontiera II.#Renvoi préjudiciel – Politique d’asile – Directive 2013/32/UE – Procédures communes pour l’octroi et le retrait de la protection internationale – Articles 36 et 37 – Notion de “pays d’origine sûr” – Désignation au moyen d’un acte législatif – Annexe I – Critères – Article 46 – Droit à un recours effectif – Article 47 de la charte des droits fondamentaux de l’Union européenne – Examen, par le juge, de la désignation par un État membre d’un pays tiers comme pays d’origine sûr – Publicité des sources d’information sur lesquelles cette décision est fondée.#Affaire C-758/24.

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CELEX:62024CJ0097_RES: Judgment of the Court (Third Chamber) of 1 August 2025.#S.A. and R.J. v The Minister for Children, Equality, Disability, Integration and Youth and Others.#Reference for a preliminary ruling – Liability of a Member State in the event of infringement of EU law – Sufficiently serious infringement – Asylum policy – Directive 2013/33/EU – Standards for the reception of applicants for international protection – Significant influx of applicants for temporary or international protection – No access to material reception conditions – Basic needs – Temporary exhaustion of housing capacity.#Case C-97/24.

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CELEX:62023CJ0665: Judgment of the Court (Fourth Chamber) of 1 August 2025.#IL v Veracash SAS.#Reference for a preliminary ruling – Payment services in the internal market – Directive 2007/64/EC – Article 56(1)(b) – Obligation for the payment service user to notify the payment service provider ‘without undue delay’ of the loss, theft, misappropriation or unauthorised use of his or her payment instrument – Article 58 – Notification of unauthorised payment transactions – Rectification of such a transaction by the payment service provider subject to the obligation for the user of those services to notify that transaction ‘without undue delay … and no later than 13 months after the debit date’ – Articles 60 and 61 – Respective liabilities of the payment service provider and of the payer for un

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CELEX:62023CC0748: Opinion of Advocate General Emiliou delivered on 1 August 2025.###

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CELEX:62024CJ0772: Judgment of the Court (Ninth Chamber) of 1 August 2025.#Association interprofessionnelle des fruits et légumes frais (Interfel) v Premier ministre and Others.#Reference for a preliminary ruling – Packaging and packaging waste – Meaning – Directive 94/62/EC – Article 3 and Annex I – Labels affixed directly to fruit or vegetables – National legislation prohibiting such labels, with the exception of labels that are home-compostable and composed, in whole or in part, of biosourced materials.#Case C-772/24.

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CELEX:62023CJ0099: Judgment of the Court (Eighth Chamber) of 1 August 2025.#PNB Banka AS v European Central Bank.#Appeal – Economic and monetary policy – Prudential supervision of credit institutions – Regulation (EU) No 1024/2013 – Procedural rights – Effective judicial protection – Inadmissibility.#Case C-99/23 P.

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CELEX:62024CJ0076_RES: Judgment of the Court (Third Chamber) of 1 August 2025.#Tradeinn Retail Services S.L. v PH.#Reference for a preliminary ruling – Intellectual property – Trade marks – Directive (EU) 2015/2436 – Approximation of the laws of the Member States relating to trade marks – Article 10(3)(b) – Rights conferred by a trade mark – Right to prevent a third party from offering the goods, putting them on the market or stocking them for those purposes under the sign – Online trade – Goods offered for sale from a Member State other than that in which the mark is registered – Concept of ‘stocking’.#Case C-76/24.

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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. 


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