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Minimalni davek: obveznosti poročanja za velike mednarodne in domače skupine podjetij

februar 6, 2026 0 Comments

Minimalni davek: obveznosti poročanja za velike mednarodne in domače skupine podjetij

februar 6, 2026 0 Comments

Obvestilo o spremembi obračunskega obdobja DDV-O

Obveščamo vas, da bomo na podlagi 89. člena ZDDV-1 1 in 156. člena Pravilnika o izvajanju ZDDV-1centralno spremenili davčna obdobja vsem davčnim zavezancem, ki se jim na podlagi prometa, izkazanega v obračunih DDV za koledarsko leto 2025, spremeni davčno obdobje. Centralna sprememba davčnega obdobja bo potekala od 6. 2. 2026 (od 13.00 ure dalje) do predvidoma 7. 2. 2026.

V tem času bo oddaja obrazcev DDV-O, VIES-KP in PD-O ter Evidenc obračunanega DDV in odbitka DDV  zaprta za vsa obdobja.

Prosimo vas, da čim prej oddate obračune za obdobje december 2025 oziroma oktober – december 2025, zato da bomo pri menjavi obdobij lahko upoštevali promet za celo leto 2025.

Hkrati vas obveščamo, da bodo od 1. 2. 2026 do izvedbe centralne spremembe davčnih obdobij na Pregledu oddaje prikazani samo tisti zavezanci, ki bodo imeli odprta pretekla obdobja, za katere obračun še ni bil oddan.

Za oddajo obračunov DDV-O in evidenc bodo obdobja januar 2026 in januar - marec 2026 odprta po spremembi davčnih obdobij.

februar 6, 2026 0 Comments

CELEX:32024R1349R(02):           Berichtigung der Verordnung (EU) 2024/1349 des Europäischen Parlaments und des Rates vom 14. Mai 2024 zur Festlegung des Rückführungsverfahrens an der Grenze und zur Änderung der Verordnung (EU) 2021/1148 (ABl. L, 2024/1349, 22.5.2024)

The corrigendum does not concern the English version.
februar 6, 2026 0 Comments

CELEX:32026R0150R(01)

The corrigendum does not concern the English version.
februar 6, 2026 0 Comments

CELEX:32019L0879R(08)

The corrigendum does not concern the English version.
februar 6, 2026 0 Comments

CELEX:62022CJ0337: Judgment of the Court (Fifth Chamber) of 5 February 2026.#European Union Intellectual Property Office v Nowhere Co. Ltd.#Appeal – Application for the EU figurative mark APE TEES – Earlier non-registered figurative trade marks representing a monkey, protected in the United Kingdom of Great Britain and Northern Ireland – Regulation (EC) No 207/2009 – Article 8(4) – Relative ground for refusal – Opposition – Appeal before the Board of Appeal – Dismissal – Action before the General Court – Article 50(1) and (3) TEU – Withdrawal of the United Kingdom from the European Union – Articles 126 and 127 of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community – Transition period –

februar 5, 2026 0 Comments

CELEX:62023CJ0540: Judgment of the Court (Fifth Chamber) of 5 February 2026.#European Commission v Covington & Burling and Bart Van Vooren.#Appeal – Access to documents – Regulation (EC) No 1049/2001 – Article 4(3), second subparagraph – Protection of the decision-making process – Refusal to disclose documents relating to the votes of the Member States concerning the amendment of Annex III to Regulation (EC) No 1925/2006 – Regulation (EU) No 182/2011 – Comitology – Decision 1999/468/EC – Regulatory procedure with scrutiny – Cross-appeal.#Case C-540/23 P.

februar 5, 2026 0 Comments

CELEX:62024CJ0364: Judgment of the Court (First Chamber) of 5 February 2026.#Giorgio Fidenato, en son nom propre et en tant que propriétaire de l’exploitation agricole « In Trois » v Ministero dell’Agricoltura, della Sovranità Alimentare e delle Foreste.#References for a preliminary ruling – Environment – Deliberate release of genetically modified organisms (GMOs) – Measures to avoid the unintended presence of GMOs in the environment – Directive 2001/18/EC – Article 26c(1) and (3) – Regulation (EC) No 1829/2003 – Implementing Decision (EU) 2016/321 – Prohibition of the cultivation of MON 810 GMO maize in Italy – Validity – Free movement of goods – Articles 34 and 114 TFEU – Principles of proportionality and non-discrimination – Freedom to conduct a business – Articles 16 and 21 of the Char

februar 5, 2026 0 Comments

CELEX:62024CJ0718: Judgment of the Court (Second Chamber) of 5 February 2026.#NP v Predsedatel na Darzhavna agentsia za bezhantsite.#Reference for a preliminary ruling – Area of freedom, security and justice – Asylum policy – Directive 2013/32/EU – Common procedures for granting and withdrawing international protection – Article 33 – Grounds of inadmissibility – Article 38 – Concept of ‘safe third country’ – Conditions for implementation – Connection between the applicant and the third country concerned – Criteria – Assessment methods – Article 46 – Right to an effective remedy – Article 47 of the Charter of Fundamental Rights of the European Union.#Case C-718/24.

februar 5, 2026 0 Comments

CELEX:62025CC0232:           Conclusions de l'avocat général M. A. Rantos, présentées le 5 février 2026.###

This document does not exist in English.
februar 5, 2026 0 Comments

CELEX:62024CC0606: Opinion of Advocate General Norkus delivered on 5 February 2026.###

februar 5, 2026 0 Comments

CELEX:62023CJ0572: Judgment of the Court (Third Chamber) of 5 February 2026.#Carles Puigdemont i Casamajó and Others v European Parliament.#Appeal – Institutional law – Members of the European Parliament – Privileges and immunities – Decision to waive parliamentary immunity of Members of the Parliament – Article 41(1) of the Charter of Fundamental Rights of the European Union – Principle of good administration – Parliament Committee on Legal Affairs – Requirement that the rapporteur be impartial.#Case C-572/23 P.

februar 5, 2026 0 Comments

CELEX:62022CJ0337_RES: Judgment of the Court (Fifth Chamber) of 5 February 2026.#European Union Intellectual Property Office v Nowhere Co. Ltd.#Appeal – Application for the EU figurative mark APE TEES – Earlier non-registered figurative trade marks representing a monkey, protected in the United Kingdom of Great Britain and Northern Ireland – Regulation (EC) No 207/2009 – Article 8(4) – Relative ground for refusal – Opposition – Appeal before the Board of Appeal – Dismissal – Action before the General Court – Article 50(1) and (3) TEU – Withdrawal of the United Kingdom from the European Union – Articles 126 and 127 of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community – Transition perio

februar 5, 2026 0 Comments

CELEX:62024CJ0364_RES: Judgment of the Court (First Chamber) of 5 February 2026.#Giorgio Fidenato, en son nom propre et en tant que propriétaire de l’exploitation agricole « In Trois » v Ministero dell’Agricoltura, della Sovranità Alimentare e delle Foreste.#References for a preliminary ruling – Environment – Deliberate release of genetically modified organisms (GMOs) – Measures to avoid the unintended presence of GMOs in the environment – Directive 2001/18/EC – Article 26c(1) and (3) – Regulation (EC) No 1829/2003 – Implementing Decision (EU) 2016/321 – Prohibition of the cultivation of MON 810 GMO maize in Italy – Validity – Free movement of goods – Articles 34 and 114 TFEU – Principles of proportionality and non-discrimination – Freedom to conduct a business – Articles 16 and 21 of the

februar 5, 2026 0 Comments

CELEX:62024CJ0572:           Arrêt de la Cour (neuvième chambre) du 5 février 2026.#State Development Corporation "VEB.RF" contre Conseil de l'Union européenne.#Pourvoi – Politique étrangère et de sécurité commune – Mesures restrictives prises au regard de la situation en Ukraine – Gel des fonds – Interdiction de fourniture de services spécialisés de messagerie financière à certains établissements de crédit russes ainsi qu’à leurs filiales russes – Décision 2014/145/PESC – Article 2, paragraphe 1, sous b) et d), et annexe – Règlement (UE) no 269/2014 – Article 3, paragraphe 1, sous b) et d), et annexe I – Décision 2014/512/PESC – Article 1er sexies et annexe VIII – Règlement (UE) no 833/2014 – Article 5 nonies et annexe XIV – Listes des personnes, des entités et des organismes auxquels s’

This document does not exist in English.
februar 5, 2026 0 Comments

CELEX:62024CJ0810: Judgment of the Court (Second Chamber) of 5 February 2026.#Urban Vision SpA v Comune di Milano and Digital Vox Srl, anciennement A&C Network Srl.#Reference for a preliminary ruling – Directive 2014/23/EU – Procedure for the award of concession contracts – Project financing at the initiative of a private operator – Assessment and approval of a financing proposal – Call for tenders launched on the basis of that proposal – Pre-emption right of the economic operator that is the promoter, subject to ensuring the conditions of the best offer – Modification made after the submission of the initial offer – Article 3 – Principles of equal treatment, non-discrimination and transparency – Breach.#Case C-810/24.

februar 5, 2026 0 Comments

CELEX:62024CC0873:           Schlussanträge des Generalanwalts M. Szpunar vom 5. Februar 2026.###

This document does not exist in English.
februar 5, 2026 0 Comments

CELEX:62024CC0813: Opinion of Advocate General Campos Sánchez-Bordona delivered on 5 February 2026.###

februar 5, 2026 0 Comments

CELEX:62023CJ0572_RES: Judgment of the Court (Third Chamber) of 5 February 2026.#Carles Puigdemont i Casamajó and Others v European Parliament.#Appeal – Institutional law – Members of the European Parliament – Privileges and immunities – Decision to waive parliamentary immunity of Members of the Parliament – Article 41(1) of the Charter of Fundamental Rights of the European Union – Principle of good administration – Parliament Committee on Legal Affairs – Requirement that the rapporteur be impartial.#Case C-572/23 P.

februar 5, 2026 0 Comments
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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. 


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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