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CELEX:62024CJ0367_SUM: Judgment of the Court (Eighth Chamber) of 10 July 2025.#Autoritatea Naţională pentru Administrare şi Reglementare în Comunicaţii v Telekom România Mobile Communications.#Request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie.#Reference for a preliminary ruling – Electronic communications – Regulation (EU) 2015/2120 – Measures concerning open internet access – Article 3(3) – Obligation on providers of internet access services to treat traffic equally and without discrimination, restriction or interference – Possibility, for those providers, to implement reasonable traffic management measures – Tariff option entailing a bandwidth limitation in respect of video streaming.#Case C-367/24.

marec 5, 2026 0 Comments

CELEX:62024CJ0436: Judgment of the Court (Ninth Chamber) of 5 March 2026.#Skatteverket v Lyko Operations AB.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 30a – Supply of goods – Concept of ‘voucher’ – Classification – Customer loyalty programme in the form of points awarded on the basis of previous purchases – Points which may be redeemed for products of low value.#Case C-436/24.

marec 5, 2026 0 Comments

CELEX:62024CJ0457: Judgment of the Court (Fourth Chamber) of 5 March 2026.#Romania v European Commission.#Appeal – Common Agricultural Policy (CAP) – European Agricultural Guarantee Fund (EAGF) and European Agricultural Fund for Rural Development (EAFRD) – Implementing Decision (EU) 2021/2020 – Expenditure excluded from European Union financing – Expenditure incurred by Romania – Regulation (EU) No 1306/2013 – Article 52 – Conformity clearance procedure – Implementing Regulation (EU) No 908/2014 – Article 34 – Change in the legal basis of the European Commission’s proposals for financial corrections – Possibility for the Member State concerned to make its views on those proposals known in a meaningful way – Concept of ‘external factor’ – Regulation (EU) No 1307/2013 – Article 44 – Diversif

marec 5, 2026 0 Comments

CELEX:62024CJ0151: Judgment of the Court (First Chamber) of 5 March 2026.#Istituto nazionale della previdenza sociale (INPS) v V. M.#Reference for a preliminary ruling – Directive 2011/98/EU – Rights for third-country workers who hold a single permit – Article 12 – Right to equal treatment – Third-country national – Residence permit for family reasons – Social security – Regulation (EC) No 883/2004 – Coordination of social security systems – Article 3 – Concept of ‘branches of social security’ – Article 70 – Special non-contributory cash benefits – Social allowance for the elderly living in indigence – Conditions for granting – Exclusion of third-country nationals who do not hold an EU residence permit for long-term residents.#Case C-151/24.

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CELEX:62025CC0070: Opinion of Advocate General Rantos delivered on 5 March 2026.###

marec 5, 2026 0 Comments

CELEX:62025CC0819:           Conclusions de l'avocat général M. R. Norkus, présentées le 5 mars 2026.###

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marec 5, 2026 0 Comments

CELEX:62024CO0745_SUM: Order of the Court (Eighth Chamber) of 18 December 2025.#Verband Sozialer Wettbewerb eV v GLOBUS Handelshof GmbH & Co. KG.#Request for a preliminary ruling from the Landgericht Saarbrücken.#Case C-745/24.

marec 5, 2026 0 Comments

CELEX:62024CJ0409: Judgment of the Court (Fourth Chamber) of 5 March 2026.#J-GmbH and D v Finanzamt K and Finanzamt F.#References for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Short-term accommodation in hotels and similar establishments – Annex III, point (12) – Reduced rate of VAT applicable to accommodation provided in hotels and similar establishments – Supplies that are ancillary to accommodation – National regulations establishing a mechanism for separating taxable transactions – No application of the reduced VAT rate to supplies that are not directly used for the accommodation – Principle of fiscal neutrality.#Joined Cases

marec 5, 2026 0 Comments

CELEX:62024CJ0309:           Arrêt de la Cour (sixième chambre) du 5 mars 2026.#Roberto Passalacqua contre Commission européenne.#Pourvoi – Fonction publique – Fonctionnaire – Promotion – Exercice de promotion 2021 – Décision de ne pas promouvoir le requérant au grade AD 11 – Article 45, paragraphe 1, du statut des fonctionnaires de l’Union européenne – Comparaison des mérites – Obligation de motivation – Répartition de la charge de la preuve.#Affaire C-309/24 P.

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CELEX:62024CJ0613:           Arrêt de la Cour (huitième chambre) du 5 mars 2026.#Commission européenne contre République portugaise.#Manquement d’État – Article 260, paragraphe 2, TFUE – Arrêt de la Cour constatant un manquement – Environnement – Directive 92/43/CEE – Faune et flore sauvages – Conservation des habitats naturels ainsi que de la faune et de la flore sauvages – Article 4, paragraphe 4 – Annexes I et II – Sites d’importance communautaire – Zones spéciales de conservation – Absence de désignation – Article 6, paragraphe 1 – Mesures de conservation nécessaires – Absence d’adoption – Inexécution de l’arrêt de la Cour – Sanctions pécuniaires – Somme forfaitaire – Astreinte.#Affaire C-613/24.

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marec 5, 2026 0 Comments

CELEX:62024CJ0458_RES: Judgment of the Court (Second Chamber) of 5 March 2026.#DO v Bundesrepublik Deutschland.#Reference for a preliminary ruling – Asylum policy – Regulation (EU) No 604/2013 – Article 3(2) – Article 29 – Transfer of the asylum seeker to the Member State responsible for examining the application for international protection – Suspension, by the Member State responsible, of the taking charge and taking back of asylum seekers – Directive (EU) 2013/32 – Article 33 – Inadmissible applications.#Case C-458/24.

marec 5, 2026 0 Comments

CELEX:62024CJ0539_SUM: Judgment of the Court (First Chamber) of 27 November 2025.#Mikroregion Porta Bohemica v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Protection of the European Union’s financial interests – Regulation (EC, Euratom) No 2988/95 – Concept of ‘irregularity’ – Article 1(2) – Limitation periods – Article 3 – Starting point and duration of the limitation periods – Project co-financed through EU resources.#Case C-539/24.

marec 5, 2026 0 Comments

CELEX:62023CJ0422_SUM: Judgment of the Court (Second Chamber) of 1 August 2025.#T.B. and Others v T. S.A. and Others.#Requests for a preliminary ruling from the Sąd Najwyższy.#Reference for a preliminary ruling – Rule of law – Effective judicial protection in fields covered by EU law – Second subparagraph of Article 19(1) TEU – Principles of the irremovability and independence of judges – Non-consensual designation of a judge of a supreme court to sit, for a specified period, in another chamber of that court – Primacy of EU law – Public procurement – Directive 2004/17/EC – Procurement procedures – Application to an agreement for the transfer of ownership rights relating to green electricity certificates of origin – Directive 92/13/EEC – Article 2d(1) – Review procedures in relation to the

marec 5, 2026 0 Comments

CELEX:62024CJ0472: Judgment of the Court (Second Chamber) of 5 March 2026.#MB "Žaidimų valiuta" v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 135(1)(e) – Transactions involving the exchange of units of virtual money of an online video game for traditional currencies – Calculation of the taxable amount – Article 30a – Multi-purpose vouchers – Virtual money of an online video game.#Case C-472/24.

marec 5, 2026 0 Comments

CELEX:62024CJ0210: Judgment of the Court (Second Chamber) of 5 March 2026.#Asociación de Empresas de Servicios para la Dependencia (AESTE) v Ayuntamiento de Ortuella.#Reference for a preliminary ruling – Public procurement – Directive 2014/24/EU – Contract for social services without accommodation – Contract with a value below the threshold for that directive to apply – Article 67 – Award criteria of a social nature – Most economically advantageous tender – Salary increase of staff performing the contract above the salary level provided for in the sectoral collective agreement – Connection with the subject matter of the contract – Proportionality and non-discrimination – Article 28 of the Charter of Fundamental Rights of the European Union – Right to negotiate by collective agreement.#Case

marec 5, 2026 0 Comments

CELEX:62024CJ0150: Judgment of the Court (Fourth Chamber) of 5 March 2026.#A v Rikoskomisario B.#Reference for a preliminary ruling – Immigration policy – Common standards and procedures for returning illegally staying third-country nationals – Directive 2008/115/EC – Detention for the purpose of removal – Article 15(5) and (6) – Calculation of the length of the detention already completed – Aggregation of all of the previous periods of detention – Conditions – Enforcement of one and the same return decision – Second sentence of Article 15(3) – Prolonged detention beyond the initial maximum period laid down under Article 15(5) – Review by a judicial authority – National legislation making the implementation of that review contingent on an application by the detained person – Point in time

marec 5, 2026 0 Comments

CELEX:62024CC0575: Opinion of Advocate General Norkus delivered on 5 March 2026.###

marec 5, 2026 0 Comments

CELEX:62024CJ0150_RES: Judgment of the Court (Fourth Chamber) of 5 March 2026.#A v Rikoskomisario B.#Reference for a preliminary ruling – Immigration policy – Common standards and procedures for returning illegally staying third-country nationals – Directive 2008/115/EC – Detention for the purpose of removal – Article 15(5) and (6) – Calculation of the length of the detention already completed – Aggregation of all of the previous periods of detention – Conditions – Enforcement of one and the same return decision – Second sentence of Article 15(3) – Prolonged detention beyond the initial maximum period laid down under Article 15(5) – Review by a judicial authority – National legislation making the implementation of that review contingent on an application by the detained person – Point in t

marec 5, 2026 0 Comments

CELEX:62025CC0158: Opinion of Advocate General Medina delivered on 5 March 2026.###

marec 5, 2026 0 Comments

CELEX:62025CC0005: Opinion of Advocate General Spielmann delivered on 5 March 2026.###

marec 5, 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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