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CELEX:62024CJ0447: Judgment of the Court (Fifth Chamber) of 21 May 2026.#Staatsanwaltschaft Berlin v SO.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Framework Decision 2008/909/JHA – Mutual recognition of judgments in criminal matters imposing custodial sentences or measures involving deprivation of liberty – Grounds for non-recognition and non-enforcement – Article 9(1)(i) – Person concerned who did not appear in person at the trial resulting in his or her conviction – Exceptions – Mandate conferred by the person concerned on a legal counsellor to defend that person at his or her trial and accept service of documents addressed to that person – Information regarding the scheduled date of the hearing and place of that trial – Voluntary and unequivocal wai

maj 22, 2026 0 Comments

CELEX:62024CJ0095: Judgment of the Court (Fifth Chamber) of 21 May 2026.#ATAU v Procura generale presso la Corte d’appello di Napoli.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Framework Decision 2002/584/JHA – European arrest warrant – Surrender procedure between Member States – Optional grounds for non-execution – Article 4(6) – Undertaking by the executing Member State to execute the sentence in accordance with its domestic law – Framework Decision 2008/909/JHA – Mutual recognition of judgments in criminal matters imposing custodial sentences or measures involving deprivation of liberty – Grounds for non-recognition and non-enforcement – Article 9(1)(i) – Person concerned who did not appear in person at the trial resulting in his or her conviction –

maj 22, 2026 0 Comments

CELEX:62025CC0189: Opinion of Advocate General Kokott delivered on 21 May 2026.###

maj 22, 2026 0 Comments

CELEX:62024CJ0889: Judgment of the Court (Second Chamber) of 21 May 2026.#SIA „DELVE 2” v Valsts ieņēmumu dienests.#Reference for a preliminary ruling – Customs union – Implementing Regulation (EU) 2022/191 – Imposition of a definitive anti-dumping duty on imports of certain iron or steel fasteners originating in the People’s Republic of China – Article 1(3) – Customs declaration – Application for amendment – Presentation by the importer, after making the customs declaration, of a commercial invoice meeting the requirements of that provision.#Case C-889/24.

maj 22, 2026 0 Comments

CELEX:62024CJ0684:           Urteil des Gerichtshofs (Erste Kammer) vom 21. Mai 2026.#Across Fiduciaria SpA u. a. gegen Presidenza del Consiglio dei ministri u. a.#Vorlage zur Vorabentscheidung – Verhinderung der Nutzung des Finanzsystems zum Zwecke der Geldwäsche und der Terrorismusfinanzierung – Richtlinie (EU) 2015/849 – Art. 31 – Begriff der Rechtsvereinbarungen, die ‚in ihrer Struktur oder ihren Funktionen Trusts ähneln‘ – Mit Treuhandgesellschaften italienischen Rechts geschlossene Treuhandverträge (mandato fiduciario) – Zugang von Personen mit einem berechtigten Interesse zu den Informationen über die wirtschaftlichen Eigentümer – Gültigkeit – Art. 7 und 8 der Charta der Grundrechte der Europäischen Union – Achtung des Privat- und Familienlebens – Schutz personenbezogener Daten – G

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maj 22, 2026 0 Comments

CELEX:62025CO0589_INF: Order of the Court (Eighth Chamber) of 23 March 2026.#Ministero dell'Interno and Questura Ragusa v TV en tant que représentant légal de 23 PLAY srls.#Request for a preliminary ruling from the Consiglio di Giustizia amministrativa per la Regione siciliana.#Case C-589/25.

maj 22, 2026 0 Comments

CELEX:62024CJ0810_SUM: 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.#Request for a preliminary ruling from the Consiglio di Stato.#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-810/2

maj 22, 2026 0 Comments

CELEX:62025CC0203:           Conclusions de l'avocat général Mme J. Kokott, présentées le 21 mai 2026.###

This document does not exist in English.
maj 22, 2026 0 Comments

CELEX:62024CJ0604: Judgment of the Court (Fifth Chamber) of 21 May 2026.#FARMAKEIO YZ & SIA O.E. v Ypourgos Anaptyxis kai Ependyseon and Ypourgos Ygeias.#Reference for a preliminary ruling – Medicinal products for human use – Directive 2001/83/EC – Article 85c(1) and (2) – Non-prescription medicinal products – Prohibition of the sale at a distance to the public, by means of information society services, of a category of non-prescription medicinal products – Protection of public health.#Case C-604/24.

maj 22, 2026 0 Comments

CELEX:62025CO0742_INF: Order of the Vice-President of the Court of 26 January 2026.#Société d'exploitation des ports du Détroit v European Commission.#Case C-742/25 P(I).

maj 22, 2026 0 Comments

CELEX:62025CO0598_INF: Order of the Court (Chamber determining whether appeals may proceed) of 19 January 2026.#Kurt Hesse v Ferrari SpA and European Union Intellectual Property Office.#Appeal – EU trade mark – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed.#Case C-598/25 P.

maj 22, 2026 0 Comments

CELEX:62024CJ0385_INF: Judgment of the Court (Tenth Chamber) of 23 October 2025.#European Commission v EO.#Appeal – Language arrangements – Open competition EPSO/AD/323/16 – Notice of competition – Limitation of the choice of the second language of the competition to English, French and German – Non-inclusion on the reserve list – Annulment of that notice in another direct action, on account of the language arrangements provided for by that notice – Plea of illegality of that notice of competition – Consequences of that annulment for the examination of the admissibility and of the merits of that plea of illegality – Obligation to examine the existence of a close connection between the grounds of the decision of non-inclusion on that list and the provisions of the competition notice concern

maj 22, 2026 0 Comments

CELEX:32026R0471R(02): Corrigendum to Regulation (EU) 2026/471 of the European Parliament and of the Council of 24 February 2026 amending Regulations (EU) No 1308/2013, (EU) No 251/2014 and (EU) 2021/2115 as regards certain market rules and sectoral support measures in the wine sector and for aromatised wine products and Regulation (EU) 2024/1143 as regards certain labelling rules for spirit drinks (OJ L, 2026/471, 26.2.2026)

maj 22, 2026 0 Comments

CELEX:32021D1764R(02)

The corrigendum does not concern the English version.
maj 22, 2026 0 Comments

CELEX:32026D1133: Council Decision (EU) 2026/1133 of 18 May 2026 on the conclusion, on behalf of the Union, of the Air Transport Agreement between the United States of America, of the first part, the European Union and its Member States, of the second part, Iceland, of the third part, and the Kingdom of Norway, of the fourth part; and on the conclusion, on behalf of the Union, of the Ancillary Agreement between the European Union and its Member States, of the first part, Iceland, of the second part, and the Kingdom of Norway, of the third part, on the application of the Air Transport Agreement between the United States of America, of the first part, the European Union and its Member States, of the second part, Iceland, of the third part, and the Kingdom of Norway, of the fourth part

maj 22, 2026 0 Comments

Odprto posvetovanje o osnutku Navodila o vstopni skupni deklaraciji

Rok za oddajo pripomb je do 29. 5. 2026.

Odprta posvetovanja

maj 21, 2026 0 Comments

Odprto posvetovanje o osnutku Navodila o vstopni skupni deklaraciji

Rok za oddajo pripomb je do 29. 5. 2026.

Odprta posvetovanja

maj 21, 2026 0 Comments

Hramba blaga na kraju, ki ni prostor za začasno hrambo

V skladu s 1. odstavkom 147. člena Uredbe (EU) št. 952/2013 Evropskega parlamenta in Sveta o carinskem zakoniku Unije - CZU se blago v začasni hrambi hrani samo v prostorih za začasno hrambo v skladu s členom 148 CZU, v upravičenih primerih pa tudi na drugih krajih, ki jih določijo ali odobrijo carinski organi.

Kadar se zahteva začasna hramba specifičnega blaga, lahko pristojni oddelek za carinjenje finančnega urada na podlagi 1. odstavka 147. člena CZU v upravičenih primerih, namesto v prostorih za začasno hrambo, določi hranjenje blaga na drugih krajih. 

Izpostavili bi, da gre za posamične in enkratne primere. Upravičeni primeri za določitev drugih krajev so npr.: karantena, raztovor izrednega tovora.

Carinski organ odobri drug kraj za začasno hrambo s prepustitvijo deklaracije za začasno hrambo, pri čemer je v skladu s 27. točko Navodila o začasni hrambi blaga, št. 7/2024 treba deklaraciji za začasno hrambo vedno kot e-priloge priložiti ustrezna dokazila. Iz dokazil mora biti razvidna upravičenost hrambe blaga v začasni hrambi na drugem kraju, ki ni prostor za začasno hrambo. Kot dokazilo se lahko priloži izjava vložnika z obrazložitvijo enkratnega upravičenega primera in po potrebi priloži druga potrebna dokazila.

V kolikor gre za redne ali ponavljajoče se primere, je potrebno pridobiti dovoljenje za upravljanje prostorov za začasno hrambo blaga v skladu s 148. členom CZU.

maj 21, 2026 0 Comments

Hramba blaga na kraju, ki ni prostor za začasno hrambo

V skladu s 1. odstavkom 147. člena Uredbe (EU) št. 952/2013 Evropskega parlamenta in Sveta o carinskem zakoniku Unije - CZU se blago v začasni hrambi hrani samo v prostorih za začasno hrambo v skladu s členom 148 CZU, v upravičenih primerih pa tudi na drugih krajih, ki jih določijo ali odobrijo carinski organi.

Kadar se zahteva začasna hramba specifičnega blaga, lahko pristojni oddelek za carinjenje finančnega urada na podlagi 1. odstavka 147. člena CZU v upravičenih primerih, namesto v prostorih za začasno hrambo, določi hranjenje blaga na drugih krajih. 

Izpostavili bi, da gre za posamične in enkratne primere. Upravičeni primeri za določitev drugih krajev so npr.: karantena, raztovor izrednega tovora.

Carinski organ odobri drug kraj za začasno hrambo s prepustitvijo deklaracije za začasno hrambo, pri čemer je v skladu s 27. točko Navodila o začasni hrambi blaga, št. 7/2024 treba deklaraciji za začasno hrambo vedno kot e-priloge priložiti ustrezna dokazila. Iz dokazil mora biti razvidna upravičenost hrambe blaga v začasni hrambi na drugem kraju, ki ni prostor za začasno hrambo. Kot dokazilo se lahko priloži izjava vložnika z obrazložitvijo enkratnega upravičenega primera in po potrebi priloži druga potrebna dokazila.

V kolikor gre za redne ali ponavljajoče se primere, je potrebno pridobiti dovoljenje za upravljanje prostorov za začasno hrambo blaga v skladu s 148. členom CZU.

maj 21, 2026 0 Comments

CELEX:62024TJ0685: Judgment of the General Court (Second Chamber, Extended Composition) of 20 May 2026.#A v Hauptzollamt.#References for a preliminary ruling – Taxation – Excise duties – Article 32 of Directive 2008/118/EC – Article 32 of Directive (EU) 2020/262 – Concept of ‘own use’ – Acquisition and transport of goods by a private individual for the purpose of passing them on to another private individual free of charge.#Case T-685/24.

maj 21, 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. 


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