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BAZA ZNANJASodna praksa Sodišča EU, lastni članki, spremembe davčne zakonodaje....

Uvoz blaga za diplomatska predstavništva, konzulate, agencije in organe Evropske unije ter mednarodne organizacije v skladu z mednarodnimi pogodbami, ki obvezujejo Republiko Slovenijo na podlagi novega pravilnika Pravilnik v drugem odstavku 2. člena določa, da se pri uvozu blaga za službene potrebe in osebne potrebe ob selitvi, ko upravičenci prvič prevzemajo dolžnost v Sloveniji, uveljavlja oprostitev plačila davka kot neposredna oprostitev. Kdo so upravičenci, ureja 3. člen pravilnika. Potrdila za neposredno oprostitev, ki so potrebna pri uveljavljanju oprostitve plačila dajatev, se bodo od 1. 1. 2026 dalje upravičencem Izdajala v elektronski obliki in jih ne bo treba priložiti carinski deklaraciji. Številko neposrednega potrdila pa bo treba navesti v carinski deklaraciji. Kadar se bo uveljavljala oprostitev plačila dajatev z oznako 095 v podatkovnem elementu - PE 11 10, se mora v PE 12 03 Spremna listina navesti oznako 3P45 - neposredno potrdilo za diplomatska, konzularna ter druga predstavništva In predstavnike, h kateri se mora pripisati številko Izdanega neposrednega potrdila v obliki 4251-xxxx/2025. december 18, 2025 0 Comments	Uvoz blaga za diplomatska predstavništva, konzulate, agencije in organe Evropske unije ter mednarodne organizacije v skladu z mednarodnimi pogodbami, ki obvezujejo Republiko Slovenijo na podlagi novega pravilnika Pravilnik v drugem odstavku 2. člena določa, da se pri uvozu blaga za službene potrebe in osebne potrebe ob selitvi, ko upravičenci prvič prevzemajo dolžnost v Sloveniji, uveljavlja oprostitev plačila davka kot neposredna oprostitev. Kdo so upravičenci, ureja 3. člen pravilnika. Potrdila za neposredno oprostitev, ki so potrebna pri uveljavljanju oprostitve plačila dajatev, se bodo od 1. 1. 2026 dalje upravičencem Izdajala v elektronski obliki in jih ne bo treba priložiti carinski deklaraciji. Številko neposrednega potrdila pa bo treba navesti v carinski deklaraciji. Kadar se bo uveljavljala oprostitev plačila dajatev z oznako 095 v podatkovnem elementu - PE 11 10, se mora v PE 12 03 Spremna listina navesti oznako 3P45 - neposredno potrdilo za diplomatska, konzularna ter druga predstavništva In predstavnike, h kateri se mora pripisati številko Izdanega neposrednega potrdila v obliki 4251-xxxx/2025. december 18, 2025 0 Comments
CELEX:62024TJ0037: Arrêt du Tribunal (neuvième chambre) du 17 décembre 2025.#CB contre Commission européenne.#Fonction publique – Fonctionnaires – Recrutement – Concours général EPSO/AST/150/21 – Décision de ne pas inscrire le nom du requérant sur la liste de réserve – Égalité de traitement.#Affaire T-37/24. This document does not exist in English. december 18, 2025 0 Comments	CELEX:62024TJ0367: Judgment of the General Court (First Chamber) of 17 December 2025.#Evroins inshurans grup AD v European Insurance and Occupational Pensions Authority.#European System of Financial Supervision – Request not to publish a decision of the Board of Appeal of the European Supervisory Authorities or to treat certain information as confidential – Refusal of the request – Action for annulment – Partial lack of jurisdiction – Regulation (EU) No 1094/2010 – Independence – Impartiality.#Case T-367/24. december 18, 2025 0 Comments
CELEX:62024TJ0536: Urteil des Gerichts (Achte Kammer) vom 17. Dezember 2025.#Schöffel Sportbekleidung GmbH gegen Amt der Europäischen Union für geistiges Eigentum.#Unionsmarke – Verfallsverfahren – Internationale Registrierung mit Benennung der Europäischen Union – Bildmarke Schöffel Ich bin raus. – Art. 58 Abs. 1 Buchst. a der Verordnung (EU) 2017/1001 – Rechtsmissbrauch.#Rechtssache T-536/24. This document does not exist in English. december 18, 2025 0 Comments	CELEX:62023TJ1113: Judgment of the General Court (First Chamber) of 17 December 2025.#Aleksandra Melnichenko v Council of the European Union.#Common foreign and security policy – Restrictive measures adopted in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – Freezing of funds – List of persons, entities and bodies subject to the freezing of funds and economic resources – Restrictions on entry into the territory of the Member States – List of persons, entities and bodies subject to restrictions on entry into the territory of the Member States – Maintenance of the applicant’s name on the list – Right to effective judicial protection – Concept of ‘benefiting from a leading businessperson operating in Russia’ – Article 2(1)(g) december 18, 2025 0 Comments
CELEX:62025TJ0057: Judgment of the General Court (Second Chamber) of 17 December 2025.#Transportes Centrais de Vergadela, Unipessoal, Lda v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU figurative mark iTEC SkyNex – Earlier EU word mark SKYNET – Relative ground for refusal – Article 8(1)(b) of Regulation (EU) 2017/1001 – Obligation to state reasons – Article 94(1) of Regulation 2017/1001.#Case T-57/25. december 18, 2025 0 Comments	CELEX:62023TJ1114: Judgment of the General Court (First Chamber) of 17 December 2025.#Andrey Melnichenko v Council of the European Union.#Common foreign and security policy – Restrictive measures adopted in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – Freezing of funds – List of persons, entities and bodies subject to the freezing of funds and economic resources – Restrictions on entry into the territory of the Member States – List of persons, entities and bodies subject to restrictions on entry into the territory of the Member States – Maintenance of the applicant’s name on the list – Right to effective judicial protection – Article 2(1)(g) of Decision 2014/145/CFSP – Article 3(1)(g) of Regulation (EU) No 269/2014 – Ple december 18, 2025 0 Comments
CELEX:62023TJ0620_RES: Judgment of the General Court (Second Chamber, Extended Composition) of 17 December 2025.#Enrique Barón Crespo and ZZ v European Parliament.#Law governing the institutions – Implementing Measures for the Statute for Members of the European Parliament – Rules governing expenses and allowances for Members of Parliament – Amendment of the additional voluntary pension scheme – Notice fixing additional voluntary pension rights – Plea of illegality – Acquired rights – Legal certainty – Legitimate expectations – Right to property – Proportionality – Parliamentary independence – Equal treatment – Request that documents be removed from the case file.#Joined Cases T-620/23 to T-1023/23. december 18, 2025 0 Comments	CELEX:62024TJ0268: Judgment of the General Court (First Chamber) of 17 December 2025.#Igor Rotenberg v Council of the European Union.#Common foreign and security policy – Restrictive measures taken in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – Freezing of funds – List of persons, entities and bodies subject to the freezing of funds and economic resources – Maintenance of the applicant’s name on the list – Concept of ‘benefitting from Russian decision-makers or from the Government of the Russian Federation’ – Article 2(1)(d) and (f) of Decision 2014/145/CFSP – Concept of ‘association’ – Obligation to state reasons – Error of assessment – Proportionality – Right to property – Freedom to conduct a business.#Case T-268/24. december 18, 2025 0 Comments
CELEX:62021TJ0487(01): Urteil des Gerichts (Zweite erweiterte Kammer) vom 17. Dezember 2025.#Neoperl AG gegen Amt der Europäischen Union für geistiges Eigentum.#Unionsmarke – Anmeldung einer Unionsmarke, die ein zylindrisches sanitäres Einsetzteil darstellt – Positions-Tastmarke – Absolutes Eintragungshindernis – Fehlende Unterscheidungskraft – Art. 7 Abs. 1 Buchst. b der Verordnung (EG) Nr. 207/2009 – Begründungspflicht – Art. 94 Abs. 1 der Verordnung (EU) 2017/1001 – Ermittlung des Sachverhalts von Amts wegen – Art. 95 der Verordnung 2017/1001.#Rechtssache T-487/21 RENV. This document does not exist in English. december 18, 2025 0 Comments	CELEX:62025TJ0222: Arrêt du Tribunal (septième chambre) du 17 décembre 2025.#Freixenet, SA contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Procédure d’opposition – Demande de marque de l’Union européenne figurative CB – Marque nationale verbale antérieure C.B. – Motif relatif de refus – Risque de confusion – Article 8, paragraphe 1, sous b), du règlement (UE) 2017/1001 – Usage sérieux de la marque antérieure – Article 47, paragraphe 2, du règlement 2017/1001.#Affaire T-222/25. This document does not exist in English. december 18, 2025 0 Comments
CELEX:62024TJ0483: Arrêt du Tribunal (deuxième chambre élargie) du 17 décembre 2025.#FE contre Parlement européen.#Droit institutionnel – Mesures d’application du statut des députés au Parlement – Réglementation concernant les frais et indemnités des députés au Parlement – Modification du régime de pension complémentaire volontaire – Avis de fixation des droits à pension complémentaire volontaire – Exception d’illégalité – Droits acquis – Sécurité juridique – Confiance légitime – Droit de propriété – Proportionnalité – Indépendance parlementaire – Égalité de traitement – Demande de retrait de documents du dossier.#Affaire T-483/24. This document does not exist in English. december 18, 2025 0 Comments	CELEX:62023TJ0620: Judgment of the General Court (Second Chamber, Extended Composition) of 17 December 2025.#Enrique Barón Crespo and ZZ v European Parliament.#Law governing the institutions – Implementing Measures for the Statute for Members of the European Parliament – Rules governing expenses and allowances for Members of Parliament – Amendment of the additional voluntary pension scheme – Notice fixing additional voluntary pension rights – Plea of illegality – Acquired rights – Legal certainty – Legitimate expectations – Right to property – Proportionality – Parliamentary independence – Equal treatment – Request that documents be removed from the case file.#Joined Cases T-620/23 to T-1023/23. december 18, 2025 0 Comments
CELEX:62024TJ0671: Arrêt du Tribunal (quatrième chambre) du 17 décembre 2025.#GY contre Commission européenne.#Fonction publique – Fonctionnaires – Rémunération – Allocations familiales – Allocation pour enfant à charge – Enfant atteint d’une maladie de longue durée – Refus d’octroi de la double allocation – Article 67, paragraphe 3, du statut – Obligation de motivation – Erreur manifeste d’appréciation – Responsabilité.#Affaire T-671/24. This document does not exist in English. december 18, 2025 0 Comments	CELEX:62025TJ0058: Judgment of the General Court (Second Chamber) of 17 December 2025.#Transportes Centrais de Vergadela, Unipessoal, Lda v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU word mark iTEC SKYNEX – Earlier EU word mark SKYNET – Relative ground for refusal – Article 8(1)(b) of Regulation (EU) 2017/1001 – Obligation to state reasons – Article 94(1) of Regulation 2017/1001.#Case T-58/25. december 18, 2025 0 Comments
CELEX:62025CO0375: Ordonnance de la Cour (dixième chambre) du 11 décembre 2025.#Yu.Sht. contre Direktor na Direktsia „Sotsialno podpomagane“ Varna.#Renvoi préjudiciel – Article 53, paragraphe 2, et article 94 du règlement de procédure de la Cour – Exigence de présentation du contexte factuel et réglementaire du litige au principal – Statut des ressortissants de pays tiers résidents de longue durée – Directive 2003/109/CE – Article 11 – Égalité de traitement – Allocations familiales – Refus – Limitation de l’égalité de traitement aux prestations essentielles – Absence de précisions suffisantes – Irrecevabilité manifeste.#Affaire C-375/25. This document does not exist in English. december 18, 2025 0 Comments	Preverjanje dovoljenj v okviru mehanizma za ogljično prilagoditev na mejah (CBAM) v carinskem enotnem okencu EU CSW CERTEX december 18, 2025 0 Comments
Preverjanje dovoljenj v okviru mehanizma za ogljično prilagoditev na mejah (CBAM) v carinskem enotnem okencu EU CSW CERTEX december 18, 2025 0 Comments	Preverjanje dovoljenj v okviru mehanizma za ogljično prilagoditev na mejah (CBAM) v carinskem enotnem okencu EU CSW CERTEX december 18, 2025 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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Izbrani prispeveki - novice o davkih pri nas in v EU - NEWS about TAXES