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    5. Želim analizo skladnosti poslovanja podjetij - 001MMP
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    7. Dogodki Modro Poslovanje

CELEX:62022CJ0381: Judgment of the Court (Fifth Chamber) of 26 February 2026.#Japan Airlines Co. Ltd v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Market for airfreight – Decision of the European Commission finding an infringement of Article 101 TFEU, Article 53 of the Agreement on the European Economic Area and Article 8 of the Agreement between the European Community and the Swiss Confederation on Air Transport – Coordination of elements of the price of airfreight services (fuel surcharge, security surcharge and refusal to pay commission on surcharges) – Inbound freight services – Territorial jurisdiction of the Commission – Qualified effects – Requirement of substantiality – Requirement of immediacy – Single and continuous infringement.#Ca

februar 26, 2026 0 Comments

CELEX:62022CJ0370: Judgment of the Court (Fifth Chamber) of 26 February 2026.#Air France-KLM v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Market for airfreight – Decision of the European Commission finding an infringement of Article 101 TFEU, Article 53 of the Agreement on the European Economic Area and Article 8 of the Agreement between the European Community and the Swiss Confederation on Air Transport – Coordination of elements of the price of airfreight services (fuel surcharge, security surcharge, and refusal to pay commission on surcharges) – Parent company and subsidiaries – Attributability of unlawful conduct – Inbound freight services – Territorial jurisdiction of the Commission – Qualified effects – Calculation of the fine – Mitiga

februar 26, 2026 0 Comments

CELEX:62023CJ0524:           Arrêt de la Cour (cinquième chambre) du 26 février 2026.#Commission européenne contre Royaume de Belgique.#Manquement d’État – Article 258 TFUE – Directive (UE) 2016/1164 – Règles pour lutter contre les pratiques d’évasion fiscale qui ont une incidence directe sur le fonctionnement du marché intérieur – Article 8, paragraphe 7 – Calcul des revenus des sociétés étrangères contrôlées – Obligation d’autoriser le contribuable à déduire de sa charge fiscale l’impôt payé par la société étrangère contrôlée – Champ d’application – Montages non authentiques mis en place essentiellement dans le but d’obtenir un avantage fiscal – Défaut de transposition.#Affaire C-524/23.

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februar 26, 2026 0 Comments

CELEX:62022CJ0381_RES: Judgment of the Court (Fifth Chamber) of 26 February 2026.#Japan Airlines Co. Ltd v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Market for airfreight – Decision of the European Commission finding an infringement of Article 101 TFEU, Article 53 of the Agreement on the European Economic Area and Article 8 of the Agreement between the European Community and the Swiss Confederation on Air Transport – Coordination of elements of the price of airfreight services (fuel surcharge, security surcharge and refusal to pay commission on surcharges) – Inbound freight services – Territorial jurisdiction of the Commission – Qualified effects – Requirement of substantiality – Requirement of immediacy – Single and continuous infringement

februar 26, 2026 0 Comments

CELEX:62022CJ0385_RES: Judgment of the Court (Fifth Chamber) of 26 February 2026.#Koninklijke Luchtvaart Maatschappij NV v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Market for airfreight – Decision of the European Commission finding an infringement of Article 101 TFEU, Article 53 of the Agreement on the European Economic Area and Article 8 of the Agreement between the European Community and the Swiss Confederation on Air Transport – Coordination of elements of the price of air freight services (fuel surcharge, security surcharge and refusal to pay commission on surcharges) – Inbound freight services – Territorial jurisdiction of the Commission – Qualified effects.#Case C-385/22 P.

februar 26, 2026 0 Comments

CELEX:62022CJ0375_RES: Judgment of the Court (Fifth Chamber) of 26 February 2026.#LATAM Airlines Group SA and Lan Cargo SA v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Market for airfreight – Decision of the European Commission finding an infringement of Article 101 TFEU, Article 53 of the Agreement on the European Economic Area and Article 8 of the Agreement between the European Community and Switzerland on Air Transport – Coordination of elements of the price of air freight services (fuel surcharge, security surcharge and refusal to pay commission on surcharges) – Single and continuous infringement – Failure to prove that a participant was aware of two elements of the infringement – Annulment in part or in full of the Commission’s decision

februar 26, 2026 0 Comments

CELEX:62022CJ0382_RES: Judgment of the Court (Fifth Chamber) of 26 February 2026.#Cathay Pacific Airways Ltd v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Market for airfreight – Decision of the European Commission finding an infringement of Article 101 TFEU, Article 53 of the Agreement on the European Economic Area and Article 8 of the Agreement between the European Community and the Swiss Confederation on Air Transport – Coordination of elements of the price of air freight services (fuel surcharge, security surcharge and refusal to pay commission on surcharges) – Defence alleging State constraint – Decision of the General Court of the European Union not to rule on certain pleas – Proof of participation in a single and continuous infringemen

februar 26, 2026 0 Comments

CELEX:62025CC0234: Opinion of Advocate General Szpunar delivered on 26 February 2026.###

februar 26, 2026 0 Comments

CELEX:62022CJ0386: Judgment of the Court (Fifth Chamber) of 26 February 2026.#Martinair Holland NV v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Market for airfreight – Decision of the European Commission finding an infringement of Article 101 TFEU, Article 53 of the Agreement on the European Economic Area and Article 8 of the Agreement between the European Community and the Swiss Confederation on Air Transport – Coordination of elements of the price of air freight services (fuel surcharge, security surcharge and refusal to pay commission on surcharges) – Inbound freight services – Territorial jurisdiction of the Commission – Qualified effects.#Case C-386/22 P.

februar 26, 2026 0 Comments

CELEX:62022CJ0367: Judgment of the Court (Fifth Chamber) of 26 February 2026.#Air Canada v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Market for airfreight – Decision of the European Commission finding an infringement of Article 101 TFEU, Article 53 of the Agreement on the European Economic Area and Article 8 of the Agreement between the European Community and the Swiss Confederation on Air Transport – Coordination of elements of the price of air freight services (fuel surcharge, security surcharge and refusal to pay commission on surcharges) – Inbound freight services – Territorial jurisdiction of the Commission – Qualified effects – Single and continuous infringement – Regulation (EC) No 1/2003 – Article 25 – Limitation period for the Comm

februar 26, 2026 0 Comments

CELEX:62022CJ0380: Judgment of the Court (Fifth Chamber) of 26 February 2026.#Deutsche Lufthansa AG and Others v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Market for airfreight – Decision of the European Commission finding an infringement of Article 101 TFEU, Article 53 of the Agreement on the European Economic Area and Article 8 of the Agreement between the European Community and Switzerland on Air Transport – Coordination of elements of the price of air freight services (fuel surcharge, security surcharge and refusal to pay commission on surcharges) – Inbound freight services – Territorial jurisdiction of the Commission – Qualified effects – Single and continuous infringement.#Case C-380/22 P.

februar 26, 2026 0 Comments

CELEX:62022CJ0378: Judgment of the Court (Fifth Chamber) of 26 February 2026.#British Airways plc v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Market for airfreight – Decision of the European Commission finding an infringement of Article 101 TFEU, Article 53 of the Agreement on the European Economic Area and Article 8 of the Agreement between the European Community and Switzerland on Air Transport – Coordination of elements of the price of air freight services (fuel surcharge, security surcharge and refusal to pay commission on surcharges) – Inbound freight services – Territorial jurisdiction of the Commission – Qualified effects – Characterisation – Single and continuous infringement – Taking into account the effects of the single and conti

februar 26, 2026 0 Comments

Usmeritev za dostavo podatkov za notarje

februar 26, 2026 0 Comments

Začetek uporabe Zakona o individualnih naložbenih računih (ZINR)

Obresti, dividende, dobiček iz kapitala in dohodek z INR

februar 26, 2026 0 Comments

Začetek uporabe Zakona o individualnih naložbenih računih (ZINR)

Na Youtubu je na voljo tudi spletni seminar na temo individualnih naložbenih računov: INDIVIDUALNI NALOŽBENI RAČUNI - spletni seminar.

Obresti, dividende, dobiček iz kapitala in dohodek z INR

februar 26, 2026 0 Comments

Najnižja osnova za obračun prispevkov za socialno varnost za osebe v delovnem razmerju

V skladu s četrtim odstavkom 144. člena ZPIZ-2 je najnižja mesečna osnova za obračun prispevkov od plače in nadomestila plače znesek 60 % zadnje znane povprečne letne plače zaposlenih v Republiki Sloveniji, preračunane na mesec.

Za izplačila od 1. 1. do vključno 28. 2. se za izračun minimalne osnove za zavarovance iz delovnega razmerja uporablja znesek povprečne plače predpreteklega leta, za izplačila od 1. 3. dalje pa znesek povprečne plače preteklega leta.

Najnižja osnova za obračun prispevkov za socialno varnost za osebe v delovnem razmerju, za izplačila od 1. 3. 2026 do 28. 2. 2027 znaša 1.521,62 eur (60 % povprečne letne plače zaposlenih v RS, preračunane na mesec, ki za leto 2025 znaša 2.536,03 eur). 

februar 26, 2026 0 Comments

Najnižja osnova za obračun prispevkov za socialno varnost za osebe v delovnem razmerju

V skladu s četrtim odstavkom 144. člena ZPIZ-2 je najnižja mesečna osnova za obračun prispevkov od plače in nadomestila plače znesek 60 % zadnje znane povprečne letne plače zaposlenih v Republiki Sloveniji, preračunane na mesec.

Za izplačila od 1. 1. do vključno 28. 2. se za izračun minimalne osnove za zavarovance iz delovnega razmerja uporablja znesek povprečne plače predpreteklega leta, za izplačila od 1. 3. dalje pa znesek povprečne plače preteklega leta.

Najnižja osnova za obračun prispevkov za socialno varnost za osebe v delovnem razmerju, za izplačila od 1. 3. 2026 do 28. 2. 2027 znaša 1.521,62 eur (60 % povprečne letne plače zaposlenih v RS, preračunane na mesec, ki za leto 2025 znaša 2.536,03 eur). 

februar 26, 2026 0 Comments

Podaljšanje dolžine naziva davčnega zavezanca v datoteki »DURS_zavezanci_DEJ.txt«

Finančna uprava Republike Slovenije obvešča uporabnike svojih e-storitev, da je bila z namenom zagotavljanja prikaza celotnega naziva davčnega zavezanca na spletni strani FURS, v razdelku E‑Storitve | Seznami in šifranti | Seznami davčnih zavezancev, izvedena tehnična nadgradnja datoteke Seznam davčnih zavezancev – fizične osebe, ki opravljajo dejavnost (DURS_zavezanci_DEJ.txt).

Za pravilno objavo polnih nazivov zavezancev je bila dolžina 4. stolpca (ime zavezanca) povečana s 100 znakov na 280 znakov.
V nadgrajeni datoteki je tako naziv davčnega zavezanca zapisan med 28. in vključno 308. znakom vrstice.

Ta sprememba velja do nadaljnjega.

februar 26, 2026 0 Comments

Moteno delovanje storitev sistema eDavki in G2G, 26. 2. 2026

Danes, 26. 2. 2026, bo od 18:00 do predvidoma 21:00 moteno delovanje storitev sistema eDavki in G2G zaradi nadgradnje na Registru davčnih zavezancev.

Nedostopni bodo vsi servisi za preverjanje in vpis davčnih številk ter preverjanje podatkov davčnih zavezancev v zalednem sistemu eTrod in SIAIS.

Nedostopnost Registra davčnih zavezancev bo med drugim onemogočala oddajo spodnjih dokumentov prek eDavkov:
• REK obrazci;
• OPSV obrazci;
• PNiPD;
• PD-O, VIES-KP, DDV-P2, DDV-P3;
• DDPO IN DDD-DDD;
• PODO;
• NF-PrevZav;
• Doh-Don.

februar 26, 2026 0 Comments

UPRS Sodba I U 1098/2021-9

Ob upoštevanju prvega odstavka 59. člena ZDavP-2 se v primerih, ko se plačilo davka opravi na podlagi obračuna davčnega odtegljaja, vzpostavi upravnopravno razmerje le med plačnikom davka kot zavezancem za davek in davčnim organom in ne med davčnim zavezancem in davčnim organom. V davčnih zadevah, v katerih določen davek ni bil plačan za davčnega zavezanca se po ugotovitvi dodatne obveznosti plačnika davka v postopku DIN praviloma izvede ustrezen postopek dodatne odmere tega davka samemu davčnemu zavezancu. Gre za dva ločena postopka, v katerih odmera obveznosti plačniku davka ne pomeni odločitve, na katero bi bil davčni organ v nadaljnjem postopku zoper davčnega zavezanca vezan.
februar 26, 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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