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    1. Sodna praksa Sodišča EU, lastni članki, spremembe davčne zakonodaje....
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    3. mag. Derganc Franc BLOG
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    3. Pridružite se Svetovalcem in Izvajalcem mreže modro poslovanje
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    5. Želim analizo skladnosti poslovanja podjetij - 001MMP
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CELEX:62024CJ0276_SUM: Judgment of the Court (Eighth Chamber) of 10 July 2025.#KONREO, v. o. s., en qualité d’administrateur judiciaire de la société débitrice FAU s.r.o. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 205 – Joint and several liability – Conditions and scope of liability – Combating VAT evasion – VAT not paid by the supplier – Refusal to grant the right to deduct VAT to the recipient of the supply – Possibility of holding the recipient of the supply jointly and severally liable for payment of VAT due from the supplier – Principle of proportionality.#Case C-276/24.

november 15, 2025 0 Comments

CELEX:62024TJ0473_INF: Judgment of the General Court (Sixth Chamber) of 2 July 2025.#Villafrut Srl v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU figurative mark JOLi – Earlier national word mark JOLIFE – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-473/24.

november 15, 2025 0 Comments

CELEX:62024CJ0563: Judgment of the Court (Seventh Chamber) of 13 November 2025.#Verband Sozialer Wettbewerb eV v PB Vi Goods GmbH.#Request for a preliminary ruling from the Landgericht Potsdam.#Reference for a preliminary ruling – Definition, description, presentation, labelling and protection of spirit drinks – Regulation (EU) 2019/787 – Article 10(7) – Prohibition on using legal names for any beverage that does not comply with the requirements of the relevant categories – Gin – Beverage named ‘non-alcoholic gin’ – Article 12(1) – Allusions – Validity of Article 10(7) – Article 16 of the Charter of Fundamental Rights of the European Union – Freedom to conduct a business – Principle of proportionality.#Case C-563/24.

november 15, 2025 0 Comments

CELEX:62024CJ0117: Judgment of the Court (First Chamber) of 13 November 2025.#JYSK Kereskedelmi Kft. v Nemzeti Élelmiszerlánc-biztonsági Hivatal.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Environment – Obligations of operators placing timber and timber products on the market – Regulation (EU) No 995/2010 – Use, maintenance and regular evaluation of a due diligence system – Article 4(2) and (3) and Article 6 – Group of companies – Access of an operator to a due diligence system maintained and evaluated by its parent company or established by a monitoring organisation and used by that parent company.#Case C-117/24.

november 15, 2025 0 Comments

CELEX:62024CJ0142_RES: Judgment of the Court (First Chamber) of 13 November 2025.#Familienstiftung v Finanzamt Köln-West.#Reference for a preliminary ruling – Free movement of capital – Inheritance and gift tax – Taxation of the inter vivos transfer of assets in order to set up a foundation – Family foundation with its seat in Liechtenstein – Coherence of the tax system.#Case C-142/24.

november 15, 2025 0 Comments

CELEX:62023CJ0678: Judgment of the Court (Fifth Chamber) of 13 November 2025.#JU v Spitalul Clinic de Pneumoftiziologie Iaşi.#Reference for a preliminary ruling – Social policy – Directive 89/391/EEC – Safety and health of workers at work – Article 9 – Employers’ obligations – Classification of workplaces according to whether they are exposing workers to risk factors to their safety and health – Article 11(6) – Proceedings before the authority responsible for safety and health protection at work – Effective judicial protection.#Case C-678/23.

november 15, 2025 0 Comments

CELEX:62023CC0298: Opinion of Advocate General Szpunar delivered on 13 November 2025.###

november 15, 2025 0 Comments

CELEX:62024CJ0004_RES: Judgment of the Court (Fifth Chamber) of 13 November 2025.#BNP Paribas Public Sector SA v Single Resolution Board.#Appeal – Economic and monetary policy – Economic and monetary union – Banking union – Single resolution mechanism for credit institutions and certain investment firms (SRM) – Single Resolution Fund (SRF) – Regulation (EU) No 806/2014 – Article 69(1) – Article 70(1) – Implementing Regulation (EU) 2015/81 – Article 7(1) to (3) – Sums paid as collateral backing irrevocable payment commitments – Decision of the Single Resolution Board (SRB) refusing to return the sums paid.#Case C-4/24 P.

november 15, 2025 0 Comments

CELEX:62024CJ0004: Judgment of the Court (Fifth Chamber) of 13 November 2025.#BNP Paribas Public Sector SA v Single Resolution Board.#Appeal – Economic and monetary policy – Economic and monetary union – Banking union – Single resolution mechanism for credit institutions and certain investment firms (SRM) – Single Resolution Fund (SRF) – Regulation (EU) No 806/2014 – Article 69(1) – Article 70(1) – Implementing Regulation (EU) 2015/81 – Article 7(1) to (3) – Sums paid as collateral backing irrevocable payment commitments – Decision of the Single Resolution Board (SRB) refusing to return the sums paid.#Case C-4/24 P.

november 15, 2025 0 Comments

CELEX:62024TJ0432_INF: Judgment of the General Court (Second Chamber) of 23 July 2025.#Glaxo Group Ltd v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – Three-dimensional EU trade mark – Shape of an inhaler – Absolute ground for invalidity – No distinctive character – Article 7(1)(b) and Article 51(1)(a) of Regulation (EC) No 40/94 – No distinctive character acquired through use – Article 7(3) and Article 51(2) of Regulation No 40/94 – Decision adopted following the annulment by the General Court of an earlier decision – Res judicata – Article 72(6) of Regulation (EU) 2017/1001 – Obligation to state reasons – Article 94(1) of Regulation 2017/1001.#Case T-432/24.

november 15, 2025 0 Comments

CELEX:62023CJ0806: Judgment of the Court (Seventh Chamber) of 13 November 2025.#Renco Valore SpA and Others v European Commission.#Case C-806/23 P.

november 15, 2025 0 Comments

CELEX:62024CJ0250: Judgment of the Court (Seventh Chamber) of 13 November 2025.#European Commission v Kingdom of Spain.#Case C-250/24.

november 15, 2025 0 Comments

CELEX:62024CJ0013: Judgment of the Court (Seventh Chamber) of 13 November 2025.#AFG, SA (Zona Franca da Madeira) v European Commission.#Case C-13/24 P.

november 15, 2025 0 Comments

CELEX:62024CJ0009: Judgment of the Court (Seventh Chamber) of 13 November 2025.#Sonasurf Internacional - Shipping, Lda (Zona Franca da Madeira) and Others v European Commission.#Case C-9/24 P.

november 15, 2025 0 Comments

CELEX:62024CJ0272: Judgment of the Court (First Chamber) of 13 November 2025.#HZ v Tribunalul Galaţi.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling – Article 2 TEU – Second subparagraph of Article 19(1) TEU – Principle of judicial independence – Directive 2003/88/EC – Weekly working time – Overtime worked by judges – National legislation providing for compensation by means of a rest period excluding financial compensation – Adequate remuneration.#Case C-272/24.

november 15, 2025 0 Comments

CELEX:62024CJ0639: Judgment of the Court (Seventh Chamber) of 13 November 2025.#FLO VENEER d.o.o. v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak.#Request for a preliminary ruling from the Upravni sud u Zagrebu.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 138(1) – Implementing Regulation (EU) No 282/2011 – Article 45a – Conditions for exemption in respect of intra-Community supplies of goods – Presumption – Requisite evidence.#Case C-639/24.

november 15, 2025 0 Comments

CELEX:62023CJ0654: Judgment of the Court (First Chamber) of 13 November 2025.#Inteligo Media SA v Autoritatea Naţională de Supraveghere a Prelucrării Datelor cu Caracter Personal (ANSPDCP).#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling – Processing of personal data and the protection of privacy in the electronic communications sector – Directive 2002/58/EC – Article 13(1) and (2) – Unsolicited communications – Concept of communication ‘for the purposes of direct marketing’ – Obtaining electronic contact details ‘in the context of the sale of a product or a service’ – Registration on an online platform giving access to additional content – Sending of a daily newsletter via email – Regulation (EU) 2016/679 – Article 6 – Lawfulness of p

november 15, 2025 0 Comments

CELEX:62023CJ0525: Judgment of the Court (Fifth Chamber) of 13 November 2025.#OS v Országos Idegenrendészeti Főigazgatóság.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Immigration policy – Directive (EU) 2016/801 – Conditions of entry and residence of third-country nationals for the purpose of voluntary service – Refusal to renew a residence permit – Article 7(1)(e) – Sufficient resources – Supplementary conditions arising from the case-law of a national supreme court – Evidence – Principle of the primacy of EU law.#Case C-525/23.

november 15, 2025 0 Comments

CELEX:62024CJ0142: Judgment of the Court (First Chamber) of 13 November 2025.#Familienstiftung v Finanzamt Köln-West.#Request for a preliminary ruling from the Finanzgericht Köln.#Reference for a preliminary ruling – Free movement of capital – Inheritance and gift tax – Taxation of the inter vivos transfer of assets in order to set up a foundation – Family foundation with its seat in Liechtenstein – Coherence of the tax system.#Case C-142/24.

november 15, 2025 0 Comments

CELEX:62023CJ0654_RES: Judgment of the Court (First Chamber) of 13 November 2025.#Inteligo Media SA v Autoritatea Naţională de Supraveghere a Prelucrării Datelor cu Caracter Personal (ANSPDCP).#Reference for a preliminary ruling – Processing of personal data and the protection of privacy in the electronic communications sector – Directive 2002/58/EC – Article 13(1) and (2) – Unsolicited communications – Concept of communication ‘for the purposes of direct marketing’ – Obtaining electronic contact details ‘in the context of the sale of a product or a service’ – Registration on an online platform giving access to additional content – Sending of a daily newsletter via email – Regulation (EU) 2016/679 – Article 6 – Lawfulness of processing – Article 95 – Relationship with Directive 2002/58.#Ca

november 15, 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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