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    1. Izvajanje storitev Računovodenja v Mreži Modro Poslovanje
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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
    4. Povpraševanje za računovodenje v Mreži modro poslovanje
    5. Želim analizo skladnosti poslovanja podjetij - 001MMP
    6. Želim storitev DRUGO MNENJE V DAVČNIH ZADEVAH oz. davčni ali poslovni nasvet
    7. Dogodki Modro Poslovanje

CELEX:62024CJ0845: Judgment of the Court (Third Chamber) of 1 October 2026.#Silgan Holdings, Inc. and Others v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Regulation (EC) No 1/2003 – Article 11(6) – European Commission initiating proceedings in a case on which a national competition authority is already acting – Request from that national authority for the Commission to relieve it of competence – Principle of subsidiarity – Article 41 of the Charter of Fundamental Rights of the European Union – Principle of good administration – Reasonable time period for dealing with a case – Commission Notice on Cooperation within the Network of Competition Authorities – That institution itself deciding to limit its discretion – Obligation to state reasons.

oktober 2, 2026 0 Comments

CELEX:62025CJ0522:           Arrêt de la Cour (dixième chambre) du 1er octobre 2026.#Krone Commercial Vehicle SE e.a. contre Parlement européen et Conseil de l'Union européenne.#Pourvoi – Environnement – Règlement (UE) 2024/1610 – Normes de performance en matière d’émissions de dioxyde de carbone – Véhicules utilitaires lourds neufs – Objectifs de réduction des émissions de dioxyde de carbone pour les remorques et les semi-remorques – Qualité pour agir – Notion d’“acte réglementaire” – Défaut d’affectation individuelle – Irrecevabilité – Protection juridictionnelle effective – Article 47 de la charte des droits fondamentaux de l’Union européenne.#Affaire C-522/25 P.

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oktober 2, 2026 0 Comments

CELEX:62024CJ0622_SUM: Judgment of the Court (Eighth Chamber) of 25 June 2026.#VT v European Commission.#Appeal – Civil Service – Open Competition EPSO/AD/380/19 – Competition for the recruitment of administrators in the field of international cooperation and managing aid to non-EU countries – Repetition of written tests – Decision not to include the appellant’s name on the reserve list – Principle of equal treatment.#Case C-622/24 P.

oktober 2, 2026 0 Comments

CELEX:62025CJ0188_SUM: Judgment of the Court (First Chamber) of 9 July 2026.#Štátny fond rozvoja bývania v GL and Others.#Reference for a preliminary ruling – Consumer protection – Unfair terms in consumer contracts – Directive 93/13/EEC – Article 2(c) – Concept of ‘seller or supplier’ – Loan and guarantee agreements – State Housing Development Fund – Task carried out in the public interest – Loans granted on preferential terms – Referral back for reconsideration following an appeal – Obligation to comply with the legal rulings of a higher court – Principle of the primacy of EU law – Limitation of the temporal effects of the judgment.#Case C-188/25.

oktober 2, 2026 0 Comments

CELEX:62024CJ0856_SUM: Judgment of the Court (Eighth Chamber) of 9 July 2026.#Sad Trasporto Locale SpA v Provincia autonoma di Bolzano.#Reference for a preliminary ruling – Transport – Public passenger transport services by rail and by road – Regulation (EC) No 1370/2007 – Article 5(1) and (2) – Direct award of a public passenger transport services contract to an internal operator – Conditions – Applicable rules – Directive 2014/23/EU – Award of concession contracts – Point 1 of Article 5 – Concept of ‘services concession’ – Transfer of an operating risk – Directive 2014/24/EU – Public procurement – Article 12 – Concept of ‘control similar to that which a contracting authority exercises over its own departments’ – National legislation limiting the direct award of public service contracts t

oktober 2, 2026 0 Comments

CELEX:62024CJ0483_SUM: Judgment of the Court (Third Chamber) of 13 May 2026.#Criminal proceedings against Aldi SA.#Reference for a preliminary ruling – Public health – Food law – Regulation (EC) No 178/2002 – General principles and requirements – Regulation (EC) No 852/2004 – Food hygiene – Article 4(2) – General and specific obligations on all food business operators – Scope – Annex II – General provisions on hygiene for those operators – Article 5 – Hazard analysis and critical control points principles (HACCP principles) – Scope – Repeated finding, by the competent authority, of traces and droppings of pests in the shops and warehouses of an undertaking in the food sector – Criminal offence provided for in national law in implementation of the third subparagraph of Article 17(2) of Regu

oktober 2, 2026 0 Comments

CELEX:62025CC0347: Opinion of Advocate General Szpunar delivered on 1 October 2026.###

oktober 2, 2026 0 Comments

CELEX:62025CJ0131_RES:           Arrêt de la Cour (cinquième chambre) du 1er octobre 2026.#Axel Dris contre Gouvernement de la Communauté française.#Renvoi préjudiciel – Citoyenneté de l’Union – Articles 18 et 21 TFUE – Principe de non-discrimination – Accès à l’enseignement supérieur – Inscription en première année d’études de médecine – Contingentement des étudiants non-résidents – Candidat aux études de médecine ayant accompli ses études secondaires dans l’État membre concerné tout en résidant dans un autre État membre.#Affaire C-131/25.

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oktober 2, 2026 0 Comments

CELEX:62025CJ0249_RES: Judgment of the Court (Third Chamber) of 1 October 2026.#Minister van Asiel en Migratie v UB.#Reference for a preliminary ruling – Area of freedom, security and justice – Asylum policy – Directive 2001/55/EC – Minimum standards for giving temporary protection in the event of a mass influx of displaced persons and measures promoting a balance of efforts between Member States in receiving such persons and bearing the consequences thereof – Article 17(2) – Directive 2013/32/EU – Common procedures for granting and withdrawing international protection – Granting of international protection to a person enjoying temporary protection under Directive 2001/55 – Article 31 – National administrative practice of suspending, during the temporary protection period, the running of t

oktober 2, 2026 0 Comments

CELEX:62024CJ0855_RES: Judgment of the Court (Third Chamber) of 1 October 2026.#Crown Holdings, Inc. and Crown Cork & Seal Deutschland Holdings GmbH v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Regulation (EC) No 1/2003 – Article 11(6) – European Commission initiating proceedings in a case on which a national competition authority is already acting – Request from that national authority for the Commission to relieve it of competence – Principle of subsidiarity – Article 41 of the Charter of Fundamental Rights of the European Union – Principle of good administration – Reasonable time period for dealing with a case – Commission Notice on Cooperation within the Network of Competition Authorities – That institution itself deciding to lim

oktober 2, 2026 0 Comments

CELEX:62025CJ0511_SUM: Judgment of the Court (Second Chamber) of 24 September 2026.#Ministerstvo vnitra v E. K.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Area of freedom, security and justice – Asylum policy – Criteria and mechanisms for determining the Member State responsible for examining an application for international protection – Regulation (EU) No 604/2013 – Member State responsible for examining an application for international protection pursuant to the first subparagraph of Article 3(2) of that regulation – Application for international protection lodged in another Member State – Article 17 – Discretionary clause – Scope.#Case C-511/25.

oktober 2, 2026 0 Comments

CELEX:62024CJ0597_SUM: Judgment of the Court (Tenth Chamber) of 12 March 2026.#C.M. v Ministero dell’Istruzione e del Merito.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Social policy – Equal treatment in employment and occupation – Directive 2000/78/EC – Prohibition of discrimination on the ground of disability – Article 2(2) – Right of a teacher with a disability to be transferred to a particular territorial area – Article 5 – Reasonable accommodation for persons with disabilities – Priority for mobility within a territorial area as compared to mobility between different territorial areas.#Case C-597/24.

oktober 2, 2026 0 Comments

CELEX:62025CJ0060_SUM: Judgment of the Court (Second Chamber) of 3 September 2026.#SR v FT SpA.#Reference for a preliminary ruling – Competition – Agreements, decisions and concerted practices – Article 101(2) TFEU – Automatic nullity of agreements prohibited under Article 101 TFEU – Regulation (EC) No 1/2003 – Article 16(1) – European Commission decisions finding an infringement of Article 101 TFEU – Binding effect of those decisions on a national court or tribunal – Single and continuous infringement in the Euro Interest Rate Derivatives sector – Agreements and concerted practices having as their object the distortion of the normal course of pricing components in that sector – Dispute between a borrower and the funding bank concerning the validity of an interest rate referring to Euribor

oktober 2, 2026 0 Comments

CELEX:62025CJ0031_SUM: Judgment of the Court (Tenth Chamber) of 30 April 2026.#Yavor Markov v European Commission.#Appeal – Civil service – Recruitment – Competition EPSO/AD/383/21 – Decision not to include the appellant on the reserve list – Legal framework applicable to a competition – Arrangements for and duration of the oral presentation test – Legitimate expectations – Article 1(1) of Annex III to the Staff Regulations – Principle of good administration – General rules governing Open Competitions – Code of good administrative behaviour for staff of the European Commission in their relations with the public – European Parliament resolution for an open, efficient and independent European Union administration – Action for annulment and for compensation.#Case C-31/25 P.

oktober 2, 2026 0 Comments

CELEX:62024CJ0855: Judgment of the Court (Third Chamber) of 1 October 2026.#Crown Holdings, Inc. and Crown Cork & Seal Deutschland Holdings GmbH v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Regulation (EC) No 1/2003 – Article 11(6) – European Commission initiating proceedings in a case on which a national competition authority is already acting – Request from that national authority for the Commission to relieve it of competence – Principle of subsidiarity – Article 41 of the Charter of Fundamental Rights of the European Union – Principle of good administration – Reasonable time period for dealing with a case – Commission Notice on Cooperation within the Network of Competition Authorities – That institution itself deciding to limit i

oktober 2, 2026 0 Comments

CELEX:62025CC0012: Opinion of Advocate General Medina delivered on 1 October 2026.###

oktober 2, 2026 0 Comments

CELEX:62025CJ0020:           Arrêt de la Cour (huitième chambre) du 1er octobre 2026.#Apc Europe SL e.a. contre Commission européenne.#Pourvoi – Santé publique – Sécurité alimentaire – Alimentation animale – Prévention des maladies – Règlement (CE) no 999/2001 – Règles pour la prévention, le contrôle et l’éradication de certaines encéphalopathies spongiformes transmissibles – Encéphalopathie spongiforme bovine – Article 7 – Interdictions en matière d’alimentation des animaux – Interdiction d’utiliser du sang et des produits sanguins dérivés de bovins pour l’alimentation des animaux d’aquaculture – Règlement (CE) no 178/2002 – Principes généraux et prescriptions générales de la législation alimentaire – Article 7 – Principe de précaution – Article 7, paragraphe 1 – Mesures provisoires de g

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oktober 2, 2026 0 Comments

CELEX:62025CJ0437_SUM: Judgment of the Court (Eighth Chamber) of 17 September 2026.#FT v Nachalnik Oblasten otdel „Avtomobilna administratsia“ - Gabrovo.#Request for a preliminary ruling from the Administrativen sad - Gabrovo.#Reference for a preliminary ruling – Transport – Regulation (EU) No 165/2014 – Articles 27 and 41 – Use of a driver card belonging to another person – Penalty – Flat-rate fine – No possibility of individualisation – Principle of proportionality.#Case C-437/25.

oktober 2, 2026 0 Comments

CELEX:62025CJ0249: Judgment of the Court (Third Chamber) of 1 October 2026.#Minister van Asiel en Migratie v UB.#Reference for a preliminary ruling – Area of freedom, security and justice – Asylum policy – Directive 2001/55/EC – Minimum standards for giving temporary protection in the event of a mass influx of displaced persons and measures promoting a balance of efforts between Member States in receiving such persons and bearing the consequences thereof – Article 17(2) – Directive 2013/32/EU – Common procedures for granting and withdrawing international protection – Granting of international protection to a person enjoying temporary protection under Directive 2001/55 – Article 31 – National administrative practice of suspending, during the temporary protection period, the running of the t

oktober 2, 2026 0 Comments

CELEX:62025CJ0131: Judgment of the Court (Fifth Chamber) of 1 October 2026.#Axel Dris v Gouvernement de la Communauté française.#Reference for a preliminary ruling – Citizenship of the Union – Articles 18 and 21 TFEU – Principle of non-discrimination – Access to higher education – Enrolment as first-year medical student – Quota capping non-resident students – Candidate for medical studies who completed his secondary education in the Member State concerned while residing in another Member State.#Case C-131/25.

oktober 2, 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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