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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:62025TO0374_RES: Order of the General Court (Fourth Chamber) of 20 April 2026.#EO v European Parliament.#Civil Service – Members of the temporary staff – Publication of a press release by a political group of the Parliament – Jurisdiction of the General Court – Liability – Material and non-material harm – Action manifestly lacking any foundation in law.#Case T-374/25.

maj 23, 2026 0 Comments

CELEX:62025TO0317:           Ordonnance du Tribunal (quatrième chambre) du 20 mai 2026.#JG contre Agence de l’Union européenne pour la coopération des services répressifs.#* Langue de procédure : le grec. Fonction publique – Agents contractuels – Licenciement à la fin du stage – Harcèlement moral – Demande d’injonction – Incompétence manifeste partielle – Responsabilité – Préjudices matériel et moral – Règle de concordance – Irrecevabilité manifeste partielle».#Affaire T-317/25.

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maj 23, 2026 0 Comments

UPRS Sodba II U 105/2024-11

Izkaz višine stroškov ne predstavlja nemogoče zahteve, saj bi tožnik, ki očitno meni, da blagajniški prejemki obstajajo, le-te lahko pridobil na isti način kot organ in s tem izkazal višino stroškov in investicij, ki naj bi jih plačal sam. Tožnik tega ni storil, prav tako pa ni pojasnil zakaj tega ne more storiti (denimo, da je poskušal pridobiti izpiske, pa mu jih družba ni posredovala ipd.). Ob tem pa niti ZDavP-2 niti ZUS-1 ne vsebujeta dokaznega pravila (in dubio), ki bi v primeru nejasnosti omogočal izid ugotovitve dejstev v korist ene od strank.
maj 22, 2026 0 Comments

Finančna uprava prejela nagrado Prizma za odličnost v komuniciranju

maj 22, 2026 0 Comments

CELEX:62024CJ0198_RES: Judgment of the Court (Fourth Chamber) of 21 May 2026.#TQ v Mr Green Limited.#Reference for a preliminary ruling – Cooperation in civil and commercial matters – Regulation (EU) No 655/2014 – European Account Preservation Order procedure to facilitate cross-border debt recovery in civil and commercial matters – Conditions for issuing – Article 7(1) – Urgency – Real risk that, without such a measure, the subsequent enforcement of the claim will be impeded or made substantially more difficult – Nature of that risk – Circumstances which may demonstrate the existence of that risk – Past actions of the debtor – Obstacles to enforcement in the Member State in which that debtor is domiciled – Legislation of a Member State which provides for the inadmissibility of any legal a

maj 22, 2026 0 Comments

CELEX:62024CJ0447_RES: 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

maj 22, 2026 0 Comments

CELEX:62024CJ0684_RES:           Arrêt de la Cour (première chambre) du 21 mai 2026.#Across Fiduciaria SpA e.a. contre Presidenza del Consiglio dei ministri e.a.#Renvoi préjudiciel – Prévention de l’utilisation du système financier aux fins du blanchiment de capitaux ou du financement du terrorisme – Directive (UE) 2015/849 – Article 31 – Notion de constructions juridiques présentant “une structure ou des fonctions similaires à celles des fiducies/trusts” – Mandats fiduciaires conclus par des sociétés fiduciaires de droit italien (mandato fiduciario) – Accès de personnes ayant un intérêt légitime aux informations sur les bénéficiaires effectifs – Validité – Articles 7 et 8 de la charte des droits fondamentaux de l’Union européenne – Respect de la vie privée et familiale – Protection des d

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maj 22, 2026 0 Comments

CELEX:62024CJ0557:           Arrêt de la Cour (cinquième chambre) du 21 mai 2026.#Malacalza Investimenti Srl et Vittorio Malacalza contre Banque centrale européenne.#Pourvoi – Responsabilité non contractuelle – Politique économique et monétaire – Surveillance prudentielle des établissements de crédit – Décisions prises par la Banque centrale européenne (BCE) concernant Banca Carige SpA – Violation suffisamment caractérisée d’une règle de droit conférant des droits aux particuliers – Principe de protection de la confiance légitime – Conflit d’intérêts – Proportionnalité – Égalité de traitement – Droit de propriété – Motivation de l’arrêt du Tribunal.#Affaire C-557/24 P.

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maj 22, 2026 0 Comments

CELEX:62024CJ0545: Judgment of the Court (Second Chamber) of 21 May 2026.#Utiledulci – Comércio Internacional e Serviços, Sociedade Unipessoal, Lda. – Zona Franca da Madeira v Autoridade Tributária e Assuntos Fiscais da Região Autónoma da Madeira.#Reference for a preliminary ruling – State aid – Aid scheme that is incompatible with the internal market – Detailed rules for the application of Article 108 TFEU – Regulation (EU) 2015/1589 – Recovery of aid – Recovery obligation – Article 16(3) – Immediate and effective execution – Procedural autonomy afforded to Member States – Suspension of the national tax enforcement procedure – Condition relating to the provision of an appropriate guarantee – Compatibility.#Case C-545/24.

maj 22, 2026 0 Comments

CELEX:62024CJ0843: Judgment of the Court (Fifth Chamber) of 21 May 2026.#Orbán Viktor v 24.hu Szerkesztősége.#Reference for a preliminary ruling – Regulation (EU) 2024/1083 – Article 3 – Scope ratione temporis – Article 29 – Transitional provisions – Publication in one Member State of a press article referencing the content of another article from another Member State – Allegedly false facts – Request for rectification – Article 11 of the Charter of Fundamental Rights of the European Union – Article 2 TEU.#Case C-843/24.

maj 22, 2026 0 Comments

CELEX:62024CJ0428: Judgment of the Court (First Chamber) of 21 May 2026.#FZ AR SpA v Ministero dell’Economia e delle Finanze, Dipartimento del Tesoro, Comitato di Sicurezza Finanziaria and Others.#Reference for a preliminary ruling – Common foreign and security policy – Restrictive measures taken in view of the military aggression against Ukraine – Regulation (EU) No 269/2014 – Article 2(1) – Freezing of funds and economic resources – Setting up of a trust – Trust beneficiary included on the list in Annex I to Regulation No 269/2014 – Freezing of the funds and economic resources held in the trust – Concepts of ‘belonging to’ and ‘control’.#Case C-428/24.

maj 22, 2026 0 Comments

CELEX:62023CJ0483_RES:           Arrêt de la Cour (première chambre) du 21 mai 2026.#D e.a. contre Ministero dell'Economia e delle Finanze e.a.#Renvoi préjudiciel – Politique étrangère et de sécurité commune – Mesures restrictives prises au regard de l’agression militaire contre l’Ukraine – Règlement (UE) no 269/2014 – Article 2, paragraphe 1 – Gel des fonds et des ressources économiques – Constitution d’un trust – Constituant du trust inscrit sur la liste figurant à l’annexe I du règlement no 269/2014 – Gel des fonds et des ressources économiques apportés au trust – Notions d’“appartenance” et de “contrôle”.#Affaire C-483/23.

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maj 22, 2026 0 Comments

CELEX:62024CJ0095_RES:           Arrêt de la Cour (cinquième chambre) du 21 mai 2026.#ATAU contre Procura generale presso la Corte d’appello di Napoli.#Renvoi préjudiciel – Coopération judiciaire en matière pénale – Décision‑cadre 2002/584/JAI – Mandat d’arrêt européen – Procédure de remise entre États membres – Motifs facultatifs de non-exécution – Article 4, point 6 – Engagement de l’État membre d’exécution à exécuter la peine conformément à son droit interne – Décision‑cadre 2008/909/JAI – Reconnaissance mutuelle des jugements en matière pénale prononçant des peines ou des mesures privatives de liberté – Motifs de non-reconnaissance et de non-exécution – Article 9, paragraphe 1, sous i) – Intéressé n’ayant pas comparu en personne au procès ayant mené à sa condamnation – Information qua

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maj 22, 2026 0 Comments

CELEX:62024CJ0525_SUM: Judgment of the Court (Sixth Chamber) of 27 November 2025.#Santander Renta Variable España Pensiones, Fondo de Pensiones v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Taxation – Corporation tax on dividends – Legal person governed by Spanish law, taxable person not resident in Portugal – Withholding tax – Exemption – Standard of proof – Certificate attesting that the conditions for exemption are satisfied – Article 65 TFEU – Overriding reasons in the public interest – Effectiveness of fiscal supervision – Effective collection of tax – Cooperation and mutual assistance between the

maj 22, 2026 0 Comments

CELEX:62025CO0753_INF: Order of the Court of 14 April 2026.#Industria de Diseño Textil, SA v Ffauf Italia SpA.#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 that an appeal be allowed to proceed 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-753/25 P.

maj 22, 2026 0 Comments

CELEX:62025CO0597_INF: Order of the Court of 19 January 2026.#Kurt Hesse v 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-597/25 P.

maj 22, 2026 0 Comments

CELEX:62024CJ0198: Judgment of the Court (Fourth Chamber) of 21 May 2026.#TQ v Mr Green Limited.#Reference for a preliminary ruling – Cooperation in civil and commercial matters – Regulation (EU) No 655/2014 – European Account Preservation Order procedure to facilitate cross-border debt recovery in civil and commercial matters – Conditions for issuing – Article 7(1) – Urgency – Real risk that, without such a measure, the subsequent enforcement of the claim will be impeded or made substantially more difficult – Nature of that risk – Circumstances which may demonstrate the existence of that risk – Past actions of the debtor – Obstacles to enforcement in the Member State in which that debtor is domiciled – Legislation of a Member State which provides for the inadmissibility of any legal actio

maj 22, 2026 0 Comments

CELEX:62024CJ0626: Judgment of the Court (Third Chamber) of 21 May 2026.#PRAGON s.r.o. v Státní zemědělská a potravinářská inspekce, Inspektorát v Praze.#Reference for a preliminary ruling – Free movement of goods – Official controls on foodstuffs – Regulation (EU) 2017/625 – Article 9(7) – Exhaustive harmonisation – National legislation providing for an obligation to notify the arrival of food supplements from other Member States – Condition of strict necessity for the effective organisation of official controls in the light of imperatives relating to the protection of human health and consumers.#Case C-626/24.

maj 22, 2026 0 Comments

CELEX:62024CJ0428_RES:           Arrêt de la Cour (première chambre) du 21 mai 2026.#FZ AR SpA contre Ministero dell’Economia e delle Finanze, Dipartimento del Tesoro, Comitato di Sicurezza Finanziaria e.a.#Renvoi préjudiciel – Politique étrangère et de sécurité commune – Mesures restrictives prises au regard de l’agression militaire contre l’Ukraine – Règlement (UE) no 269/2014 – Article 2, paragraphe 1 – Gel des fonds et des ressources économiques – Constitution d’un trust – Bénéficiaire du trust inscrit sur la liste figurant à l’annexe I du règlement no 269/2014 – Gel des fonds et des ressources économiques apportés au trust – Notions d’“appartenance” et de “contrôle”.#Affaire C-428/24.

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maj 22, 2026 0 Comments

CELEX:62025CJ0052: Judgment of the Court (Sixth Chamber) of 21 May 2026.#RZ and GT v Région wallonne.#Reference for a preliminary ruling – State aid – Block exemption for certain types of aid to the agriculture and forestry sectors – Regulation (EU) No 702/2014 – Aid intended to compensate for damage caused by adverse climatic events which can be assimilated to a natural disaster – Reduction of the amount of aid in the event of failure to take out insurance covering at least 50% of the beneficiary’s average annual production or production-related income and the most frequent climatic risks in the Member State or region concerned – Article 25(9) – Impossibility for the beneficiary of the aid to take out the required insurance.#Case C-52/25.

maj 22, 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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