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CELEX:62023CJ0483: Judgment of the Court (First Chamber) of 21 May 2026.#D and Others v Ministero dell'Economia e delle Finanze 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 – Settlor of the trust 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-483/23.

maj 22, 2026 0 Comments

CELEX:62025CC0325: Opinion of Advocate General Rantos delivered on 21 May 2026.###

maj 22, 2026 0 Comments

CELEX:62025CC0230:           Conclusions de l'avocat général Mme L. Medina, présentées le 21 mai 2026.###

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maj 22, 2026 0 Comments

CELEX:62025CC0242: Opinion of Advocate General Szpunar delivered on 21 May 2026.###

maj 22, 2026 0 Comments

CELEX:62024CC0459: Opinion of Advocate General Biondi delivered on 21 May 2026.###

maj 22, 2026 0 Comments

CELEX:62023CC0730: Opinion of Advocate General Rantos delivered on 21 May 2026.###

maj 22, 2026 0 Comments

CELEX:62023CO0426_INF: Order of the Court (Seventh Chamber) of 24 March 2026.#D. D. and B. Zh. v „Financial Bulgaria“ EOOD.#Request for a preliminary ruling from the Sofiyski rayonen sad.#Case C-426/23.

maj 22, 2026 0 Comments

CELEX:62024CJ0717: Judgment of the Court (First Chamber) of 21 May 2026.#BD v Sociálna poisťovňa, ústredie.#Reference for a preliminary ruling – Social security – Regulation (EC) No 883/2004 – Coordination of social security systems – Retirement pensions – Article 51(1) – Periods of insurance completed in a specific activity as an employed or self-employed person or in an occupation which is subject to a special scheme – Concept of ‘special scheme’ – Rules for aggregating periods of insurance – National legislation which treats workers coming within certain categories more favourably – Articles 45 and 48 TFEU – Free movement of workers.#Case C-717/24.

maj 22, 2026 0 Comments

CELEX:62024CJ0545_RES:           Arrêt de la Cour (deuxième chambre) du 21 mai 2026.#Utiledulci – Comércio Internacional e Serviços, Sociedade Unipessoal, Lda. – Zona Franca da Madeira contre Autoridade Tributária e Assuntos Fiscais da Região Autónoma da Madeira.#Renvoi préjudiciel – Aides d’État – Régime d’aides incompatible avec le marché intérieur – Modalités d’application de l’article 108 TFUE – Règlement (UE) 2015/1589 – Récupération de l’aide – Obligation de récupération – Article 16, paragraphe 3 – Exécution immédiate et effective – Autonomie procédurale reconnue aux États membres – Suspension de la procédure d’exécution fiscale nationale – Condition relative à la constitution d’une garantie adéquate – Compatibilité.#Affaire C-545/24.

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maj 22, 2026 0 Comments

CELEX:62024CJ0447: 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 wai

maj 22, 2026 0 Comments

CELEX:62024CJ0095: Judgment of the Court (Fifth Chamber) of 21 May 2026.#ATAU v Procura generale presso la Corte d’appello di Napoli.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Framework Decision 2002/584/JHA – European arrest warrant – Surrender procedure between Member States – Optional grounds for non-execution – Article 4(6) – Undertaking by the executing Member State to execute the sentence in accordance with its domestic law – 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 –

maj 22, 2026 0 Comments

CELEX:62025CC0189: Opinion of Advocate General Kokott delivered on 21 May 2026.###

maj 22, 2026 0 Comments

CELEX:62024CJ0889: Judgment of the Court (Second Chamber) of 21 May 2026.#SIA „DELVE 2” v Valsts ieņēmumu dienests.#Reference for a preliminary ruling – Customs union – Implementing Regulation (EU) 2022/191 – Imposition of a definitive anti-dumping duty on imports of certain iron or steel fasteners originating in the People’s Republic of China – Article 1(3) – Customs declaration – Application for amendment – Presentation by the importer, after making the customs declaration, of a commercial invoice meeting the requirements of that provision.#Case C-889/24.

maj 22, 2026 0 Comments

CELEX:62024CJ0684:           Urteil des Gerichtshofs (Erste Kammer) vom 21. Mai 2026.#Across Fiduciaria SpA u. a. gegen Presidenza del Consiglio dei ministri u. a.#Vorlage zur Vorabentscheidung – Verhinderung der Nutzung des Finanzsystems zum Zwecke der Geldwäsche und der Terrorismusfinanzierung – Richtlinie (EU) 2015/849 – Art. 31 – Begriff der Rechtsvereinbarungen, die ‚in ihrer Struktur oder ihren Funktionen Trusts ähneln‘ – Mit Treuhandgesellschaften italienischen Rechts geschlossene Treuhandverträge (mandato fiduciario) – Zugang von Personen mit einem berechtigten Interesse zu den Informationen über die wirtschaftlichen Eigentümer – Gültigkeit – Art. 7 und 8 der Charta der Grundrechte der Europäischen Union – Achtung des Privat- und Familienlebens – Schutz personenbezogener Daten – G

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maj 22, 2026 0 Comments

CELEX:62025CO0589_INF: Order of the Court (Eighth Chamber) of 23 March 2026.#Ministero dell'Interno and Questura Ragusa v TV en tant que représentant légal de 23 PLAY srls.#Request for a preliminary ruling from the Consiglio di Giustizia amministrativa per la Regione siciliana.#Case C-589/25.

maj 22, 2026 0 Comments

CELEX:62024CJ0810_SUM: Judgment of the Court (Second Chamber) of 5 February 2026.#Urban Vision SpA v Comune di Milano and Digital Vox Srl, anciennement A&C Network Srl.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Directive 2014/23/EU – Procedure for the award of concession contracts – Project financing at the initiative of a private operator – Assessment and approval of a financing proposal – Call for tenders launched on the basis of that proposal – Pre-emption right of the economic operator that is the promoter, subject to ensuring the conditions of the best offer – Modification made after the submission of the initial offer – Article 3 – Principles of equal treatment, non-discrimination and transparency – Breach.#Case C-810/2

maj 22, 2026 0 Comments

CELEX:62025CC0203:           Conclusions de l'avocat général Mme J. Kokott, présentées le 21 mai 2026.###

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maj 22, 2026 0 Comments

CELEX:62024CJ0604: Judgment of the Court (Fifth Chamber) of 21 May 2026.#FARMAKEIO YZ & SIA O.E. v Ypourgos Anaptyxis kai Ependyseon and Ypourgos Ygeias.#Reference for a preliminary ruling – Medicinal products for human use – Directive 2001/83/EC – Article 85c(1) and (2) – Non-prescription medicinal products – Prohibition of the sale at a distance to the public, by means of information society services, of a category of non-prescription medicinal products – Protection of public health.#Case C-604/24.

maj 22, 2026 0 Comments

CELEX:62025CO0742_INF: Order of the Vice-President of the Court of 26 January 2026.#Société d'exploitation des ports du Détroit v European Commission.#Case C-742/25 P(I).

maj 22, 2026 0 Comments

CELEX:62025CO0598_INF: Order of the Court (Chamber determining whether appeals may proceed) of 19 January 2026.#Kurt Hesse v Ferrari SpA and 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-598/25 P.

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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