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    1. Izvajanje storitev Računovodenja v Mreži Modro Poslovanje
    1. Kontakti TAXIN d.o.o. - Partner svetovalci za davčno in poslovno svetovanje
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    1. Sodna praksa Sodišča EU, lastni članki, spremembe davčne zakonodaje....
    2. Pravice plačnikov davkov v Sloveniji - TAXPAYERS RIGHTS in SLOVENIA
    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:62024CJ0870_RES:           Arrêt de la Cour (neuvième chambre) du 19 mars 2026.#Valsts ieņēmumu dienests contre SIA „OUTLETICO”.#Renvoi préjudiciel – Aides d’État – Règlement (UE) no 651/2014 – Catégories d’aides pouvant être considérées comme compatibles avec le marché intérieur – Exemption prévue pour les aides en faveur des petites et moyennes entreprises – Article 1er de l’annexe I – Notion d’“entreprise” – Article 3, paragraphe 3, de l’annexe I – Notion d’“entreprises liées” – Personne physique détenant une majorité des droits de vote associés aux actions d’une entreprise – Exercice d’une activité économique – Exercice effectif de contrôle par l’immixtion directe ou indirecte dans la gestion de l’entreprise.#Affaire C-870/24.

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CELEX:62025CO0564:           Ordonnance de la Cour (huitième chambre) du 12 mars 2026.#FL contre Agence de l’Union européenne pour la coopération judiciaire en matière pénale (Eurojust) et Agence de l’Union européenne pour la coopération des services répressifs (Europol).#Pourvoi – Article 181 du règlement de procédure de la Cour – Coopération des autorités de police et autres services répressifs des États membres – Article 340 TFUE – Règlement (UE) 2016/794 – Article 50, paragraphe 1 – Responsabilité non contractuelle de l’Agence de l’Union européenne pour la coopération des services répressifs (Europol) – Prétendu traitement illicite de données à caractère personnel transmises à Europol par des autorités nationales – Réalité du préjudice prétendument subi – Pourvoi en partie manifesteme

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CELEX:62024CJ0348_SUM: Judgment of the Court (Eighth Chamber) of 30 October 2025.#Compañía de Distribución Integral Logista, SA v Administración General del Estado.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Customs union – Regulation (EEC) No 2913/92 – Community Customs Code – Customs warehousing procedure – Release for free circulation – Article 29 – Value of goods for customs purposes – Goods sold for export to the customs territory of the European Union – Article 112(3) – Determination of the customs value – Article 214(1) – Relevant point in time for the purpose of determining the customs value – Regulation (EEC) No 2454/93 – Article 97n(2) – Proof of origin of the goods – Article 118(1) and (3) – Period for submission of proofs of

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CELEX:62024CJ0870: Judgment of the Court (Ninth Chamber) of 19 March 2026.#Valsts ieņēmumu dienests v SIA „OUTLETICO”.#Reference for a preliminary ruling – State aid – Regulation (EU) No 651/2014 – Categories of aid which may be considered to be compatible with the internal market – Exemption provided for aid to small and medium-sized enterprises (SMEs) – Article 1 of Annex I – Concept of an ‘enterprise’ – Article 3(3) of Annex I – Concept of ‘linked enterprises’ – Natural person holding the majority of voting rights associated with the shares of an enterprise – Engaging in an economic activity – Actual control exercised through direct or indirect involvement in the management of the enterprise.#Case C-870/24.

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CELEX:62025CC0007: Opinion of Advocate General Ćapeta delivered on 19 March 2026.###

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CELEX:62024CC0808: Opinion of Advocate General Richard de la Tour delivered on 19 March 2026.###

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CELEX:62025CC0339: Opinion of Advocate General Campos Sánchez-Bordona delivered on 19 March 2026.###

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CELEX:62024CJ0509_SUM: Judgment of the Court (Ninth Chamber) of 27 November 2025.#Investcapital Ltd v M.H.S.#Request for a preliminary ruling from the Juzgado de Primera Instancia e Instrucción de Arucas.#Reference for a preliminary ruling – Unfair terms in consumer contracts – Directive 93/13/EEC – Article 6(1) – Article 7(1) – Contract concerning a bank account – Order for payment procedure – Review of the court’s own motion of whether contractual terms are unfair – Proposal by the court to reduce the claim by the amount corresponding to the application of a term considered to be unfair – Acceptance by the seller or supplier and possibility to claim that amount in subsequent proceedings – Principle of effectiveness – Participation of the consumer in the review of whether a contractual te

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CELEX:62023CJ0281_SUM: Judgment of the Court (Second Chamber) of 23 October 2025.#Polskie sieci elektroenergetyczne S.A. and Others v European Union Agency for the Cooperation of Energy Regulators.#Appeal – Internal market for electricity – Regulation (EU) 2019/942 – Board of Appeal of the European Union Agency for the Cooperation of Energy Regulators (ACER) – Regulation (EU) 2017/2195 – Articles 20, 21 and 37 – Balancing electricity – Transmission system operators – Establishment of European platforms for the exchange of balancing energy – European platform for the exchange of balancing energy from frequency restoration reserves with manual activation (mFRR platform) – European platform for the exchange of balancing energy from frequency restoration reserves with automatic activation (aFR

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CELEX:62024CJ0770_RES:           Arrêt de la Cour (quatrième chambre) du 19 mars 2026.#DB InfraGO AG et DB RegioNetz Infrastruktur GmbH contre Bundesrepublik Deutschland.#Renvoi préjudiciel – Transports ferroviaires – Directive 2012/34/CE – Infrastructure ferroviaire – Indépendance de gestion – Article 4, paragraphe 2 – Indépendance des gestionnaires de l’infrastructure – Tarification de l’infrastructure et des services – Article 29, paragraphe 1 – Établissement et recouvrement des redevances – Système de tarification des redevances d’utilisation de l’infrastructure ferroviaire allemande – Transports ferroviaires de voyageurs à courte distance – Calcul du montant des redevances – Multiplication du montant des redevances moyennes perçues au cours d’une période de référence par un taux d’au

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CELEX:62023CJ0388_SUM: Judgment of the Court (Sixth Chamber) of 12 December 2024.#Golden Omega S.A. v Inspecteur van de Belastingdienst/Douane, kantoor Rotterdam Rijnmond.#Request for a preliminary ruling from the rechtbank Noord-Holland.#Reference for a preliminary ruling – Customs union – Regulation (EEC) No 2658/87 – Common Customs Tariff – Tariff classification – Combined Nomenclature – Heading 1516 – Fats and oils and their fractions – Fish oil in the form of ethyl esters – Esterification of fatty acids with ethanol – Implementing Regulation (EU) 2019/1661 – Validity.#Case C-388/23.

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CELEX:62024CJ0396_SUM: Judgment of the Court (Ninth Chamber) of 19 June 2025.#mBank S.A. and Others v BL and Others.#Request for a preliminary ruling from the Sąd Okręgowy w Krakowie.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Article 7(1) – Mortgage loan agreement indexed to a foreign currency, containing unfair terms – Effects of a finding that a term is unfair – Nullity of that agreement – Repayment by the consumer of the amount of the loan obtained under a void agreement irrespective of repayments made – Deterrent effect of the prohibition on unfair terms – Acceptance by the consumer of the claim for repayment – Obligation on the national court to make the judgment against the defendant immediately enforceable.#

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CELEX:62024CC0762: Opinion of Advocate General Rantos delivered on 19 March 2026.###

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CELEX:62024CC0530: Opinion of Advocate General Emiliou delivered on 19 March 2026.###

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CELEX:62025CJ0043: Judgment of the Court (Seventh Chamber) of 19 March 2026.#SML Maschinengesellschaft mbH v AK en tant qu’administrateur dans la procédure de liquidation portant sur le patrimoine de MAPLAN Maschinenfabrik und Anlagen für Kunststofftechnik Schwerin GmbH.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EC) No 1346/2000 – Insolvency proceedings – Article 13 – Conflicts of laws – Loan granted by a shareholder of a capital company to that company – Action for restitution of payments received by the creditor before the opening of the insolvency proceedings – Action aimed at ensuring compliance with the ranking of claims in those proceedings.#Case C-43/25.

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CELEX:62024CJ0363: Judgment of the Court (Fourth Chamber) of 19 March 2026.#Finansinspektionen v Carnegie Investment Bank AB.#Reference for a preliminary ruling – Regulation (EU) No 596/2014 – Market abuse – Article 7(1) – Concept of ‘inside information’ – Article 7(2) – Information of a ‘precise nature’ – Email containing information relating to the inclusion of a person in an insider list – No statement of the reasons that led to that inclusion – Correct assessment of the circumstances – Correct information – Necessity.#Case C-363/24.

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CELEX:62025CC0159:           Conclusions de l'avocat général M. D. Spielmann, présentées le 19 mars 2026.###

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CELEX:62024CJ0371: Judgment of the Court (Fifth Chamber) of 19 March 2026.#HW v Ministère public.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data for the purpose of combating criminal offences – Directive (EU) 2016/680 – Article 10 – Processing of special categories of personal data – Collection of biometric data – Taking of fingerprints and of photographs – Person reasonably suspected on one or more grounds of having committed or attempted to commit a criminal offence – Whether strictly necessary – Discretion – Obligation to state reasons – Refusal of the data subject to consent to the collection of his or her biometric data – National legislation allowing a person to be prosecuted for and convicted of a specific criminal o

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CELEX:62024CJ0589_RES:           Arrêt de la Cour (quatrième chambre) du 19 mars 2026.#Almirall BV et Almirall SA contre Infinity Pharma BV et Pharmaline BV.#Renvoi préjudiciel – Médicaments à usage humain – Directive 2001/83/CE – Champ d’application – Article 2, paragraphe 1 – Médicaments préparés industriellement ou fabriqués selon une méthode dans laquelle intervient un processus industriel – Article 3, point 2 – Médicaments préparés en pharmacie selon les indications d’une pharmacopée et destinés à être délivrés directement aux patients approvisionnés par cette pharmacie – Exclusion du champ d’application – Réglementation nationale soumettant ces derniers médicaments à une obligation d’autorisation en fonction d’un critère numérique.#Affaire C-589/24.

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CELEX:62024CJ0371_RES:           Arrêt de la Cour (cinquième chambre) du 19 mars 2026.#HW contre Ministère public.#Renvoi préjudiciel – Protection des personnes physiques à l’égard du traitement des données à caractère personnel à des fins de lutte contre les infractions pénales – Directive (UE) 2016/680 – Article 10 – Traitement portant sur des catégories particulières de données à caractère personnel – Collecte de données biométriques – Prise d’empreintes digitales et de photographies – Personne à l’égard de laquelle il existe une ou plusieurs raisons plausibles de soupçonner qu’elle a commis ou tenté de commettre une infraction pénale – Nécessité absolue – Pouvoir d’appréciation – Obligation de motivation – Refus de la personne concernée de se soumettre à la collecte de ses données bio

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marec 19, 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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