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    1. Svetovanje - davčno materialno pravo
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    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....
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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
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CELEX:62023TJ1054: Judgment of the General Court (Seventh Chamber) of 21 May 2025.#Embassy Sporthandel GmbH v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU figurative mark BULL’S THE DART SIDE OF LIFE – Earlier EU figurative mark BULL’S – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-1054/23.

maj 21, 2025 0 Comments

CELEX:62017CJ0118_SUM: Judgment of the Court (Third Chamber) of 14 March 2019.#Zsuzsanna Dunai v ERSTE Bank Hungary Zrt.#Request for a preliminary ruling from the Budai Központi Kerületi Bíróság.#Reference for a preliminary ruling — Consumer protection — Unfair terms in consumer contracts — Directive 93/13/EEC — Article 1(2) — Article 6(1) — Loan contract denominated in a foreign currency — Exchange difference — Substitution of a legislative provision for an unfair term declared void — Exchange rate risk — Continued existence of the contract after the unfair term has been deleted — National system for a uniform interpretation of law.#Case C-118/17.

maj 21, 2025 0 Comments

CELEX:62019CJ0087_SUM: Judgment of the Court (Ninth Chamber) of 11 December 2019.#TV Play Baltic AS v Lietuvos radijo ir televizijos komisija.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling — Electronic communications networks and services — Directive 2002/21/EC (Framework Directive) — Article 2(m) — Provision of an electronic communications network — Concept — Directive 2002/22/EC (Universal Service Directive) — Article 31(1) — ‘Must carry’ obligation to broadcast specified radio and television channels — Operator offering a package of channels via satellite — Reasonable ‘must carry’ obligations — Conditions — Article 56 TFEU — Proportionality.#Case C-87/19.

maj 21, 2025 0 Comments

CELEX:62018CJ0021_SUM: Judgment of the Court (Fifth Chamber) of 14 March 2019.#Textilis Ltd and Ozgur Keskin v Svenskt Tenn Aktiebolag.#Request for a preliminary ruling from the Svea hovrätt.#Reference for a preliminary ruling — EU trade mark — Concept of ‘shape’ — Shape giving substantial value to the goods — Two-dimensional mark — Figurative mark also constituting a work for the purpose of copyright — Regulation (EC) No 207/2009 — Article 7(1)(e)(iii) — Regulation (EU) 2015/2424.#Case C-21/18.

maj 21, 2025 0 Comments

CELEX:62017CJ0567_SUM: Judgment of the Court (Third Chamber) of 28 February 2019.#UAB „Bene Factum“ v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling — Tax provisions — Excise duty — Directive 92/83/EEC — Article 27(1)(b) — Exemptions — Definition of ‘products not for human consumption’ — Assessment criteria.#Case C-567/17.

maj 21, 2025 0 Comments

CELEX:62017CJ0709_SUM: Judgment of the Court (Fourth Chamber) of 12 September 2019.#European Commission v Kolachi Raj Industrial (Private) Ltd.#Appeal — Dumping — Implementing regulation (EU) 2015/776 — Import of bicycles consigned from Cambodia, Pakistan and the Philippines — Extension to those imports of the definitive anti-dumping duty imposed on imports of bicycles originating in China — Regulation (EC) No 1225/2009 — Article 13 — Circumvention — Assembly operations — Provenance and origin of bicycle parts — Parts consigned from China to Sri Lanka, worked in Sri Lanka and then consigned from Sri Lanka to Pakistan for assembly.#Case C-709/17 P.

maj 21, 2025 0 Comments

CELEX:62018CO0373_SUM: Order of the Court (First Chamber) of 31 January 2019.#Prosa - Produtos e Serviços Agrícolas v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Indirect taxes on the raising of capital — Directive 69/335/EEC — Articles 4 and 7 — Incorporation of a capital company — Stamp duty in force on 1 July 1984 — Subsequent abolition of that stamp duty, followed by its reintroduction.#Case C-373/18.

maj 21, 2025 0 Comments

CELEX:62017CJ0419_SUM: Judgment of the Court (First Chamber) of 23 January 2019.#Deza a.s. v European Chemicals Agency.#Appeal — Regulation (EC) No 1907/2006 (REACH Regulation) — Annex XIV — Establishment of a list of substances subject to authorisation — Inclusion in the list of substances identified for eventual inclusion in Annex XIV — Updating of the entry of the substance bis(2-ethylhexyl)phthalate (DEHP) in the list — Misinterpretation and misapplication of the REACH Regulation and of the principle of legal certainty — Distortion of the facts and evidence — Scope of the review.#Case C-419/17 P.

maj 21, 2025 0 Comments

CELEX:62018CJ0149_SUM: Judgment of the Court (Sixth Chamber) of 31 January 2019.#Agostinho da Silva Martins v Dekra Claims Services Portugal SA.#Request for a preliminary ruling from the Tribunal da Relação de Lisboa.#Reference for a preliminary ruling — Judicial cooperation in civil matters — Law applicable to non-contractual obligations — Regulation (EC) No 864/2007 (Rome II) — Articles 16 and 27 — Overriding mandatory provisions — Directive 2009/103/EC — Civil liability insurance for motor vehicles — Article 28.#Case C-149/18.

maj 21, 2025 0 Comments

CELEX:62018CJ0275_SUM: Judgment of the Court (Third Chamber) of 28 March 2019.#Milan Vinš v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 131 and Article 146(1)(a) — Exemption for supplies of goods dispatched or transported to a destination outside the European Union — Condition of exemption laid down by national law — Placing of goods under a particular customs procedure — Proof of placing of goods under the export procedure.#Case C-275/18.

maj 21, 2025 0 Comments

CELEX:62017CJ0635_SUM: Judgment of the Court (Second Chamber) of 13 March 2019.#E. v Staatssecretaris van Veiligheid en Justitie.#Request for a preliminary ruling from the Rechtbank Den Haag zittingsplaats Haarlem.#Reference for a preliminary ruling — Area of freedom, security and justice — Immigration policy — Right to family reunification — Directive 2003/86/EC — Exclusions from the scope of the directive — Article 3(2)(c) — Exclusion of persons benefiting from subsidiary protection — Extension of the right to family reunification to those persons under national law — Jurisdiction of the Court — Article 11(2) — Lack of official documentary evidence of the family relationship — Explanations regarded as insufficiently plausible — Obligations on the authorities of the Member States to take

maj 21, 2025 0 Comments

CELEX:62017CJ0691_SUM: Judgment of the Court (Tenth Chamber) of 11 April 2019.#PORR Építési Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling — Taxation — Common system of value added tax — Directive 2006/112/EC — Right to deduct value added tax (VAT) paid as input tax — Article 199(1)(a) — Reverse charge procedure — Undue payment of the tax by the recipient of services to the suppliers on the basis of an invoice drawn up incorrectly according to the rules on ordinary taxation — Tax authority’s decision holding that the recipient of services has an outstanding tax liability and refusing a claim for deduction — No examination by the tax authority of the possi

maj 21, 2025 0 Comments

CELEX:62017CJ0437_SUM: Judgment of the Court (Fifth Chamber) of 13 March 2019.#Gemeinsamer Betriebsrat EurothermenResort Bad Schallerbach GmbH v EurothermenResort Bad Schallerbach GmbH.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling — Free movement of workers — Article 45 TFEU — Regulation (EU) No 492/2011 — Article 7(1) — Prohibition of discrimination on grounds of nationality — Right to paid annual leave based on the seniority of the worker with the employer — Account taken only in part of previous periods of service completed with other employers — Social law — Disparity between the schemes and legislation of the Member States.#Case C-437/17.

maj 21, 2025 0 Comments

Uvedba preverjanja določenih certifikatov preko carinskega enotnega okenca EU CSW-CERTEX pri izvozu in tranzitu

maj 21, 2025 0 Comments

Uvedba preverjanja določenih certifikatov preko carinskega enotnega okenca EU CSW-CERTEX pri izvozu in tranzitu

maj 21, 2025 0 Comments

Uvedba preverjanja določenih certifikatov preko carinskega enotnega okenca EU CSW-CERTEX pri izvozu in tranzitu

maj 21, 2025 0 Comments

Poročilo o pobranih davkih in drugih dajatvah April (2025)

Finančna uprava RS (v nadaljevanju: FURS) je v mesecu aprilu 2025 pobrala neto 2.449,5 milijonov evrov prihodkov, kar je za 19,8 milijonov evrov oz. za 0,8 % manj kot v aprilu 2024 in za 460,7 milijonov evrov oz. za 23,2 % več kot v aprilu 2023.

V obdobju januar – april 2025 je FURS pobrala neto 8.742,6 milijonov evrov prihodkov, kar je za 473,8 milijonov evrov oz. za 5,7 % več kot v enakem obdobju lani in za 1.494,8 milijonov evrov oz. za 20,6 % več kot v obdobju januar – april 2023. Pridržujemo si pravico do popravka podatkov.

Poročilo o prihodkih Finančne uprave RS 2025

maj 21, 2025 0 Comments

Poročilo o pobranih davkih in drugih dajatvah April (2025)

Finančna uprava RS (v nadaljevanju: FURS) je v mesecu aprilu 2025 pobrala neto 2.449,5 milijonov evrov prihodkov, kar je za 19,8 milijonov evrov oz. za 0,8 % manj kot v aprilu 2024 in za 460,7 milijonov evrov oz. za 23,2 % več kot v aprilu 2023.

V obdobju januar – april 2025 je FURS pobrala neto 8.742,6 milijonov evrov prihodkov, kar je za 473,8 milijonov evrov oz. za 5,7 % več kot v enakem obdobju lani in za 1.494,8 milijonov evrov oz. za 20,6 % več kot v obdobju januar – april 2023. Pridržujemo si pravico do popravka podatkov.

Poročilo o prihodkih Finančne uprave RS 2025

maj 21, 2025 0 Comments

Poročilo o pobranih davkih in drugih dajatvah April (2025)

Finančna uprava RS (v nadaljevanju: FURS) je v mesecu aprilu 2025 pobrala neto 2.449,5 milijonov evrov prihodkov, kar je za 19,8 milijonov evrov oz. za 0,8 % manj kot v aprilu 2024 in za 460,7 milijonov evrov oz. za 23,2 % več kot v aprilu 2023.

V obdobju januar – april 2025 je FURS pobrala neto 8.742,6 milijonov evrov prihodkov, kar je za 473,8 milijonov evrov oz. za 5,7 % več kot v enakem obdobju lani in za 1.494,8 milijonov evrov oz. za 20,6 % več kot v obdobju januar – april 2023. Pridržujemo si pravico do popravka podatkov.

Poročilo o prihodkih Finančne uprave RS 2025

maj 21, 2025 0 Comments

Poročilo o pobranih davkih in drugih dajatvah April (2025)

Finančna uprava RS (v nadaljevanju: FURS) je v mesecu aprilu 2025 pobrala neto 2.449,5 milijonov evrov prihodkov, kar je za 19,8 milijonov evrov oz. za 0,8 % manj kot v aprilu 2024 in za 460,7 milijonov evrov oz. za 23,2 % več kot v aprilu 2023.

V obdobju januar – april 2025 je FURS pobrala neto 8.742,6 milijonov evrov prihodkov, kar je za 473,8 milijonov evrov oz. za 5,7 % več kot v enakem obdobju lani in za 1.494,8 milijonov evrov oz. za 20,6 % več kot v obdobju januar – april 2023. Pridržujemo si pravico do popravka podatkov.

Poročilo o prihodkih Finančne uprave RS 2025

maj 21, 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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