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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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    3. Pridružite se Svetovalcem in Izvajalcem mreže modro poslovanje
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CELEX:62019CJ0212_SUM: Judgment of the Court (Second Chamber) of 17 September 2020.#Ministre de l'Agriculture et de l'Alimentation v Compagnie des pêches de Saint-Malo.#Request for a preliminary ruling from the Conseil d'État (France).#Reference for a preliminary ruling – State aid – Concept – Wreck of the oil tanker Erika – Aid scheme for aquaculture and fisheries undertakings – Decision declaring the aid scheme partly incompatible with the common market and ordering the recovery of the aid paid out – Assessment of validity – Examination of the Court’s own motion – Admissibility – Failure to bring an action for annulment by the defendant in the main proceedings – Reduction in social security contributions – Employees’ contributions – Advantage – Question of who is liable for repayment.#Ca

maj 15, 2025 0 Comments

CELEX:62019CJ0021_SUM: Judgment of the Court (Fifth Chamber) of 3 September 2020.#Criminal proceedings against XN and Others.#Requests for a preliminary ruling from the Gerechtshof Arnhem-Leeuwarden.#Reference for a preliminary ruling – Waste – Shipments – Regulation (EC) No 1013/2006 – Waste subject to the prior written notification and consent procedure – Article 1(3) – Shipments subject to approval requirements – Directive 2008/98/EC – Article 5(1) – Concept of ‘by-products’ – Regulation (EC) No 1069/2009 – Article 3, point 1 – Concept of ‘animal by-products’ – Shipments of a mixture of animal by-products and other material.#Joined Cases C-21/19 to C-23/19.

maj 15, 2025 0 Comments

CELEX:62023CJ0792: Judgment of the Court (Seventh Chamber) of 15 May 2025.#Sberbank of Russia PAO v European Commission and Single Resolution Board.#Appeal – Economic and Monetary Union – Banking union – Regulation (EU) No 806/2014 – Single Resolution Mechanism for credit institutions and certain investment firms (SRM) – Resolution procedure applicable where an entity is failing or is likely to fail – Adoption of a resolution scheme by the Single Resolution Board (SRB) – Preparatory act – Act not open to challenge – Endorsement decision by the Commission – Lack of direct concern – Inadmissibility.#Case C-792/23 P.

maj 15, 2025 0 Comments

CELEX:62023CJ0414: Judgment of the Court (Second Chamber) of 15 May 2025.#Metsä Fibre Oy v Energiavirasto.#Reference for a preliminary ruling – Scheme for greenhouse gas emission allowance trading – Union Registry – Regulation (EU) No 389/2013 – Record of a surrender of such allowances in that registry – Finality of transactions – Article 40 – Reversal of finalised processes – Article 70 – Surrender under a provision of EU law subsequently invalidated by the Court of Justice – Impossibility, for the operator, to recover the allowances concerned for the period in question – Validity.#Case C-414/23.

maj 15, 2025 0 Comments

CELEX:62019CJ0677_SUM: Judgment of the Court (Sixth Chamber) of 14 October 2020.#SC Valoris SRL v Direcţia Generală Regională a Finanţelor Publice Craiova – Administraţia Judeţeană a Finanţelor Publice Vâlcea and Administraţia Fondului pentru Mediu.#Reference for a preliminary ruling – Principles of EU law – Principle of sincere cooperation – Principles of equivalence and effectiveness – Recovery of taxes levied by a Member State in breach of EU law – Time limit for lodging applications for reimbursement of such taxes – No similar time limit for the reimbursement of sums levied by that Member State in breach of national law.#Case C-677/19.

maj 15, 2025 0 Comments

CELEX:62018CJ0601_SUM: Judgment of the Court (Second Chamber) of 24 September 2020.#Prysmian SpA and Prysmian Cavi e Sistemi Srl v European Commission.#Appeal – Competition – Cartels – European market for submarine and underground power cables – Market allocation in connection with projects – Single and continuous infringement – Succession of legal entities – Attributability of unlawful conduct – Principle of equal treatment – Distortion of evidence – Regulation (EC) No 1/2003 – Article 20 – European Commission’s powers of inspection in cartel proceedings – Power to copy data without a prior examination and to examine the data subsequently at the Commission’s premises – Fines.#Case C-601/18 P.

maj 15, 2025 0 Comments

CELEX:62019CJ0629_SUM: Judgment of the Court (Second Chamber) of 14 October 2020.#Sappi Austria Produktions-GmbH & Co KG and Wasserverband “Region Gratkorn-Gratwein” v Landeshauptmann von Steiermark.#Reference for a preliminary ruling – Environment – Waste – Directive 2008/98/EC – Article 2(2)(a), point 1 of Article 3 and Article 6(1) – Waste water – Sewage sludge – Scope – Concept of ‘waste’ – Cessation of waste status – Recovery or recycling operation.#Case C-629/19.

maj 15, 2025 0 Comments

CELEX:62019CJ0526_SUM: Judgment of the Court (Third Chamber) of 1 October 2020.#Entoma SAS v Ministre de l’Économie et des Finances and Ministre de l'Agriculture et de l'Alimentation.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Food safety – Novel foods and novel food ingredients – Regulation (EC) No 258/97 – Article 1(2)(e) – Concept of ‘food ingredients isolated from animals’ – Placing on the market – Whole insects intended for human consumption.#Case C-526/19.

maj 15, 2025 0 Comments

CELEX:62019CJ0738_SUM: Judgment of the Court (Sixth Chamber) of 10 September 2020.#A v B and C.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Annex, point 1(e) – Unfair terms in consumer contracts – Social housing – Obligation of residence and prohibition on subletting the property – Article 3(1) and (3) – Article 4(1) – Assessment of whether penalty clauses are unfair – Criteria.#Case C-738/19.

maj 15, 2025 0 Comments

CELEX:62019CJ0576_SUM: Judgment of the Court (Ninth Chamber) of 29 October 2020.#Intercept Pharma Ltd and Intercept Pharmaceuticals, Inc. v European Medicines Agency.#Appeal – Access to documents of the institutions, bodies, offices or agencies of the European Union – Regulation (EC) No 1049/2001 – Second indent of Article 4(2) – Exception relating to the protection of court proceedings – First indent of Article 4(2) – Exception relating to the protection of commercial interests – Documents submitted in the context of a marketing authorisation application for a medicinal product for human use – Decision to grant a third party access to the documents.#Case C-576/19 P.

maj 15, 2025 0 Comments

CELEX:62019CJ0616_SUM: Judgment of the Court (First Chamber) of 10 December 2020.#M.S. and Others v Minister for Justice and Equality.#Request for a preliminary ruling from the High Court (Irlande).#Reference for a preliminary ruling – Area of freedom, security and justice – Asylum policy – Procedure for granting and withdrawing refugee status – Directive 2005/85/EC – Article 25(2) – Grounds for inadmissibility – Rejection by one Member State of an application for international protection as inadmissible due to the earlier grant to the applicant of subsidiary protection in another Member State – Regulation (EC) No 343/2003 – Regulation (EU) No 604/2013.#Case C-616/19.

maj 15, 2025 0 Comments

CELEX:62019CJ0514_SUM: Judgment of the Court (First Chamber) of 8 October 2020.#Union des industries de la protection des plantes v Premier ministre and Others.#Request for a preliminary ruling from the Conseil d'État (France).#Reference for a preliminary ruling – Environment – Regulation (EC) No 1107/2009 – Placing of plant protection products on the market – Emergency measures – Officially informing the European Commission – Directive (EU) 2015/1535 – Procedure for the provision of information in the field of technical regulations – Neonicotinoids – Protection of bees – Principle of sincere cooperation.#Case C-514/19.

maj 15, 2025 0 Comments

CELEX:62023CJ0717: Judgment of the Court (Second Chamber) of 15 May 2025.#Bundesminister für Soziales, Gesundheit, Pflege und Konsumentenschutz v Bezirkshauptmannschaft Grieskirchen and M M.#Reference for a preliminary ruling – Approximation of laws – Manufacture, presentation and sale of tobacco products – Directive 2014/40/EU – Article 2(40) – Concept of ‘placing on the market’ – Article 23(2) – Enforcement – Scope – Placing on the market of tobacco products the packaging of which includes non-compliant elements – Supply of tobacco products by a wholesaler to a retail outlet – Fine imposed on the managing director of a company acting as a wholesaler.#Case C-717/23.

maj 15, 2025 0 Comments

CELEX:62019CJ0254_SUM: Judgment of the Court (First Chamber) of 9 September 2020.#Friends of the Irish Environment Ltd v An Bord Pleanála.#Request for a preliminary ruling from the High Court (Irlande).#Reference for a preliminary ruling – Directive 92/43/EEC – Conservation of natural habitats and of wild fauna and flora – Article 6(3) – Scope – Concepts of ‘project’ and ‘agreement’ – Appropriate assessment of the implications of a plan or project for a protected site – Decision extending the duration of a development consent for the construction of a liquefied natural gas regasification terminal – Original decision based on national legislation which did not properly transposed Directive 92/43.#Case C-254/19.

maj 15, 2025 0 Comments

CELEX:62019CJ0092_SUM: Judgment of the Court (Seventh Chamber) of 17 September 2020.#Burgo Group SpA v Gestore dei Servizi Energetici SpA - GSE.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Environment – Promotion of cogeneration – Provision of national law establishing a support scheme – Scheme supporting non-high-efficiency cogeneration plants extended beyond 31 December 2010.#Case C-92/19.

maj 15, 2025 0 Comments

CELEX:62019CJ0443_SUM: Judgment of the Court (Eighth Chamber) of 6 October 2020.#Vodafone España SAU v Diputación Foral de Guipúzcoa.#Request for a preliminary ruling from the Tribunal Superior de Justicia del País Vasco.#Reference for a preliminary ruling – Electronic communications networks and services – Directive 2002/20/EC – Article 13 – Fee for rights of use for radio frequencies – Sectoral national legislation subjecting the allocation of public radio frequencies to a charge – National legislation subjecting the grant of administrative concessions on public assets to a tax on the transfer of assets.#Case C-443/19.

maj 15, 2025 0 Comments

CELEX:62019CJ0528_SUM: Judgment of the Court (Eighth Chamber) of 16 September 2020.#Mitteldeutsche Hartstein-Industrie AG v Finanzamt Y.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Sixth Directive 77/388/EEC – Article 17(2)(a) – Deduction of input tax – Origin and scope of the right to deduct – Extension of a road belonging to a municipality – Entry in the accounts of the costs incurred by the works as part of the taxable person’s general costs – Determination of the existence of a direct and immediate link with the economic activity of the taxable person – Supply made free of charge – Supply to be treated as a supply made for consideration – Article 5(6).#Case C-528/19.

maj 15, 2025 0 Comments

CELEX:62024CC0327: Opinion of Advocate General Campos Sánchez-Bordona delivered on 15 May 2025.###

maj 15, 2025 0 Comments

CELEX:62023CC0541: Opinion of Advocate General Medina delivered on 15 May 2025.###

maj 15, 2025 0 Comments

CELEX:62023CJ0793: Judgment of the Court (Seventh Chamber) of 15 May 2025.#Sberbank of Russia PAO v Single Resolution Board.#Appeal – Economic and Monetary Union – Banking Union – Regulation (EU) No 806/2014 – Single Resolution Mechanism for credit institutions and certain investment firms (SRM) – Resolution procedure applicable where an entity is failing or is likely to fail – Decision of the Single Resolution Board (SRB) not to adopt a resolution scheme – Shareholders – Lack of direct concern.#Case C-793/23 P.

maj 15, 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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