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    1. Svetovanje - davčno materialno pravo
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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
    2. TAXIN - PRICE LIST2024
    3. Kontakti MODRO JUTRO D.O.O. - Partner izvajalec računovodskih storitev
    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
    1. WBN-info
    2. GGF Apartmani, GGF 4 YOU doživetje
    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:62023CJ0623:           Arrêt de la Cour (dixième chambre) du 15 mai 2025.#UV contre Instituto Nacional de la Seguridad Social (INSS).#Renvoi préjudiciel – Politique sociale – Directive 79/7/CEE – Égalité de traitement entre hommes et femmes en matière de sécurité sociale – Article 4, paragraphes 1 et 2 – Article 7, paragraphe 1 – Législation nationale prévoyant un complément de pension octroyé aux femmes bénéficiant d’une pension contributive de retraite et ayant eu un ou plusieurs enfants biologiques ou adoptés – Possibilité d’octroyer ce complément aux hommes soumise à des conditions supplémentaires – Discrimination directe fondée sur le sexe – Article 23 de la charte des droits fondamentaux de l’Union européenne – Mesures d’action positive.#Affaire C-623/23.

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maj 15, 2025 0 Comments

CELEX:62019CJ0223_SUM: Judgment of the Court (Third Chamber) of 24 September 2020.#YS v NK.#Request for a preliminary ruling from the Landesgericht Wiener Neustadt.#Reference for a preliminary ruling – Equal treatment in employment and occupation – Directives 2000/78/EC and 2006/54/EC – Scope – Prohibition of indirect discrimination on grounds of age or sex – Justifications – National legislation providing for an amount to be withheld from pensions paid directly to their recipients by undertakings in which the State has a majority participation and for the cancellation of the indexation of the amount of those pensions – Articles 16, 17, 20 and 21 of the Charter of Fundamental Rights of the European Union – Applicability – Discrimination on grounds of property – Infringement of the freedom

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CELEX:62019CJ0530_SUM: Judgment of the Court (Eighth Chamber) of 3 September 2020.#NM, acting as liquidator of de NIKI Luftfahrt GmbH v ON.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Articles 5 and 9 – Obligation of the air carrier to offer hotel accommodation to passengers whose flights have been cancelled – Damage suffered by a passenger during her stay at the hotel providing the accommodation – Possibility of invoking the liability of the air carrier as a result of negligence on the part of employees of the hotel.#Case C-530/19.

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CELEX:62019CJ0519_SUM: Judgment of the Court (First Chamber) of 18 November 2020.#Ryanair DAC v DelayFix.#Request for a preliminary ruling from the Sąd Okręgowy w Warszawie.#Reference for a preliminary ruling – Judicial cooperation in civil and commercial matters – Regulation (EU) No 1215/2012 – Contract of transport by air – Jurisdiction clause agreed to by the passenger as a consumer – Claim made by the passenger against the airline – Assignment of that claim to a collection agency – Enforceability of the jurisdiction clause by the airline against the assignee company of that passenger’s claim – Directive 93/13/EEC.#Case C-519/19.

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CELEX:62023CJ0791: 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-791/23 P.

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CELEX:62019CJ0641_SUM: Judgment of the Court (Sixth Chamber) of 8 October 2020.#EU v PE Digital GmbH.#Request for a preliminary ruling from the Amtsgericht Hamburg.#Reference for a preliminary ruling – Consumer protection – Directive 2011/83/EU – Point 11 of Article 2, Article 14(3) and Article 16(m) – Distance contract – Supply of digital content and digital services – Right of withdrawal – Obligations of the consumer in the event of withdrawal – Determination of the amount to be paid by the consumer for the services provided before the exercise of the right of withdrawal – Exception to the right of withdrawal in the case of the supply of digital content.#Case C-641/19.

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CELEX:62024CC0133: Opinion of Advocate General Emiliou delivered on 15 May 2025.###

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CELEX:62019CJ0456_SUM: Judgment of the Court (Tenth Chamber) of 8 October 2020.#Aktiebolaget Östgötatrafiken v Patent-och registreringsverket.#Reference for a preliminary ruling – Trade marks – Directive 2008/95/EC – Article 3(1)(b) – Signs of which a trade mark may consist – Distinctive character – Application for registration as a trade mark of a sign in respect of a service, consisting of motifs of colour and intended to be affixed to goods used to provide that service – Assessment of the distinctive character of that sign – Criteria.#Case C-456/19.

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CELEX:62019CJ0702_SUM: Judgment of the Court (Ninth Chamber) of 22 October 2020.#Silver Plastics GmbH & Co. KG and Johannes Reifenhäuser Holding GmbH & Co. KG v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Retail food packaging market – Decision finding an infringement of Article 101 TFEU – Regulation (EC) No 1/2003 – Article 23 – Article 6 of the European Convention on Human Rights – Fundamental right to a fair trial – Principle of equality of arms – Right ‘to an examination in person’ – Hearing of witnesses – Statement of reasons – Single and continuous infringement – Upper limit of fine.#Case C-702/19 P.

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CELEX:62019CJ0186_SUM: Judgment of the Court (First Chamber) of 3 September 2020.#Supreme Site Services GmbH and Others v Supreme Headquarters Allied Powers Europe.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling — Judicial cooperation in civil matters — Regulation (EU) No 1215/2012 — Article 1(1) — Scope — Civil and commercial matters — Jurisdiction — Exclusive jurisdiction — Article 24(5) — Disputes concerning the enforcement of judgments — Action brought by an international organisation and based on immunity from execution, seeking the lifting of an interim garnishee order and a prohibition on the levying of such an order in the future.#Case C-186/19.

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CELEX:62019CJ0644_SUM: Judgment of the Court (Eighth Chamber) of 8 October 2020.#FT v Universitatea „Lucian Blaga” Sibiu and Others.#Request for a preliminary ruling from the Curtea de Apel Alba Iulia.#Reference for a preliminary ruling – Social policy – Directive 2000/78/EC – Equal treatment in employment and occupation – Articles 1, 2 and 3 – Directive 1999/70/EC – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clause 4 – Principle of non-discrimination – Measure taken by a university pursuant to national law – Retention of tenured lecturer status beyond the statutory retirement age – Possibility restricted to lecturers with doctoral supervisor status – Lecturers who do not have this status – Fixed-term employment contracts – Lower remuneration than for tenure

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CELEX:62019CJ0044_SUM: Judgment of the Court (Fifth Chamber) of 3 December 2020.#Repsol Petróleo, SA v Administración General del Estado.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Directive 2003/96/EC – Taxation of energy products and electricity – Article 21(3) – Absence of chargeable event giving rise to taxation – Consumption of energy products within the curtilage of an establishment in which they were produced for the production of final energy products from which non-energy products are also inevitably produced.#Case C-44/19.

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CELEX:62024CJ0487:           Arrêt de la Cour (huitième chambre) du 15 mai 2025.#Lorenz Kiene e.a. contre Parlement européen et Conseil de l'Union européenne.#Pourvoi – Environnement – Règlement (UE) 2023/851 – Normes de performance en matière d’émissions de dioxyde de carbone – Voitures particulières neuves – Prise en compte des émissions en dehors de l’utilisation du véhicule – Carburants synthétiques neutres en dioxyde de carbone – Recours en annulation – Condition selon laquelle le requérant doit être individuellement concerné par l’acte attaqué – Défaut – Système complet de voies de recours – Droit fondamental à une protection juridictionnelle effective.#Affaire C-487/24 P.

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CELEX:62019CJ0674_SUM: Judgment of the Court (Eighth Chamber) of 16 September 2020.#UAB „Skonis ir kvapas“ v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling – Structure and rates of excise duty applied to manufactured tobacco – Directive 2011/64/EU – Article 2(2) – Article 5(1) – Concept of ‘Products consisting in whole or in part of substances other than tobacco’ – Concept of ‘Smoking tobacco’ – Water-pipe tobacco.#Case C-674/19.

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CELEX:62019CJ0637_SUM: Judgment of the Court (Fifth Chamber) of 28 October 2020.#BY v CX.#Request for a preliminary ruling from the Svea Hovrätt – Patent- och marknadsöverdomstolen.#Reference for a preliminary ruling – Copyright and related rights – Directive 2001/29/EC – Information society – Harmonisation of certain aspects of copyright and related rights – Article 3(1) – Communication to the public – Notion of ‘public’ – Transmission by electronic means to a court of a protected work as evidence in court proceedings.#Case C-637/19.

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CELEX:62024CJ0100: Judgment of the Court (Second Chamber) of 15 May 2025.#Verbraucherzentrale Hamburg e.V. v bonprix Handelsgesellschaft mbH.#Reference for a preliminary ruling – Electronic commerce – Directive 2000/31/EC – Commercial communications – Article 6(c) – Concept of ‘promotional offers’ – Online advertising setting out a specific payment arrangement – Purchase on invoice involving a deferral of payment of the sales price – Information on the need for a prior assessment of the consumer’s creditworthiness only during the online ordering process.#Case C-100/24.

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CELEX:62018CJ0648_SUM: Judgment of the Court (Fourth Chamber) of 17 September 2020.#Autoritatea naţională de reglementare în domeniul energiei (ANRE) v Societatea de Producere a Energiei Electrice în Hidrocentrale Hidroelectrica SA.#Request for a preliminary ruling from the Tribunalul Bucureşti.#Reference for a preliminary ruling – Internal market in electricity – Free movement of goods – Article 35 TFEU – Quantitative restrictions on exports – Measures having equivalent effect – National measure requiring electricity producers to offer for sale all the electricity available to them exclusively on a centralised competitive market of the Member State concerned.#Case C-648/18.

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CELEX:62018CJ0817_SUM: Judgment of the Court (Second Chamber) of 3 September 2020.#Vereniging tot Behoud van Natuurmonumenten in Nederland and Others v European Commission.#Appeal – State aid – Aid scheme relating to the subsidised acquisition or free granting of nature land – Preliminary examination stage – Decision declaring the aid compatible with the internal market – Action for annulment – Admissibility – Regulation (EC) No 659/1999 – Article 1(h) – Meaning of ‘interested party’ – Competitive relationship – Meaning of ‘serious difficulties’ – Service of general economic interest – Secondary activities – Related actions.#Case C-817/18 P.

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CELEX:62018CJ0806_SUM: Judgment of the Court (Fifth Chamber) of 17 September 2020.#Criminal proceedings against JZ.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Area of freedom, security and justice – Return of illegally staying third-country nationals – Directive 2008/115/EC – Article 11 – Entry ban – Third-country national against whom an entry ban was issued but who never left the Member State concerned – National legislation providing for a custodial sentence in the event of the third-country national staying in that Member State despite notice of the entry ban issued against him.#Case C-806/18.

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CELEX:62018CJ0511_SUM: Judgment of the Court (Grand Chamber) of 6 October 2020.#La Quadrature du Net and Others v Premier ministre and Others.#Requests for a preliminary ruling from the Conseil d'État (France) and Cour constitutionnelle (Belgium).#Reference for a preliminary ruling – Processing of personal data in the electronic communications sector – Providers of electronic communications services – Hosting service providers and Internet access providers – General and indiscriminate retention of traffic and location data – Automated analysis of data – Real-time access to data – Safeguarding national security and combating terrorism – Combating crime – Directive 2002/58/EC – Scope – Article 1(3) and Article 3 – Confidentiality of electronic communications – Protection – Article 5 and Arti

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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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