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CELEX:62020CJ0210_SUM: Judgment of the Court (Ninth Chamber) of 3 June 2021.#Rad Service Srl Unipersonale and Others v Del Debbio SpA and Others.#Reference for a preliminary ruling – Public procurement of service, supply and works contracts – Directive 2014/24/EU – Conduct of the procedure – Choice of participants and award of contracts – Article 63 – Tenderer relying on the capacities of another entity in order to meet the requirements of the contracting authority – Article 57(4), (6) and (7) – Untruthful declarations submitted by that entity – Exclusion of that tenderer without requiring or permitting it to replace that entity – Principle of proportionality.#Case C-210/20.

maj 9, 2025 0 Comments

CELEX:62019CJ0826_SUM: Judgment of the Court (Fourth Chamber) of 22 April 2021.#WZ v Austrian Airlines AG.#Request for a preliminary ruling from the Landesgericht Korneuburg.#Reference for a preliminary ruling – Air transport – Compensation and assistance to passengers in the event of denied boarding and of cancellation or long delay of flights – Regulation (EC) No 261/2004 – Article 6 – Delayed flight – Article 8(3) – Diversion of a flight to an airport serving the same town, city or region – Concept of ‘cancellation’ – Extraordinary circumstances – Compensation to passengers in the event of cancellation or long delay of flights in arrival – Obligation to bear the cost of transferring passengers from the actual airport of arrival to the airport for which the booking was made.#Case C-826/1

maj 9, 2025 0 Comments

CELEX:62020CJ0194_SUM: Judgment of the Court (Sixth Chamber) of 3 June 2021.#BY and Others v Stadt Duisburg.#Request for a preliminary ruling from the Verwaltungsgericht Düsseldorf.#Reference for a preliminary ruling – EEC-Turkey Association Agreement – Decision No 1/80 – Articles 6 and 7 – Legal employment – Article 9 – Access to education for children of a Turkish worker – Right of residence – Refusal.#Case C-194/20.

maj 9, 2025 0 Comments

CELEX:62019CJ0729_SUM: Judgment of the Court (Third Chamber) of 15 April 2021.#TKF v Department of Justice for Northern Ireland.#Request for a preliminary ruling from the Court of Appeal in Northern Ireland.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Recognition and enforcement of decisions in matters relating to maintenance obligations – Regulation (EC) No 4/2009 – Temporal scope – Article 75 – Decisions given by a court of a Member State prior to accession to the European Union.#Case C-729/19.

maj 9, 2025 0 Comments

CELEX:62023CJ0214: Judgment of the Court (Tenth Chamber) of 8 May 2025.#European Commission v Kingdom of Denmark.#Case C-214/23.

maj 9, 2025 0 Comments

CELEX:62019CJ0046_SUM: Judgment of the Court (Second Chamber) of 22 April 2021.#Council of the European Union v Kurdistan Workers' Party (PKK).#Appeal – Common Foreign and Security Policy – Combating terrorism – Restrictive measures taken against certain persons and entities – Freezing of funds – Common Position 2001/931/CFSP – Article 1(3), (4) and (6) – Regulation (EC) No 2580/2001 – Article 2(3) – Retention of an organisation on the list of persons, groups and entities involved in terrorist acts – Conditions – Decision by a competent authority – Ongoing risk of involvement in terrorist activities – Factual basis of the decisions to freeze funds – Decision to review the national decision on which the initial inclusion was based – Obligation to state reasons.#Case C-46/19 P.

maj 9, 2025 0 Comments

Obveznost za plačilo razlike trošarine ob zvišanju DPC cigaret in drobno rezanega tobaka 21. 5. 2025

Zaradi navedenega osebe, ki imajo drobno rezani tobak in cigarete na zalogi zunaj trošarinskih skladišč, evidentirajo količino drobno rezanega tobaka in cigaret, ki jih imajo na zalogi, ter obračunajo razliko trošarine. Podatke o zalogi drobno rezanega tobaka in cigaret predložijo na obrazcu »Obračun razlike trošarine za drobno rezani tobak in cigarete« (v nadaljevanju Obračun TRO-RAZ), ki je objavljen na spletni strani Finančne uprave RS. Trošarina se plača najpozneje 60. dan po opravljenem popisu. Trošarina se plača, če je znesek trošarine iz obračuna višji od 10 evrov. V zvezi z navedenim vas obveščamo, da se bodo 21. 5. 2025 zvišale cene cigaret in drobno rezanega tobaka navedenega v Obračunu TRO-RAZ, z dne 20. 5. 2025, ki se nahaja v prilogi tega obvestila. Razpredelnici s staro in novo DPC cigaret (Seznam drobnoprodajnih cen cigaret) in drobno rezanega tobaka (Seznam drobnoprodajnih cen drobno rezanega tobaka) se nahajata na spletni strani FURS.Glede na navedeno, morajo zavezanci evidentirati količino omenjenih cigaret in drobno rezanega tobaka, ki jo imajo na zalogi, na Obračunu TRO-RAZ na dan 20. 5. 2025. Ustrezno izpolnjen Obračun TRO-RAZ, z dne 20. 5. 2025, se pristojnemu finančnemu uradu predloži do 4. 6. 2025. Obveznost za plačilo razlike trošarine za znesek, ki je višji od 10 evrov, je potrebno poravnati do 19. 7. 2025. Ker je to sobota, se rok za navedeno plačilo obračuna v skladu s 45. členom Zakona o davčnem postopku (Uradni list RS, št. 13/11 – uradno prečiščeno besedilo z vsemi spremembami) prenese na prvi naslednji delovni dan, to je ponedeljek, 21. 7. 2025. Plačilo se izvrši v dobro podračuna št. SI5601100-8881000030 – prehodni davčni podračun (PDP) države. Poleg številke vplačilnega računa se na plačilnem nalogu obvezno navede tudi številko sklica, ki je določena z modelom 19 v obliki: oznaka modela 19, sklic (davčna številka plačnika – 29009).Obračun TRO-RAZ se predloži FURS po elektronski poti preko informacijskega sistema E-TROD. Dostop...
maj 9, 2025 0 Comments

Obveznost za plačilo razlike trošarine ob zvišanju DPC cigaret in drobno rezanega tobaka 21. 5. 2025

Zaradi navedenega osebe, ki imajo drobno rezani tobak in cigarete na zalogi zunaj trošarinskih skladišč, evidentirajo količino drobno rezanega tobaka in cigaret, ki jih imajo na zalogi, ter obračunajo razliko trošarine. Podatke o zalogi drobno rezanega tobaka in cigaret predložijo na obrazcu »Obračun razlike trošarine za drobno rezani tobak in cigarete« (v nadaljevanju Obračun TRO-RAZ), ki je objavljen na spletni strani Finančne uprave RS. Trošarina se plača najpozneje 60. dan po opravljenem popisu. Trošarina se plača, če je znesek trošarine iz obračuna višji od 10 evrov. V zvezi z navedenim vas obveščamo, da se bodo 21. 5. 2025 zvišale cene cigaret in drobno rezanega tobaka navedenega v Obračunu TRO-RAZ, z dne 20. 5. 2025, ki se nahaja v prilogi tega obvestila. Razpredelnici s staro in novo DPC cigaret (Seznam drobnoprodajnih cen cigaret) in drobno rezanega tobaka (Seznam drobnoprodajnih cen drobno rezanega tobaka) se nahajata na spletni strani FURS.Glede na navedeno, morajo zavezanci evidentirati količino omenjenih cigaret in drobno rezanega tobaka, ki jo imajo na zalogi, na Obračunu TRO-RAZ na dan 20. 5. 2025. Ustrezno izpolnjen Obračun TRO-RAZ, z dne 20. 5. 2025, se pristojnemu finančnemu uradu predloži do 4. 6. 2025. Obveznost za plačilo razlike trošarine za znesek, ki je višji od 10 evrov, je potrebno poravnati do 19. 7. 2025. Ker je to sobota, se rok za navedeno plačilo obračuna v skladu s 45. členom Zakona o davčnem postopku (Uradni list RS, št. 13/11 – uradno prečiščeno besedilo z vsemi spremembami) prenese na prvi naslednji delovni dan, to je ponedeljek, 21. 7. 2025. Plačilo se izvrši v dobro podračuna št. SI5601100-8881000030 – prehodni davčni podračun (PDP) države. Poleg številke vplačilnega računa se na plačilnem nalogu obvezno navede tudi številko sklica, ki je določena z modelom 19 v obliki: oznaka modela 19, sklic (davčna številka plačnika – 29009).Obračun TRO-RAZ se predloži FURS po elektronski poti preko informacijskega sistema E-TROD. Dostop...
maj 9, 2025 0 Comments

CELEX:62019CJ0128_SUM: Judgment of the Court (Fourth Chamber) of 20 May 2021.#Azienda Sanitaria Provinciale di Catania v Assessorato della Salute della Regione Siciliana.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – State aid – Agriculture sector – Slaughtering of animals affected by infectious diseases – Compensation for farmers – Notification and standstill requirements – Article 108(3) TFEU – Concepts of ‘existing aid’ and ‘new aid’ – Regulation (EC) No 659/1999 – Exemptions by categories of aid – Regulation (EU) No 702/2014 – De minimis aid – Regulation (EU) No 1408/2013.#Case C-128/19.

maj 8, 2025 0 Comments

CELEX:62019CJ0726_SUM: Judgment of the Court (Seventh Chamber) of 3 June 2021.#Instituto Madrileño de Investigación y Desarrollo Rural, Agrario y Alimentario v JN.#Reference for a preliminary ruling – Social policy – Directive 1999/70/EC – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clause 5 – Applicability – Concept of ‘successive fixed-term employment contracts or relationships’ – Fixed-term employment contracts in the public sector – Measures to prevent and penalise abuse resulting from the use of successive fixed-term employment contracts or relationships – Concept of ‘objective reasons’ justifying such contracts – Equivalent legal measures – Obligation to interpret national law in conformity with EU law – Economic crisis.#Case C-726/19.

maj 8, 2025 0 Comments

CELEX:62019CJ0910_SUM: Judgment of the Court (Fourth Chamber) of 3 June 2021.#Bankia SA v Unión Mutua Asistencial de Seguros (UMAS).#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Directive 2003/71/EC – Prospectus when securities are offered to the public or admitted to trading – Article 3(2) – Article 6 – Offer addressed to both retail investors and qualified investors – Content of information given in the prospectus – Action for damages – Retail investors and qualified investors – Awareness of the issuer’s economic situation.#Case C-910/19.

maj 8, 2025 0 Comments

CELEX:62020CJ0076_SUM: Judgment of the Court (Eighth Chamber) of 3 June 2021.#„BalevBio“ EOOD v Teritorialna direktsia Severna morska, Agentsia „Mitnitsi“.#Request for a preliminary ruling from the Administrativen sad - Varna.#Reference for a preliminary ruling – Common customs tariff – Tariff classification – Combined Nomenclature – Goods made of different materials – Plant fibres – Melamine resin – Headings 3924 and 4419 – Goods described as ‘bamboo beakers’.#Case C-76/20.

maj 8, 2025 0 Comments

CELEX:62019CJ0931_SUM: Judgment of the Court (Tenth Chamber) of 3 June 2021.#Titanium Ltd v Finanzamt Österreich,.#Request for a preliminary ruling from the Bundesfinanzgericht.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Articles 43 and 45 – Directive 2006/112/EC, as amended by Directive 2008/8/EC – Articles 44, 45 and 47 – Provision of services – Point of reference for tax purposes – Concept of a ‘fixed establishment’ – Letting a property in a Member State – Owner of a property with its registered office on the island of Jersey.#Case C-931/19.

maj 8, 2025 0 Comments

CELEX:62019CJ0844_SUM: Judgment of the Court (Second Chamber) of 12 May 2021.#CS and Finanzamt Österreich, Dienststelle Graz-Stadt v Finanzamt Österreich, Dienststelle Judenburg Liezen and technoRent International GmbH.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 90 – Reduction of the taxable amount – Article 183 – Refund of excess VAT – Default interest – No national rule – Principle of fiscal neutrality – Direct effect of provisions of EU law – Principle that national law must be interpreted in conformity with EU law.#Case C-844/19.

maj 8, 2025 0 Comments

CELEX:62020CJ0004_SUM: Judgment of the Court (First Chamber) of 20 May 2021.#„ALTI“ OOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Plovdiv pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 205 – Persons liable for payment of VAT to the public exchequer – Joint and several liability of the recipient of a taxable supply which has exercised its right to deduct VAT knowing that the person liable for payment of that tax would not pay it – Obligation of such a recipient to pay the VAT not paid by the person liable for payment and the default interest due on accoun

maj 8, 2025 0 Comments

CELEX:62019CJ0521_SUM: Judgment of the Court (Third Chamber) of 1 July 2021.#CB v Tribunal Económico Administrativo Regional de Galicia.#Request for a preliminary ruling from the Tribunal Superior de Justicia de Galicia.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Tax inspection – Supply of services as an activity of an agent for performing artists – Transactions subject to VAT – Transactions not declared to the tax authority and not invoiced – Fraud – Reconstitution of the taxable amount for income tax purposes – Principle of VAT neutrality – Inclusion of VAT in the reconstituted taxable amount.#Case C-521/19.

maj 8, 2025 0 Comments

CELEX:62020CJ0120_SUM: Judgment of the Court (Fifth Chamber) of 8 July 2021.#Koleje Mazowieckie – KM Sp. z o.o. v Skarb Państwa – Minister Infrastruktury i Budownictwa obecnie Minister Infrastruktury i Prezes Urzędu Transportu Kolejowego and PKP Polskie Linie Kolejowe S.A.#Reference for a preliminary ruling – Rail transport – Allocation of railway infrastructure capacity and levying of charges for the use of railway infrastructure – Directive 2001/14/EC – Article 4(5) – Charging – Article 30 – National regulatory body tasked with ensuring that infrastructure charges comply with that directive – Contract for use of infrastructure concluded between the infrastructure manager and a railway undertaking – Incorrect transposition – State liability – Claim for damages – Prior referral to the nati

maj 8, 2025 0 Comments

CELEX:62020CJ0039_SUM: Judgment of the Court (Fifth Chamber) of 3 June 2021.#Staatssecretaris van Financiën v Jumbocarry Trading GmbH.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Regulation (EU) No 952/2013 – Union Customs Code – First subparagraph of Article 22(6), read in conjunction with Article 29 – Communication of the grounds to the person concerned before taking a decision which would adversely affect that person – Article 103(1) and Article 103(3)(b) – Limitation of the customs debt – Period for notification of the customs debt – Suspension of the period – Article 124(1)(a) – Extinguishment of the customs debt where it is time-barred – Temporal application of the provision governing the grounds for suspension – Principle

maj 8, 2025 0 Comments

CELEX:62019CJ0914_SUM: Judgment of the Court (Second Chamber) of 3 June 2021.#Ministero della Giustizia v GN.#Reference for a preliminary ruling – Social policy – Principle of equal treatment in employment and occupation – Directive 2000/78/EC – Article 6(1) – Charter of Fundamental Rights of the European Union – Article 21 – Prohibition of all discrimination on the basis of age – National legislation setting 50 years of age as the age limit for access to the profession of notary – Justification.#Case C-914/19.

maj 8, 2025 0 Comments

CELEX:62019CJ0942_SUM: Judgment of the Court (Seventh Chamber) of 3 June 2021.#Servicio Aragonés de Salud v LB.#Reference for a preliminary ruling – Social policy – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clause 4 – Principle of non-discrimination – Rejection of a request for leave of absence by reason of employment in the public sector provided for permanent staff regulated under administrative law – National legislation excluding entitlement to such leave when taking up temporary employment – Scope – Inapplicability of clause 4 – Lack of jurisdiction of the Court.#Case C-942/19.

maj 8, 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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