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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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    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:62019CJ0815_SUM: Judgment of the Court (Third Chamber) of 29 April 2021.#Natumi GmbH v Land Nordrhein-Westfalen.#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Agriculture and fisheries – Organic production and labelling of organic products – Regulation (EC) No 834/2007 – Article 19(2) – Articles 21 and 23 – Regulation (EC) No 889/2008 – Article 27(1) – Article 28 – Annex IX, point 1.3 – Processing of organic food – Non-organic ingredients of agricultural origin – Lithothamnium calcareum alga – Powder obtained by cleaning, grinding and drying the sediment of that alga – Classification – Use in organic foodstuffs for the purpose of calcium enrichment – Authorisation – Conditions.#Case C-815/19.

maj 8, 2025 0 Comments

CELEX:62019CJ0279_SUM: Judgment of the Court (Fourth Chamber) of 10 June 2021.#The Commissioners for Her Majesty's Revenue and Customs v WR.#Request for a preliminary ruling from the Court of Appeal.#Reference for a preliminary ruling – General arrangements for excise duty – Directive 2008/118/EC – Article 33(3) – Goods ‘released for consumption’ in one Member State and held for commercial purposes in another Member State – Person liable to pay the excise duty that has become chargeable in respect of those goods – Person holding the goods intended for delivery in another Member State – Transporter of the goods.#Case C-279/19.

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CELEX:62019CJ0879_SUM: Judgment of the Court (Eighth Chamber) of 20 May 2021.#FORMAT Urządzenia i Montaże Przemysłowe v Zakład Ubezpieczeń Społecznych I Oddział w Warszawie.#Request for a preliminary ruling from the Sąd Najwyższy.#Reference for a preliminary ruling – Social security – Determination of the legislation applicable – Regulation (EEC) No 1408/71 – Article 13(2)(a) – Article 14(2) – Person normally employed in the territory of two or more Member States – Single employment contract – Employer established in the worker’s Member State of residence – Paid employment activity pursued exclusively in other Member States – Work performed in different Member States during successive periods – Conditions.#Case C-879/19.

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CELEX:62019CJ0617_SUM: Judgment of the Court (Fifth Chamber) of 29 April 2021.#Granarolo SpA v Ministero dell'Ambiente e della Tutela del Territorio e del Mare and Others.#Reference for a preliminary ruling – Environment – Directive 2003/87/EC – Greenhouse gas emission allowance trading scheme – Article 3(e) – Concept of ‘installation’ – Article 3(f) – Concept of ‘operator’ – Points 2 and 3 of Annex I – Aggregation rule – Aggregation of the capacities of the activities in an installation – Transfer of an electricity and heat cogeneration unit by the owner of an industrial facility – Contract for the supply of energy between the transferor and transferee undertakings – Updating of the greenhouse gas emissions permit.#Case C-617/19.

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CELEX:62020CJ0047_SUM: Judgment of the Court (First Chamber) of 29 April 2021.#F. v Stadt Karlsruhe.#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Transport – Driving licences – Withdrawal of the licence in the territory of a Member State other than the issuing Member State – Renewal of the licence by the issuing Member State after the withdrawal decision – No automaticity of mutual recognition.#Case C-47/20.

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CELEX:62020CJ0070_SUM: Judgment of the Court (Fourth Chamber) of 12 May 2021.#YL v Altenrhein Luftfahrt GmbH.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling – Air transport – Montreal Convention – Article 17(1) – Air carrier liability in the event of accidents – Concept of ‘accident’ – Hard landing made within the normal operating range of an aircraft – Bodily injury allegedly sustained by a passenger during such a landing – No accident.#Case C-70/20.

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CELEX:62019CJ0563_SUM: Judgment of the Court (Second Chamber) of 3 June 2021.#Recylex SA and Others v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Market for car battery recycling – 2006 Leniency Notice – Point 26 – Partial immunity – Additional facts increasing the gravity or the duration of the infringement – Elements known to the European Commission – Reduction of the amount of the fine – Ranking for the purposes of the reduction – Chronological order.#Case C-563/19 P.

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CELEX:62020CJ0019_SUM: Judgment of the Court (Seventh Chamber) of 29 April 2021.#I.W. and R.W. v Bank BPH S.A.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Effects of a finding that a term is unfair – Mortgage loan agreement denominated in a foreign currency – Determination of the exchange rate between currencies – Novation agreement – Deterrent effect – Obligations of the national court – Article 6(1), and Article 7(1).#Case C-19/20.

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CELEX:62020CJ0166_SUM: Judgment of the Court (Sixth Chamber) of 8 July 2021.#BB v Lietuvos Respublikos sveikatos apsaugos ministerija.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling – Recognition of professional qualifications – Directive 2005/36/EC – Article 1 and Article 10(b) – Professional qualifications obtained in several Member States – Conditions for obtaining – No formal evidence of qualifications – Articles 45 and 49 TFEU – Workers – Freedom of establishment.#Case C-166/20.

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CELEX:62019CJ0550_SUM: Judgment of the Court (Seventh Chamber) of 24 June 2021.#EV v Obras y Servicios Públicos S.A. and Acciona Agua, S.A.#Reference for a preliminary ruling – Social policy – Directive 1999/70/EC – Framework agreement on fixed-term employment concluded by ETUC, UNICE and CEEP – Clause 5 – Measures to prevent abuse arising from the use of successive fixed-term employment contracts or relationships – Successive fixed-term employment contracts in the construction sector, known as ‘fijos de obra’ – Concept of ‘objective reasons’ justifying the renewal of such contracts – Directive 2001/23/EC – Article 1(1) – Transfer of an undertaking – Article 3(1) – Safeguarding of employees’ rights – Taking over of employment contracts in accordance with the terms of a collective agreement

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CELEX:62020CJ0012_SUM: Judgment of the Court (Fifth Chamber) of 24 June 2021.#DB Netz AG v Bundesrepublik Deutschland.#Reference for a preliminary ruling – Rail transport – International rail freight corridors – Regulation (EU) No 913/2010 – Article 13(1) – Establishment of a one-stop shop for each freight corridor – Article 14 – Nature of the framework for the allocation of the infrastructure capacity on the freight corridor laid down by the executive board – Article 20 – Regulatory bodies – Directive 2012/34/EU – Article 27 – Procedure for submitting applications for infrastructure capacity – Role of infrastructure managers – Articles 56 and 57 – Functions of the regulatory bodies and cooperation between regulatory bodies.#Case C-12/20.

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CELEX:62019CJ0822_SUM: Judgment of the Court (Ninth Chamber) of 3 June 2021.#Direcţia Generală Regională a Finanţelor Publice Braşov and Agenţia Naţională de Administrare Fiscală - Direcţia Generală a Vămilor - Direcţia Regională Vamală Braşov - Biroul Vamal de Interior Sibiu v Flavourstream SRL.#Request for a preliminary ruling from the Curtea de Apel Alba Iulia.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Tariff classification – Tariff subheadings 1702 90 95, 2912 49 00 and 3824 90 92 – Aqueous solution.#Case C-822/19.

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CELEX:62019CJ0591_SUM: Judgment of the Court (First Chamber) of 10 June 2021.#European Commission v Fernando De Esteban Alonso.#Appeal – Civil service – Internal investigation by the European Anti-fraud Office (OLAF) – Forwarding of information by OLAF to the national judicial authorities – Filing of a complaint by the European Commission – Concepts of an official who is ‘referred to by name’ and ‘implicated’ – Failure to inform the interested party – Commission’s right to file a complaint with the national judicial authorities before the conclusion of OLAF’s investigation – Action for damages.#Case C-591/19 P.

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CELEX:62018CJ0499_SUM: Judgment of the Court (First Chamber) of 6 May 2021.#Bayer CropScience AG and Bayer AG v European Commission.#Appeal – Regulation (EC) No 1107/2009 – Articles 4 and 21 – Criteria for approval – Review of approval – Plant protection products – Implementing Regulation (EU) No 485/2013 – Active substances clothianidin and imidacloprid – Seeds treated with plant protection products containing those active substances – Prohibition of non-professional use – Precautionary principle.#Case C-499/18 P.

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CELEX:62020CJ0094_SUM: Judgment of the Court (Fifth Chamber) of 10 June 2021.#Land Oberösterreich v KV.#Request for a preliminary ruling from the Landesgericht Linz.#Reference for a preliminary ruling – Directive 2003/109/EC – Status of third-country nationals who are long-term residents – Article 11 – Right to equal treatment as regards social security, social assistance and social protection – Derogation from the principle of equal treatment in respect of social assistance and social protection – Concept of ‘core benefits’ – Directive 2000/43/EC – Principle of equal treatment between persons irrespective of racial or ethnic origin – Article 2 – Concept of discrimination – Article 21 of the Charter of Fundamental Rights of the European Union – Legislation of a Member State subjecting the

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CELEX:62020TJ0499_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 30 April 2025.#Banco Cooperativo Español, SA v Single Resolution Board.#Economic and monetary union – Banking union – Single Resolution Mechanism for credit institutions and certain investment firms (SRM) – Single Resolution Fund (SRF) – Decision of the SRB on the calculation of the 2016 ex ante contributions – Exclusion of certain liabilities from the calculation of the ex ante contributions – Article 5(1)(a), (b) and (f) of Delegated Regulation (EU) 2015/63 – Plea of illegality – Principle of non-retroactivity – Non-contractual liability – Sufficiently serious breach of a rule of law intended to confer rights on individuals – Unjust enrichment.#Case T-499/20.

maj 8, 2025 0 Comments

CELEX:62023CJ0681: Judgment of the Court (Sixth Chamber) of 8 May 2025.#Mikail Safarbekovich Gutseriev v Council of the European Union.#Appeal – Common foreign and security policy – Restrictive measures adopted in view of the situation in Belarus – Decision 2012/642/CFSP – Regulation (EC) No 765/2006 – Freezing of funds – Restriction on admission to and transit through the territory of the European Union – Inclusion and maintenance of the appellant’s name on the lists of persons, entities and bodies concerned – Criterion of benefit from or support for the Lukashenko regime.#Case C-681/23 P.

maj 8, 2025 0 Comments

CELEX:62023CJ0662: Judgment of the Court (Fifth Chamber) of 8 May 2025.#Staatssecretaris van Justitie en Veiligheid v X.#Reference for a preliminary ruling – Asylum policy – Directive 2013/32/EU – Article 4(1) and point (b) of the third subparagraph of Article 31(3) – Procedures for granting international protection – Extension by the determining authority of the six-month examination period – Large number of applications for international protection lodged simultaneously – Concept – Consideration of other circumstances.#Case C-662/23.

maj 8, 2025 0 Comments

CELEX:62017TO0544_INF:           Ordonnance du Tribunal (huitième chambre) du 22 janvier 2025.#Imabe Ibérica, SA contre Conseil de résolution unique.#Recours en annulation et en indemnité – Politique économique et monétaire – Mécanisme de résolution unique des établissements de crédit et de certaines entreprises d’investissement – Dispositif de résolution à l’égard de Banco Popular Español – Acte non susceptible de recours – Irrecevabilité manifeste.#Affaire T-544/17.

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maj 8, 2025 0 Comments

CELEX:62020CJ0280_SUM: Judgment of the Court (Eighth Chamber) of 3 June 2021.#ZN v Generalno konsulstvo na Republika Bulgaria v grad Valensia, Kralstvo Ispania.#Request for a preliminary ruling from the Sofiyski rayonen sad.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Determination of international jurisdiction of the courts of a Member State – Article 5(1) – Employee residing in a Member State – Contract concluded with a consular representation of that Member State in another Member State – Functions of the employee – No exercise of public powers.#Case C-280/20.

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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