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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
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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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    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:62025CJ0191: Judgment of the Court (Third Chamber) of 30 April 2026.#Wenzel Logistics GmbH v Mercedes-Benz Group AG.#Reference for a preliminary ruling – Competition – Article 101 TFEU – Agreements, decisions and concerted practices – Directive 2014/104/EU – Article 3(2) – Right to full compensation for harm caused by a cartel – Payment of interest – Article 22(2) – Temporal application of national transposition provisions – Determination of the date from which interest is due – Time when the harm occurred in the case of the acquisition of goods at inflated prices.#Case C-191/25.

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CELEX:62024TJ0494_INF: Judgment of the General Court (Second Chamber) of 22 April 2026.#Emmanouil Peponis v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU figurative mark CRETE HOMES REAL ESTATE CRETE PROPERTY and CONSTRUCTION CONSULTANTS SINCE 1990 – Relative ground for refusal – Consent of the proprietor of the trade mark – Article 52(1)(b) of Regulation (EC) No 40/94 – Article 8(3) of Regulation No 40/94 – Obligation to state reasons – Article 94(1) and Article 95(1) of Regulation (EU) 2017/1001.#Case T-494/24.

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CELEX:62025TO0158_INF: Order of the General Court (Fourth Chamber) of 18 February 2026.#Fédération européenne d'associations et d'industries pharmaceutiques (EFPIA) v European Parliament and Council of the European Union.#Action for annulment – Environment – Urban wastewater treatment – Articles 1, 2, 9, 10 and 30 of, and Annex III to, Directive (EU) 2024/3019 – Extended producer responsibility for medicinal products for human use and cosmetic products – Standing to bring proceedings – Lack of individual concern – Inadmissibility.#Case T-158/25.

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CELEX:62025CC0157:           Conclusions de l'avocat général M. A. Biondi, présentées le 30 avril 2026.###

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CELEX:62025TJ0326_INF: Judgment of the General Court (Sixth Chamber) of 11 March 2026.#Kiss Nail Products, Inc. v European Union Intellectual Property Office.#EU trade mark – Application for the EU word mark IMPRESS – Absolute ground for refusal – Lack of distinctive character – Article 7(1)(b) of Regulation (EU) 2017/1001 – Legal certainty – Equal treatment – Principle of sound administration.#Case T-326/25.

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CELEX:62024CJ0127: Judgment of the Court (First Chamber) of 30 April 2026.#Gesellschaft für musikalische Aufführungs- und mechanische Vervielfältigungsrechte eV (GEMA) v VHC 2 Seniorenresidenz und Pflegeheim gGmbH.#Reference for a preliminary ruling – Intellectual property – Copyright and related rights – Directive 2001/29/EC – Article 3(1) – Communication to the public – Concept – Retransmission of a signal via a cable network of a retirement home – Specific technical means – New public.#Case C-127/24.

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CELEX:62025CJ0301: Judgment of the Court (First Chamber) of 30 April 2026.#Lidl Italia Srl v Autorità Garante della Concorrenza e del Mercato (AGCM).#Reference for a preliminary ruling – Consumer protection – Unfair business-to-consumer commercial practices – Directive 2005/29/EC – Scope – Relationship between the provisions of that directive and other EU rules regulating specific aspects of unfair commercial practices – Article 3(4) – Unfair food information practices – Regulation (EU) No 1169/2011 – Whether there is a conflict – Complementary nature of systems of protection.#Case C-301/25.

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CELEX:62024CJ0665_SUM: Judgment of the Court (Seventh Chamber) of 11 December 2025.#Staatssecretaris Jeugd, Preventie en Sport v Diamond Flavours BV and UEG Holland BV.#Request for a preliminary ruling from the College van Beroep voor het bedrijfsleven.#Reference for a preliminary ruling – Directive 2014/40/EU – Article 2(40) – Concept of ‘placing on the market’ – Article 23(2) and (3) – Checks on the implementation of Directive 2014/40 – Objective of ensuring a high level of health protection – Approximation of laws – Manufacture, presentation and sale of tobacco products – Supply of refill containers for electronic cigarettes displaying an incorrect indication of the nicotine content on their packaging by a distributor of tobacco and related products to a retail outlet – Fine imposed on

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CELEX:62025CJ0031: Judgment of the Court (Tenth Chamber) of 30 April 2026.#Yavor Markov v European Commission.#Appeal – Civil service – Recruitment – Competition EPSO/AD/383/21 – Decision not to include the appellant on the reserve list – Legal framework applicable to a competition – Arrangements for and duration of the oral presentation test – Legitimate expectations – Article 1(1) of Annex III to the Staff Regulations – Principle of good administration – General rules governing Open Competitions – Code of good administrative behaviour for staff of the European Commission in their relations with the public – European Parliament resolution for an open, efficient and independent European Union administration – Action for annulment and for compensation.#Case C-31/25 P.

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CELEX:62024CJ0570_SUM: Judgment of the Court (Seventh Chamber) of 20 November 2025.#Transilvania Master Insolv IPURL, en tant d’administrateur judiciaire d’ Ecoserv SRL v Direcţia Generală Regională a Finanţelor Publice Cluj and Others.#Request for a preliminary ruling from the Curtea de Apel Cluj.#Reference for a preliminary ruling – Excise duties – Directive 2008/118/EC – Article 8(1)(a)(i) and (2) – Person liable to pay excise duty – Quantity of ethyl alcohol missing from a company’s business assets – Managing director of a company guilty of embezzlement and of a failure to make entries in the accounts – Determination of the person liable to pay excise duty – More than one person liable – Effect of a judgment of a criminal court delivered in respect of civil matters, finding the managin

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CELEX:62025TJ0056_INF:           Arrêt du Tribunal (neuvième chambre) du 22 avril 2026.#Rose Bikes GmbH contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Demande de marque de l’Union européenne verbale ROSE – Motif absolu de refus – Caractère descriptif – Article 7, paragraphe 1, sous c), du règlement (UE) 2017/1001 – Caractéristiques objectives et inhérentes à la nature des produits et des services – Rapport suffisamment direct et concret.#Affaire T-56/25.

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CELEX:62024TJ0643_SUM: Judgment of the General Court (Chamber giving preliminary rulings) of 11 February 2026.#Centrul Român pentru Administrarea Drepturilor Artiștilor Interpreți (Credidam) v Cristian General Serv SRL.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling – Taxation – Common system of value added tax – Taxable transactions – Concept of ‘supply of services for consideration’ – Article 2(1)(c), Article 24(1) and Article 25(a) and (c) of Directive 2006/112/EC – Taxable amount – Concept of ‘consideration’ – Article 73 and point (a) of the first paragraph of Article 78 of Directive 2006/112 – Holders of related rights – Communication of phonograms and audiovisual programmes without a licence – Remuneration paid to the collective

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CELEX:62024CJ0144_SUM: Judgment of the Court (Fifth Chamber) of 22 January 2026.#European Commission v Hungary.#Failure of a Member State to fulfil obligations – Freedom of establishment – National legislation establishing reference prices for certain basic construction materials below market prices – Obligation to pay an ‘additional mining fee’ corresponding to 90% of the difference between the reference price and the selling price – Measure mainly affecting undertakings held by companies established in other Member States – No justification – Procedure for the provision of information in the field of technical standards and regulations and of rules on Information Society services – Directive (EU) 2015/1535 – Article 1(1)(d) – Concept of ‘other requirements’.#Case C-144/24.

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CELEX:62025CJ0030: Judgment of the Court (Third Chamber) of 30 April 2026.#Auditeur du travail and Others v FR.#Reference for a preliminary ruling – Protocol (No 7) on the privileges and immunities of the European Union – Article 10 – Member of the European Economic and Social Committee (EESC) – Waiver of immunity – Member whose immunity has been waived in the context of legal proceedings for criminal offences – Appointment for a new parliamentary term – No need for a further waiver of immunity for the same facts.#Case C-30/25.

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CELEX:62024CJ0544: Judgment of the Court (First Chamber) of 30 April 2026.#,,Nekilnojamojo turto valdymas“ BUAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Article 49(3) of the Charter of Fundamental Rights of the European Union – Obligations deemed necessary to ensure the correct collection of VAT and to prevent fraud – National legislation providing for a set of rules in respect of default interest relating to VAT arrears – Charging of default interest – Principle of proportionality.#Case C-544/24.

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CELEX:62024CJ0133_RES: Judgment of the Court (Fifth Chamber) of 30 April 2026.#CD Tondela – Futebol, SAD and Others v Autoridade da Concorrência.#Reference for a preliminary ruling – Competition – Professional football – No-poach-of-players agreement, concluded by a national sports association and a group of clubs following the suspension of the 2019/2020 sporting season due to the COVID-19 pandemic – Article 101(1) TFEU – Restriction of competition by object or by effect – Labour market – Recruitment of players by clubs – Unilateral termination of employment contract by players – Expiration of employment contract – Content of the agreement – Economic and legal context surrounding the agreement – Competition-related objective aims of the agreement – Whether justified – Conditions – Pursuit

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CELEX:62024CC0906: Opinion of Advocate General Ćapeta delivered on 30 April 2026.###

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CELEX:62025CC0274: Opinion of Advocate General Campos Sánchez-Bordona delivered on 30 April 2026.###

maj 1, 2026 0 Comments

CELEX:62024CJ0436_SUM: Judgment of the Court (Ninth Chamber) of 5 March 2026.#Skatteverket v Lyko Operations AB.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 30a – Supply of goods – Concept of ‘voucher’ – Classification – Customer loyalty programme in the form of points awarded on the basis of previous purchases – Points which may be redeemed for products of low value.#Case C-436/24.

maj 1, 2026 0 Comments

CELEX:62025CJ0115: Judgment of the Court (Seventh Chamber) of 30 April 2026.#Stappert Magyarország Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Common commercial policy – Anti-dumping duties – Imposition of definitive safeguard measures in respect of imports of certain steel products – Import of stainless steel products originating in Taiwan – Two valid order numbers – Exhaustion of one of two tariff-rate quotas – Cumulative imposition of anti-dumping duties and additional duties.#Case C-115/25.

maj 1, 2026 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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