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    1. Sodna praksa Sodišča EU, lastni članki, spremembe davčne zakonodaje....
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    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
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    7. Dogodki Modro Poslovanje

CELEX:62023CJ0798_RES: Judgment of the Court (First Chamber) of 9 October 2025.#Minister for Justice v SH.#Reference for a preliminary ruling – Police and judicial cooperation in criminal matters – Framework Decision 2002/584/JHA – Article 4a(1) – Surrender procedure between Member States – European arrest warrant – Conditions for execution – Grounds for optional non-execution – Mandatory execution – Exceptions – Concept of ‘trial resulting in the decision’ – Additional sentence of police supervision – Breach of the conditions imposed in connection with that supervision – Decision converting police supervision into a custodial sentence – Sentence handed down in absentia.#Case C-798/23.

oktober 9, 2025 0 Comments

CELEX:62024CJ0080: Judgment of the Court (Fourth Chamber) of 9 October 2025.#Zwrotybankowe.pl sp. z o.o. v Powszechna Kasa Oszczędności Bank Polski S.A.#Reference for a preliminary ruling – Credit agreements for consumers – Directive 2008/48/EC – Article 22(2) – Imperative nature of that directive – Assignment to a third party by a consumer of his or her claim against a bank – Directive 93/13/EEC – Article 6(1) – Article 7(1) – Unfair terms in consumer contracts – Examination by a national court of its own motion of the unfairness of the terms in a claim assignment agreement which is not subject to an ongoing dispute before that court.#Case C-80/24.

oktober 9, 2025 0 Comments

CELEX:62024CJ0540: Judgment of the Court (First Chamber) of 9 October 2025.#Cabris lnvestments Ltd v Revetas Capital Advisors LLP.#Reference for a preliminary ruling – Jurisdiction and the enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Scope – Article 25 – Agreement conferring jurisdiction – Parties to a contract established in the same third State – Jurisdiction of the courts of a Member State to settle disputes arising from that contract – International element – Consequences of the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union.#Case C-540/24.

oktober 9, 2025 0 Comments

CELEX:62024CJ0416: Judgment of the Court (First Chamber) of 9 October 2025.#On Air Media Professionals SRL v Agenția pentru Întreprinderi Mici şi Mijlocii Iași.#Reference for a preliminary ruling – State aid – Regulation (EU) No 651/2014 – Exemption for certain categories of aid compatible with the internal market – Translation error in the Romanian language version of that regulation – Legal effects of the regulation correcting that error – Possibility of recovering aid that was granted before the correction in compliance with the conditions set out in the version of the regulation containing the translation error – Protection of legitimate expectations – Legal certainty.#Case C-416/24.

oktober 9, 2025 0 Comments

CELEX:62024CC0386: Opinion of Advocate General Emiliou delivered on 9 October 2025.###

oktober 9, 2025 0 Comments

CELEX:62024CJ0551: Judgment of the Court (Eighth Chamber) of 9 October 2025.#Deutsche Lufthansa AG v AirHelp Germany GmbH.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Second indent of Article 7(1)(b) – Special jurisdiction in matters relating to a contract – Determination of the court with jurisdiction – Contract of carriage by air concluded between a consumer and a trader – Passenger’s claim for compensation arising from a delayed flight – Assignment of that claim to a collection agency – Claim for compensation brought by the assignee against the air carrier before the court for the place of the aircraft’s departure – Place of performance of the obligation in question – Place in a Member State where, under the contract of car

oktober 9, 2025 0 Comments

CELEX:62024CJ0416_RES: Judgment of the Court (First Chamber) of 9 October 2025.#On Air Media Professionals SRL v Agenția pentru Întreprinderi Mici şi Mijlocii Iași.#Reference for a preliminary ruling – State aid – Regulation (EU) No 651/2014 – Exemption for certain categories of aid compatible with the internal market – Translation error in the Romanian language version of that regulation – Legal effects of the regulation correcting that error – Possibility of recovering aid that was granted before the correction in compliance with the conditions set out in the version of the regulation containing the translation error – Protection of legitimate expectations – Legal certainty.#Case C-416/24.

oktober 9, 2025 0 Comments

CELEX:62024CC0589: Opinion of Advocate General Szpunar delivered on 9 October 2025.###

oktober 9, 2025 0 Comments

CELEX:62024CJ0101: Judgment of the Court (First Chamber) of 9 October 2025.#Finanzamt Hamburg-Altona v XYRALITY GmbH.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 28 – Taking part in a supply of services – Articles 44 and 45 – Place of supply of services – Article 203 – VAT entered on an invoice – Electronically supplied services – App store – ‘In-app’ purchases.#Case C-101/24.

oktober 9, 2025 0 Comments

CELEX:62024CJ0110: Judgment of the Court (Sixth Chamber) of 9 October 2025.#Sindicat de Treballadores i Treballadors de les Administracions i els Serveis Publics (STAS - IV) v Valenciana D’ Estrategies i Recursos per a la Sostenibilitat Ambiental SA (VAERSA).#Reference for a preliminary ruling – Social policy – Directive 2003/88/EC – Organisation of working time – Point 1 of Article 2 – Concept of ‘working time’ – Works to improve protected natural areas – Time spent by workers travelling between a fixed point of departure and natural areas – Inclusion of that travelling time in the working time of those workers.#Case C-110/24.

oktober 9, 2025 0 Comments

CELEX:62024CJ0315: Judgment of the Court (Eighth Chamber) of 9 October 2025.#Nestlé Sverige AB v Miljönämnden i Helsingborgs kommun.#Reference for a preliminary ruling – Food safety – Regulation (EU) No 1169/2011 – Provision of food information to consumers – Delegated Regulation (EU) 2016/128 – Food for special medical purposes – Specific information requirements – Mandatory nutrition declaration – Article 5(2)(g) – Additional mandatory particulars – Article 6(2) – Prohibition of the repetition on the labelling of information contained in the mandatory nutrition declaration.#Case C-315/24.

oktober 9, 2025 0 Comments

CELEX:62024CC0519: Opinion of Advocate General Ćapeta delivered on 9 October 2025.###

oktober 9, 2025 0 Comments

CELEX:62024CC0418: Opinion of Advocate General Norkus delivered on 9 October 2025.###

oktober 9, 2025 0 Comments

Generalni direktor Finančne uprave na obisku pri evropski glavni tožilki v Luksemburgu

oktober 9, 2025 0 Comments

Obvezna uporaba sistema CATCH pri uvozu, izvozu in ponovnem izvozu ribiških proizvodov, od 10. januarja 2026 dalje

oktober 9, 2025 0 Comments

Plačilo davka – opozorilo glede preverjanja prejemnika, 9. 10. 2025

Pri izvajanju plačilnih transakcij se od 9. 10. 2025 izvaja tudi obvezno preverjanje prejemnika plačila ((Verification of Payee – VoP), s katerim se preverja, ali se naziv oziroma ime prejemnika plačila ujema z IBAN-om prejemnika plačila.  

Če pri plačilu davka prejmete opozorilo, da so podatki o nazivu prejemnika in IBAN-u prejemnika plačila neusklajeni, preverite in uskladite podatke na plačilnem nalogu s podatki, določenimi za plačilo na aktu Finančne uprave Republike Slovenije, s katerim je bila obveznost določena, oziroma s podatki, ki so za račun, na katerega plačujete, določeni v Registru proračunskih uporabnikov (Iskalnik po podračunih). Pri plačilu davka uporabite dolgi naziv prejemnika plačila.

 

oktober 9, 2025 0 Comments

Plačilo davka – opozorilo glede preverjanja prejemnika, 9. 10. 2025

Pri izvajanju plačilnih transakcij se od 9. 10. 2025 izvaja tudi obvezno preverjanje prejemnika plačila ((Verification of Payee – VoP), s katerim se preverja, ali se naziv oziroma ime prejemnika plačila ujema z IBAN-om prejemnika plačila.  

Če pri plačilu davka prejmete opozorilo, da so podatki o nazivu prejemnika in IBAN-u prejemnika plačila neusklajeni, preverite in uskladite podatke na plačilnem nalogu s podatki, določenimi za plačilo na aktu Finančne uprave Republike Slovenije, s katerim je bila obveznost določena, oziroma s podatki, ki so za račun, na katerega plačujete, določeni v Registru proračunskih uporabnikov (Iskalnik po podračunih). Pri plačilu davka uporabite dolgi naziv prejemnika plačila.

 

oktober 9, 2025 0 Comments

Plačilo davka – opozorilo glede preverjanja prejemnika, 9. 10. 2025

Pri izvajanju plačilnih transakcij se od 9. 10. 2025 izvaja tudi obvezno preverjanje prejemnika plačila ((Verification of Payee – VoP), s katerim se preverja, ali se naziv oziroma ime prejemnika plačila ujema z IBAN-om prejemnika plačila.  

Če pri plačilu davka prejmete opozorilo, da so podatki o nazivu prejemnika in IBAN-u prejemnika plačila neusklajeni, preverite in uskladite podatke na plačilnem nalogu s podatki, določenimi za plačilo na aktu Finančne uprave Republike Slovenije, s katerim je bila obveznost določena, oziroma s podatki, ki so za račun, na katerega plačujete, določeni v Registru proračunskih uporabnikov (Iskalnik po podračunih). Pri plačilu davka uporabite dolgi naziv prejemnika plačila.

 

oktober 9, 2025 0 Comments

Plačilo davka – opozorilo glede preverjanja prejemnika, 9. 10. 2025

Pri izvajanju plačilnih transakcij se od 9. 10. 2025 izvaja tudi obvezno preverjanje prejemnika plačila ((Verification of Payee – VoP), s katerim se preverja, ali se naziv oziroma ime prejemnika plačila ujema z IBAN-om prejemnika plačila.  

Če pri plačilu davka prejmete opozorilo, da so podatki o nazivu prejemnika in IBAN-u prejemnika plačila neusklajeni, preverite in uskladite podatke na plačilnem nalogu s podatki, določenimi za plačilo na aktu Finančne uprave Republike Slovenije, s katerim je bila obveznost določena, oziroma s podatki, ki so za račun, na katerega plačujete, določeni v Registru proračunskih uporabnikov (Iskalnik po podračunih). Pri plačilu davka uporabite dolgi naziv prejemnika plačila.

 

oktober 9, 2025 0 Comments

Plačilo davka – opozorilo glede preverjanja prejemnika, 9. 10. 2025

Pri izvajanju plačilnih transakcij se od 9. 10. 2025 izvaja tudi obvezno preverjanje prejemnika plačila ((Verification of Payee – VoP), s katerim se preverja, ali se naziv oziroma ime prejemnika plačila ujema z IBAN-om prejemnika plačila.  

Če pri plačilu davka prejmete opozorilo, da so podatki o nazivu prejemnika in IBAN-u prejemnika plačila neusklajeni, preverite in uskladite podatke na plačilnem nalogu s podatki, določenimi za plačilo na aktu Finančne uprave Republike Slovenije, s katerim je bila obveznost določena, oziroma s podatki, ki so za račun, na katerega plačujete, določeni v Registru proračunskih uporabnikov (Iskalnik po podračunih). Pri plačilu davka uporabite dolgi naziv prejemnika plačila.

 

oktober 9, 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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