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CELEX:62023CJ0198: Judgment of the Court (Seventh Chamber) of 8 May 2025.#European Commission v Republic of Bulgaria.#Case C-198/23.

maj 9, 2025 0 Comments

CELEX:62018CJ0572_SUM: Judgment of the Court (Fourth Chamber) of 22 April 2021.#thyssenkrupp Electrical Steel GmbH and thyssenkrupp Electrical Steel Ugo v European Commission.#Appeal – Customs union – Regulation (EU) No 952/2013 – Article 211(6) – Authorisation for inward processing of certain grain-oriented electrical steel products – Risk of adverse effect on the essential interests of EU producers – Examination of the economic conditions – Implementing Regulation (EU) 2015/2447 – Article 259 – European Commission’s conclusion on the economic conditions – Article 263 TFEU – Act not open to challenge.#Case C-572/18 P.

maj 9, 2025 0 Comments

CELEX:62019CJ0593_SUM: Judgment of the Court (Fifth Chamber) of 15 April 2021.#SK Telecom Co. Ltd. v Finanzamt Graz-Stadt.#Request for a preliminary ruling from the Bundesfinanzgericht, Außenstelle Graz.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Determination of the place of supply of telecommunications services – Roaming of third-country nationals on mobile communications networks within the European Union – Point (b) of the first paragraph of Article 59a – Option for Member States to transfer the place of supply of telecommunications services to their territory.#Case C-593/19.

maj 9, 2025 0 Comments

CELEX:62019CJ0846_SUM: Judgment of the Court (Third Chamber) of 15 April 2021.#EQ v Administration de l'Enregistrement, des Domaines et de la TVA.#Request for a preliminary ruling from the Tribunal d'arrondissement.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Economic activity – Supply of services for consideration – Article 2(1)(c) and Article 9(1) – Exemptions – Article 132(1)(g) – Supply of services closely linked to welfare and social security work – Services performed by a lawyer under powers of representation for the protection of adults lacking legal capacity – Body recognised as being devoted to social wellbeing.#Case C-846/19.

maj 9, 2025 0 Comments

CELEX:62017TO0554_INF:           Ordonnance du Tribunal (huitième chambre) du 22 janvier 2025.#Ramón González Calvet et Joan González Calvet 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-554/17.

This document does not exist in English.
maj 9, 2025 0 Comments

CELEX:62019CJ0480_SUM: Judgment of the Court (Second Chamber) of 29 April 2021.#Proceedings brought by E.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Income tax – Income from capital – Income distributed by a resident undertaking for collective investment in transferable securities (UCITS) constituted in accordance with contract law – Income distributed by a UCITS established in another Member State and constituted in accordance with statute – Difference in treatment – Article 65 TFEU – Objectively comparable situations.#Case C-480/19.

maj 9, 2025 0 Comments

CELEX:62017TO0545_INF:           Ordonnance du Tribunal (huitième chambre) du 22 janvier 2025.#Afectados Banco Popular 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-545/17.

This document does not exist in English.
maj 9, 2025 0 Comments

CELEX:62019CJ0703_SUM: Judgment of the Court (First Chamber) of 22 April 2021.#J.K. v Dyrektor Izby Administracji Skarbowej w Katowicach.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98(2) – Option for Member States to apply one or two reduced VAT rates to certain supplies of goods and services – Classification of a commercial activity as ‘provision of services’ – Annex III, point 12a – Implementing regulation (EU) No 282/2011 – Article 6 – Concept of ‘restaurant and catering services’ – Meals ready for immediate consumption on the vendor’s premises or in a catering area – Meals ready for immediate consumption to be taken away.#Case C-703/19.

maj 9, 2025 0 Comments

CELEX:62020CJ0182_SUM: Judgment of the Court (Eighth Chamber) of 3 June 2021.#BE and DT v Administraţia Judeţeană a Finanţelor Publice Suceava and Others.#Request for a preliminary ruling from the Curtea de Apel Suceava.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Right to deduct – Adjustment of deductions – Insolvency proceedings – National legislation providing for automatic refusal to allow deduction of VAT in respect of taxable transactions that occurred prior to the initiation of those proceedings.#Case C-182/20.

maj 9, 2025 0 Comments

CELEX:62019CJ0485_SUM: Judgment of the Court (First Chamber) of 22 April 2021.#LH v Profi Credit Slovakia s.r.o.#Request for a preliminary ruling from the Krajský súd v Prešove.#Reference for a preliminary ruling – Consumer protection – Directive 2008/48/EC – Credit agreements for consumers – Directive 93/13/EEC – Unfair contract terms – Payment made under an unlawful term – Unjust enrichment of the lender – Right to restitution time-barred – Principles of Union law – Principle of effectiveness – Article 10(2) of Directive 2008/48 – Information to be included in a credit agreement – Elimination of certain national requirements on the basis of the case-law of the Court – Interpretation of the old version of the national legislation in accordance with that case-law – Temporal effects.#Case C

maj 9, 2025 0 Comments

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
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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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