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    1. Izvajanje storitev Računovodenja v Mreži Modro Poslovanje
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    3. Pridružite se Svetovalcem in Izvajalcem mreže modro poslovanje
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    5. Želim analizo skladnosti poslovanja podjetij - 001MMP
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    7. Dogodki Modro Poslovanje

VSRS Sklep Cp 21/2024

Po presoji Vrhovnega sodišča izvedenci kot strokovni pomočniki sodišča (in ne stranke postopka) niso podvrženi sistemu prekluzij, zato se tudi prepoved pritožbenih novot iz prvega odstavka 337. člena Zakona o pravdnem postopku (ZPP) nanje ne razteza. To izhaja že iz jezikovne razlage prvega odstavka 286. člena ZPP, v kateri je zakonodajalec izrecno naslovil stranke: "Stranka mora najkasneje na prvem naroku za glavno obravnavo navesti vsa dejstva, ki so potrebna za utemeljitev njenih predlogov, […]." Isti pomen izhaja tudi iz namenske razlage. Smoter ureditve prekluzij v pravdnem postopku je namreč, da se od strank (in predvsem odvetnikov kot njihovih pooblaščencev) dosežeta pričakovana skrbnost in trud, ki naj (so)prispevata h koncentraciji in pospešitvi postopka. Poseg v pravico do izjavljanja iz 22. člena Ustave RS ene stranke namreč upravičuje pravica do sojenja v razumnem roku iz prvega odstavka 23. člena Ustave RS nasprotne stranke. Ščiti torej stranko pred...
marec 21, 2025 0 Comments

UPRS Sodba I U 1494/2022-____

Za obdavčitev v primeru daril, volil, izročilnih pogodb, pogodb o dosmrtnem preživljanju in o preužitku je v zakonu podana podlaga. Ni pa v ZDDD po presoji sodišča splošne pravne podlage za obdavčitev vseh neodplačnih transakcij, kot trdi toženka. Tudi določilo iz prvega odstavka 4. člena ZDDD, ki ga toženka citira, predstavlja, kot izhaja že iz njegovega naslova, posebno določbo v primeru razdelitve solastnine, zato po presoji sodišča na njegovi podlagi ni mogoče utemeljevati obdavčitve neodplačnih transakcij na splošno.
marec 21, 2025 0 Comments

Finančna uprava na eDavkih omogoča vpogled v dohodke iz tujine in dohodke slovenskih izplačevalcev

marec 21, 2025 0 Comments

CELEX:32023D1093R(01)

The corrigendum does not concern the English version.
marec 21, 2025 0 Comments

CELEX:32024D1809R(01)

The corrigendum does not concern the English version.
marec 21, 2025 0 Comments

CELEX:32025R0535: Regulation (EU) 2025/535 of the European Parliament and of the Council of 18 March 2025 establishing the Reform and Growth Facility for the Republic of Moldova

marec 21, 2025 0 Comments

CELEX:32025D0542: Council Decision (EU) 2025/542 of 18 March 2025 establishing the position to be taken on behalf of the European Union regarding the decision of the Participants to the Sector Understanding on Export Credits for Civil Aircraft contained in Annex III to the Arrangement on Officially Supported Export Credits on amendments to that Sector Understanding

marec 21, 2025 0 Comments

CELEX:32025D0539: Council Implementing Decision (EU) 2025/539 of 18 March 2025 authorising Estonia to apply a special measure derogating from Article 26(1), point (a), and Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax

marec 21, 2025 0 Comments

CELEX:62022CJ0501_SUM: Judgment of the Court (Fifth Chamber) of 29 June 2023.#Association interprofessionnelle des fruits et légumes frais (Interfel) v Ministre de l’Agriculture et de la Souveraineté alimentaire.#Requests for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Agriculture and fisheries – Common organisation of the markets – Regulation (EU) No 1308/2013 – Article 164(1) and (4) – Marketing standards – Extension of an inter-trade agreement – Agreement providing for stricter rules than European Union rules.#Joined Cases C-501/22 to C-504/22.

marec 20, 2025 0 Comments

CELEX:62022CJ0220_SUM: Judgment of the Court (Sixth Chamber) of 29 June 2023.#European Commission v Portuguese Republic.#Failure of a Member State to fulfil obligations – Environment – Directive 2008/50/EC – Ambient air quality – Systematic and persistent exceedance of the annual limit value for nitrogen dioxide (ΝΟ2) – Appropriate measures – As short an exceedance period as possible.#Case C-220/22.

marec 20, 2025 0 Comments

CELEX:62021CJ0071_SUM: Judgment of the Court (Sixth Chamber) of 14 September 2023.#KT v Sofiyska gradska prokuratura.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Agreement on the surrender procedure between, on the one hand, the Member States of the European Union and, on the other hand, the Republic of Iceland and the Kingdom of Norway – Article 1(3) – Fundamental rights – Refusal by a Member State to execute an arrest warrant issued by the Kingdom of Norway – Issuing of a new arrest warrant by the Kingdom of Norway against the same person for the same acts – Examination by another Member State – Taking into account of the refusal to execute the first arrest warrant.#Case C-71/21.

marec 20, 2025 0 Comments

CELEX:62022CJ0453_SUM: Judgment of the Court (Eighth Chamber) of 7 September 2023.#Michael Schütte v Finanzamt Brilon.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Principle of VAT neutrality – Principle of effectiveness – VAT rate set too high on a purchase invoice – Reimbursement of the overpaid tax – Direct action against the tax authorities – Effect of the risk of a double reimbursement of the same VAT.#Case C-453/22.

marec 20, 2025 0 Comments

CELEX:62023CO0163: Order of the Court (Ninth Chamber) of 6 March 2025.#Governo Italiano v UX.#Request for a preliminary ruling from the Giudice di pace di Bologna.#Case C-163/23.

marec 20, 2025 0 Comments

CELEX:62023TJ0281: Judgment of the General Court (Fifth Chamber) of 19 March 2025.#Dana Astra IOOO v Council of the European Union.#Common foreign and security policy – Restrictive measures taken in view of the situation in Belarus and the involvement of Belarus in the Russian aggression against Ukraine – Freezing of funds – Lists of persons, entities and bodies subject to the freezing of funds and economic resources – Maintenance of the applicant’s name on the lists – Action for annulment – Time limit for bringing proceedings – Point from which time starts to run – Inadmissibility – Error of assessment.#Case T-281/23.

marec 20, 2025 0 Comments

CELEX:62022TJ0356_RES: Judgment of the General Court (Seventh Chamber, Extended Composition) of 19 March 2025 (Extracts).#LG Chem, Ltd. v European Commission.#Dumping – Import of superabsorbent polymers originating in the Republic of Korea – Regulation (EU) 2022/547 – Definitive anti-dumping duty – Article 3(2), (3), (5), (6) and (7) of Regulation (EU) 2016/1036 – Article 9(4) of Regulation 2016/1036 – Determination of injury – Examination of the effect of the imports on prices for like products sold on the EU market – Analysis of price undercutting – Application of the product control number method – Causal link – Attribution and non-attribution analysis – Other known factors – Amount of anti-dumping duty – Rights of the defence – Principle of sound administration.#Case T-356/22.

marec 20, 2025 0 Comments

CELEX:62021CJ0772_SUM: Judgment of the Court (Fifth Chamber) of 20 April 2023.#UAB 'Brink's Lithuania' v Lietuvos bankas.#Reference for a preliminary ruling – Protection of the euro against counterfeiting – Regulation (EC) No 1338/2001 – Article 6(1) – Payment service providers engaged in the processing of banknotes and their distribution to the public – Decision ECB/2010/14 – Article 6(2) – Detection of unfit euro banknotes – Automated fitness checking of banknotes – Minimum standards published on the website of the European Central Bank (ECB) and amended from time to time – Personal scope – Extent of cash handlers’ obligations – Binding force – Principle of legal certainty.#Case C-772/21.

marec 20, 2025 0 Comments

CELEX:62024CJ0116: Judgment of the Court (Sixth Chamber) of 20 March 2025.#Porcellino Grasso SRL v Ministerul Agriculturii şi Dezvoltării Rurale and Others.#Reference for a preliminary ruling – Common agricultural policy – European Agricultural Fund for Rural Development (EAFRD) funding – National Rural Development Programme 2007-2013 – Rural development measure – Animal welfare payments – Calculation errors – Reduction of those payments by national authorities without waiting for a definitive decision by the European Commission – Impact of the expiry of the prescribed deadline for amending that programme, and Commission decisions approving or amending that programme – No contradiction between a judgment of the Court of Justice and a judgment of the General Court of the European Union – Li

marec 20, 2025 0 Comments

CELEX:62024CJ0061: Judgment of the Court (Third Chamber) of 20 March 2025.#DL v PQ.#Reference for a preliminary ruling – Area of freedom, security and justice – Judicial cooperation in civil matters – Enhanced cooperation in the area of the law applicable to divorce and legal separation – Regulation (EU) No 1259/2010 – Article 8(a) and (b) – Concept of ‘habitual residence’ of the spouses – Status of diplomatic agent of one of the spouses – Vienna Convention on Diplomatic Relations.#Case C-61/24.

marec 20, 2025 0 Comments

CELEX:62023CJ0365: Judgment of the Court (Fifth Chamber) of 20 March 2025.#SIA "A" v C and Others.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Scope – Article 2(b) – Article 3(1) – Article 4(2) – Article 5 – Article 6(1) – Article 8a – Pre-formulated standard contract – Contract between a supplier providing services for development and career support for sportspersons and a ‘rising star’ sportsman of minor age represented by his parents – Term establishing the obligation to pay to that supplier remuneration equal to 10% of the income received by that sportsman over the following 15 years – Charter of Fundamental Rights of the European Union – Articles 17 and 24 – Right to property – Rights of the child.#Case C-365/23.

marec 20, 2025 0 Comments

CELEX:62023CJ0480: Judgment of the Court (Seventh Chamber) of 20 March 2025.#European Commission v Republic of Bulgaria.#Failure of a Member State to fulfil obligations – Article 258 TFEU – Promotion of clean and energy-efficient road transport vehicles – Directive (EU) 2019/1161 – Failure to transpose and to notify the transposition measures – Article 260(3) TFEU – Application for an order to pay a lump sum.#Case C-480/23.

marec 20, 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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