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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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    7. Dogodki Modro Poslovanje

CELEX:62022CJ0238_SUM: Judgment of the Court (Eighth Chamber) of 26 October 2023.#FW v LATAM Airlines Group SA.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Article 2(j) – Article 3 – Article 4(3) – Compensation of air passengers in the event of denied boarding – Passenger informed in advance that boarding would be denied – No obligation for the passenger to present him or herself for boarding – Article 5(1)(c) – Exceptions to the right to compensation in the event of a flight cancellation – Inapplicability of those exceptions in the event of a pre-emptive denial of boarding.#Case C-238/22.

marec 14, 2025 0 Comments

CELEX:62022CJ0319_SUM: Judgment of the Court (Third Chamber) of 9 November 2023.#Gesamtverband Autoteile-Handel e.V. v Scania CV AB.#Reference for a preliminary ruling – Market for motor vehicle repair and maintenance information services – Regulation (EU) 2018/858 – Approval and market surveillance of repair and maintenance information services for motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles – Article 61(1) and (2) – Annex X, point 6.1 – Independent operators – Information ‘easily accessible in the form of machine-readable and electronically readable data sets’ – Regulation (EU) 2016/679 – Article 6(1)(c) – Processing of personal data – Legal obligation on car manufacturers to make vehicle identification numbers (VI

marec 14, 2025 0 Comments

CELEX:62021CJ0558_SUM: Judgment of the Court (Fourth Chamber) of 9 November 2023.#Global Silicones Council and Others v European Commission.#Appeal – Regulation (EC) No 1907/2006 (REACH Regulation) – Registration, evaluation, authorisation and restriction of chemicals – Annex XVII – Updating – Restrictions on the manufacture, placing on the market and use of certain dangerous substances, mixtures and articles – Restrictions concerning octamethylcyclotetrasiloxane (D4) and decamethylcyclopentasiloxane (D5) – Persistent, bioaccumulative and toxic substances – Very persistent and very bioaccumulative substances – Unacceptable risks.#Case C-558/21 P.

marec 14, 2025 0 Comments

CELEX:62021CJ0559_SUM: Judgment of the Court (Fourth Chamber) of 9 November 2023.#Global Silicones Council and Others v European Chemicals Agency.#Appeal – Establishment of a list of substances identified for eventual inclusion in Annex XIV to Regulation (EC) No 1907/2006 (REACH Regulation) – Entry of octamethylcyclotetrasiloxane (D4), decamethylcyclopentasiloxane (D5) and dodecamethylcyclohexasiloxane (D6) in that list – Persistent, bioaccumulative and toxic substances – Very persistent and very bioaccumulative substances – Bioaccumulation – Bioconcentration factor – Organo-metals.#Case C-559/21 P.

marec 14, 2025 0 Comments

CELEX:62022CJ0477_SUM: Judgment of the Court (Third Chamber) of 9 November 2023.#ARST SpA – Azienda regionale sarda trasporti v TR and Others.#Reference for a preliminary ruling – Road transport – Harmonisation of certain social legislation – Regulation (EC) No 561/2006 – Article 3(a) – Concept of ‘route covered by the service in question [not exceeding] 50 km’ – Carriage by road by vehicles used for the carriage of passengers on regular services – Route covered by the service in question not exceeding 50 km – Non-application of Regulation No 561/2006 – Mixed-use vehicles – Article 4(e) and (j) – Concepts of ‘other work’ and ‘driving time’ – Article 6(3) and (5) – Total driving time over two consecutive weeks – Time spent driving a vehicle excluded from the scope of that regulation.#Case C

marec 14, 2025 0 Comments

CELEX:62022CJ0257_SUM: Judgment of the Court (Tenth Chamber) of 9 November 2023.#CD v Ministerstvo vnitra České republiky, Odbor azylové a migrační politiky.#Reference for a preliminary ruling – Area of freedom, security and justice – Return of illegally staying third-country nationals – Directive 2008/115/EC – Article 3(2) – Concept of ‘illegal stay’ – Directive 2013/32/EU – Applicant for international protection – Article 9(1) – Right to remain in the Member State pending the examination of the application – Return decision adopted before the adoption of the first-instance decision rejecting the application for international protection.#Case C-257/22.

marec 14, 2025 0 Comments

CELEX:62021CJ0819_SUM: Judgment of the Court (Fourth Chamber) of 9 November 2023.#Staatsanwaltschaft Aachen v M.D.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Recognition of judgments imposing custodial sentences or measures involving deprivation of liberty for the purpose of their enforcement in another Member State – Framework Decision 2008/909/JHA – Article 3(4) and Article 8 – Refusal to enforce – Second paragraph of Article 47 of the Charter of Fundamental Rights of the European Union – Fundamental right to a fair trial before an independent and impartial tribunal previously established by law – Systemic or generalised deficiencies in the issuing Member State – Two-step examination – Revocation of the suspension attached to a custodial sentence impo

marec 14, 2025 0 Comments

CELEX:62022CJ0147_SUM: Judgment of the Court (Second Chamber) of 19 October 2023.#Criminal proceedings against Terhelt5.#Reference for a preliminary ruling – Convention implementing the Schengen Agreement – Article 54 – Charter of Fundamental Rights of the European Union – Article 50 – Principle ne bis in idem – Admissibility of criminal prosecution for corruption of an accused person in one Member State after the closure of the criminal proceedings brought against him in respect of the same acts by the public prosecutor’s office of another Member State – Conditions which must be satisfied in order for the accused person’s trial to be regarded as having been finally disposed of – Condition of an assessment of the merits of the case – Requirement for a detailed investigation – No questionin

marec 14, 2025 0 Comments

CELEX:62023CJ0137_RES: Judgment of the Court (Fifth Chamber) of 13 March 2025.#X v Staatssecretaris van Financiën.#Reference for a preliminary ruling – Taxation – Excise duties – Directive 2003/96/EC – Taxation of energy products and electricity – Exemption of energy products used as fuel – Article 14(1)(c) – Navigation within EU waters – Article 15(1)(f) – Navigation on inland waterways – Directive 95/60/EC – Fiscal marking of gas oils and kerosene – Gas oil, to which fiscal marking has not been applied in accordance with EU law, intended for use for the propulsion of a vessel – Refusal to apply the exemption from payment of excise duty – Principle of proportionality.#Case C-137/23.

marec 14, 2025 0 Comments

CELEX:62024TJ0066_RES: Judgment of the General Court (Second Chamber) of 12 March 2025.#Lidl Vertriebs GmbH & Co. KG v European Union Intellectual Property Office.#Community design – Invalidity proceedings – Registered Community design representing a LED light bulb – Disclosure of the earlier design not taken into account – Article 7(2) of Regulation (EC) No 6/2002 – Requirements – Burden of proof.#Case T-66/24.

marec 14, 2025 0 Comments

CELEX:62022TJ0596_RES: Judgment of the General Court (Third Chamber, Extended Composition) of 12 March 2025.#PGI Spain, SL and Others v European Commission.#State aid – Measure to reduce wholesale electricity prices in the Iberian Peninsula – Energy crisis – Decision not to raise objections – No serious difficulties – Principle of non-discrimination – Proportionality – Legitimate expectations.#Case T-596/22.

marec 14, 2025 0 Comments

CELEX:62022CJ0211_SUM: Judgment of the Court (Third Chamber) of 29 June 2023.#Super Bock Bebidas SA and Others v Autoridade da Concorrência.#Request for a preliminary ruling from the Tribunal da Relação de Lisboa.#Reference for a preliminary ruling – Competition – Agreements, decisions and concerted practices – Article 101 TFEU – Vertical agreements – Minimum resale prices fixed by a supplier to its distributors – Concept of ‘restriction of competition by object’ – Concept of ‘agreement’ – Proof of a concurrence of wills between the supplier and its distributors – Practice covering almost the entire territory of a Member State – Effect on trade between Member States – Regulation (EC) No 2790/1999 and Regulation (EU) No 330/2010 – Hardcore restriction.#Case C-211/22.

marec 14, 2025 0 Comments

CELEX:62022CJ0209_SUM: Judgment of the Court (Fourth Chamber) of 7 September 2023.#Criminal proceedings against.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Right to information in criminal proceedings – Directive 2012/13/EU – Right of access to a lawyer in criminal proceedings – Directive 2013/48/EU – Scope – National legislation which does not refer to the concept of a suspect – Preliminary stage of the criminal proceedings – Coercive measure of personal search and seizure – Retrospective authorisation by the court having jurisdiction – Lack of judicial review of measures to obtain evidence – Articles 47 and 48 of the Charter of Fundamental Rights of the European Union – Effective exercise of the rights of defence of suspects and of accused persons dur

marec 14, 2025 0 Comments

VSRS Sklep X DoR 238/2022-14

Revizija se dopusti glede vprašanja: Ali določbe Direktive Sveta 2006/112/ES, zlasti člen 178(a), ter načelo davčne nevtralnosti davčnemu zavezancu onemogočajo uveljavljanje pravice do odbitka vstopnega DDV od transakcije, ki je predmet DDV, če izvršilno sodišče v postopku prodaje na javni dražbi ne izda ustrezne listine o obračunu DDV, davčni organ pa obračuna davek na promet nepremičnin in ne DDV?
marec 14, 2025 0 Comments

UPRS Sodba I U 1597/2022-15

Tožnik je svoj dolg, ki je bil predmet prvotne odločbe z dne 28. 7. 2011, v celoti poravnal že na podlagi prve izdane odločbe še preden je 1. 1. 2017 začela veljati sprememba zakona (ZDavP-2J) in z njo višja obrestna mera. Zato so bila utemeljena tožnikova pričakovanja, da se njegov položaj po vloženi pritožbi ne more poslabšati. Z uporabo (višje) obrestne mere, ki je veljala v času ponovnega odločanja, je bilo zato po presoji sodišča v nasprotju z 2. členom Ustave poseženo v tožnikova upravičena pričakovanja in s tem v njegovo zaupanje v pravo.
marec 14, 2025 0 Comments

VSRS Sodba X Ips 7/2024

Zakon glede povračila stroškov postopka, začetega po uradni dolžnosti, vzpostavlja merilo končnega uspeha, kar pomeni, da je pri odločanju o povrnitvi stroškov upošteven le uspeh stranke na koncu celotnega postopka. Tako je z vidika pravice do povračila stroškov nepomembno, ali in koliko stranka uspe s posameznim dejanjem v postopku, na primer s pritožbo, pač pa je ključno, da uspešna pritožba vodi tudi v sprejem za stranko ugodnejše odločitve. Ugodnost zaključka postopka z vidika pravice do povrnitve stroškov je treba presojati glede na to, kakšna obveznost je oziroma bi bila zakonito naložena v trenutku izdaje prvostopenjskega upravnega akta. Če pride do prenehanja ali zmanjšanja strankine obveznosti zaradi dejstev, ki so nastala kasneje (na primer pride do zastaranja obveznosti; stranka v pritožbenem postopku ali v ponovljenem postopku na prvi stopnji svojo obveznost prostovoljno izpolni), to ne vpliva na končni uspeh stranke, zato tudi ne bo...
marec 14, 2025 0 Comments

VSRS Sklep X DoR 162/2024-5, enako tudi VSRS Sklep X DoR 182/2024-5, VSRS Sklep X DoR 187/2024-5

Revizija se dopusti glede vprašanja: Ali je mogoče v odmernem postopku davka, na podlagi pravočasne priglasitve odsvojitve kapitala (davčne napovedi za odmero davka) po 326. členu ZDavP-2 uveljavljati tudi odlog ugotavljanja davčne obveznosti po 100. členu ZDoh-2?
marec 14, 2025 0 Comments

Osnovne informacije na začetku podjetniške poti - fizične osebe z dejavnostjo

marec 14, 2025 0 Comments

Osnovne informacije na začetku podjetniške poti - pravne osebe

marec 14, 2025 0 Comments

CELEX:32025D01688: Council Decision of 11 March 2025 appointing three representatives of Member States as alternate members of the Management Board of the European Food Safety Authority

marec 14, 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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