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BAZA ZNANJASodna praksa Sodišča EU, lastni članki, spremembe davčne zakonodaje....

CELEX:62023CJ0472: Judgment of the Court (Tenth Chamber) of 13 February 2025.#Lexitor sp. z o.o. v A.B. S.A.#Reference for a preliminary ruling – Consumer protection – Credit agreements for consumers – Directive 2008/48/EC – Article 10(2) – Duty to provide information – Annual percentage rate of charge – Modification of charges and commissions – Article 23 – National rules on penalties – Principle of proportionality.#Case C-472/23. februar 14, 2025 0 Comments	CELEX:62023CJ0612: Judgment of the Court (Fifth Chamber) of 13 February 2025.#Verbraucherzentrale Berlin eV v Vodafone GmbH.#Reference for a preliminary ruling – Directive 2002/22/EC (Universal Service Directive) – Electronic communications networks and services – Universal service and users’ rights – Consumer protection – Contracts concluded between a consumer and an undertaking providing electronic communications services – Facilitating change of provider – Article 30(5) – Initial commitment period – Concept.#Case C-612/23. februar 14, 2025 0 Comments
CELEX:62023CJ0121: Judgment of the Court (Fifth Chamber) of 13 February 2025.#Swissgrid AG v European Commission.#Appeal – Internal market for electricity – Guideline on electricity balancing – Regulation (EU) 2017/2195 – Article 1(6) and (7) – Transmission system operators (TSOs) – Participation in European platforms for the exchange of standard products for balancing energy – Article 263 TFEU – Action for annulment – Admissibility – Concept of ‘challengeable act’ – Letter from the European Commission refusing the participation of a TSO operating in Switzerland in European platforms.#Case C-121/23 P. februar 14, 2025 0 Comments	CELEX:62023CJ0612_RES: Judgment of the Court (Fifth Chamber) of 13 February 2025.#Verbraucherzentrale Berlin eV v Vodafone GmbH.#Reference for a preliminary ruling – Directive 2002/22/EC (Universal Service Directive) – Electronic communications networks and services – Universal service and users’ rights – Consumer protection – Contracts concluded between a consumer and an undertaking providing electronic communications services – Facilitating change of provider – Article 30(5) – Initial commitment period – Concept.#Case C-612/23. februar 14, 2025 0 Comments
CELEX:62023CJ0383: Judgment of the Court (Fifth Chamber) of 13 February 2025.#Anklagemyndigheden v ILVA A/S.#Reference for a preliminary ruling – Protection of personal data – Regulation (EU) 2016/679 – Article 83(4) to (6) and (9) – Concept of an ‘undertaking’ – Parent company and subsidiary – Infringement of that regulation by a subsidiary – Calculation of the amount of the fine – Consideration of the total turnover of the group of which that subsidiary forms part.#Case C-383/23. februar 14, 2025 0 Comments	CELEX:62023CJ0625: Judgment of the Court (Sixth Chamber) of 13 February 2025.#Società Agricola Circe di OL Società Semplice v ST, en son nom propre et en tant que gérant de l’entreprise individuelle Agricola Case Rosse di ST and Agenzia per le Erogazioni in Agricoltura (AGEA).#Reference for a preliminary ruling – Agriculture – Common agricultural policy – Regulation (EC) No 1782/2003 – Single payment scheme – Article 33 – Regulation (EC) No 795/2004 – Payment entitlements – Eligibility – Article 15 – Concept of ‘scission’ – Reduction of the agricultural area after the provisional allocation of payment entitlements – Relevance of that reduction for the definitive allocation of the aid.#Case C-625/23. februar 14, 2025 0 Comments
CELEX:62023CJ0393_RES: Judgment of the Court (Fifth Chamber) of 13 February 2025.#Athenian Brewery SA and Heineken NV v Macedonian Thrace Brewery SA.#Reference for a preliminary ruling – Judicial cooperation in civil and commercial matters – Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Special jurisdiction – Article 8(1) – Multiple defendants – Claims ‘so closely connected’ that it is expedient to hear and determine them together – Article 102 TFEU – Concept of an ‘undertaking’ – Parent and subsidiary companies – Infringement committed by the subsidiary – Presumption of dominant influence exercised by the parent company – Joint and several liability – Decision of a national competition authority – Actions for februar 14, 2025 0 Comments	CELEX:62023CJ0393: Judgment of the Court (Fifth Chamber) of 13 February 2025.#Athenian Brewery SA and Heineken NV v Macedonian Thrace Brewery SA.#Reference for a preliminary ruling – Judicial cooperation in civil and commercial matters – Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Special jurisdiction – Article 8(1) – Multiple defendants – Claims ‘so closely connected’ that it is expedient to hear and determine them together – Article 102 TFEU – Concept of an ‘undertaking’ – Parent and subsidiary companies – Infringement committed by the subsidiary – Presumption of dominant influence exercised by the parent company – Joint and several liability – Decision of a national competition authority – Actions for com februar 14, 2025 0 Comments
CELEX:62023TJ0394: Judgment of the General Court (Eighth Chamber) of 12 February 2025.#Christoph Klein v European Commission.#Case T-394/23. februar 14, 2025 0 Comments	CELEX:62024TJ0245: Judgment of the General Court (Sixth Chamber) of 12 February 2025.#Adina Alberts v European Union Intellectual Property Office.#Community design – Invalidity proceedings – Registered Community design representing a cardboard box (packaging) – Earlier national word marks – Ground for invalidity – Use in the subsequent design of a distinctive sign the holder of which has the right to prohibit such use – Article 25(1)(e) of Regulation (EC) No 6/2002 – Article 27(2) of Delegated Regulation (EU) 2018/625 – No similarity between the goods.#Case T-245/24. februar 14, 2025 0 Comments
CELEX:62024TJ0017_RES: Judgment of the General Court (Tenth Chamber) of 12 February 2025 (Extracts).#UL and Others v European External Action Service.#Case T-17/24. februar 14, 2025 0 Comments	CELEX:62024TJ0171: Judgment of the General Court (Tenth Chamber) of 12 February 2025.#DH v European Commission.#Case T-171/24. februar 14, 2025 0 Comments
CELEX:62024TJ0010: Judgment of the General Court (Fourth Chamber) of 12 February 2025.#TU and BY v European Parliament.#Case T-10/24. februar 14, 2025 0 Comments	CELEX:62023CJ0244: Judgment of the Court (Ninth Chamber) of 13 February 2025.#European Commission and Wizz Air Hungary Légiközlekedési Zrt. (Wizz Air Hungary Zrt.) v Carpatair SA.#Appeal – State aid – Aviation sector – Measures implemented by Timişoara International Airport (Romania) in favour of Wizz Air and other airlines using that airport – Decision finding that there is no State aid – Action for annulment – Article 263 TFEU – Admissibility – Condition that the applicant must be directly and individually concerned – Obligation to state reasons – Distortion of the evidence.#Joined Cases C-244/23 P and C-245/23 P. februar 14, 2025 0 Comments
Moteno delovanje storitev sistema eDavki in G2G, 15. 2. 2025 V soboto, 15. 2. 2025, od 18.00 do 19.00 bo moteno delovanje storitev sistema eDavki in G2G. Moteno delovanje bo zaradi nadgradnje zalednih sistemov. Nedostopni bodo vsi servisi za preverjanje in vpis davčnih številk ter preverjanje podatkov davčnih zavezancev v zalednem sistemu eTrod in SIAIS. Nadgradnja zalednih sistemov bo med drugim onemogočala oddajo spodnjih dokumentov prek eDavkov: • REK obrazci; • OPSV obrazci; • PNiPD; • DDPO in DDD-DDD; • NF-PrevZav; • Doh-Don; • DR-Račun. februar 14, 2025 0 Comments	Moteno delovanje storitev sistema eDavki in G2G, 15. 2. 2025 V soboto, 15. 2. 2025, od 18.00 do 19.00 bo moteno delovanje storitev sistema eDavki in G2G. Moteno delovanje bo zaradi nadgradnje zalednih sistemov. Nedostopni bodo vsi servisi za preverjanje in vpis davčnih številk ter preverjanje podatkov davčnih zavezancev v zalednem sistemu eTrod in SIAIS. Nadgradnja zalednih sistemov bo med drugim onemogočala oddajo spodnjih dokumentov prek eDavkov: • REK obrazci; • OPSV obrazci; • PNiPD; • DDPO in DDD-DDD; • NF-PrevZav; • Doh-Don; • DR-Račun. februar 14, 2025 0 Comments
Moteno delovanje storitev sistema eDavki in G2G, 15. 2. 2025 V soboto, 15. 2. 2025, od 18.00 do 19.00 bo moteno delovanje storitev sistema eDavki in G2G. Moteno delovanje bo zaradi nadgradnje zalednih sistemov. Nedostopni bodo vsi servisi za preverjanje in vpis davčnih številk ter preverjanje podatkov davčnih zavezancev v zalednem sistemu eTrod in SIAIS. Nadgradnja zalednih sistemov bo med drugim onemogočala oddajo spodnjih dokumentov prek eDavkov: • REK obrazci; • OPSV obrazci; • PNiPD; • DDPO in DDD-DDD; • NF-PrevZav; • Doh-Don; • DR-Račun. februar 14, 2025 0 Comments	Moteno delovanje storitev sistema eDavki in G2G, 15. 2. 2025 V soboto, 15. 2. 2025, od 18.00 do 19.00 bo moteno delovanje storitev sistema eDavki in G2G. Moteno delovanje bo zaradi nadgradnje zalednih sistemov. Nedostopni bodo vsi servisi za preverjanje in vpis davčnih številk ter preverjanje podatkov davčnih zavezancev v zalednem sistemu eTrod in SIAIS. Nadgradnja zalednih sistemov bo med drugim onemogočala oddajo spodnjih dokumentov prek eDavkov: • REK obrazci; • OPSV obrazci; • PNiPD; • DDPO in DDD-DDD; • NF-PrevZav; • Doh-Don; • DR-Račun. februar 14, 2025 0 Comments
Moteno delovanje storitev sistema eDavki in G2G, 15. 2. 2025 V soboto, 15. 2. 2025, od 18.00 do 19.00 bo moteno delovanje storitev sistema eDavki in G2G. Moteno delovanje bo zaradi nadgradnje zalednih sistemov. Nedostopni bodo vsi servisi za preverjanje in vpis davčnih številk ter preverjanje podatkov davčnih zavezancev v zalednem sistemu eTrod in SIAIS. Nadgradnja zalednih sistemov bo med drugim onemogočala oddajo spodnjih dokumentov prek eDavkov: • REK obrazci; • OPSV obrazci; • PNiPD; • DDPO in DDD-DDD; • NF-PrevZav; • Doh-Don; • DR-Račun. februar 14, 2025 0 Comments	CELEX:32011L0024R(04) The corrigendum does not concern the English version. februar 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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Izbrani prispeveki - novice o davkih pri nas in v EU - NEWS about TAXES