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    1. Izvajanje storitev Računovodenja v Mreži Modro Poslovanje
    1. Kontakti TAXIN d.o.o. - Partner svetovalci za davčno in poslovno svetovanje
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    1. Sodna praksa Sodišča EU, lastni članki, spremembe davčne zakonodaje....
    2. Pravice plačnikov davkov v Sloveniji - TAXPAYERS RIGHTS in SLOVENIA
    3. mag. Derganc Franc BLOG
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    2. GGF Apartmani, GGF 4 YOU doživetje
    3. Pridružite se Svetovalcem in Izvajalcem mreže modro poslovanje
    4. Povpraševanje za računovodenje v Mreži modro poslovanje
    5. Želim analizo skladnosti poslovanja podjetij - 001MMP
    6. Želim storitev DRUGO MNENJE V DAVČNIH ZADEVAH oz. davčni ali poslovni nasvet
    7. Dogodki Modro Poslovanje

CELEX:62021CJ0469_SUM: Judgment of the Court (Seventh Chamber) of 26 January 2023.#Consejo General de Colegios Oficiales de Farmacéuticos de España (CGCOF) v Administración General del Estado.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Medicinal products for human use – Delegated Regulation (EU) 2016/161 – Repositories system containing information on safety features – Creation of an interface integrated into the national repository and managed by the public authorities – Obligation to use a specific application for certain medicinal products.#Case C-469/21.

februar 26, 2025 0 Comments

CELEX:62021CJ0343_SUM: Judgment of the Court (Eighth Chamber) of 16 February 2023.#PV v Zamestnik izpalnitelen direktor na Darzhaven fond 'Zemedelie'.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Common agricultural policy – Support measures for rural development by the European Agricultural Fund for Rural Development – Agri-environmental payments – Regulation (EC) No 1974/2006 – Inability of the beneficiaries to continue to comply with the commitments given – Concepts of ‘reparcelling’ and ‘land-consolidation measures’ – Absence of measures necessary to adapt the obligations of the beneficiary to the new situation of the holding – Regulation (EC) No 1122/2009 – Concept of ‘force majeure and exceptional circumstances’.#Case C-

februar 26, 2025 0 Comments

CELEX:62021CJ0396_SUM: Judgment of the Court (Second Chamber) of 12 January 2023.#KT and NS v FTI Touristik GmbH.#Request for a preliminary ruling from the Landgericht München I.#Reference for a preliminary ruling – Directive (EU) 2015/2302 – Article 14(1) – Package travel and linked travel arrangements – Performance of a package travel contract – Liability of the organiser concerned – Measures to fight the worldwide spread of an infectious disease – COVID‑19 pandemic – Restrictions imposed at the travel destination and in the place of residence of the traveller concerned and in other countries – Lack of conformity of the services provided as part of the package concerned – Appropriate reduction in the price of that package.#Case C-396/21.

februar 26, 2025 0 Comments

CELEX:62021CJ0372_SUM: Judgment of the Court (Third Chamber) of 2 February 2023.#Freikirche der Siebenten-Tags-Adventisten in Deutschland KdöR v Bildungsdirektion für Vorarlberg.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Status under EU law of churches and religious associations or communities in the Member States – Article 17(1) TFEU – Freedom of establishment – Article 49 TFEU – Restrictions – Justification – Proportionality – Subsidies for a private school – Application submitted by a religious society established in another Member State – Establishment recognised by that society as a denominational school.#Case C-372/21.

februar 26, 2025 0 Comments

CELEX:62021CJ0495_SUM: Judgment of the Court (Seventh Chamber) of 19 January 2023.#L. GmbH and H. Ltd v Bundesrepublik Deutschland.#Requests for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Medical devices – Directive 93/42/EEC – Article 1(2)(a) – Definition – Article 1(5)(c) – Scope – Medicinal products for human use – Directive 2001/83/EC – Article 1(2) – Definition of the concept of ‘medicinal product’ – Article 2(2) – Applicable legal framework – Classification as a ‘medical device’ or as a ‘medicinal product’.#Joined Cases C-495/21 and C-496/21.

februar 26, 2025 0 Comments

CELEX:62021CJ0453_SUM: Judgment of the Court (Sixth Chamber) of 9 February 2023.#X-FAB Dresden GmbH & Co. KG v FC.#Request for a preliminary ruling from the Bundesarbeitsgericht.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 38(3) – Data protection officer – Prohibition on dismissing data protection officer for performing his or her tasks – Requirement for functional independence – National legislation prohibiting the dismissal of a data protection officer without just cause – Article 38(6) – Conflict of interests – Criteria.#Case C-453/21.

februar 26, 2025 0 Comments

CELEX:62021CJ0292_SUM: Judgment of the Court (Third Chamber) of 19 January 2023.#Administración General del Estado and Others v Asociación para la Defensa de los Intereses Comunes de las Autoescuelas (AUDICA) and Ministerio Fiscal.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Directive 2006/123/EC – Services in the internal market – Article 2(2)(d) – Substantive scope – Service in the field of transport – Provision of road safety awareness and re-education courses for the recovery of driving licence points – Concession to operate a public service – Article 15 – Requirements – Division of the relevant territory into five lots – Quantitative and territorial limit on access to the activity concerned – Overriding reasons in the public interes

februar 26, 2025 0 Comments

CELEX:62021CJ0323_SUM: Judgment of the Court (First Chamber) of 12 January 2023.#Staatssecretaris van Justitie en Veiligheid v B. and F, K. v Staatssecretaris van Justitie en Veiligheid.#Requests for a preliminary ruling from the Raad van State.#References for a preliminary ruling – Regulation (EU) No 604/2013 – Determining the Member State responsible for examining an application for international protection – Lodging of multiple applications for international protection in three Member States – Article 29 – Time limit for transfer – Expiry – Transfer of responsibility for examining the application – Article 27 – Remedy – Scope of judicial review – Possibility for the applicant to rely on the transfer of responsibility for examining the application.#Joined Cases C-323/21 to C-325/21.

februar 26, 2025 0 Comments

CELEX:62021CJ0482_SUM: Judgment of the Court (Eighth Chamber) of 9 February 2023.#Euler Hermes SA Magyarországi Fióktelepe v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 90 – Taxable amount – Reduction – Insurer paying compensation to policyholders for unpaid debts, including VAT – National legislation denying that insurer, as legal successor, the reduction of the taxable amount – Principle of fiscal neutrality – Principle of effectiveness.#Case C-482/21.

februar 26, 2025 0 Comments

CELEX:62021CJ0519_SUM: Judgment of the Court (Seventh Chamber) of 16 February 2023.#ASA v DGRFP Cluj.#Request for a preliminary ruling from the Curtea de Apel Cluj.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Construction of a building complex by an association without legal personality – Association contract – Sale of the apartments of that building complex by certain members – Determination of the taxable person liable for the tax – Principle of fiscal neutrality – Right to deduct VAT.#Case C-519/21.

februar 26, 2025 0 Comments

CELEX:62021CJ0403_SUM: Judgment of the Court (Third Chamber) of 26 January 2023.#SC NV Construct SRL v Judeţul Timiş.#Request for a preliminary ruling from the Consiliul Naţional de Soluţionare a Contestaţiilor.#Reference for a preliminary ruling – Article 267 TFEU – Definition of ‘court or tribunal of a Member State’ – Criteria – Independence and compulsory nature of the jurisdiction of the national body concerned – Stability of the members of that body – Directive 2014/24/EU – Public procurement procedures – Article 58 – Selection criteria – Possibility of including, amongst those criteria, obligations under special laws applicable to the activities connected with the contract in question and not set out as a criterion for selection in the procurement documents – Article 63(1) – Tenderer

februar 26, 2025 0 Comments

CELEX:62021CJ0524_SUM: Judgment of the Court (Second Chamber) of 16 February 2023.#IG and Agenţia Municipală pentru Ocuparea Forţei de Muncă Bucureşti v Agenţia Judeţeană de Ocupare a Forţei de Muncă Ilfov and IM.#Requests for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling – Social policy – Protection of employees in the event of their employer’s insolvency – Directive 2008/94/EC – Employees’ salary claims borne by guarantee institutions – Limitation of the liability of guarantee institutions to employees’ salary claims relating to the three months prior or subsequent to the date on which insolvency proceedings are opened – Application of a limitation period – Recovery of payments unduly made by the guarantee institution – Conditions.#Joined Case

februar 26, 2025 0 Comments

CELEX:62022CJ0339: Judgment of the Court (Grand Chamber) of 25 February 2025.#BSH Hausgeräte GmbH v Electrolux AB.#Reference for a preliminary ruling – Jurisdiction and the enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Article 4(1) – General jurisdiction – Article 24(4) – Exclusive jurisdiction – Jurisdiction in proceedings concerned with the registration or validity of patents – Infringement action – European patent validated in Member States and in a third State – Challenge to the validity of the patent raised as a defence – International jurisdiction of the court hearing the infringement action.#Case C-339/22.

februar 26, 2025 0 Comments

CELEX:62022CJ0339_RES: Judgment of the Court (Grand Chamber) of 25 February 2025.#BSH Hausgeräte GmbH v Electrolux AB.#Reference for a preliminary ruling – Jurisdiction and the enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Article 4(1) – General jurisdiction – Article 24(4) – Exclusive jurisdiction – Jurisdiction in proceedings concerned with the registration or validity of patents – Infringement action – European patent validated in Member States and in a third State – Challenge to the validity of the patent raised as a defence – International jurisdiction of the court hearing the infringement action.#Case C-339/22.

februar 26, 2025 0 Comments

CELEX:62023CJ0146_RES: Judgment of the Court (Grand Chamber) of 25 February 2025.#XL v Sąd Rejonowy w Białymstoku.#References for a preliminary ruling – Freezing or reduction of remuneration in the national public administration – Measures specifically aimed at judges – Article 2 TEU – Article 19(1), second subparagraph, TEU – Article 47 of the Charter of Fundamental Rights of the European Union – Obligations on Member States to provide remedies sufficient to ensure effective judicial protection – Principle of judicial independence – Powers of the legislatures and executives of the Member States to set the detailed rules for determining judges’ remuneration – Possibility of derogating from those rules – Conditions.#Case C-146/23.

februar 26, 2025 0 Comments

CELEX:62023CJ0146: Judgment of the Court (Grand Chamber) of 25 February 2025.#XL v Sąd Rejonowy w Białymstoku.#References for a preliminary ruling – Freezing or reduction of remuneration in the national public administration – Measures specifically aimed at judges – Article 2 TEU – Article 19(1), second subparagraph, TEU – Article 47 of the Charter of Fundamental Rights of the European Union – Obligations on Member States to provide remedies sufficient to ensure effective judicial protection – Principle of judicial independence – Powers of the legislatures and executives of the Member States to set the detailed rules for determining judges’ remuneration – Possibility of derogating from those rules – Conditions.#Case C-146/23.

februar 26, 2025 0 Comments

CELEX:62023CJ0233: Judgment of the Court (Grand Chamber) of 25 February 2025.#Alphabet Inc. and Others v Autorità Garante della Concorrenza e del Mercato (AGCM).#Reference for a preliminary ruling – Competition – Dominant position – Article 102 TFEU – Digital markets – Digital platform – Refusal of an undertaking in a dominant position which has developed a digital platform to allow access to that platform by a third-party undertaking which has developed an app, by ensuring that platform is interoperable with that app – Assessment of whether access to a digital platform is indispensable – Effects of the conduct at issue – Objective justification – Need for the undertaking in a dominant position to develop a template for a category of apps in order to allow access – Definition of the releva

februar 26, 2025 0 Comments

CELEX:62023CJ0233_RES: Judgment of the Court (Grand Chamber) of 25 February 2025.#Alphabet Inc. and Others v Autorità Garante della Concorrenza e del Mercato (AGCM).#Reference for a preliminary ruling – Competition – Dominant position – Article 102 TFEU – Digital markets – Digital platform – Refusal of an undertaking in a dominant position which has developed a digital platform to allow access to that platform by a third-party undertaking which has developed an app, by ensuring that platform is interoperable with that app – Assessment of whether access to a digital platform is indispensable – Effects of the conduct at issue – Objective justification – Need for the undertaking in a dominant position to develop a template for a category of apps in order to allow access – Definition of the re

februar 26, 2025 0 Comments

CELEX:32024D1744R(04): Corrigendum to Council Decision (CFSP) 2024/1744 of 24 June 2024 amending Decision 2014/512/CFSP concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine (OJ L, 2024/1744, 24.6.2024)

februar 26, 2025 0 Comments

UPRS Sodba I U 1554/2024-24

Ekonomske razmere oz. prezadolženost, revščina, onesnaženost in s tem povezana željo po boljšem življenju niso razlogi, ki bi utemeljevali podelitev katerekoli oblike mednarodne zaščite (ne statusa begunca ne subsidiarne zaščite). Tožnik v ničemer ni zatrjeval nobene oblike preganjanja.
februar 25, 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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