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

CELEX:62024CC0629: Opinion of Advocate General Norkus delivered on 4 September 2025.### september 4, 2025 0 Comments	CELEX:62024CC0147: Opinion of Advocate General Ćapeta delivered on 4 September 2025.### september 4, 2025 0 Comments
CELEX:62024CC0150: Opinion of Advocate General Medina delivered on 4 September 2025.### september 4, 2025 0 Comments	CELEX:62024CC0480: Opinion of Advocate General Norkus delivered on 4 September 2025.### september 4, 2025 0 Comments
CELEX:62023CC0440: Opinion of Advocate General Emiliou delivered on 4 September 2025.### september 4, 2025 0 Comments	CELEX:62022CJ0776: Judgment of the Court (Grand Chamber) of 4 September 2025.#Studio Legale Ughi e Nunziante v European Union Intellectual Property Office.#Appeal – Action for annulment – Article 19 of the Statute of the Court of Justice of the European Union – Representation of non-privileged parties in direct actions before the Courts of the European Union – Representation of a law firm by a partner of that firm – Lawyer having the status of third party in respect of the applicant – Presumption of independence – Rebuttal of the presumption – Conditions.#Case C-776/22 P. september 4, 2025 0 Comments
CELEX:62024CJ0021: Judgment of the Court (Fourth Chamber) of 4 September 2025.#CP v Nissan Iberia SA.#Reference for a preliminary ruling – Article 101 TFEU – Principle of effectiveness – Actions for damages for infringements of the competition law provisions of the Member States and of the European Union – Limitation period – Determination of the dies a quo – Knowledge of the information necessary for bringing an action for damages – Publication on the website of a national competition authority of its decision finding an infringement of the competition rules – Binding effect of a decision of a national competition authority which is not yet final – Suspension or interruption of the limitation period – Stay of the main proceedings before the court hearing an action for damages – Directive september 4, 2025 0 Comments	CELEX:62025TO0295(01): Ordonnance du Tribunal (première chambre) du 2 septembre 2025.#Maya Tokareva contre Conseil de l'Union européenne.#Politique étrangère et de sécurité commune – Mesures restrictives prises eu égard aux actions compromettant ou menaçant l’intégrité territoriale, la souveraineté et l’indépendance de l’Ukraine – Gel des fonds – Liste des personnes, des entités et des organismes auxquels s’applique le gel des fonds et des ressources économiques – Réinscription du nom du requérant sur la liste – Notion d’“avantage tiré d’une femme ou d’un homme d’affaires influent exerçant des activités en Russie” – Article 2, paragraphe 1, sous g), de la décision 2014/145/PESC – Erreur d’appréciation – Recours manifestement fondé.#Affaire T-295/25. This document does not exist in English. september 4, 2025 0 Comments
CELEX:62024CJ0249: Judgment of the Court (Fifth Chamber) of 4 September 2025.#RT and ED v Ineo Infracom.#Reference for a preliminary ruling – Social policy – Collective redundancies – Directive 98/59/EC – Article 1(1) – Scope – Concept of ‘redundancy’ – Collective internal mobility agreement – Redundancies for economic reasons based on the refusal to apply that agreement – Termination of the employment contract on the employer’s initiative for one or more reasons not related to the individual workers concerned – Article 2 – Procedures for information and consultation with workers’ representatives.#Case C-249/24. september 4, 2025 0 Comments	CELEX:62022CJ0305_RES: Arrêt de la Cour (grande chambre) du 4 septembre 2025.##Renvoi préjudiciel – Espace de liberté, de sécurité et de justice – Coopération judiciaire en matière pénale – Décision-cadre 2002/584/JAI – Mandat d’arrêt européen émis aux fins d’exécution d’une peine privative de liberté – Article 4, point 6 – Motif de non-exécution facultative du mandat d’arrêt européen – Conditions de la prise en charge de l’exécution de cette peine par l’État d’exécution – Article 3, point 2 – Notion de « jugement définitif pour les mêmes faits » – Décision-cadre 2008/909/JAI – Reconnaissance mutuelle des jugements en matière pénale aux fins de leur exécution dans un autre État membre – Article 25 – Respect des conditions et de la procédure prévues par cette décision-cadre dans This document does not exist in English. september 4, 2025 0 Comments
CELEX:62024CC0081: Opinion of Advocate General Richard de la Tour delivered on 4 September 2025.### september 4, 2025 0 Comments	CELEX:62024CC0155: Opinion of Advocate General Emiliou delivered on 4 September 2025.### september 4, 2025 0 Comments
CELEX:62023CJ0655: Judgment of the Court (Fourth Chamber) of 4 September 2025.#IP v Quirin Privatbank AG.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Rights of the data subject – Article 17 – Right to erasure of data – Article 18 – Right to restriction of processing – Article 79 – Right to an effective judicial remedy – Unlawful processing of personal data – Action seeking an order requiring the controller to refrain from any further unlawful processing in the future – Basis – Conditions – Article 82(1) – Right to compensation – Concept of ‘non-material damage’ – Assessment of the compensation – Possible consideration of the degree of fault on the part of the controller – Possible impact of t september 4, 2025 0 Comments	CELEX:62022CJ0305: Judgment of the Court (Grand Chamber) of 4 September 2025.##Reference for a preliminary ruling – Area of freedom, security and justice – Judicial cooperation in criminal matters – Framework Decision 2002/584/JHA – European arrest warrant issued for the purposes of executing a custodial sentence – Article 4(6) – Grounds for optional non-execution of the European arrest warrant – Conditions for an executing Member State’s assumption of responsibility for the execution of that sentence – Article 3(2) – Concept of ‘finally judged … in respect of the same acts’ – Framework Decision 2008/909/JHA – Mutual recognition of judgments in criminal matters for the purpose of their enforcement in another Member State – Article 25 – Compliance with the conditions and procedure laid down september 4, 2025 0 Comments
CELEX:62022CJ0225: Judgment of the Court (Fourth Chamber) of 4 September 2025.#„R” S.A. v AW „T” sp. z o.o.#Reference for a preliminary ruling – Rule of law – Independence of judges – Second subparagraph of Article 19(1) TEU – Effective legal protection in the fields covered by Union law – National legislation and case-law prohibiting national courts from calling into question the legitimacy of constitutional courts and bodies or from establishing or assessing the lawfulness of the appointment of judges of those courts or bodies – Verification, by a lower court, of compliance by a higher court with requirements relating to the guarantee of an independent and impartial tribunal previously established by law – Izba Kontroli Nadzwyczajnej i Spraw Publicznych (Chamber of Extraordinary Control september 4, 2025 0 Comments	CELEX:62024CJ0203: Judgment of the Court (Sixth Chamber) of 4 September 2025.#KN v Raad van bestuur van de Sociale verzekeringsbank.#Reference for a preliminary ruling – Social security – Migrant workers – Legislation applicable – Regulation (EC) No 883/2004 – Article 13(1) – Regulation (EC) No 987/2009 – Article 14(8) and (10) – Worker normally employed in several Member States – Pursuit of less than 25 % of the activity in the Member State of residence – Concept of ‘substantial part of the activity’ – Connecting factors relating to working time and/or remuneration – Consideration of other circumstances – Length of the assessment period – Discretion of the competent institutions.#Case C-203/24. september 4, 2025 0 Comments
CELEX:62023CJ0489_RES: Arrêt de la Cour (quatrième chambre) du 4 septembre 2025.#AF contre Guvernul României e.a.#Renvoi préjudiciel – Sécurité sociale – Assurance maladie – Article 56 TFUE – Libre prestation des services – Règlement (CE) no 883/2004 – Article 20, paragraphes 1 et 2 – Soins médicaux reçus dans un État membre autre que celui de résidence de la personne assurée – Directive 2011/24/UE – Article 7, paragraphe 7 – Prise en charge des coûts des soins engagés par la personne assurée – Remboursement – Réglementation nationale conditionnant la prise en charge à la réalisation d’un examen médical effectué exclusivement par un médecin relevant du régime public d’assurance maladie de l’État membre de résidence de la personne assurée, ayant donné lieu à la délivrance, par ce This document does not exist in English. september 4, 2025 0 Comments	CELEX:62023CJ0543: Judgment of the Court (Fourth Chamber) of 4 September 2025.#AR v Ministero dell’Istruzione e del Merito.#Reference for a preliminary ruling – Social policy – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clause 4 – Teachers who have acquired professional experience in certain schools that are not operated or organised by the State – Recruitment on a permanent basis at a State school – Determination of length of service for the purposes of determining salary – National legislation not providing for account to be taken of periods of service completed in certain schools not operated or organised by the State – Difference in treatment based on a criterion other than the permanent or fixed-term nature of the employment relationship – Articles 20 a september 4, 2025 0 Comments
CELEX:62023CJ0413: Judgment of the Court (First Chamber) of 4 September 2025.#European Data Protection Supervisor v Single Resolution Board.#Appeal – Protection of natural persons with regard to the processing of personal data – Procedure for granting compensation to shareholders and creditors of a banking institution following the resolution of that institution – Decision of the European Data Protection Supervisor finding that the Single Resolution Board failed to fulfil its obligations relating to the processing of personal data – Regulation (EU) 2018/1725 – Article 15(1)(d) – Obligation to inform the data subject – Transmission of pseudonymised data to a third party – Article 3(1) – Concept of ‘personal data’ – Article 3(6) – Concept of ‘pseudonymisation’.#Case C-413/23 P. september 4, 2025 0 Comments	CELEX:62024CJ0211: Judgment of the Court (Third Chamber) of 4 September 2025.#LEGO A/S v Pozitív Energiaforrás Kft.#Reference for a preliminary ruling – Community design – Regulation (EC) No 6/2002 – Article 8(3) – Design allowing the multiple assembly or connection of mutually interchangeable products within a modular system – Scope of the protection conferred by such a design – Article 10 – Concept of ‘informed user’ – Article 89(1) – Sanctions in actions for infringement – Special reasons allowing the national court not to make the orders provided for in that provision – Infringement in respect of the pieces of a toy building set, the number of which is small in relation to total number of components of that set.#Case C-211/24. september 4, 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