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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
    2. TAXIN - PRICE LIST2024
    3. Kontakti MODRO JUTRO D.O.O. - Partner izvajalec računovodskih storitev
    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
    1. WBN-info
    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:62020CJ0197_SUM: Judgment of the Court (Ninth Chamber) of 28 October 2021.#KAHL G.m.b.H. & Co. K.G. v Hauptzollamt Hannover and C.E. Roeper GmbH v Hauptzollamt Hamburg.#Requests for a preliminary ruling from the Finanzgericht Hamburg.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Tariff classification – Combined Nomenclature – Tariff subheadings 1521 90 91 and 1521 90 99 – Interpretation of the Explanatory Notes to subheading 1521 90 99 – Beeswax melted down and solidified prior to import.#Joined Cases C-197/20 and C-216/20.

maj 5, 2025 0 Comments

CELEX:62020CJ0208_SUM: Judgment of the Court (Sixth Chamber) of 9 September 2021.#« Toplofikatsia Sofia » EAD and Others.#Requests for a preliminary ruling from the Sofiyski rayonen sad.#Reference for a preliminary ruling – Article 20(2)(a) TFEU – Second paragraph of Article 47 of the Charter of Fundamental Rights of the European Union – Regulation (EC) No 1206/2001 – Cooperation between the courts of the Member States in the taking of evidence in civil and commercial matters – Article 1(1)(a) – Regulation (EU) No 1215/2012 – Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters – Article 5(1) – Outstanding debts – Legal decisions – Orders for payment – Service – Debtor residing at an unknown address in a Member State other than that of the court sei

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CELEX:62019CJ0866_SUM: Judgment of the Court (Third Chamber) of 21 October 2021.#SC v Zakład Ubezpieczeń Społecznych I Oddział w Warszawie.#Request for a preliminary ruling from the Sąd Najwyższy.#Reference for a preliminary ruling – Social security for migrant workers – Regulation (EC) No 883/2004 – Article 52(1)(b) – Worker who has been employed in two Member States – Minimum period required by national law for acquisition of entitlement to a retirement pension – Account taken of the contribution period completed under the legislation of another Member State – Aggregation – Calculation of the amount of the retirement benefit to be paid.#Case C-866/19.

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CELEX:62020CJ0294_SUM: Judgment of the Court (Tenth Chamber) of 9 September 2021.#GE Auto Service Leasing GMBH v Tribunal Económico Administrativo Central.#Request for a preliminary ruling from the Audiencia Nacional.#Reference for a preliminary ruling – Harmonisation of the laws of the Member States relating to turnover taxes – Eighth Directive 79/1072/EEC – Articles 3, 6 and 7 – Arrangements for the refund of value added tax (VAT) – Taxable persons not established in the territory of the country – Refusal to refund VAT paid – Documents supporting entitlement to a refund – Failure to submit supporting documents within the time limits given.#Case C-294/20.

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CELEX:62020CJ0373_SUM: Judgment of the Court (Seventh Chamber) of 14 October 2021.#A.M. v Dyrektor Z. Oddziału Regionalnego Agencji Restrukturyzacji i Modernizacji Rolnictwa.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Szczecinie.#Reference for a preliminary ruling – Agriculture – Common agricultural policy – Common rules – Single payment scheme – Regulation (EC) No 1120/2009 – Article 2(c) – Concept of ‘permanent pasture’ – Crop rotation – Natural periodic flooding of meadows and pastures situated in a special environmental protection area.#Case C-373/20.

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CELEX:62019CJ0768_SUM: Judgment of the Court (Third Chamber) of 9 September 2021.#Bundesrepublik Deutschland v SE.#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Common policy on asylum and subsidiary protection – Directive 2011/95/EU – Third indent of Article 2(j) – Concept of ‘family member’ – Adult applying for international protection on the basis of his or her family relationship with a minor who has already been granted subsidiary protection – Relevant date for assessing ‘minor’ status.#Case C-768/19.

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CELEX:62019CJ0855_SUM: Judgment of the Court (Fifth Chamber) of 9 September 2021.#G. Sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Bydgoszczy.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 69 – Chargeability of VAT – Intra-Community acquisition of motor fuels – Obligation to make early payment of VAT – Article 206 – Concept of ‘interim payments’ – Article 273 – Correct collection of VAT and prevention of evasion – Discretion of the Member States.#Case C-855/19.

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CELEX:62019CJ0783_SUM: Judgment of the Court (Fifth Chamber) of 9 September 2021.#Comité Interprofessionnel du Vin de Champagne v GB.#Request for a preliminary ruling from the Audiencia Provincial de Barcelona.#Reference for a preliminary ruling – Agriculture – Protection of designations of origin and geographical indications – Uniform and exhaustive nature – Regulation (EU) No 1308/2013 – Article 103(2)(a)(ii) – Article 103(2)(b) – Evocation – Protected designation of origin (PDO) ‘Champagne’ – Services – Comparability of products – Use of the trade name ‘Champanillo’.#Case C-783/19.

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CELEX:62020CJ0066_SUM: Judgment of the Court (Fourth Chamber) of 2 September 2021.#XK.#Request for a preliminary ruling from the Procura della Repubblica di Trento.#Reference for a preliminary ruling – Article 267 TFEU – Definition of ‘court or tribunal of a Member State’ – Criteria – Procura della Repubblica di Trento (Public Prosecutor’s Office, Trento, Italy) – Inadmissibility of the request for a preliminary ruling.#Case C-66/20.

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CELEX:62020CJ0338_SUM: Judgment of the Court (First Chamber) of 6 October 2021.#D.P.#Request for a preliminary ruling from the Sąd Rejonowy dla Łodzi-Śródmieścia w Łodzi.#Reference for a preliminary ruling – Area of freedom, security and justice – Judicial cooperation in criminal matters – Mutual recognition – Financial penalties – Framework Decision 2005/214/JHA – Grounds for non-recognition and non-execution – Article 20(3) – Decision imposing a financial penalty – Observance of the rights of the defence – Notification of documents in a language not understood by the sentenced person – Translation of the essential elements of the decision.#Case C-338/20.

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CELEX:62020CJ0119_SUM: Judgment of the Court (Sixth Chamber) of 6 October 2021.#Līga Šenfelde v Lauku atbalsta dienests.#Request for a preliminary ruling from the Augstākā tiesa (Senāts).#Reference for a preliminary ruling – Common agricultural policy – European Agricultural Fund for Rural Development (EAFRD) funding – National Rural Development Programme 2014-2020 – Regulation (EU) No 1305/2013 – Article 19(1)(a) – Business start-up aid for young farmers – Aid for the development of small farms – Cumulation of aid – Possibility to refuse the cumulation.#Case C-119/20.

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CELEX:62020CJ0100_SUM: Judgment of the Court (Fifth Chamber) of 9 September 2021.#XY v Hauptzollamt B.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Taxation – Taxation of energy products and electricity – Directive 2003/96/EC – Article 17(1)(a) – Tax reductions on the consumption of energy products and electricity in favour of energy-intensive businesses – Optional reduction – Arrangements governing the repayment of tax levied in breach of provisions of national law adopted on the basis of a power granted to the Member States in that directive – Payment of interest – Principle of equal treatment.#Case C-100/20 REC.

maj 5, 2025 0 Comments

CELEX:62019CJ0825_SUM: Judgment of the Court (Fourth Chamber) of 21 October 2021.#Beeren-, Wild-, Feinfrucht GmbH v Hauptzollamt Erfurt.#Request for a preliminary ruling from the Thüringer Finanzgericht.#Reference for a preliminary ruling – Customs union – End-use procedure – Authorisation with retroactive effect – Regulation (EU) No 952/2013 – Union Customs Code – Article 211(2) – Scope ratione temporis – Conditions – Regulation (EEC) No 2454/93 – Article 294(2) – Scope.#Case C-825/19.

maj 5, 2025 0 Comments

CELEX:62019CJ0717_SUM: Judgment of the Court (Seventh Chamber) of 6 October 2021.#Boehringer Ingelheim RCV GmbH & Co. KG Magyarországi Fióktelepe v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 90(1) – Reduction of the taxable amount where the price was reduced after the supply took place – Payment made by a pharmaceutical company to the State health insurance agency – Article 273 – Administrative obligations imposed by national legislation for the exercise of the right to reduction – Principles of fiscal neutrality and proportionality.#Case C-717/19.

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CELEX:62019CJ0583_SUM: Judgment of the Court (Second Chamber) of 14 October 2021.#Belén Bernaldo de Quirós v European Commission.#Appeal – Civil service – Disciplinary procedure – Staff Regulations of Officials of the European Union – Article 3 of Annex IX – Commission Decision C(2004) 1588 laying down general implementing provisions on the conduct of administrative inquiries and disciplinary procedures – Article 4(4) – Administrative investigation – Hearing of the official concerned – Authorisation given to the Investigation and Disciplinary Office of the Commission (IDOC) to conduct that hearing – Rights of the defence – Right to be heard.#Case C-583/19 P.

maj 5, 2025 0 Comments

CELEX:62024CO0201:           Ordonnance de la Cour (sixième chambre) du 28 avril 2025.#A.En. Slovensko s.r.o. contre Úrad pre vybrané hospodárske subjekty et Finančné riaditeľstvo Slovenskej republiky.#Renvoi préjudiciel – Rapprochement des législations – Régime fiscal commun applicable aux sociétés – Directive 2009/133/CE – Réglementation nationale imposant un prélèvement spécial sur les plus-values résultant d’un apport d’actifs entre sociétés établies dans le même État membre – Article 4, paragraphe 1, et article 9 – Exigence de non-imposition des plus-values résultant d’un apport d’actifs – Situation purement interne – Compétence de la Cour.#Affaire C-201/24.

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CELEX:62019CJ0647_SUM: Judgment of the Court (Fourth Chamber) of 2 September 2021.#Ja zum Nürburgring eV v European Commission.#Appeal – State aid – Aid in favour of the Nürburgring complex (Germany) – Decision declaring the aid in part incompatible with the internal market – Sale of the assets of the beneficiaries of the State aid declared to be incompatible – Open, transparent, non-discriminatory and unconditional tender process – Decision declaring that the reimbursement of the incompatible aid did not concern the new owner of the Nürburgring complex and that the latter did not receive new aid for the acquisition of that complex – Admissibility – Status as an interested party – Person individually concerned – Infringement of the procedural rights of the interested parties – Difficulties

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CELEX:62020CJ0299_SUM: Judgment of the Court (First Chamber) of 30 September 2021.#Icade Promotion SAS v Ministère de l'Action et des Comptes Publiques.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 392 – Margin taxation scheme – Scope – Supply of buildings and building land purchased for resale – Taxable person for whom the VAT on the purchase of buildings was not deductible – Resale subject to VAT – Concept of ‘building land’.#Case C-299/20.

maj 5, 2025 0 Comments

CELEX:62020CJ0022_SUM: Judgment of the Court (Fourth Chamber) of 2 September 2021.#European Commission v Kingdom of Sweden.#Failure of a Member State to fulfil obligations – Directive 91/271/EEC – Articles 4, 5, 10 and 15 – Urban waste water treatment – Secondary or equivalent treatment of urban waste water from agglomerations of certain dimensions – More stringent treatment of discharges into sensitive areas – Article 4(3) TEU – Verification of data provided by the Member States – Obligation of sincere cooperation.#Case C-22/20.

maj 5, 2025 0 Comments

CELEX:62019CJ0174_SUM: Judgment of the Court (First Chamber) of 6 October 2021.#Scandlines Danmark ApS and Scandlines Deutschland v European Commission.#Appeal – Action for annulment – State aid – Public financing of the Fehmarn Belt fixed rail-road link – Individual aid – Notified aid declared compatible with the internal market – Execution of an important project of common European interest – Decision not to raise any objections – Monopoly – Distortion of competition and effect on trade.#Joined Cases C-174/19 P and C-175/19 P.

maj 5, 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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