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    1. Svetovanje - davčno materialno pravo
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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:62019CJ0651_SUM: Judgment of the Court (First Chamber) of 9 September 2020.#JP v Commissaire général aux réfugiés et aux apatrides.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Asylum policy – Common procedures for granting and withdrawing international protection – Directive 2013/32/EU – Article 46 – Charter of Fundamental Rights of the European Union – Article 47 – Right to an effective remedy – Action brought against a subsequent application for international protection as being inadmissible – Time limit for bringing proceedings – Rules governing notification.#Case C-651/19.

maj 15, 2025 0 Comments

CELEX:62019CJ0516_SUM: Judgment of the Court (Tenth Chamber) of 24 September 2020.#NMI Technologietransfer GmbH v EuroNorm GmbH.#Request for a preliminary ruling from the Verwaltungsgericht Berlin.#Reference for a preliminary ruling – State aid – Articles 107 and 108 TFEU – Regulation (EU) No 651/2014 – Exemption of certain categories of aid compatible with the internal market – Annex I – Small and medium-sized enterprises (SMEs) – Definition – Independence test – Article 3(1) – Autonomous enterprise – Article 3(4) – Not included – Indirect control of 25% of the capital or voting rights by public bodies – Concepts of ‘control’ and ‘public bodies’.#Case C-516/19.

maj 15, 2025 0 Comments

CELEX:62019CJ0269_SUM: Judgment of the Court (First Chamber) of 25 November 2020.#Banca B. SA v A.A.A.#Request for a preliminary ruling from the Curtea de Apel Cluj.#Reference for a preliminary ruling – Consumer protection – Unfair terms in consumer contracts – Directive 93/13/EEC – Consequences of a term being found to be unfair – Replacement of the unfair term – Method for calculating the variable interest rate – Whether permissible – Referral of the parties to negotiations.#Case C-269/19.

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CELEX:62019CJ0084_SUM: Judgment of the Court (First Chamber) of 3 September 2020.#Profi Credit Polska S.A. and Others v QJ and Others.#Requests for a preliminary ruling from the Sąd Rejonowy Szczecin – Prawobrzeże i Zachód w Szczecinie and the Sąd Rejonowy w Opatowie.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Article 1(2) – Scope – National provision providing for the maximum amount of non-interest credit costs – Article 3(1) – Contractual term passing on to the consumer costs of the lender’s business activity – Significant imbalance between the rights and obligations of the parties – Article 4(2) – Obligation to draft contract terms in plain intelligible language – Contractual terms which do not specify the services for which remuneration is sought –

maj 15, 2025 0 Comments

CELEX:62023CJ0782: Judgment of the Court (Third Chamber) of 15 May 2025.#„Tauritus“ UAB v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos.#Reference for a preliminary ruling – Customs union – Union Customs Code – Method for determining the customs value – Article 70 – Transaction value – Goods imported on the basis of a provisional purchase price – Definitive price dependent on various factors not known on the date of acceptance of the customs declaration.#Case C-782/23.

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CELEX:62018CJ0777_SUM: Judgment of the Court (Fourth Chamber) of 23 September 2020.#WO v Vas Megyei Kormányhivatal.#Request for a preliminary ruling from the Szombathelyi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling – Social security – Sickness insurance – Regulation (EC) No 883/2004 – Article 20 – Scheduled treatment – Prior authorisation – Mandatory grant – Conditions – Insured person prevented from applying for prior authorisation – Regulation (EC) No 987/2009 – Article 26 – Assumption of costs of scheduled treatment incurred by the insured person – Procedure for reimbursement – Directive 2011/24/EU – Cross-border healthcare – Article 8(1) – Healthcare that may be subject to prior authorisation – Principle of proportionality – Article 9(3) – Processing of appli

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CELEX:62023CC0428: Opinion of Advocate General Emiliou delivered on 15 May 2025.###

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CELEX:62023CC0489: Opinion of Advocate General Spielmann delivered on 15 May 2025.###

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CELEX:62023CC0209: Opinion of Advocate General Emiliou delivered on 15 May 2025.###

maj 15, 2025 0 Comments

CELEX:62018CJ0742_SUM: Judgment of the Court (Fourth Chamber) of 3 September 2020.#Czech Republic v European Commission.#Appeal – European Agricultural Guarantee Fund (EAGF) and European Agricultural Fund for Rural Development (EAFRD) – Expenditure excluded from EU financing – Expenditure incurred by the Czech Republic – Regulation (EC) No 555/2008 – Articles 19 and 77 – Wine market – Regulation (EC) No 1122/2009 – Article 33 – Support for rural development – Area-related aid – Decoupled direct aid – Cross-compliance checks – Traditional on-the-spot checks and on-the-spot checks by remote sensing – Burden of proof – One-off and flat-rate corrections – Doubts concerning the effectiveness of the checks – Risk analysis – Deficiencies.#Case C-742/18 P.

maj 15, 2025 0 Comments

CELEX:62019CJ0212_SUM: Judgment of the Court (Second Chamber) of 17 September 2020.#Ministre de l'Agriculture et de l'Alimentation v Compagnie des pêches de Saint-Malo.#Request for a preliminary ruling from the Conseil d'État (France).#Reference for a preliminary ruling – State aid – Concept – Wreck of the oil tanker Erika – Aid scheme for aquaculture and fisheries undertakings – Decision declaring the aid scheme partly incompatible with the common market and ordering the recovery of the aid paid out – Assessment of validity – Examination of the Court’s own motion – Admissibility – Failure to bring an action for annulment by the defendant in the main proceedings – Reduction in social security contributions – Employees’ contributions – Advantage – Question of who is liable for repayment.#Ca

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CELEX:62019CJ0021_SUM: Judgment of the Court (Fifth Chamber) of 3 September 2020.#Criminal proceedings against XN and Others.#Requests for a preliminary ruling from the Gerechtshof Arnhem-Leeuwarden.#Reference for a preliminary ruling – Waste – Shipments – Regulation (EC) No 1013/2006 – Waste subject to the prior written notification and consent procedure – Article 1(3) – Shipments subject to approval requirements – Directive 2008/98/EC – Article 5(1) – Concept of ‘by-products’ – Regulation (EC) No 1069/2009 – Article 3, point 1 – Concept of ‘animal by-products’ – Shipments of a mixture of animal by-products and other material.#Joined Cases C-21/19 to C-23/19.

maj 15, 2025 0 Comments

CELEX:62023CJ0792: Judgment of the Court (Seventh Chamber) of 15 May 2025.#Sberbank of Russia PAO v European Commission and Single Resolution Board.#Appeal – Economic and Monetary Union – Banking union – Regulation (EU) No 806/2014 – Single Resolution Mechanism for credit institutions and certain investment firms (SRM) – Resolution procedure applicable where an entity is failing or is likely to fail – Adoption of a resolution scheme by the Single Resolution Board (SRB) – Preparatory act – Act not open to challenge – Endorsement decision by the Commission – Lack of direct concern – Inadmissibility.#Case C-792/23 P.

maj 15, 2025 0 Comments

CELEX:62023CJ0414: Judgment of the Court (Second Chamber) of 15 May 2025.#Metsä Fibre Oy v Energiavirasto.#Reference for a preliminary ruling – Scheme for greenhouse gas emission allowance trading – Union Registry – Regulation (EU) No 389/2013 – Record of a surrender of such allowances in that registry – Finality of transactions – Article 40 – Reversal of finalised processes – Article 70 – Surrender under a provision of EU law subsequently invalidated by the Court of Justice – Impossibility, for the operator, to recover the allowances concerned for the period in question – Validity.#Case C-414/23.

maj 15, 2025 0 Comments

CELEX:62019CJ0677_SUM: Judgment of the Court (Sixth Chamber) of 14 October 2020.#SC Valoris SRL v Direcţia Generală Regională a Finanţelor Publice Craiova – Administraţia Judeţeană a Finanţelor Publice Vâlcea and Administraţia Fondului pentru Mediu.#Reference for a preliminary ruling – Principles of EU law – Principle of sincere cooperation – Principles of equivalence and effectiveness – Recovery of taxes levied by a Member State in breach of EU law – Time limit for lodging applications for reimbursement of such taxes – No similar time limit for the reimbursement of sums levied by that Member State in breach of national law.#Case C-677/19.

maj 15, 2025 0 Comments

CELEX:62018CJ0601_SUM: Judgment of the Court (Second Chamber) of 24 September 2020.#Prysmian SpA and Prysmian Cavi e Sistemi Srl v European Commission.#Appeal – Competition – Cartels – European market for submarine and underground power cables – Market allocation in connection with projects – Single and continuous infringement – Succession of legal entities – Attributability of unlawful conduct – Principle of equal treatment – Distortion of evidence – Regulation (EC) No 1/2003 – Article 20 – European Commission’s powers of inspection in cartel proceedings – Power to copy data without a prior examination and to examine the data subsequently at the Commission’s premises – Fines.#Case C-601/18 P.

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CELEX:62019CJ0629_SUM: Judgment of the Court (Second Chamber) of 14 October 2020.#Sappi Austria Produktions-GmbH & Co KG and Wasserverband “Region Gratkorn-Gratwein” v Landeshauptmann von Steiermark.#Reference for a preliminary ruling – Environment – Waste – Directive 2008/98/EC – Article 2(2)(a), point 1 of Article 3 and Article 6(1) – Waste water – Sewage sludge – Scope – Concept of ‘waste’ – Cessation of waste status – Recovery or recycling operation.#Case C-629/19.

maj 15, 2025 0 Comments

CELEX:62019CJ0526_SUM: Judgment of the Court (Third Chamber) of 1 October 2020.#Entoma SAS v Ministre de l’Économie et des Finances and Ministre de l'Agriculture et de l'Alimentation.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Food safety – Novel foods and novel food ingredients – Regulation (EC) No 258/97 – Article 1(2)(e) – Concept of ‘food ingredients isolated from animals’ – Placing on the market – Whole insects intended for human consumption.#Case C-526/19.

maj 15, 2025 0 Comments

CELEX:62019CJ0738_SUM: Judgment of the Court (Sixth Chamber) of 10 September 2020.#A v B and C.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Annex, point 1(e) – Unfair terms in consumer contracts – Social housing – Obligation of residence and prohibition on subletting the property – Article 3(1) and (3) – Article 4(1) – Assessment of whether penalty clauses are unfair – Criteria.#Case C-738/19.

maj 15, 2025 0 Comments

CELEX:62019CJ0576_SUM: Judgment of the Court (Ninth Chamber) of 29 October 2020.#Intercept Pharma Ltd and Intercept Pharmaceuticals, Inc. v European Medicines Agency.#Appeal – Access to documents of the institutions, bodies, offices or agencies of the European Union – Regulation (EC) No 1049/2001 – Second indent of Article 4(2) – Exception relating to the protection of court proceedings – First indent of Article 4(2) – Exception relating to the protection of commercial interests – Documents submitted in the context of a marketing authorisation application for a medicinal product for human use – Decision to grant a third party access to the documents.#Case C-576/19 P.

maj 15, 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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