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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:62019CJ0475_SUM: Judgment of the Court (First Chamber) of 17 December 2020.#Federal Republic of Germany v European Commission.#Appeal – Approximation of laws – Regulation (EU) No 305/2011 – Harmonised conditions for the marketing of construction products – Harmonised standards and technical regulations – Harmonised standards EN 14342:2013, EN 14904:2006, EN 13341:2005 + A1:2011 and EN 12285-2:2005 – Action for annulment.#Joined Cases C-475/19 P and C-688/19 P.

maj 13, 2025 0 Comments

CELEX:62018CJ0760_SUM: Judgment of the Court (Seventh Chamber) of 11 February 2021.#M.V. and Others v Organismos Topikis Aftodioikisis (O.T.A.) «Dimos Agiou Nikolaou».#Request for a preliminary ruling from the Monomeles Protodikeio Lasithiou.#Reference for a preliminary ruling – Social policy – Directive 1999/70/EC – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clause 5 – Measures to prevent abuse arising from the use of successive fixed-term employment contracts or relationships – Fixed-term employment contracts in the public sector – Successive contracts or extended initial contract – Equivalent legal measure – Absolute constitutional prohibition on the conversion of fixed-term employment contracts to contracts of indefinite duration – Obligation to interpre

maj 13, 2025 0 Comments

CELEX:62019CJ0218_SUM: Judgment of the Court (First Chamber) of 17 December 2020.#Adina Onofrei v Conseil de l’ordre des avocats au barreau de Paris and Others.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling – Free movement of persons – Freedom of establishment – Access to the profession of lawyer – Exemption from training and diploma requirements – Grant of the exemption – Conditions – National legislation providing for an exemption for category A civil servants and former category A civil servants or for persons treated as such with experience in the professional practice of national law, on national territory, in the national civil service of the Member State concerned or in an international organisation.#Case C-218/19.

maj 13, 2025 0 Comments

CELEX:62019CJ0812_SUM: Judgment of the Court (Seventh Chamber) of 11 March 2021.#Danske Bank A/S, Danmark, Sverige Filial v Skatteverket.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable person – Concept – Article 11 – VAT group ‐Principal establishment and branch of a company situated in two different Member States – Principal establishment forming part of a VAT group to which the branch does not belong – Principal establishment providing services to the branch and imputing to it the costs of those services.#Case C-812/19.

maj 13, 2025 0 Comments

CELEX:62019CJ0400_SUM: Judgment of the Court (Fourth Chamber) of 11 March 2021.#European Commission v Hungary.#Failure of a Member State to fulfil obligations – Common organisation of the markets in agricultural products – Regulation (EU) No 1308/2013 – Article 34 TFEU – Selling prices of agri-food products – Minimal profit margins to be applied in the retail trade of those products.#Case C-400/19.

maj 13, 2025 0 Comments

CELEX:62018CJ0826_SUM: Judgment of the Court (First Chamber) of 14 January 2021.#LB and Others v College van burgemeester en wethouders van de gemeente Echt-Susteren.#Request for a preliminary ruling from the Rechtbank Limburg.#Reference for a preliminary ruling – Aarhus Convention – Article 9(2) and (3) – Access to justice – No access to justice for the public other than the public concerned – Admissibility of the action subject to prior participation in the decision-making procedure.#Case C-826/18.

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CELEX:62019CJ0056_SUM: Judgment of the Court (Second Chamber) of 10 February 2021.#RFA International, LP v European Commission.#Appeal – Dumping – Imports of ferro-silicon originating in Russia – Regulation (EC) No 1225/2009 – Article 11(9) and (10) – Rejection of applications for a refund of anti-dumping duties paid – Constructed export price – Assessment as to whether the anti-dumping duties have been reflected in the resale prices and subsequent selling prices in the European Union – Obligation to apply the same methodology as in the investigation which led to the imposition of the anti-dumping duty – Change in circumstances – Deduction of anti-dumping duties paid – Conclusive evidence.#Case C-56/19 P.

maj 13, 2025 0 Comments

CELEX:62019CJ0393_SUM: Judgment of the Court (First Chamber) of 14 January 2021.#Criminal proceedings against OM.#Request for a preliminary ruling from the Apelativen sad - Plovdiv.#Reference for a preliminary ruling – Article 17 of the Charter of Fundamental Rights of the European Union – Right to property – Article 47 of the Charter of Fundamental Rights – Right to an effective remedy – Framework Decision 2005/212/JHA – Confiscation of crime-related proceeds, instrumentalities and property – Directive 2014/42/EU – Freezing and confiscation of instrumentalities and proceeds of crime in the European Union – National legislation providing for the confiscation, for the benefit of the State, of property used to commit the offence of smuggling – Property belonging to a third party acting in go

maj 13, 2025 0 Comments

CELEX:62019CJ0607_SUM: Judgment of the Court (Fifth Chamber) of 17 December 2020.#Husqvarna AB v Lidl Digital International GmbH & Co. KG.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – EU trade marks – Regulation (EC) No 207/2009 – Article 51(1)(a) – Article 55(1) – Revocation of rights in an EU mark – EU mark which has not been put to genuine use within a continuous period of five years – Expiry of the period of five years – Date of assessment.#Case C-607/19.

maj 13, 2025 0 Comments

CELEX:62019CJ0801_SUM: Judgment of the Court (Eighth Chamber) of 17 December 2020.#FRANCK d.d. Zagreb v Ministarstvo financija Republike Hrvatske Samostalni sektor za drugostupanjski upravni postupak.#Request for a preliminary ruling from the Upravni sud u Zagrebu.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 135(1)(b) and (d) – Definitions of ‘granting of credit’ and ‘other negotiable instruments’ – Complex transactions – Principal supply – Provision of funds in return for payment – Transfer of a bill of exchange to a factoring company and the money obtained to the issuer of the bill of exchange.#Case C-801/19.

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CELEX:62019CJ0655_SUM: Judgment of the Court (Sixth Chamber) of 20 January 2021.#Administraţia Judeţeană a Finanţelor Publice Sibiu and Direcţia Generală Regională a Finanţelor Publice Braşov v LN.#Request for a preliminary ruling from the Curtea de Apel Alba Iulia.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2 – Article 9 – Concepts of ‘economic activity’ and ‘taxable person’ – Transactions which seek to obtain income from goods on a continuing basis – Acquisition by a creditor of immovable property in the context of an enforcement procedure carried out for the purpose of the recovery of loans secured by mortgage guarantees and the sale of those buildings – Simple exercise of the right of ownership by its holder.#Case C-655/19.

maj 13, 2025 0 Comments

CELEX:62019CJ0466_SUM: Judgment of the Court (Eighth Chamber) of 28 January 2021.#Qualcomm, Inc. and Qualcomm Europe, Inc. v European Commission.#Appeal – Competition – Abuse of dominant position – Market for UMTS-compliant baseband chipsets – Regulation (EC) No 1/2003 – Article 18(3) – Decision to request information – Necessity of the information requested – Proportionality – Burden of proof – Self-incrimination.#Case C-466/19 P.

maj 13, 2025 0 Comments

CELEX:62021CO0144_SUM: Order of the President of the Court of 17 September 2021.#European Parliament v European Commission.#Intervention – Article 40 of the Statute of the Court of Justice of the European Union – Application by an agency of the European Union – Standing to intervene in a case between institutions of the Union – Interest in the result of the case – Allowed.#Case C-144/21.

maj 13, 2025 0 Comments

CELEX:62019CO0841_SUM: Order of the Court (Eighth Chamber) of 3 March 2021.#JL v Fondo de Garantía Salarial (Fogasa).#Request for a preliminary ruling from the Juzgado de lo Social de Madrid.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Directive 2006/54/EC – Articles 2(1) and 4 – Equal pay for male and female workers – Framework agreement on part-time work – Clause 4 – Part-time workers, primarily female – National guarantee institution for the payment of outstanding claims of relevant workers against their insolvent employers – Ceiling on the payment of those claims – Amount of the ceiling reduced for part-time workers in accordance with the hours worked by the latter in relation to the hours worked by full-time workers – Principle o

maj 13, 2025 0 Comments

CELEX:62019CO0364_SUM: Order of the Court (Sixth Chamber) of 14 April 2021.#XU and Others v SC Credit Europe Ipotecar IFN SA and Credit Europe Bank NV.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Consumer protection – Unfair terms – Directive 93/13/EEC – Article 1(2) – Exclusion from the scope of that directive of contractual terms which reflect mandatory provisions of national law – Article 4(2) – Exception to the assessment of whether a term is unfair – Credit agreement denominated in a foreign currency – Alleged infringement of the obligation of information borne by a seller or supplier – Examination to be carried out by the national court as a matter of priority in the light of Article 1(2).#Case C-364/19.

maj 13, 2025 0 Comments

CELEX:62020CO0248_SUM: Order of the Court (Eighth Chamber) of 18 May 2021.#Skatteverket v Skellefteå Industrihus AB.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Deduction of the input tax paid during the stage of construction of a building – Optional tax liability scheme – Abandonment of the initially planned activity – Adjustment of the deduction of the input tax paid – Reply to the question referred for a preliminary ruling which may be clearly deduced from existing case-law.#Case C-248/20.

maj 13, 2025 0 Comments

CELEX:62021CO0134_SUM: Order of the Court (Fifth Chamber) of 26 March 2021.#EV v Agence fédérale pour l'Accueil des demandeurs d'asile (Fedasil).#Request for a preliminary ruling from the Tribunal du travail de Liège.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Border controls, asylum and immigration – Asylum policy – Criteria and mechanisms for determining the Member State responsible for examining an application for international protection – Regulation (EU) No 604/2013 (Dublin III) – Article 27 – Remedies against a transfer decision – Suspensive effect of the remedy – Article 29 – Modalities and time limits for transfers – Standards for the reception of applicants for international protection – Directive 2013/33/EU – Article 18 – National mea

maj 13, 2025 0 Comments

CELEX:62021CO0121(02)_SUM: Order of the Vice-President of the Court of 20 September 2021.#Czech Republic v Republic of Poland.#Application for interim measures – Article 279 TFEU – Environment – Lignite mining activities at an open-cast mine – Turów lignite mine (Poland) – Non-execution – No change in circumstances – Periodic penalty payment.#Case C-121/21 R.

maj 13, 2025 0 Comments

CELEX:62021CO0092_SUM: Order of the Court (Fifth Chamber) of 26 March 2021.#VW v Agence fédérale pour l'Accueil des demandeurs d'asile (Fedasil).#Request for a preliminary ruling from the Tribunal du travail de Liège.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Border controls, asylum and immigration – Asylum policy – Criteria and mechanisms for determining the Member State responsible for examining an application for international protection – Regulation (EU) No 604/2013 (Dublin III) – Article 27 – Remedies against a transfer decision – Suspensive effect of the remedy – Article 29 – Modalities and time limits for transfers – Standards for the reception of applicants for international protection – Directive 2013/33/EU – Article 18 – National mea

maj 13, 2025 0 Comments

CELEX:62021CO0204(02)_SUM: Order of the Vice-President of the Court of 14 July 2021.#European Commission v Republic of Poland.#Interim relief – Article 279 TFEU – Application for interim measures – Second subparagraph of Article 19(1) TEU – Independence of the Izba Dyscyplinarna (Disciplinary Chamber) of the Sąd Najwyższy (Supreme Court, Poland) – Charter of Fundamental Rights of the European Union – Article 47 – Effective judicial protection – Independence of judges – Disciplinary regime for judges – Examination of questions of law concerning the lack of independence of judges – Exclusive jurisdiction of the Izba Kontroli Nadzwyczajnej i Spraw Publicznych (Extraordinary Review and Public Affairs Chamber) of the Sąd Najwyższy (Supreme Court).#Case C-204/21 R.

maj 13, 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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