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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....
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    3. mag. Derganc Franc BLOG
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    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:62022CJ0136_SUM: Judgment of the Court (Fourth Chamber) of 13 July 2023.#Debregeas et associés Pharma (D & A Pharma) v European Medicines Agency (EMA).#Appeal – Medicinal products for human use – Regulation (EC) No 726/2004 – Decision by the European Medicines Agency (EMA) not to renew a scientific advisory group – Action for annulment brought by the applicant for a marketing authorisation – Admissibility – Interest in bringing proceedings – Vested and current interest which may arise from another legal action – Conditions.#Case C-136/22 P.

marec 21, 2025 0 Comments

CELEX:62022CJ0049_SUM: Judgment of the Court (Third Chamber) of 8 June 2023.#Austrian Airlines AG v TW.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Article 5(1)(a) – Cancellation of a flight – Article 8(1) – Obligation to provide assistance – Concept of ‘re-routing’ – Compensation for air passengers in the event of cancellation of a flight – COVID‑19 pandemic – Repatriation flight organised by a Member State in the context of consular assistance – Flight operated by the same operating air carrier and at the same time as the cancelled flight – Costs to be borne by the passenger in excess of the net costs of that flight.#Case C-49/22.

marec 21, 2025 0 Comments

CELEX:62021CJ0501_SUM: Judgment of the Court (Eighth Chamber) of 15 June 2023.#Harry Shindler and Others v Council of the European Union.#Appeal – Action for annulment – Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community – Decision (EU) 2020/135 – Nationals of the United Kingdom of Great Britain and Northern Ireland – Consequences of that agreement on the status of citizen of the European Union and the rights attaching to that status for those nationals – Fourth paragraph of Article 263 TFEU – Locus standi – Conditions – Interest in bringing proceedings.#Case C-501/21 P.

marec 21, 2025 0 Comments

CELEX:62022CJ0183_SUM: Judgment of the Court (Fifth Chamber) of 15 June 2023.#Saint-Louis Sucre v Premier ministre and Others.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Agriculture – Common organisation of the markets – Regulation (EU) No 1308/2013 – Statutes of producer organisations – Article 153(1)(b) – Rule that members may belong to only one producer organisation – Scope – Article 153(2)(c) – Democratic scrutiny by producer members of the producer organisation and the decisions taken within it – Control exercised by one person over certain members of a producer organisation.#Case C-183/22.

marec 21, 2025 0 Comments

CELEX:62021CJ0636_SUM: Judgment of the Court (Third Chamber) of 8 June 2023.#NN v Regione Lombardia.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Agriculture – Common organisation of the markets – Regulation (EU) No 1308/2013 – Article 220 – Market support measures related to animal diseases – Implementing Regulation (EU) 2019/1323 – Exceptional market support measures for the eggs and poultrymeat sectors in Italy – National legislation – Condition for the granting of aid – Farmers operational on the market in question on the date of submission of the application – Discretion of the Member States.#Case C-636/21.

marec 21, 2025 0 Comments

CELEX:62022CJ0411_SUM: Judgment of the Court (Seventh Chamber) of 15 June 2023.#Thermalhotel Fontana Hotelbetriebsgesellschaft m.b.H. v Bezirkshauptmannschaft Südoststeiermark.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Social security – Regulation (EC) No 883/2004 – Article 3(1)(a) – Concept of ‘sickness benefits’ – Scope – Freedom of movement for workers – Article 45 TFEU – Regulation (EC) No 492/2011 – Article 7(2) – Social advantages – Difference in treatment – Justifications – COVID-19 – Isolation of employees ordered by the national health authority – Compensation of those employees by the employer – Reimbursement of the employer by the competent authority – Exclusion of frontier workers required to isolate under a measure t

marec 21, 2025 0 Comments

CELEX:62022CJ0364_SUM: Judgment of the Court (Seventh Chamber) of 25 May 2023.#J.B. and Others v Bundesrepublik Deutschland.#Reference for a preliminary ruling – Asylum policy – Common procedures for granting and withdrawing international protection – Directive 2013/32/EU – Article 33(2)(d) – Procedure for examining an application for international protection – Inadmissible applications – Subsequent application – Voluntary return and removal.#Case C-364/22.

marec 21, 2025 0 Comments

CELEX:62022CJ0292_SUM: Judgment of the Court (Tenth Chamber) of 15 June 2023.#Teritorialna direktsia Mitnitsa Varna v 'NOVA TARGOVSKA KOMPANIA 2004' AD.#Request for a preliminary ruling from the Administrativen sad - Varna.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Classification of goods – Combined Nomenclature – Headings 1511 and 1517 – Refined palm oil, bleached and deodorised – No method laid down for analysing the consistency of a product.#Case C-292/22.

marec 21, 2025 0 Comments

CELEX:62021CJ0640_SUM: Judgment of the Court (Fifth Chamber) of 8 June 2023.#SC Zes Zollner Electronic SRL v Direcţia Regională Vamală Cluj – Biroul Vamal de Frontieră Aeroport Cluj Napoca.#Request for a preliminary ruling from the Tribunalul Cluj.#Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Union Customs Code – Excess quantity of goods discovered after the release of the goods – Article 173 – Amendment of a customs declaration – Goods other than those originally covered by the declaration to amend – Article 174 – Invalidation of a customs declaration – Article 42 – Penalties imposed by the customs authorities responsible – Delegated Regulation (EU) 2015/2446.#Case C-640/21.

marec 21, 2025 0 Comments

CELEX:62021CJ0513_SUM: Judgment of the Court (First Chamber) of 22 June 2023.#DI v European Central Bank.#Appeal – Civil service – Staff of the European Central Bank (ECB) – Conditions of employment – Disciplinary proceedings – Competent authority – Delegation – Legal certainty – Time-barred disciplinary proceedings – Presumption of innocence – Criminal proceedings – Distortion – Absence.#Case C-513/21 P.

marec 21, 2025 0 Comments

CELEX:62021CJ0540_SUM: Judgment of the Court (Second Chamber) of 8 June 2023.#European Commission v Slovak Republic.#Failure of a Member State to fulfil obligations – Package travel and linked travel arrangements – Directive (EU) 2015/2302 – Article 12(2) to (4) – Termination of a package travel contract – Unavoidable and extraordinary circumstances – COVID-19 pandemic – Refund of payments made by the traveller for the package – Refund in the form of a sum of money or in the form of a replacement package tour – Obligation to provide that traveller with a refund not later than 14 days after the relevant contract is terminated – Temporary derogation from that obligation.#Case C-540/21.

marec 21, 2025 0 Comments

CELEX:62021CJ0654_SUM: Judgment of the Court (Tenth Chamber) of 8 June 2023.#LM v KP.#Request for a preliminary ruling from the Sąd Okręgowy w Warszawie.#Reference for a preliminary ruling – EU trade mark – Dispute before the national court – Jurisdiction of EU trade mark courts – Regulation (EU) 2017/1001 – Article 124 – Action for infringement – Article 128 – Counterclaim for a declaration of invalidity – Subject matter of that counterclaim – Article 129(3) – Rules of procedure governing the same type of action relating to a national trade mark – Principle of procedural autonomy.#Case C-654/21.

marec 21, 2025 0 Comments

CELEX:62023TJ1075: Judgment of the General Court (First Chamber) of 19 March 2025.#e-dialog GmbH v European Union Intellectual Property Office.#EU trade mark – Revocation proceedings – EU figurative mark Dialoga – Genuine use of the mark – Point (a) of the second subparagraph of Article 18(1) and Article 58(1)(a) and (2) of Regulation (EU) 2017/1001 – Determination of independent subcategories of services – Proof of genuine use – Assessment of evidence.#Case T-1075/23.

marec 21, 2025 0 Comments

CELEX:62020CJ0640_SUM: Judgment of the Court (First Chamber) of 23 March 2023.#PV v European Commission.#Appeal – Civil service – Psychological harassment – Medical opinions – Unjustified absences – Remuneration – Staff Regulations of Officials of the European Union – Article 11a – Conflict of interests – Article 21a – Manifestly illegal order – Article 23 – Compliance with laws and police regulations – Disciplinary procedure – Removal from post – Withdrawal of removal – New disciplinary procedure – Fresh removal from post.#Case C-640/20 P.

marec 21, 2025 0 Comments

CELEX:62020CO0541(02): Rectification order of 12 March 2025.#Republic of Lithuania and Others v European Parliament and Council of the European Union.#Rectification of judgment.#Joined Cases C-541/20 to C-555/20.

marec 21, 2025 0 Comments

UPRS Sodba I U 1898/2021-11

Obstoj listine, ki ustreza računovodskim standardom, torej po stališču Vrhovnega sodišča RS sam po sebi na davčnem področju ni zadosten pogoj za uspešnost dokazovanja nastanka poslovnega dogodka. To v konkretnem primeru pomeni, da formalno popoln potni nalog še ne pomeni nujno, da je bilo službeno potovanje dejansko izvedeno. In obratno, davčni zavezanec lahko kljub formalno pomanjkljivim potnim nalogom z drugimi dokazi (npr. druge evidence) dokazuje (in dokaže) obstoj, trajanje in namen službenih poti.
marec 21, 2025 0 Comments

UPRS Sodba I U 1312/2021-13

Ni jasno, ali gre tožniku očitek da je ''vedel'' ali pa da bi ''moral vedeti'', da je lahko posel s telefoni, tablicami in ovitki blagovne znamke ''A'' povezan z zlorabo sistema DDV. Posledično je tudi dejansko stanje s tem v zvezi ostalo nepopolno raziskano.
marec 21, 2025 0 Comments

VSRS Sklep Cp 21/2024

Po presoji Vrhovnega sodišča izvedenci kot strokovni pomočniki sodišča (in ne stranke postopka) niso podvrženi sistemu prekluzij, zato se tudi prepoved pritožbenih novot iz prvega odstavka 337. člena Zakona o pravdnem postopku (ZPP) nanje ne razteza. To izhaja že iz jezikovne razlage prvega odstavka 286. člena ZPP, v kateri je zakonodajalec izrecno naslovil stranke: "Stranka mora najkasneje na prvem naroku za glavno obravnavo navesti vsa dejstva, ki so potrebna za utemeljitev njenih predlogov, […]." Isti pomen izhaja tudi iz namenske razlage. Smoter ureditve prekluzij v pravdnem postopku je namreč, da se od strank (in predvsem odvetnikov kot njihovih pooblaščencev) dosežeta pričakovana skrbnost in trud, ki naj (so)prispevata h koncentraciji in pospešitvi postopka. Poseg v pravico do izjavljanja iz 22. člena Ustave RS ene stranke namreč upravičuje pravica do sojenja v razumnem roku iz prvega odstavka 23. člena Ustave RS nasprotne stranke. Ščiti torej stranko pred...
marec 21, 2025 0 Comments

UPRS Sodba I U 1494/2022-____

Za obdavčitev v primeru daril, volil, izročilnih pogodb, pogodb o dosmrtnem preživljanju in o preužitku je v zakonu podana podlaga. Ni pa v ZDDD po presoji sodišča splošne pravne podlage za obdavčitev vseh neodplačnih transakcij, kot trdi toženka. Tudi določilo iz prvega odstavka 4. člena ZDDD, ki ga toženka citira, predstavlja, kot izhaja že iz njegovega naslova, posebno določbo v primeru razdelitve solastnine, zato po presoji sodišča na njegovi podlagi ni mogoče utemeljevati obdavčitve neodplačnih transakcij na splošno.
marec 21, 2025 0 Comments

Finančna uprava na eDavkih omogoča vpogled v dohodke iz tujine in dohodke slovenskih izplačevalcev

marec 21, 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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