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    1. Izvajanje storitev Računovodenja v Mreži Modro Poslovanje
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    3. Pridružite se Svetovalcem in Izvajalcem mreže modro poslovanje
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    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:62023CJ0610: Judgment of the Court (First Chamber) of 3 July 2025.#FO v Ypourgos Metanastefsis kai Asylou.#Reference for a preliminary ruling – Asylum policy – International protection – 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 – Requirement of full and ex nunc examination of the appeal – Obligation to appear in person before the authority examining the appeal – Presumption that an appeal has been improperly brought – Dismissal of the appeal as manifestly unfounded without examination of the merits – Principle of proportionality.#Case C-610/23.

julij 3, 2025 0 Comments

CELEX:62024CJ0114: Judgment of the Court (Fourth Chamber) of 3 July 2025.#Global Nanotechnologies AE schediasmou anaptyxis paraskevis kai emporias ylikon nanotechnologias (Glonatech) v European Research Executive Agency.#Appeal – Arbitration clause – Seventh Framework Programme for research, technological development and demonstration activities (2007-2013) – The SANAD project – Staff costs – Eligible costs – Request for recovery – Debit note – Article 41 of the Charter of Fundamental Rights of the European Union – Principle of good administration – Substitution of grounds – Article 47 of the Charter of Fundamental Rights – Right to effective judicial protection – Burden of proof – Proportionality.#Case C-114/24 P.

julij 3, 2025 0 Comments

CELEX:62023CJ0529: Judgment of the Court (Fifth Chamber) of 3 July 2025.#European Parliament v TC.#Appeal – Law governing the institutions – European Parliament – Rules governing expenses and allowances for Members of Parliament – Parliamentary assistance allowance – Recovery of sums unduly paid – Article 41(2) of the Charter of Fundamental Rights of the European Union – Right to be heard – Right of access to the file – Regulation (EU) 2018/1725 – Protection of natural persons with regard to the processing of personal data by the European Union institutions, bodies, offices and agencies – Article 9 – Transmissions of personal data to recipients established in the European Union other than Union institutions and bodies – Article 26 of the Staff Regulations of Officials of the European Union

julij 3, 2025 0 Comments

CELEX:62024CJ0268: Judgment of the Court (Tenth Chamber) of 3 July 2025.#ZT v Ministero dell’Istruzione e del Merito.#Reference for a preliminary ruling – Social policy – Directive 1999/70/EC – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clause 4 – Principle of non-discrimination – Allowance granted in the form of an electronic card, in order to support in-service training of teachers and to enhance their professional skills – No grant of that card to non-tenured teachers responsible for short-term supply teaching posts.#Case C-268/24.

julij 3, 2025 0 Comments

CELEX:62024CC0210: Opinion of Advocate General Biondi delivered on 3 July 2025.###

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CELEX:62024CC0485: Opinion of Advocate General Norkus delivered on 3 July 2025.###

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CELEX:62023CJ0610_RES: Judgment of the Court (First Chamber) of 3 July 2025.#FO v Ypourgos Metanastefsis kai Asylou.#Reference for a preliminary ruling – Asylum policy – International protection – 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 – Requirement of full and ex nunc examination of the appeal – Obligation to appear in person before the authority examining the appeal – Presumption that an appeal has been improperly brought – Dismissal of the appeal as manifestly unfounded without examination of the merits – Principle of proportionality.#Case C-610/23.

julij 3, 2025 0 Comments

CELEX:62023CJ0646_RES: Judgment of the Court (Fourth Chamber) of 3 July 2025.#Criminal proceedings against P.B. and R.S.#Reference for a preliminary ruling – Rule of law – Independence of the judiciary – Second subparagraph of Article 19(1) TEU – Effective judicial protection in areas covered by EU law – Principle of irremovability of judges – Military judge found unfit for professional military service – National legislation requiring the early retirement of that judge.#Joined Cases C-646/23 and C-661/23.

julij 3, 2025 0 Comments

CELEX:62023CJ0808: Judgment of the Court (First Chamber) of 3 July 2025.#Högkullen AB v Skatteverket.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 72 – Open market value – Article 80 – Revaluation of the taxable amount – Parent company providing services to its subsidiaries in the context of actively managing them – Determination of the open market value.#Case C-808/23.

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CELEX:62023CC0796: Opinion of Advocate General Kokott delivered on 3 July 2025.###

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CELEX:62024CJ0628:           Arrêt de la Cour (neuvième chambre) du 3 juillet 2025.#Communauté d’Agglomération du Boulonnais contre Commission européenne.#Pourvoi – Aides d’État – Exonération d’impôts en faveur des exploitants des ports français – Plaintes successives – Notion de “partie intéressée” – Notion d’“acte purement confirmatif”.#Affaire C-628/24 P.

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CELEX:62024CC0291: Opinion of Advocate General Ćapeta delivered on 3 July 2025.###

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CELEX:62024CC0084: Opinion of Advocate General Ćapeta delivered on 3 July 2025.###

julij 3, 2025 0 Comments

CELEX:62023CJ0605: Judgment of the Court (First Chamber) of 3 July 2025.#„Ati-19“ EOOD v Nachalnik na otdel „Operativni deynosti“ – Sofia v Glavna direktsia „Fiskalen kontrol“ pri Tsentralno upravlenie na Natsionalna agentsia za prihodite.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Article 47, first paragraph, of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Coercive administrative measure of sealing business premises – Application for suspension – Limited judicial review.#Case C-605/23.

julij 3, 2025 0 Comments

CELEX:62024CJ0326: Judgment of the Court (Fifth Chamber) of 3 July 2025.#Grodno Azot AAT and Khimvolokno Plant v Council of the European Union.#Appeal – Restrictive measures taken in view of the situation in Belarus as regards democracy, the rule of law and human rights – Lists of persons, entities and bodies subject to the freezing of funds and economic resources – Inclusion and maintenance on those lists of Belarusian undertakings almost wholly owned by the State – Listing criterion related to ‘support to the Lukashenko regime’ – Obligation imposed on certain Belarusian undertakings owned or controlled by the State to pay part of their profits to the State pursuant to a mandatory State measure.#Case C-326/24 P.

julij 3, 2025 0 Comments

UPRS Sodba I U 1689/2021-13

Odstop od ustaljene prakse davčnih organov in predhodno navedenega pojasnila, je prvostopenjski organ utemeljil s sklicevanjem na sodbo Vrhovnega sodišča RS X Ips 19/2019 z dne 20. 5. 2020 ter na sodbo SEU v zadevi C-209/2014 z dne 2. 7. 2015, kakor tudi s sklicevanjem na učinke sodb SEU "erga omnes" in "ex tunc". Davčni organ je spremembo ustaljene prakse utemeljeval tudi z navedbo, da je v ponovnem postopku moral upoštevati napotila iz pravnomočne sodbe Upravnega sodišča RS in iz odločbe pritožbenega organa v tej zadevi in sicer, da se mora pri predmetnih poslih opredeliti ali dejansko stanje ustreza pogojem, ki omogoča znižanje davčne osnove, oz. ali gre v obravnavanih primerih za posle "sale and lease back", ki se štejejo kot enotna finančna transakcija, ki je oproščena plačila DDV, zato je predmetne posle ponovno pravno kvalificiral. Posledično je ugotovil drugačno dejansko stanje, zato je moral sprejeti drugačno pravno odločitev. Po presoji...
julij 3, 2025 0 Comments

UPRS Sodba IV U 63/2022-24

Upravni organ s tem, ko tožniku ni omogočil izvedbo dokazov, ki jih je ta predlagal, kršil negovo pravico do izjave. Tožniku nista omogočila izvajanja predlaganih dokazov (zaslišanja), posledično davčna organa nista v celoti ugotovila vseh dejstev in okoliščin, ki imajo pomen za izdajo odmerne odločbe, kot to zahteva prvi odstavek 73. člena ZDavP-2.
julij 3, 2025 0 Comments

UPRS Sodba I U 1768/2021-28

Računi ne izkazujejo vsebine zaračunanega poslovnega dogodka, saj je na njih naveden zgolj mesec opravljanja storitev ter pavšalni znesek za plačilo, ne pa npr. tudi kraj opravljene storitve, natančnejši čas izvedbe storitev, koliko ur dela je bilo opravljenih, kdo je delo opravil in kakšna je bila cena na enoto dela. Zato zgolj na podlagi računov davčna organa utemeljeno nista mogla preveriti vsebine zaračunanega poslovnega dogodka, druge podporne dokumentacije pa računi niso imeli.
julij 3, 2025 0 Comments

UPRS Sodba in sklep I U 224/2022-21

Tožnik je v dokaznem postopku davčnemu organu predložil sporne račune in svoje izdane račune, ki so povezani s spornimi računi. Poleg navedenaga je tožnikov zakoniti zastopnik pri davčnemu organu podal izjavo na zapisnik in v njej navedel, "da blago nabavijo, račun pa prejmejo naknadno, ko je material že vzgrajen in plačal. Glede načina kontakta z družbami tipa "missing trader" je pojasnil, da trgovski potniki hodijo po terenu in ponujajo blago, telefonirajo, predlagajo kataloge, vzorce. Šele nato se naročniki odločijo, od koga bodo kupili. Okoliščine poslovanja s temi družbami niso odstopale od poslovanja z drugimi. Gradbeni dnevniki se vodijo tam, kjer je tehnični prevzem objekta ali kjer to stranka zahteva. Tožnik ni imel indicev, da gre za "missing trader" družbe." Prvostopenjski organ se do teh navedb ni opredelil. Prvostopenjski organ po eni strani navaja zaključek, da je izkazan tožnikov subjektivni element, torej da tožnik ne izpolnjuje vseh...
julij 3, 2025 0 Comments

UPRS Sodba I U 1181/2023-9

Davčni inšpekcijski nadzor v tožnikovem primeru je bil osredotočen na okoliščine v zvezi z dvigi gotovine za obdobje od začetka leta 2018 do sredine leta 2021 in v zvezi z odhodki v obračunih davka od dohodkov pravnih oseb za obdobje od 2018-2020. Prvostopenjski organ je v obrazložitvi izpodbijanega sklepa povzel ugotovitve davčnega inšpekcijskega nadzora ter navedel razloge in pravne podlage, iz katerih izhaja obstoj pričakovane davčne obveznosti, ter pojasnil, kako je ugotovil višino posameznega davka. Po presoji sodišča je verjetnost, da bo obveznost v določeni višini nastala, tako obrazložena.
julij 3, 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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