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BAZA ZNANJASodna praksa Sodišča EU, lastni članki, spremembe davčne zakonodaje....

CELEX:62025CC0033: Opinion of Advocate General Szpunar delivered on 4 June 2026.### junij 5, 2026 0 Comments	CELEX:62025CJ0440_RES: Judgment of the Court (Second Chamber) of 4 June 2026.#PM and Others v Minister van Asiel en Migratie.#Reference for a preliminary ruling – Area of freedom, security and justice – Asylum policy – Common procedures for granting and withdrawing international protection – Directive 2013/32/EU – Article 46 – Right to an effective remedy – Full and ex nunc examination – Extent of the powers of the first-instance court or tribunal – Examination of the facts by the first-instance court or tribunal – Examination of the international protection needs by the first-instance court or tribunal – Refugee status or subsidiary protection status – Directive 2011/95/EU – Standards for the qualification of third-country nationals as beneficiaries of refugee status – Article 2(d) – ‘Wel junij 5, 2026 0 Comments
CELEX:62019TJ0795(01): Judgment of the General Court (Seventh Chamber) of 3 June 2026 (Extracts).#HB v European Commission.#Joined Cases T-795/19 RENV and T-796/19 RENV. junij 5, 2026 0 Comments	CELEX:62025CJ0198: Judgment of the Court (Second Chamber) of 4 June 2026.#S v Minister van Asiel en Migratie.#Reference for a preliminary ruling – Area of freedom, security and justice – Asylum policy – Common procedures for granting and withdrawing international protection – Directive 2013/32/EU – Article 46 – Right to an effective remedy – Full and ex nunc examination – Extent of the powers of the first-instance court or tribunal – Examination of the facts by the first-instance court or tribunal – Examination of the international protection needs by the first-instance court or tribunal.#Case C-198/25. junij 5, 2026 0 Comments
CELEX:62024CJ0243_INF: Judgment of the Court (Sixth Chamber) of 2 October 2025.#WV v European External Action Service.#Case C-243/24 P. junij 5, 2026 0 Comments	CELEX:62024CC0553: Opinion of Advocate General Ćapeta delivered on 4 June 2026.### junij 5, 2026 0 Comments
CELEX:62024CJ0621: Judgment of the Court (Fifth Chamber) of 4 June 2026.#Landkreis Schweinfurt v FB.#Reference for a preliminary ruling – Area of freedom, security and justice – Border controls, asylum and immigration – Asylum policy – Directive 2013/33/EU – Standards for the reception of applicants for international protection – Article 2(g) – Material reception conditions – Article 17(2) – Requirement as to a guaranteed adequate standard of living – Applicant for international protection subject to a transfer decision – Provision of the material reception conditions excluding benefits in kind covering clothing, everyday items and consumables, and without payment of the financial allowance intended to cover basic personal needs – Article 20(1)(c) – Reduction or withdrawal of material rece junij 5, 2026 0 Comments	CELEX:62024CJ0629_RES: Judgment of the Court (Fifth Chamber) of 4 June 2026.#MH and Costa Crociere SpA v Costa Crociere SpA and Others.#Reference for a preliminary ruling – Transport – Regulation (EC) No 392/2009 – Liability of carriers of passengers by sea in the event of accidents – Article 2 – Scope – Article 3 – Liability and insurance – Article 7 – Information to passengers – Athens Convention relating to the Carriage of Passengers and their Luggage by Sea – Article 3 – Liability of the carrier for the death of or personal injury to a passenger – Articles 6 and 7 – Limits of liability – Directive 90/314/EEC – Package travel, package holidays and package tours – Article 5 – Liability of the organiser of package travel for the proper performance of the package – Cruise – Personal injury junij 5, 2026 0 Comments
CELEX:62024CJ0791: Judgment of the Court (First Chamber) of 4 June 2026.#TERVE Production, spol. s r.o. v Intesa Sanpaolo Holding International S.A.#Reference for a preliminary ruling – Judicial cooperation in civil and commercial matters – Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Article 7(1) and (2) – Special jurisdiction – Matters relating to a contract – Non-acceptance by the majority shareholder of a company of the draft purchase agreement for the shares held by the minority shareholder of that company – Action by that minority shareholder seeking to replace, with a court ruling, the missing acceptance by that majority shareholder – Article 24(2) – Exclusive jurisdiction – Preliminary action by that junij 5, 2026 0 Comments	CELEX:62024CJ0837: Judgment of the Court (First Chamber) of 4 June 2026.#NOVA IBEROMOLDES - SGPS, S.A. v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Taxation – Indirect taxes on the raising of capital – Directive 2008/7/EC – Article 5(1)(a) and (e) – Contributions of capital – Restructuring operations – Article 6(1)(a) to (c) – Duties on the transfer of securities – Transfer duties – Formation of a capital company – Paying-up of the share capital by means of shares held by the contributing company in companies owning immovable property – Tax in respect of the transfers of immovable property for consideration.#Case C-837/24. junij 5, 2026 0 Comments
CELEX:62025CC0041: Conclusions de l'avocat général M. R. Norkus, présentées le 4 juin 2026.### This document does not exist in English. junij 5, 2026 0 Comments	CELEX:62023CJ0722_RES: Judgment of the Court (Grand Chamber) of 4 June 2026.#AR and Procureur général de Mons v HL.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – European arrest warrant – Framework Decision 2002/584/JHA – Article 1(3) – Grounds for refusal of execution – Risk of the requested person suffering inhuman or degrading treatment prohibited by Article 4 of the Charter of Fundamental Rights of the European Union – Article 4(6) – Ground for optional non-execution – Undertaking of the Member State to enforce the sentence in accordance with its domestic law – Framework Decision 2008/909/JHA – Mutual recognition of judgments in criminal matters – Article 4(5) – Request by the executing Member State to the issuing Member State to forward to it the judg junij 5, 2026 0 Comments
CELEX:62025CJ0326: Judgment of the Court (Sixth Chamber) of 4 June 2026.#CY v VPD Nachalnik na 03 Rayonno upravlenie na Stolichna direktsia na vatreshnite raboti.#Reference for a preliminary ruling – Area of freedom, security and justice – Police cooperation – Schengen Information System – Decision 2007/533/JHA – Regulation (EU) 2018/1862 – Alert on a motor vehicle for the purposes of seizure or use as evidence in criminal proceedings – Order to surrender a vehicle for which an alert has been issued in the Schengen Information System – National legislation precluding the person who was in possession of the object for which an alert has been issued from participating in the administrative and judicial procedure for the surrender of the object to the issuing Member State.#Case C-326/25. junij 5, 2026 0 Comments	CELEX:62024CJ0907: Judgment of the Court (Tenth Chamber) of 4 June 2026.#Egenergy Srl en liquidation, anciennement Orefice Generators Srl v MZ and Others.#Reference for a preliminary ruling – Social policy – Collective redundancies – Directive 98/59/EC – Concept of ‘redundancies’ – Article 1(1) – Transfer of place of work – Termination of employment contract due to worker’s refusal to comply with decision to transfer place of work – Procedure of information and consultation of workers’ representatives.#Case C-907/24. junij 5, 2026 0 Comments
CELEX:62024CJ0629: Judgment of the Court (Fifth Chamber) of 4 June 2026.#MH and Costa Crociere SpA v Costa Crociere SpA and Others.#Reference for a preliminary ruling – Transport – Regulation (EC) No 392/2009 – Liability of carriers of passengers by sea in the event of accidents – Article 2 – Scope – Article 3 – Liability and insurance – Article 7 – Information to passengers – Athens Convention relating to the Carriage of Passengers and their Luggage by Sea – Article 3 – Liability of the carrier for the death of or personal injury to a passenger – Articles 6 and 7 – Limits of liability – Directive 90/314/EEC – Package travel, package holidays and package tours – Article 5 – Liability of the organiser of package travel for the proper performance of the package – Cruise – Personal injury sus junij 5, 2026 0 Comments	CELEX:62025CJ0440: Judgment of the Court (Second Chamber) of 4 June 2026.#PM and Others v Minister van Asiel en Migratie.#Reference for a preliminary ruling – Area of freedom, security and justice – Asylum policy – Common procedures for granting and withdrawing international protection – Directive 2013/32/EU – Article 46 – Right to an effective remedy – Full and ex nunc examination – Extent of the powers of the first-instance court or tribunal – Examination of the facts by the first-instance court or tribunal – Examination of the international protection needs by the first-instance court or tribunal – Refugee status or subsidiary protection status – Directive 2011/95/EU – Standards for the qualification of third-country nationals as beneficiaries of refugee status – Article 2(d) – ‘Well-fo junij 5, 2026 0 Comments
CELEX:62023CJ0722: Judgment of the Court (Grand Chamber) of 4 June 2026.#AR and Procureur général de Mons v HL.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – European arrest warrant – Framework Decision 2002/584/JHA – Article 1(3) – Grounds for refusal of execution – Risk of the requested person suffering inhuman or degrading treatment prohibited by Article 4 of the Charter of Fundamental Rights of the European Union – Article 4(6) – Ground for optional non-execution – Undertaking of the Member State to enforce the sentence in accordance with its domestic law – Framework Decision 2008/909/JHA – Mutual recognition of judgments in criminal matters – Article 4(5) – Request by the executing Member State to the issuing Member State to forward to it the judgment junij 5, 2026 0 Comments	CELEX:62024CJ0841: Arrêt de la Cour (huitième chambre) du 4 juin 2026.#Commission européenne contre République hellénique.#Manquement d’État – Environnement – Directive 91/271/CEE – Traitement des eaux urbaines résiduaires – Article 3 – Systèmes de collecte – Systèmes individuels ou autres systèmes appropriés – Article 4 – Traitement secondaire ou équivalent – Article 5 – Zones sensibles – Article 7 – Eaux côtières – Article 10 – Stations d’épuration.#Affaire C-841/24. This document does not exist in English. junij 5, 2026 0 Comments
CELEX:62025CO0867_INF: Order of the Court of 14 April 2026.#Homestar sp. z o.o. v European Union Intellectual Property Office.#Appeal – EU trade mark – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed.#Case C-867/25 P. junij 5, 2026 0 Comments	CELEX:62024CJ0312_RES: Judgment of the Court (Fifth Chamber) of 4 June 2026.#CL v Prokuratura na Republika Bulgaria.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data in criminal matters – Regulation (EU) 2016/679 – Directive (EU) 2016/680 – Scope – Processing of data collected in the course of an investigation against a police officer as a person suspected of a criminal offence – Recording of data relating to this investigation in the police officer’s personnel file – Lawfulness of processing – Point (c) of the first subparagraph of Article 6(1) and Article 6(3) of that regulation – Processing necessary for compliance with a legal obligation – Legal basis for the processing – Article 17 of that regulation – Right to erasure.# junij 5, 2026 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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Izbrani prispeveki - novice o davkih pri nas in v EU - NEWS about TAXES