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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
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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:62020CJ0615_RES: Judgment of the Court (Grand Chamber) of 13 July 2023.#Criminal proceedings against YP and Others.#Requests for a preliminary ruling from the Sąd Okręgowy w Warszawie.#References for a preliminary ruling – Second subparagraph of Article 19(1) TEU – Rule of law – Effective legal protection in the fields covered by Union law – Independence of judges – Primacy of EU law – Article 4(3) TEU – Duty of sincere cooperation – Lifting of a judge’s immunity from prosecution and his or her suspension from duties ordered by the Izba Dyscyplinarna (Disciplinary Chamber) of the Sąd Najwyższy (Supreme Court, Poland) – Lack of independence and impartiality on the part of that chamber – Alteration of the composition of the court formation called on to adjudicate on a case which up to

julij 30, 2024 0 Comments

CELEX:62022CJ0142_RES: Judgment of the Court (Second Chamber) of 6 July 2023.#OE v Minister for Justice and Equality.#Request for a preliminary ruling from the Supreme Court.#Reference for a preliminary ruling – Police and judicial cooperation in criminal matters – European arrest warrant – Framework Decision 2002/584/JHA – Article 27 – Prosecution for an offence committed prior to the person’s surrender other than that for which he or she was surrendered – Request for consent sent to the executing judicial authority – European arrest warrant issued by the public prosecutor of a Member State which is not an issuing judicial authority – Consequences for the request for consent.#Case C-142/22.

julij 30, 2024 0 Comments

CELEX:62021TJ0269_RES: Judgment of the General Court (Second Chamber) of 26 July 2023.#Arctic Paper Grycksbo AB v European Commission.#Environment – Directive 2003/87/EC – Scheme for greenhouse gas emission allowance trading – National implementing measures – Transitional free allocation of greenhouse gas emission allowances – Decision to exclude an installation exclusively using biomass – Duty of diligence – Right to be heard – Obligation to state reasons – Manifest error of assessment – Equal treatment – Legitimate expectations – Plea of illegality – Paragraph 1 of Annex I to Directive 2003/87.#Case T-269/21.

julij 30, 2024 0 Comments

CELEX:62016TJ0131(01)_RES: Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.#Kingdom of Belgium v European Commission.#State aid – Aid scheme put into effect by Belgium – Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted – Tax ruling – Taxable profit – Excess profit exemption – Advantage – Selectivity – Adverse effect on competition – Recovery.#Case T-131/16 RENV.

julij 30, 2024 0 Comments

CELEX:62020TJ0748_RES: Judgment of the General Court (Seventh Chamber) of 6 September 2023.#European Commission v Centre d’étude et de valorisation des algues SA (CEVA) and Others.#Arbitration clause – Specific programme for research and development in the field of ‘Quality of Life and Management of Living Resources’ – Grant agreement – OLAF investigation report finding financial irregularities – Reimbursement of the sums paid – Applicable law – Limitation period – Impact of the OLAF report.#Case T-748/20.

julij 30, 2024 0 Comments

CELEX:62021TJ0272_RES: Judgment of the General Court (Sixth Chamber, Extended Composition) of 5 July 2023.#Carles Puigdemont i Casamajó and Others v European Parliament.#Institutional law – Member of the Parliament – Privileges and immunities – Decision to waive parliamentary immunity – Article 9 of Protocol No°7 on the Privileges and Immunities of the European Union – Competence of the authority that issued the request for waiver of immunity – Legal certainty – Manifest error of assessment – Scope of the Parliament’s review – Procedure for examining the request for the waiver of immunity – Rights of the defence – Impartiality.#Case T-272/21.

julij 30, 2024 0 Comments

CELEX:62021CJ0568_RES: Judgment of the Court (First Chamber) of 21 September 2023.#Staatssecretaris van Justitie en Veiligheid v E. and S.#Request for a preliminary ruling from the Raad van State.#Reference for a preliminary ruling – Area of freedom, security and justice – Dublin System – Regulation (EU) No 604/2013 – Criteria and mechanisms for determining the Member State responsible for examining an application for international protection – Responsibility of the Member State which issued a residence document to the applicant – Article 2(l) – Meaning of ‘residence document’ – Diplomatic card issued by a Member State – Vienna Convention on Diplomatic Relations.#Case C-568/21.

julij 30, 2024 0 Comments

CELEX:62022CJ0027_RES: Judgment of the Court (First Chamber) of 14 September 2023.#Volkswagen Group Italia SpA and Volkswagen Aktiengesellschaft v Autorità Garante della Concorrenza e del Mercato.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Article 50 of the Charter of Fundamental Rights of the European Union – Principle ne bis in idem – Penalty imposed concerning unfair commercial practices – Criminal nature of the penalty – Criminal penalty imposed in a Member State after the adoption of a penalty concerning unfair commercial practices in another Member State but which became final before the latter penalty – Article 52(1) – Limitations to the principle ne bis in idem – Conditions – Coordination of proceedings and penalties.#Case C-2

julij 30, 2024 0 Comments

CELEX:62021CJ0615_RES: Judgment of the Court (Fifth Chamber) of 13 July 2023.#Napfény-Toll Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Szegedi Törvényszék.#Reference for a preliminary ruling – Value added tax (VAT) – National legislation providing for the possibility of suspending, without any temporal limit, the limitation period for action by the tax authorities in the event of court proceedings – Repeated tax procedures – Regulation No 2988/95 – Scope – Principles of legal certainty and effectiveness of EU law.#Case C-615/21.

julij 30, 2024 0 Comments

CELEX:62022CJ0307_RES: Judgment of the Court (First Chamber) of 26 October 2023.#FT v DW.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Processing of personal data – Regulation (EU) 2016/679 – Articles 12, 15 and 23 – Data subject’s right of access to his or her data undergoing processing – Right to obtain a first copy of those data free of charge – Processing of a patient’s data by his or her medical practitioner – Medical records – Reasons for the request for access – Use of data for the purpose of triggering the liability of the person providing treatment – Concept of ‘copy’.#Case C-307/22.

julij 30, 2024 0 Comments

CELEX:62021TJ0126_RES: Judgment of the General Court (Fifth Chamber, Extended Composition) of 5 July 2023.#AO Nevinnomysskiy Azot and AO Novomoskovskaya Aktsionernaya Kompania NAK 'Azot' v European Commission.#Dumping – Imports of ammonium nitrate originating in Russia – Definitive anti-dumping duties – Request for an expiry review – Article 11(2) of Regulation (EU) 2016/1036 – Article 5(3) and (9) of Regulation 2016/1036 – Legal time limit – Sufficiency of the evidence – Deficiency procedure – Information submitted outside the legal time limit.#Case T-126/21.

julij 30, 2024 0 Comments

CELEX:62022TO0706(01)_RES: Order of the General Court (Second Chamber) of 20 September 2023.#Nicoventures Trading Ltd and Others v European Commission.#Action for annulment – Public health – Withdrawal of certain exemptions for heated tobacco products – Direct concern – Lack of individual concern – Inadmissibility.#Case T-706/22.

julij 30, 2024 0 Comments

CELEX:62021TJ0377_RES: Judgment of the General Court (Ninth Chamber) of 12 July 2023.#Eurecna SpA v European Commission.#Access to documents – Regulation (EC) No 1049/2001 – Final report of the investigation by OLAF into the performance of a service contract financed by the EDF – Refusal to grant access – Exception relating to the protection of the decision-making process – Exception relating to protection of the purpose of inspections, investigations and audits – General presumption – Obligation to state reasons.#Case T-377/21.

julij 30, 2024 0 Comments

CELEX:62022CJ0087_RES: Judgment of the Court (Fourth Chamber) of 13 July 2023.#TT v AK.#Request for a preliminary ruling from the Landesgericht Korneuburg.#Reference for a preliminary ruling – Jurisdiction in matters of parental responsibility – Regulation (EC) No 2201/2003 – Articles 10 and 15 – Transfer to a court of another Member State better placed to hear the case – Conditions – Court of the Member State to which the child has been wrongfully removed – The 1980 Hague Convention – Best interests of the child.#Case C-87/22.

julij 30, 2024 0 Comments

CELEX:62021CJ0137_RES: Judgment of the Court (Grand Chamber) of 5 September 2023.#European Parliament v European Commission.#Action for failure to act – Regulation (EU) 2018/1806 – Point (f) of the first paragraph of Article 7 – List of third countries whose nationals must be in possession of visas when crossing the external borders of the Member States – List of third countries whose nationals are exempt from that requirement – Principle of reciprocity – Request to adopt a delegated act temporarily suspending the visa exemption for a 12-month period for nationals of the United States of America.#Case C-137/21.

julij 30, 2024 0 Comments

CELEX:62022CJ0713: Judgment of the Court (Grand Chamber) of 29 July 2024.#LivaNova plc v Ministero dell'Economia e delle Finanze and Others.#Reference for a preliminary ruling – Companies – Divisions of public limited liability companies – Sixth Directive 82/891/EEC – Article 3(3)(b) – Division by the formation of new companies – Concept of ‘liability … not allocated by the draft terms of division’ – Joint and several liability of those new companies for liabilities resulting from the conduct of the company being divided prior to that division.#Case C-713/22.

julij 30, 2024 0 Comments

CELEX:62022CJ0713_RES: Judgment of the Court (Grand Chamber) of 29 July 2024.#LivaNova plc v Ministero dell'Economia e delle Finanze and Others.#Reference for a preliminary ruling – Companies – Divisions of public limited liability companies – Sixth Directive 82/891/EEC – Article 3(3)(b) – Division by the formation of new companies – Concept of ‘liability … not allocated by the draft terms of division’ – Joint and several liability of those new companies for liabilities resulting from the conduct of the company being divided prior to that division.#Case C-713/22.

julij 30, 2024 0 Comments

CELEX:62020TJ0115_RES: Judgment of the General Court (Sixth Chamber, Extended Composition) of 5 July 2023.#Carles Puigdemont i Casamajó and Antoni Comín i Oliveres v European Parliament.#Action for annulment – Institutional law – Member of the Parliament – Refusal of the President of the Parliament to accede to a request for privileges and immunities to be defended – Act not open to challenge – Inadmissibility.#Case T-115/20.

julij 30, 2024 0 Comments

CELEX:62021CJ0670_RES: Judgment of the Court (First Chamber) of 12 October 2023.#BA v Finanzamt X.#Request for a preliminary ruling from the Finanzgericht Köln.#Reference for a preliminary ruling – Taxation – Free movement of capital – Articles 63 to 65 TFEU – Inheritance tax – Movement of capital between Member States and third countries – Immovable property located in a third country – More favourable tax treatment for immovable property located in a Member State or in a State which is party to the Agreement on the European Economic Area – Restriction – Justification – Housing policy – Effectiveness of fiscal supervision.#Case C-670/21.

julij 30, 2024 0 Comments

CELEX:62022CO0756_INF: Order of the Court (Ninth Chamber) of 11 December 2023.#Bank Millennium S.A. v ES and AS.#Request for a preliminary ruling from the Sąd Okręgowy w Warszawie.#Case C-756/22.

julij 30, 2024 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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