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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

UPRS Sodba I U 1845/2019-19

Zdi se, da je tožena stranka DUTB v konkretnem primeru štela za poslovni subjekt pod prevladujočim vplivom oseb javnega prava, vendar za to ni podala nobene utemeljitve v smislu, da DUTB ne izpolnjuje kriterijev, ki opredeljujejo pravno osebo javnega prava, ali da nima javnega pooblastila na podlagi zakona. Šele, ko Informacijski pooblaščenec, ki je specializiran in avtonomen organ za področje uresničevanja ustavne pravice do dostopa do informacije javnega značaja, ugotovi in utemelji, da ne gre za zavezanca po 1. členu ZDIJZ, pride v poštev, če so izpolnjeni zakonski pogoji, določilo 1.a člena ZDIJZ, ki kot zavezance opredeljuje tudi določene poslovne subjekte pod prevladujočim vplivom oseb javnega prava. Opredelitvi informacije javnega značaja, če gre za zavezanca po 1. členu ZDIJZ ali pa če gre za zavezanca po 1.a. členu ZDIJZ se namreč razlikujeta, pomembno pa se razlikuje tudi ureditev izjem glede dostopa do informacije javnega značaja v odvisnosti od tega,...
oktober 4, 2024 0 Comments

CELEX:62023CO0550:           Ordonnance de la Cour (septième chambre) du 26 septembre 2024.#NV contre Agentsia za darzhavna finansova inspektsia.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Directive 2014/24/UE – Procédures de passation des marchés publics de travaux, de fournitures et de services – Pouvoir adjudicateur – Notion d’“organisme de droit public” – Application à un marché public dont la valeur estimée est inférieure aux seuils d’application de la directive.#Affaire C-550/23.

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oktober 4, 2024 0 Comments

CELEX:62024CO0143:           Ordonnance de la Cour (neuvième chambre) du 26 septembre 2024.#PL contre État belge.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Réponse pouvant être clairement déduite de la jurisprudence – Espace de liberté, de sécurité et de justice – Politique d’immigration – Retour des ressortissants de pays tiers en séjour irrégulier – Directive 2008/115/CE – Champ d’application – Décision de retour – Exceptions – Droit de séjour pour des motifs charitables, humanitaires ou autres.#Affaire C-143/24.

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oktober 4, 2024 0 Comments

CELEX:62024CO0318(01)

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oktober 4, 2024 0 Comments

CELEX:32024D05995: Council Decision of 24 September 2024 replacing an alternate member of the Advisory Committee on Safety and Health at Work for Sweden

oktober 4, 2024 0 Comments

CELEX:32024D2606: Council Decision (EU) 2024/2606 of 23 September 2024 establishing the position to be taken on behalf of the European Union within the Partnership Council established by the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part, as regards modifications to Annex 3 to that Agreement

oktober 4, 2024 0 Comments

CELEX:32024D1744R(02): Corrigendum to Council Decision (CFSP) 2024/1744 of 24 June 2024 amending Decision 2014/512/CFSP concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine (OJ L, 2024/1744, 24.6.2024)

oktober 4, 2024 0 Comments

CELEX:32024R1745R(04): Corrigendum to Council Regulation (EU) 2024/1745 of 24 June 2024 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine (OJ L, 2024/1745, 24.6.2024)

oktober 4, 2024 0 Comments

Podpis cenovnega sporazuma Finančne uprave s podjetjem Spar Slovenija d.o.o.

oktober 3, 2024 0 Comments

CELEX:62022TJ0181:           Arrêt du Tribunal (sixième chambre) du 2 octobre 2024 (Extraits).#Pharol, SGPS, SA contre Commission européenne.#Concurrence – Ententes – Marchés portugais et espagnol des télécommunications – Clause de non-concurrence sur le marché ibérique insérée dans le contrat pour l’acquisition par Telefónica de la part détenue par Portugal Telecom dans l’opérateur brésilien de téléphonie mobile Vivo – Annulation partielle de la décision initiale – Décision modifiant le montant de l’amende – Autorité de la chose jugée – Défaut d’adoption d’une communication des griefs complémentaire – Détermination de la valeur des ventes – Exclusion des ventes des services pour lesquelles les parties ne sont pas en concurrence potentielle.#Affaire T-181/22.

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oktober 3, 2024 0 Comments

CELEX:62022TJ0332:           Arrêt du Tribunal (deuxième chambre élargie) du 2 octobre 2024.#TotalEnergies Marketing Nederland NV contre Commission européenne.#Accès aux documents – Règlement (CE) no 1049/2001 – Documents relatifs à une procédure d’application de l’article 101 TFUE – Refus d’accès – Exception relative à la protection des objectifs des activités d’inspection, d’enquête et d’audit – Exception relative à la protection des intérêts commerciaux d’un tiers – Présomption générale de confidentialité – Obligation d’identifier les documents couverts par la présomption et d’en fournir une liste.#Affaire T-332/22.

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oktober 3, 2024 0 Comments

CELEX:62022TJ0263: Judgment of the General Court (Third Chamber) of 2 October 2024.#China Chamber of Commerce for Import and Export of Machinery and Electronic Products (CCCME) and Others v European Commission.#Dumping – Imports of certain iron or steel fasteners originating in China – Imposition of a definitive anti-dumping duty – Action for annulment – Admissibility – Standing to bring proceedings – Representative association of exporters – Article 2(6a) of Regulation (EU) 2016/1036 – Construction of the normal value – Choice of appropriate representative country – Article 2(10) of Regulation 2016/1036 – Adjustments – Non-cooperation – Article 18 of Regulation 2016/1036 – Calculation of the dumping margin for the non-sampled cooperating exporting producers – Definition of the product con

oktober 3, 2024 0 Comments

CELEX:62022TJ0263_RES: Judgment of the General Court (Third Chamber) of 2 October 2024.#China Chamber of Commerce for Import and Export of Machinery and Electronic Products (CCCME) and Others v European Commission.#Dumping – Imports of certain iron or steel fasteners originating in China – Imposition of a definitive anti-dumping duty – Action for annulment – Admissibility – Standing to bring proceedings – Representative association of exporters – Article 2(6a) of Regulation (EU) 2016/1036 – Construction of the normal value – Choice of appropriate representative country – Article 2(10) of Regulation 2016/1036 – Adjustments – Non-cooperation – Article 18 of Regulation 2016/1036 – Calculation of the dumping margin for the non-sampled cooperating exporting producers – Definition of the product

oktober 3, 2024 0 Comments

CELEX:62022TJ0797: Judgment of the General Court (Grand Chamber) of 2 October 2024.#Ordre néerlandais des avocats du barreau de Bruxelles and Others v Council of the European Union.#Common foreign and security policy – Restrictive measures adopted in view of Russia’s actions destabilising the situation in Ukraine – Prohibition on the provision of legal advisory services to the Russian Government and entities established in Russia – Fundamental role of lawyers in a democratic society – Right of lawyers to provide legal advisory services – Right to be advised by a lawyer – Articles 7 and 47 and Article 52(2) of the Charter of Fundamental Rights – Independence of lawyers – Rule of law – Proportionality – Legal certainty.#Case T-797/22.

oktober 3, 2024 0 Comments

CELEX:62022TJ0181_RES: Judgment of the General Court (Sixth Chamber) of 2 October 2024 (Extracts).#Pharol, SGPS, SA v European Commission.#Competition – Agreements, decisions and concerted practices – Portuguese and Spanish telecommunications markets – Non-compete clause with respect to the Iberian market inserted in the contract for the acquisition by Telefónica of Portugal Telecom’s share in the Brazilian mobile telephone operator Vivo – Annulment in part of the initial decision – Decision amending the amount of the fine – Res judicata – Non-adoption of a supplementary statement of objections – Determination of the value of sales – Exclusion of sales of services for which the parties are not in potential competition.#Case T-181/22.

oktober 3, 2024 0 Comments

CELEX:62022TJ0797_RES: Judgment of the General Court (Grand Chamber) of 2 October 2024.#Ordre néerlandais des avocats du barreau de Bruxelles and Others v Council of the European Union.#Common foreign and security policy – Restrictive measures adopted in view of Russia’s actions destabilising the situation in Ukraine – Prohibition on the provision of legal advisory services to the Russian Government and entities established in Russia – Fundamental role of lawyers in a democratic society – Right of lawyers to provide legal advisory services – Right to be advised by a lawyer – Articles 7 and 47 and Article 52(2) of the Charter of Fundamental Rights – Independence of lawyers – Rule of law – Proportionality – Legal certainty.#Case T-797/22.

oktober 3, 2024 0 Comments

CELEX:62022TJ0669: Judgment of the General Court (Ninth Chamber) of 2 October 2024 (Extracts).#IP v European Commission.#Civil service – Members of the contract staff – Disciplinary proceedings – Disciplinary penalty – Termination of the contract without notice – OLAF investigation – Reimbursement of medical expenses – Article 266 TFEU – Decision adopted to implement a judgment of the General Court – Measures necessary to implement a judgment delivered in an action for annulment – Res judicata – Procedural defect – Article 12 of Annex IX to the Staff Regulations – Consultation of the Disciplinary Board – Rights of the defence – Liability – Material and non-material damage.#Case T-669/22.

oktober 3, 2024 0 Comments

CELEX:62022TJ0587: Judgment of the General Court (Second Chamber, Extended Composition) of 2 October 2024 (Extracts).#Crown Holdings, Inc. and Crown Cork & Seal Deutschland Holdings GmbH v European Commission.#Competition – Agreements, decisions and concerted practices – Metal packaging market – Decision finding an infringement of Article 101 TFEU – Cooperation between the Commission and the national competition authorities – Initiation of an investigation procedure by the Commission at the request of a national competition authority – Period for re-allocation – Obligation to state reasons – Legitimate expectations – Principle of subsidiarity – Rights of the defence – Proportionality – Principle of good administration – Counterclaim for re-evaluation of the amount of the fine following a s

oktober 3, 2024 0 Comments

CELEX:62022TJ0587_RES: Judgment of the General Court (Second Chamber, Extended Composition) of 2 October 2024 (Extracts).#Crown Holdings, Inc. and Crown Cork & Seal Deutschland Holdings GmbH v European Commission.#Competition – Agreements, decisions and concerted practices – Metal packaging market – Decision finding an infringement of Article 101 TFEU – Cooperation between the Commission and the national competition authorities – Initiation of an investigation procedure by the Commission at the request of a national competition authority – Period for re-allocation – Obligation to state reasons – Legitimate expectations – Principle of subsidiarity – Rights of the defence – Proportionality – Principle of good administration – Counterclaim for re-evaluation of the amount of the fine following

oktober 3, 2024 0 Comments

CELEX:62023TJ0126:           Arrêt du Tribunal (quatrième chambre élargie) du 2 octobre 2024.#VC contre Agence européenne pour la sécurité et la santé au travail.#Marchés publics – Règlement financier – Exclusion pour une durée de deux ans des procédures de passation de marchés et d’octroi de subventions financées par le budget général de l’Union et par le FED – Publication de l’exclusion – Inscription dans la base de données du système de détection rapide et d’exclusion – Faute professionnelle grave – Décision d’une autorité nationale de concurrence – Suspension par le juge national – Obligation de motivation – Droit à une protection juridictionnelle effective – Mesures correctrices – Compétence de pleine juridiction – Erreur manifeste d’appréciation – Erreur d’appréciation – Proportionn

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oktober 3, 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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