Vrsta AI: Disclaimer AI Kaj prejmete
AI Davčni Asistent: modro-poslovanje.si

Problemi z davčnim postopkom, vodenje poslovnih? knjig....pridobite nasvet ali ponudbo za vodenje poslovnih knjig ali pomoč pri preoblikovanju podjetja (normiranec, lmet, zavod, d.o.o.....), inšpekcije....
AI Davki/Računovodstvo

Problemi z razumevanjem davkov, prispevkov?....svetovalec potrdi odgovor na vprašanja o DAVKIH - AI modri davčni nasvet pa naredi (Povzetek → Razlaga → Koraki → Viri. in Potrditev odgovora s strani Derganc Franc)
 (Rezervirajte termin pri DAVČNEM SVETOVALCU - mag. Franc Derganc)

Išči

BAZA ZNANJA

Praksa Sodišča EU (DAVKI)

CELEX:62023TJ1129_INF: Judgment of the General Court (Second Chamber) of 10 December 2025.#Intel Corporation Inc. v European Commission.#Competition – Abuse of dominant position – Microprocessors market – Decision finding an infringement of Article 102 TFEU and Article 54 of the EEA Agreement – ‘Naked’ restrictions – Consequences of the annulment in part of an earlier decision – Nature of the infringement – Amount of the fine – 2006 Guidelines on the method of setting fines – Proportionality – Whether appropriate – Unlimited jurisdiction.#Case T-1129/23.

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CELEX:62025TJ0693_INF:           Arrêt du Tribunal (cinquième chambre) du 11 février 2026.#Maya Tokareva contre Conseil de l'Union européenne.#Politique étrangère et de sécurité commune – Mesures restrictives prises eu égard aux actions compromettant ou menaçant l’intégrité territoriale, la souveraineté et l’indépendance de l’Ukraine – Gel des fonds – Liste des personnes, des entités et des organismes auxquels s’applique le gel des fonds et des ressources économiques – Réinscription du nom du requérant sur la liste – Notion d’“avantage tiré d’une femme ou d’un homme d’affaires influent exerçant des activités en Russie” – Article 2, paragraphe 1, sous g), de la décision 2014/145/PESC – Erreur d’appréciation – Article 266 TFUE.#Affaire T-693/25.

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CELEX:62024TO0223_INF: Order of the General Court (Fourth Chamber) of 14 July 2025.#Pinpoint Innovations Ltd v European Commission.#Research and technological development – Horizon 2020 Framework Programme for Research and Innovation (2014-2020) – Development of a data analysis system to reduce delays in healthcare – Grant agreement – Actual recovery of a debt by the mutual insurance mechanism – Manifest lack of jurisdiction in part – Action in part manifestly inadmissible and in part manifestly lacking any foundation in law.#Case T-223/24.

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CELEX:62024CJ0465_RES: Judgment of the Court (Fifth Chamber) of 12 March 2026.#SBK Art Limited Liability Company v Fortenova Group STAK Stichting and Open Pass Limited.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Common foreign and security policy – Restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – Regulation (EU) No 269/2014 – Concept of ‘freezing of funds’ – Article 1(f) – Exercise by a person subject to restrictive measures of the rights, attached to depositary receipts, to attend, and vote in, a meeting of holders of such instruments.#Case C-465/24.

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CELEX:62024CJ0008_RES:           Arrêt de la Cour (grande chambre) du 17 mars 2026.##Renvoi préjudiciel – Espace de liberté, de sécurité et de justice – Coopération judiciaire en matière pénale – Règlement (UE) 2018/1805 – Article 1er, paragraphes 1 et 4 – Décision de confiscation adoptée dans le cadre d’une procédure pénale – Article 2, point 2 et point 3, sous a) et d) – Confiscation en lien avec une infraction pénale, mais sans condamnation définitive – Décision de confiscation ordonnée dans un jugement d’acquittement constatant que les biens à confisquer constituent le produit d’une infraction pénale différente de celle ayant conduit à ce jugement et à laquelle ont participé d’autres personnes que les prévenus acquittés – Absence d’acte d’accusation contre ces personnes – Article 19,

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CELEX:62024CJ0008:           Arrêt de la Cour (grande chambre) du 17 mars 2026.##Renvoi préjudiciel – Espace de liberté, de sécurité et de justice – Coopération judiciaire en matière pénale – Règlement (UE) 2018/1805 – Article 1er, paragraphes 1 et 4 – Décision de confiscation adoptée dans le cadre d’une procédure pénale – Article 2, point 2 et point 3, sous a) et d) – Confiscation en lien avec une infraction pénale, mais sans condamnation définitive – Décision de confiscation ordonnée dans un jugement d’acquittement constatant que les biens à confisquer constituent le produit d’une infraction pénale différente de celle ayant conduit à ce jugement et à laquelle ont participé d’autres personnes que les prévenus acquittés – Absence d’acte d’accusation contre ces personnes – Article 19, para

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CELEX:62024CJ0258_RES:           Arrêt de la Cour (grande chambre) du 17 mars 2026.#Katholische Schwangerschaftsberatung contre JB.#Renvoi préjudiciel – Politique sociale – Directive 2000/78/CE – Égalité de traitement en matière d’emploi et de travail – Activités professionnelles d’églises et d’autres organisations dont l’éthique est fondée sur la religion ou les convictions – Association dispensant aux femmes enceintes des conseils en matière de grossesse – Exigences professionnelles – Attitude de bonne foi et de loyauté envers l’éthique de l’église ou de l’organisation – Différence de traitement fondée sur la religion ou les convictions – Licenciement d’une travailleuse au motif de son retrait de l’Église catholique.#Affaire C-258/24.

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CELEX:62024CJ0258:           Urteil des Gerichtshofs (Große Kammer) vom 17. März 2026.#Katholische Schwangerschaftsberatung gegen JB.#Vorlage zur Vorabentscheidung – Sozialpolitik – Richtlinie 2000/78/EG – Gleichbehandlung in Beschäftigung und Beruf – Berufliche Tätigkeiten innerhalb von Kirchen und anderen Organisationen, deren Ethos auf religiösen Grundsätzen oder Weltanschauungen beruht – Verein, der schwangere Frauen in Schwangerschaftsfragen berät – Berufliche Anforderungen – Loyales und aufrichtiges Verhalten im Sinne des Ethos der Kirche oder der Organisation – Ungleichbehandlung wegen der Religion oder der Weltanschauung – Entlassung einer Arbeitnehmerin wegen ihres Austritts aus der katholischen Kirche.#Rechtssache C-258/24.

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CELEX:62025TA0054: Case T-54/25: Judgment of the General Court of 28 January 2026 – Maschio Gaspardo v EUIPO – Madara Agro (Agricultural machines) (European Union design – Invalidity proceedings – Registered EU design representing an agricultural subsoiler – Grounds for invalidity – Failure to comply with the requirements for protection – Article 25(1)(b) of Regulation (EC) No 6/2002 in the version prior to Regulation (EU) 2024/2822 – No individual character – Article 6 of Regulation No 6/2002 – Informed user – Degree of freedom of the designer – No different overall impression)

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CELEX:62023CA0206: Case C-206/23: Judgment of the Court (Eighth Chamber) of 22 January 2026 – European Commission v Republic of Bulgaria (Failure of a Member State to fulfil obligations – Article 258 TFEU – Environment – Directive (EU) 2018/2001 – Energy from renewable sources – Failure to transpose and notify transposition measures – Article 260(3) TFEU – Financial penalties – Application for the imposition of a lump sum and a daily penalty payment)

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CELEX:62024CA0413: Case C-413/24, Vlaams Gewest: Judgment of the Court (Second Chamber) of 22 January 2026 (request for a preliminary ruling from the ondernemingsrechtbank Gent, afdeling Oostende – Belgium) – Vlaams Gewest v P&O North Sea Ferries Limited, P&O Ferries Limited (Reference for a preliminary ruling – Regulation (EEC) No 4055/86 – Application of the principle of freedom to provide services to maritime transport between Member States and between Member States and third countries – Article 56 TFEU – Article 191 of 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 – Freedom to provide services – Restrictions – Nation

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CELEX:62024CA0812: Case C-812/24, LIPOR and PreZero Portugal: Judgment of the Court (Seventh Chamber) of 22 January 2026 (request for a preliminary ruling from the Supremo Tribunal Administrativo – Portugal) – LIPOR – Associação de Municípios para a Gestão Sustentável de Resíduos do Grande Porto, PreZero Portugal, S.A. v Semural Waste & Energy, S.A. (Reference for a preliminary ruling – Public procurement of service, supply and works contracts – Directive 2014/24/EU – Award of contracts – Article 2(1)(10) – Concept of economic operator – Inclusion of a subsidiary wholly owned by the parent company – Article 63 – Reliance on the capacities of other entities of persons linked with that undertaking – Article 59(1) – Freedom to prove that the capacities of other entities have been made

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CELEX:62024CA0453: Case C-453/24, Hadenov: Judgment of the Court (Second Chamber) of 22 January 2026 (request for a preliminary ruling from the Sofiyski gradski sad – Bulgaria) – Criminal proceedings against BC (Reference for a preliminary ruling – Area of freedom, security and justice – Framework Decision 2005/214/JHA – Mutual recognition of financial penalties – Article 7(2)(g) – Ground for non-recognition and non-execution – Informing the person concerned of his or her right to contest the case and of the time limits of such a legal remedy – Article 7(3) – Obligation to consult the competent authority of the issuing Member State)

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CELEX:62024CA0902: Case C-902/24, Herchoski: Judgment of the Court (Ninth Chamber) of 22 January 2026 (request for a preliminary ruling from the Sąd Okręgowy w Warszawie – Poland) – RM, EM v Santander Bank Polska S.A. (Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Article 6(1) and Article 7(1) – Mortgage loan agreement indexed to a foreign currency and containing unfair terms – Effects of the finding that a contractual term is unfair – Void agreement – National case-law providing for two independent claims for restitution – Consumer action seeking repayment of monthly payments made under the agreement – Claim of the seller or supplier corresponding to the amount of the loan – Recovery – Right of the seller or supplier

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CELEX:62024CA0590: Case C-590/24, AK Dlhopolec and Others: Judgment of the Court (Eighth Chamber) of 22 January 2026 (request for a preliminary ruling from the Najvyšší súd Slovenskej republiky – Slovakia) – Criminal proceedings against AK Dlhopolec s.r.o., MABONEX SLOVAKIA spol. s r.o., A.B., X.Y. (Reference for a preliminary ruling – Public procurement procedures – Directive 2014/23 – Award of concession contracts – Directive 2014/24 – Grounds for exclusion – National legislation establishing a register of public sector partners – Requirement of impartiality on the part of the person authorised to enter the public sector partner in that register – Imposition of a fine for non-compliance with that requirement – Automatic exclusion from participation in public procurement procedures in the

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CELEX:62024CA0144: Case C-144/24: Judgment of the Court (Fifth Chamber) of 22 January 2026 – European Commission v Hungary (Failure of a Member State to fulfil obligations – Freedom of establishment – National legislation establishing reference prices for certain basic construction materials below market prices – Obligation to pay an additional mining fee corresponding to 90 % of the difference between the reference price and the selling price – Measure mainly affecting undertakings held by companies established in other Member States – No justification – Procedure for the provision of information in the field of technical standards and regulations and of rules on Information Society services – Directive (EU) 2015/1535 – Article 1(1)(d) – Concept of other requirements)

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