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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

Sodna praksa Sodišča EU, lastni članki, spremembe davčne zakonodaje....

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.


 

Evropska Unija je sprejela Uredbo (EU) 2026/261 o postopnem opuščanju uvoza ruskega zemeljskega plina

Bistvene novitete, ki jih uvaja Uredba (EU) št. 2026/261: Postopna prepoved uvoza zemeljskega plina iz Ruske federacije,Pravila za izvajanje in spremljanje navedene prepovedi ter postopno opuščanje uvoza nafte iz Ruske federacije,Predhodno dovoljenje za uvoz zemeljskega plina ter predložitev in izmenjavo ustreznih informacij,Nacionalne načrte za diverzifikacijo.Pred uvozom zemeljskega plina, ki se uvršča v tarifni oznaki 2711 11 in 2711 21, je potrebno pridobiti t.i. predhodno dovoljenje, razen kadar se plin uvaža iz Alžirije, Katarja, Norveške, Nigerije, ZDA ali Združenega kraljestva.V skladu z Uredbo morajo uvozniki carinskim organom predložiti informacije, ki so potrebne za izdajo predhodnega dovoljenja. Informacije se predložijo najpozneje en mesec pred vstopom zemeljskega plina na carinsko območje Unije. Kadar predložene informacije niso prepričljive, carinski organi zavrnejo sprostitev zemeljskega plina v prosti promet.Informacije za predložitev carinskim organom vključujejo najmanj naslednje:datum sklenitve pogodbe o dobavi plina;trajanje pogodbe o dobavi plina;pogodbene količine, vključno z vsemi pravicami do prožnosti navzgor ali navzdol;identiteto strank pogodbe o dobavi plina, vključno z registracijsko in identifikacijsko številko gospodarskega subjekta (EORI) za stranke, registrirane v Uniji;pri uvozu utekočinjenega zemeljskega plina (UZP) kraj utekočinjenja in pristanišče prvega natovarjanja;v primeru mešanic, dokumentacijo, ki zagotavlja količine zemeljskega plina, ki izvira ali se neposredno ali posredno izvaža iz Ruske federacije, in količine zemeljskega plina iz drugih držav porekla, ki jih vsebuje mešanica, ter informacije o postopku mešanja;prevzemna mesta, vključno z morebitnimi prožnostmi glede prevzemnih mest, tervsako spremembo pogodbe o dobavi plina z navedbo vsebine in datuma spremembe, razen sprememb, ki se nanašajo izključno na ceno plina.Vloga za pridobitev predhodnega dovoljenja za uvoz zemeljskega plina, ki vsebuje vse zgoraj...
March 31, 2026 0 Comments

CELEX:62024CJ0516_SUM: Judgment of the Court (Third Chamber) of 12 March 2026.#BC, légalement représenté par sa représentante légale v LG.#Request for a preliminary ruling from the Amtsgericht Schleswig.#Reference for a preliminary ruling – Area of Freedom, Security and Justice – Judicial cooperation in civil matters – Regulation (EC) No 4/2009 – Jurisdiction in matters relating to maintenance obligations – Article 12 – Lis pendens – Determination of the court first seised – Article 9(a) – Concept of an ‘equivalent document’ with regard to a document instituting the proceedings – Submission of an application for legal aid before a court of a Member State by a maintenance creditor with a view to bringing an action for the variation of maintenance obligations owed to him or her – Subsequent

March 31, 2026 0 Comments

CELEX:62024CJ0119_SUM: Judgment of the Court (Sixth Chamber) of 12 March 2026.#DK and JO v État belge.#Request for a preliminary ruling from the Cour d'appel de Liège.#Reference for a preliminary ruling – Freedom of movement for workers – Income tax – Tax supplement on the income tax of natural persons which may be established by the municipalities or agglomerations in which those persons reside – Surcharge on income tax borne by non-residents for tax purposes paid to the State – Fiscal burden on non-residents for tax purposes that is heavier than that borne by tax residents of a Member State – Comparable situations – No justification.#Case C-119/24.

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CELEX:62024TJ0552_INF: Judgment of the General Court (Fifth Chamber) of 24 September 2025.#Johan Lami v European Border and Coast Guard Agency.#Case T-552/24.

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CELEX:62024CJ0249_SUM: Judgment of the Court (Fifth Chamber) of 4 September 2025.#RT and ED v Ineo Infracom.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling – Social policy – Collective redundancies – Directive 98/59/EC – Article 1(1) – Scope – Concept of ‘redundancy’ – Collective internal mobility agreement – Redundancies for economic reasons based on the refusal to apply that agreement – Termination of the employment contract on the employer’s initiative for one or more reasons not related to the individual workers concerned – Article 2 – Procedures for information and consultation with workers’ representatives.#Case C-249/24.

March 31, 2026 0 Comments

CELEX:62024CJ0077_SUM: Judgment of the Court (First Chamber) of 15 January 2026.#NM and OU v TE.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Law applicable to non-contractual obligations – Regulation (EC) No 864/2007 – Article 4(1) – Scope – Liability in tort or delict of an officer of a company that organises online games of chance without holding the required licence – Action for the recovery of gambling losses – Place where the damage occurred.#Case C-77/24.

March 31, 2026 0 Comments

CELEX:62025TJ0485_INF:           Arrêt du Tribunal (deuxième chambre) du 25 février 2026.#Loco-Soft Vertriebs GmbH contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Demande de marque de l’Union européenne verbale Mein Autohaus – Motif absolu de refus – Caractère descriptif – Article 7, paragraphe 1, sous c), du règlement (UE) 2017/1001.#Affaire T-485/25.

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March 31, 2026 0 Comments

CELEX:62025TJ0177_SUM: Judgment of the General Court (Fifth Chamber, Extended Composition) of 28 January 2026.#C. sp. z o.o. sp.k. v Dyrektor Izby Administracji Skarbowej w Gdańsku.#Reference for a preliminary ruling – Customs union – Union Customs Code – Import and export procedures – Tariff quotas – Exhaustion of the quota on the first day of its opening – No quota number integrated into the TARIC code – Subsequent amendment of the customs declaration in order to benefit from inclusion in the quota – Concept of ‘amendment [permitting] the declarant to comply with his or her obligations relating to the placing of the goods under the customs procedure concerned’ – Article 173(3) of Regulation (EU) No 952/2013.#Case T-177/25.

March 31, 2026 0 Comments

CELEX:62024TJ0638_SUM: Judgment of the General Court (Chamber giving preliminary rulings) of 25 February 2026.#Finanzamt Österreich v D GmbH.#Reference for a preliminary ruling – Taxation – Common system of VAT – Place of intra-Community acquisitions of goods – Articles 40 and 41 of Directive 2006/112/EC – VAT liability – Article 203 of Directive 2006/112 – Principle of fiscal neutrality – Principle of proportionality – Intra-Community acquisitions made under a VAT identification number issued by the Member State of origin of the goods – VAT incorrectly entered on the invoices for the corresponding intra-Community supplies.#Case T-638/24.

March 31, 2026 0 Comments

CELEX:62024TJ0153_INF: Judgment of the General Court (Tenth Chamber) of 3 September 2025.#DF v European Commission.#Case T-153/24.

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CELEX:62023CC0755: Opinion of Advocate General Kokott delivered on 26 March 2026.###

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CELEX:62023CC0757: Opinion of Advocate General Kokott delivered on 26 March 2026.###

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CELEX:62024CO0829_SUM: Order of the President of the Court of 12 February 2025.#European Commission v Hungary.#Expedited procedure.#Case C-829/24.

March 31, 2026 0 Comments

CELEX:62024CJ0679_SUM: Judgment of the Court (Ninth Chamber) of 19 March 2026.#HL v UniCredit Bank Zrt. and Momentum Credit Zrt.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Loan agreement denominated in foreign currency – Term placing the exchange rate risk on the consumer – Effects of a finding that the term is unfair – Action for restitution of the sums paid pursuant to the unfair term – Starting point of the limitation period for an action for restitution – Resumption of the limitation period after a period of suspension.#Case C-679/24.

March 31, 2026 0 Comments

CELEX:62026TO0031:           Ordonnance du président du Tribunal du 30 mars 2026.#Ecolog Deutschland GmbH contre Commission européenne.#Référé – Marchés publics – Contrat de fourniture - EPF Arménie – Demande de mesures provisoires – Méconnaissance des exigences de forme – Irrecevabilité.#Affaire T-31/26 R.

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CELEX:62024CC0531: Opinion of Advocate General Kokott delivered on 26 March 2026.###

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CELEX:62024CC0266: Opinion of Advocate General Biondi delivered on 26 March 2026.###

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CELEX:62024TJ0448_INF: Judgment of the General Court (Third Chamber) of 10 September 2025.#JSherwood sp. z o.o. v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU figurative mark JSherWood wear it with pride – Earlier EU word marks SHER-WOOD and SHER-WOOD SL and earlier EU figurative mark SHERWOOD – Relative ground for refusal – Likelihood of confusion – Similarity between products – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-448/24.

March 31, 2026 0 Comments

CELEX:62024TJ0641_INF: Judgment of the General Court (Second Chamber) of 19 November 2025.#Heinrich Sieber & Co. GmbH & Co. KG v European Union Intellectual Property Office.#Case T-641/24.

March 31, 2026 0 Comments

CELEX:62025CO0642:           Ordonnance de la Cour (huitième chambre) du 16 mars 2026.#Dragoș Ionuț Onescu contre Commission européenne.#Pourvoi – Article 181 du règlement de procédure de la Cour – Défaut de clarté et de précision des moyens – Pourvoi en partie manifestement non fondé et en partie manifestement irrecevable.#Affaire C-642/25 P.

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March 31, 2026 0 Comments
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