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.

CELEX:32025D2528: Council Decision (EU) 2025/2528 of 8 December 2025 appointing two members of the Court of Auditors December 12, 2025 0 Comments	Obdavčitev dohodkov zunanjih izvajalcev zdravstvenih storitev December 11, 2025 0 Comments
Obdavčitev dohodkov zunanjih izvajalcev zdravstvenih storitev December 11, 2025 0 Comments	CELEX:62023CJ0415_INF: Judgment of the Court (Seventh Chamber) of 12 June 2025.#OHB System AG v European Commission.#Case C-415/23 P. December 11, 2025 0 Comments
CELEX:62024CJ0110_SUM: Judgment of the Court (Sixth Chamber) of 9 October 2025.#Sindicat de Treballadores i Treballadors de les Administracions i els Serveis Publics (STAS - IV) v Valenciana D’ Estrategies i Recursos per a la Sostenibilitat Ambiental SA (VAERSA).#Request for a preliminary ruling from the Tribunal Superior de Justicia de la Comunidad Valenciana.#Reference for a preliminary ruling – Social policy – Directive 2003/88/EC – Organisation of working time – Point 1 of Article 2 – Concept of ‘working time’ – Works to improve protected natural areas – Time spent by workers travelling between a fixed point of departure and natural areas – Inclusion of that travelling time in the working time of those workers.#Case C-110/24. December 11, 2025 0 Comments	CELEX:62024CJ0510_SUM: Judgment of the Court (Seventh Chamber) of 16 October 2025.#PROFIL-COPY 2002 Irodatechnikai Kft. v Közigazgatási és Területfejlesztési Minisztérium.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Economic, social and territorial cohesion – EU funds – Management and control – Obligation for Member States to make arrangements to ensure the effective examination of complaints concerning EU funds – National legislation excluding any judicial remedy against a decision ordering repayment of an EU grant on account of an irregularity – Charter of Fundamental Rights of the European Union – Article 47 – Right to an effective remedy.#Case C-510/24. December 11, 2025 0 Comments
CELEX:62023CJ0760_SUM: Judgment of the Court (Seventh Chamber) of 23 October 2025.#„EVN Bulgaria Toplofikatsia“ EAD v OZ.#Request for a preliminary ruling from the Rayonen sad Plovdiv.#Reference for a preliminary ruling – Energy – Promotion of energy efficiency – Directive 2012/27/EU – Article 9(3) – Transparency and accuracy of accounting for the consumption of thermal energy by the common parts – Failure to take into account the actual amount of heat supplied to each dwelling – Algorithm for allocating the cost of thermal energy consumption in co-owned buildings.#Case C-760/23. December 11, 2025 0 Comments	CELEX:62023CJ0808_SUM: Judgment of the Court (First Chamber) of 3 July 2025.#Högkullen AB v Skatteverket.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 72 – Open market value – Article 80 – Revaluation of the taxable amount – Parent company providing services to its subsidiaries in the context of actively managing them – Determination of the open market value.#Case C-808/23. December 11, 2025 0 Comments
CELEX:62023CJ0370_SUM: Judgment of the Court (Fifth Chamber) of 21 November 2024.#Mesto Rimavská Sobota v Ministerstvo pôdohospodárstva a rozvoja vidieka Slovenskej republiky.#Request for a preliminary ruling from the Najvyšší správny súd Slovenskej republiky.#Reference for a preliminary ruling – Environment – Regulation (EU) No 995/2010 – Obligations of operators who place timber and timber products on the market – Article 2(a) to (c) – Concepts of ‘timber and timber products’, ‘placing on the market’ and ‘operator’.#Case C-370/23. December 11, 2025 0 Comments	CELEX:62025CO0163_INF: Order of the Court (Eighth Chamber) of 3 October 2025.#SC Sadalbari SRL v Autoritatea de Supraveghere Financiară.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Case C-163/25. December 11, 2025 0 Comments
CELEX:62025CO0019_INF: Order of the Court (Sixth Chamber) of 4 September 2025.#Request for a preliminary ruling from the Sofiyski rayonen sad.#Case C-19/25. December 11, 2025 0 Comments	CELEX:62023CJ0803_INF: Judgment of the Court (Seventh Chamber) of 13 November 2025.#Bourbon Offshore Interoil Shipping - Navegação, Lda v European Commission.#Case C-803/23 P. December 11, 2025 0 Comments
CELEX:62024CJ0070_INF: Judgment of the Court (Sixth Chamber) of 1 August 2025.#European Commission v Kingdom of Spain.#Case C-70/24. December 11, 2025 0 Comments	CELEX:62024CJ0068_INF: Judgment of the Court (Sixth Chamber) of 1 August 2025.#European Commission v Kingdom of Belgium.#Case C-68/24. December 11, 2025 0 Comments
CELEX:62024CO0823_INF: Order of the Court (Ninth Chamber) of 10 July 2025.#KP and Others v Centro Servizi Culturali Santa Chiara.#Request for a preliminary ruling from the Tribunale ordinario di Trento.#Case C-823/24. December 11, 2025 0 Comments	CELEX:62024CJ0009_INF: Judgment of the Court (Seventh Chamber) of 13 November 2025.#Sonasurf Internacional - Shipping, Lda (Zona Franca da Madeira) and Others v European Commission.#Case C-9/24 P. December 11, 2025 0 Comments
CELEX:62024CJ0551_SUM: Judgment of the Court (Eighth Chamber) of 9 October 2025.#Deutsche Lufthansa AG v AirHelp Germany GmbH.#Request for a preliminary ruling from the Sąd Okręgowy w Krakowie.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Second indent of Article 7(1)(b) – Special jurisdiction in matters relating to a contract – Determination of the court with jurisdiction – Contract of carriage by air concluded between a consumer and a trader – Passenger’s claim for compensation arising from a delayed flight – Assignment of that claim to a collection agency – Claim for compensation brought by the assignee against the air carrier before the court for the place of the aircraft’s departure – Place of performance of the obligation December 11, 2025 0 Comments	CELEX:62025CO0148_INF: Order of the Court (Ninth Chamber) of 8 July 2025.#Emscher Aufbereitung GmbH v Hauptzollamt Duisburg.#Request for a preliminary ruling from the Finanzgericht Düsseldorf.#Case C-148/25. December 11, 2025 0 Comments
CELEX:62023CJ0238_INF: Judgment of the Court (Tenth Chamber) of 22 May 2025.#European Commission v Republic of Latvia.#Case C-238/23. December 11, 2025 0 Comments	CELEX:62025CO0178_INF: Order of the Vice-President of the Court of 15 July 2025.#EnBW Energie Baden-Württemberg AG v Hanseatic Energy Hub GmbH and European Commission.#Case C-178/25 P(I). December 11, 2025 0 Comments

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

Izbrani prispeveki - novice o davkih pri nas in v EU - NEWS about TAXES

CELEX:32025D2528: Council Decision (EU) 2025/2528 of 8 December 2025 appointing two members of the Court of Auditors

Obdavčitev dohodkov zunanjih izvajalcev zdravstvenih storitev

Obdavčitev dohodkov zunanjih izvajalcev zdravstvenih storitev

CELEX:62023CJ0415_INF: Judgment of the Court (Seventh Chamber) of 12 June 2025.#OHB System AG v European Commission.#Case C-415/23 P.

CELEX:62025CO0163_INF: Order of the Court (Eighth Chamber) of 3 October 2025.#SC Sadalbari SRL v Autoritatea de Supraveghere Financiară.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Case C-163/25.

CELEX:62025CO0019_INF: Order of the Court (Sixth Chamber) of 4 September 2025.#Request for a preliminary ruling from the Sofiyski rayonen sad.#Case C-19/25.

CELEX:62023CJ0803_INF: Judgment of the Court (Seventh Chamber) of 13 November 2025.#Bourbon Offshore Interoil Shipping - Navegação, Lda v European Commission.#Case C-803/23 P.

CELEX:62024CJ0070_INF: Judgment of the Court (Sixth Chamber) of 1 August 2025.#European Commission v Kingdom of Spain.#Case C-70/24.

CELEX:62024CJ0068_INF: Judgment of the Court (Sixth Chamber) of 1 August 2025.#European Commission v Kingdom of Belgium.#Case C-68/24.

CELEX:62024CO0823_INF: Order of the Court (Ninth Chamber) of 10 July 2025.#KP and Others v Centro Servizi Culturali Santa Chiara.#Request for a preliminary ruling from the Tribunale ordinario di Trento.#Case C-823/24.

CELEX:62024CJ0009_INF: Judgment of the Court (Seventh Chamber) of 13 November 2025.#Sonasurf Internacional - Shipping, Lda (Zona Franca da Madeira) and Others v European Commission.#Case C-9/24 P.

CELEX:62025CO0148_INF: Order of the Court (Ninth Chamber) of 8 July 2025.#Emscher Aufbereitung GmbH v Hauptzollamt Duisburg.#Request for a preliminary ruling from the Finanzgericht Düsseldorf.#Case C-148/25.

CELEX:62023CJ0238_INF: Judgment of the Court (Tenth Chamber) of 22 May 2025.#European Commission v Republic of Latvia.#Case C-238/23.

CELEX:62025CO0178_INF: Order of the Vice-President of the Court of 15 July 2025.#EnBW Energie Baden-Württemberg AG v Hanseatic Energy Hub GmbH and European Commission.#Case C-178/25 P(I).

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