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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.


 

Vlaganje carinske deklaracije za električno energijo in uvedba CBAM

CBAM se v skladu z 2. členom Uredbe (EU) 2023/956 uporablja za blago, navedeno v Prilogi I, s poreklom iz tretje države, kadar se to blago ali oplemeniteni proizvodi iz tega blaga, ki so rezultat postopka aktivnega oplemenitenja iz člena 256  Uredbe (EU) št. 952/2013, uvozijo na carinsko območje Unije, pri čemer uvoz pomeni sprostitev v prosti promet, kot je določeno v členu 201 Uredbe (EU) št. 952/2013. Količine električne energije, ki bodo poročane za namene CBAM, se morajo ujemati s tistimi, ki bodo navedene na uvoznih carinskih deklaracijah.

Pojasnjujemo, da za električno energijo v tranzitnem postopku ni potrebno vlagati carinskih deklaracij, saj gre v tem primeru za poenostavitev v skladu s carinsko zakonodajo EU. V skladu s 321. členom Izvedbene uredbe Komisije (EU) št. 2015/2447 se namreč  za blago, ki se prevaža po transportnih napeljavah, šteje, da je dano v postopek tranzita Unije/skupni tranzitni postopek, ko vstopi na carinsko območje EU ali ko je dano v transportne napeljave na tem območju. Glede na navedeno poenostavitev, deklaracij za tranzitni postopek ni potrebno vlagati. Dodajamo, da električna energija, ki je bila proizvedena v Uniji, ni predmet tranzitnega postopka in carinskega nadzora in ni predmet obveznosti CBAM.

Carinsko deklaracijo za sprostitev v prosti promet v Uniji je potrebno vložiti samo za tiste količine električne energije, ki dejansko ostanejo in se porabijo na carinskem območju Unije. Način dokazovanja ustreznosti količin, ki so navedene na uvozni carinski deklaraciji, je v domeni uvoznika in v kolikor je iz njegovih evidenc razvidna količina, ki se sprošča v prosti promet v Uniji (kar je razvidno tudi iz spremne dokumentacije, npr. računa k carinski deklaraciji, poročilo sistemskih operaterjev prenosnih omrežij), je to ustrezna podlaga za carinsko deklaracijo.

February 5, 2026 0 Comments

Vlaganje carinske deklaracije za električno energijo in uvedba CBAM

CBAM se v skladu z 2. členom Uredbe (EU) 2023/956 uporablja za blago, navedeno v Prilogi I, s poreklom iz tretje države, kadar se to blago ali oplemeniteni proizvodi iz tega blaga, ki so rezultat postopka aktivnega oplemenitenja iz člena 256  Uredbe (EU) št. 952/2013, uvozijo na carinsko območje Unije, pri čemer uvoz pomeni sprostitev v prosti promet, kot je določeno v členu 201 Uredbe (EU) št. 952/2013. Količine električne energije, ki bodo poročane za namene CBAM, se morajo ujemati s tistimi, ki bodo navedene na uvoznih carinskih deklaracijah.

Pojasnjujemo, da za električno energijo v tranzitnem postopku ni potrebno vlagati carinskih deklaracij, saj gre v tem primeru za poenostavitev v skladu s carinsko zakonodajo EU. V skladu s 321. členom Izvedbene uredbe Komisije (EU) št. 2015/2447 se namreč  za blago, ki se prevaža po transportnih napeljavah, šteje, da je dano v postopek tranzita Unije/skupni tranzitni postopek, ko vstopi na carinsko območje EU ali ko je dano v transportne napeljave na tem območju. Glede na navedeno poenostavitev, deklaracij za tranzitni postopek ni potrebno vlagati. Dodajamo, da električna energija, ki je bila proizvedena v Uniji, ni predmet tranzitnega postopka in carinskega nadzora in ni predmet obveznosti CBAM.

Carinsko deklaracijo za sprostitev v prosti promet v Uniji je potrebno vložiti samo za tiste količine električne energije, ki dejansko ostanejo in se porabijo na carinskem območju Unije. Način dokazovanja ustreznosti količin, ki so navedene na uvozni carinski deklaraciji, je v domeni uvoznika in v kolikor je iz njegovih evidenc razvidna količina, ki se sprošča v prosti promet v Uniji (kar je razvidno tudi iz spremne dokumentacije, npr. računa k carinski deklaraciji, poročilo sistemskih operaterjev prenosnih omrežij), je to ustrezna podlaga za carinsko deklaracijo.

February 5, 2026 0 Comments

CELEX:62024CJ0130_SUM: Judgment of the Court (Tenth Chamber) of 8 May 2025.#YC v Stadt Wuppertal.#Request for a preliminary ruling from the Verwaltungsgericht Düsseldorf.#Reference for a preliminary ruling – Citizenship of the Union – Article 20 TFEU – Right to move and reside freely in the territory of the Member States – Derived right of residence of a third-country national who has a dependent minor child with status of citizen of the Union – Relationship of dependency – Nature of a derived right of residence – Point at which the derived right of residence arises – Obligation to obtain a visa subsequently in a third country.#Case C-130/24.

February 5, 2026 0 Comments

CELEX:62023CJ0002_SUM: Judgment of the Court (Fifth Chamber) of 30 October 2025.#Request for a preliminary ruling from the Oberlandesgericht Wien.#Reference for a preliminary ruling – Competition – Article 101 TFEU – Effectiveness – Directive 2014/104/EU – Rules governing actions for damages under national law for infringements of the competition law provisions of the Member States and of the European Union – Article 6(6) and (7) – Article 7(1) – Directive 2019/1/EU – Empowering the competition authorities of the Member States to be more effective enforcers and to ensure the proper functioning of the internal market – Article 31(3) – Scope – Mechanism for mutual administrative and judicial assistance between national authorities – Transfer of the file from a competition authority to an aut

February 5, 2026 0 Comments

CELEX:62024CJ0500_SUM: Judgment of the Court (Eighth Chamber) of 30 October 2025.#Grupo Massimo Dutti SA v Administración General del Estado.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Customs union – Regulation (EEC) No 2913/92 – Community Customs Code – Article 29 – Value of goods for customs purposes – Determination – Goods sold for export to the customs territory of the European Union – Regulation (EEC) No 2454/93 – Article 147 – Successive sales.#Case C-500/24.

February 5, 2026 0 Comments

CELEX:62023CJ0509_SUM: Judgment of the Court (Sixth Chamber) of 19 June 2025.#SIA „Laimz” v Izložu un azartspēļu uzraudzības inspekcija.#Request for a preliminary ruling from the Administratīvā rajona tiesa.#Reference for a preliminary ruling – Prevention of the use of the financial system for the purposes of money laundering or terrorist financing – Directive (EU) 2015/849 – Point 11(a) of Article 3 – Close associate of a politically exposed person – Definition – Article 45(1) and (8) – Obliged entities that are part of a group – Information sharing within the group – Application of decisions taken by another obliged entity that is part of that group – Article 14(1) and (8) – Ongoing monitoring of customers by obliged entities – Article 11(d) – Enhanced customer due diligence measures for

February 5, 2026 0 Comments

CELEX:62023CJ0632_SUM: Judgment of the Court (Eighth Chamber) of 13 November 2025.#European Commission v Republic of Bulgaria.#Failure of a Member State to fulfil obligations – State aid – Aid declared unlawful and incompatible with the internal market – Second subparagraph of Article 108(2) TFEU – Forest land swap transactions – Obligation to recover – Obligation to provide information – Failure to comply.#Case C-632/23.

February 5, 2026 0 Comments

CELEX:62023CJ0744_SUM: Judgment of the Court (First Chamber) of 23 October 2025.#Т.P.T. v „Financial Bulgaria“ EOOD.#Request for a preliminary ruling from the Sofiyski rayonen sad.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Transactions subject to VAT – Article 2(1)(c) – Supply of services for consideration – Article 9(1) – Taxable person – Legal assistance provided free of charge by a lawyer to a party in legal proceedings – Payment of that lawyer’s fees by the unsuccessful opposing party.#Case C-744/23.

February 5, 2026 0 Comments

CELEX:62023CJ0745_SUM: Judgment of the Court (Fifth Chamber) of 30 April 2025.#Maksu- ja Tolliamet v UT.#Request for a preliminary ruling from the Riigikohus.#Reference for a preliminary ruling – Regulation (EU) 2018/1672 – Article 3(1) – Sum of cash not declared – Determining the value of a sum of cash denominated in foreign currencies – Exchange rate of a currency not published by the European Central Bank – Ukrainian hryvnia.#Case C-745/23.

February 5, 2026 0 Comments

CELEX:62023CJ0733_SUM: Judgment of the Court (First Chamber) of 3 July 2025.#„Beach and bar management“ EOOD v Nachalnik na otdel „Operativni deynosti“ - Burgas.#Request for a preliminary ruling from the Аdministrativen sad – Burgas.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Article 49(3) and Article 50 of the Charter of Fundamental Rights of the European Union – Principle ne bis in idem – Duplication of criminal and administrative penalties in respect of the same offence – Financial penalty and sealing of a commercial premises – Provisional enforcement of sealing – Principle of proportionality.#Case C-733/23.

February 5, 2026 0 Comments

CELEX:62023CJ0540: Judgment of the Court (Fifth Chamber) of 5 February 2026.#European Commission v Covington & Burling and Bart Van Vooren.#Appeal – Access to documents – Regulation (EC) No 1049/2001 – Article 4(3), second subparagraph – Protection of the decision-making process – Refusal to disclose documents relating to the votes of the Member States concerning the amendment of Annex III to Regulation (EC) No 1925/2006 – Regulation (EU) No 182/2011 – Comitology – Decision 1999/468/EC – Regulatory procedure with scrutiny – Cross-appeal.#Case C-540/23 P.

February 5, 2026 0 Comments

CELEX:62022CJ0337: Judgment of the Court (Fifth Chamber) of 5 February 2026.#European Union Intellectual Property Office v Nowhere Co. Ltd.#Appeal – Application for the EU figurative mark APE TEES – Earlier non-registered figurative trade marks representing a monkey, protected in the United Kingdom of Great Britain and Northern Ireland – Regulation (EC) No 207/2009 – Article 8(4) – Relative ground for refusal – Opposition – Appeal before the Board of Appeal – Dismissal – Action before the General Court – Article 50(1) and (3) TEU – Withdrawal of the United Kingdom from the European Union – Articles 126 and 127 of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community – Transition period –

February 5, 2026 0 Comments

CELEX:62025CC0232:           Conclusions de l'avocat général M. A. Rantos, présentées le 5 février 2026.###

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February 5, 2026 0 Comments

CELEX:62024CC0606: Opinion of Advocate General Norkus delivered on 5 February 2026.###

February 5, 2026 0 Comments

CELEX:62024CJ0364:           Arrêt de la Cour (première chambre) du 5 février 2026.#Giorgio Fidenato, en son nom propre et en tant que propriétaire de l’exploitation agricole « In Trois » contre Ministero dell’Agricoltura, della Sovranità Alimentare e delle Foreste.#Renvoi préjudiciel – Environnement – Dissémination volontaire d’organismes génétiquement modifiés (OGM) – Mesures visant à éviter la présence accidentelle d’OGM dans l’environnement – Directive 2001/18/CE – Article 26 quater, paragraphes 1 et 3 – Règlement (CE) no 1829/2003 – Décision d’exécution (UE) 2016/321 – Interdiction de la culture du maïs OGM MON 810 en Italie – Validité – Libre circulation des marchandises – Articles 34 et 114 TFUE – Principes de proportionnalité et de non-discrimination – Liberté d’entreprise – Artic

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February 5, 2026 0 Comments

CELEX:62022CJ0337_RES: Judgment of the Court (Fifth Chamber) of 5 February 2026.#European Union Intellectual Property Office v Nowhere Co. Ltd.#Appeal – Application for the EU figurative mark APE TEES – Earlier non-registered figurative trade marks representing a monkey, protected in the United Kingdom of Great Britain and Northern Ireland – Regulation (EC) No 207/2009 – Article 8(4) – Relative ground for refusal – Opposition – Appeal before the Board of Appeal – Dismissal – Action before the General Court – Article 50(1) and (3) TEU – Withdrawal of the United Kingdom from the European Union – Articles 126 and 127 of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community – Transition perio

February 5, 2026 0 Comments

CELEX:62024CJ0718:           Arrêt de la Cour (deuxième chambre) du 5 février 2026.#NP contre Predsedatel na Darzhavna agentsia za bezhantsite.#Renvoi préjudiciel – Espace de liberté, de sécurité et de justice – Politique d’asile – Directive 2013/32/UE – Procédures communes pour l’octroi et le retrait de la protection internationale – Article 33 – Motifs d’irrecevabilité – Article 38 – Concept de “pays tiers sûr” – Conditions de mise en œuvre – Lien de connexion entre le demandeur et le pays tiers concerné – Critères – Méthodes d’appréciation – Article 46 – Droit à un recours effectif – Article 47 de la charte des droits fondamentaux de l’Union européenne.#Affaire C-718/24.

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February 5, 2026 0 Comments

CELEX:62023CJ0572: Judgment of the Court (Third Chamber) of 5 February 2026.#Carles Puigdemont i Casamajó and Others v European Parliament.#Appeal – Institutional law – Members of the European Parliament – Privileges and immunities – Decision to waive parliamentary immunity of Members of the Parliament – Article 41(1) of the Charter of Fundamental Rights of the European Union – Principle of good administration – Parliament Committee on Legal Affairs – Requirement that the rapporteur be impartial.#Case C-572/23 P.

February 5, 2026 0 Comments

CELEX:62024CC0873:           Schlussanträge des Generalanwalts M. Szpunar vom 5. Februar 2026.###

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February 5, 2026 0 Comments

CELEX:62024CC0813: Opinion of Advocate General Campos Sánchez-Bordona delivered on 5 February 2026.###

February 5, 2026 0 Comments
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