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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

BAZA ZNANJA

Praksa Sodišča EU (DAVKI)

CELEX:62025TA0134: Case T-134/25, D (Air traffic management decision): Judgment of the General Court (Fifth Chamber, sitting with five Judges) of 21 January 2026 (request for a preliminary ruling from the Sąd Rejonowy dla m.st. Warszawy w Warszawie – Poland) – D S.A. v P S.A. (Reference for a preliminary ruling – Air transport – Compensation to passengers in the event of a long delay or cancellation of a flight – Exemption – Extraordinary circumstances – Article 5(3) of Regulation (EC) No 261/2004 – Air traffic management decision – Allocation of delayed departure slots due to adverse weather conditions – Possibility of relying on a flight subsequent to that affected by the occurrence of an extraordinary circumstance)

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CELEX:62025CB0293: Case C-293/25, Moguchev: Order of the Court (Eight Chamber) of 18 December 2025 (request for a preliminary ruling from the Apelativen sad – Sofia – Bulgaria) – in the proceedings relating to the execution of the European arrest warrant issued against RT (Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Question the answer to which may be clearly deduced from the Court’s existing case-law – Area of freedom, security and justice – Judicial cooperation in criminal matters – Framework Decision 2002/584/JHA – European arrest warrant issued for the purposes of execution of a custodial sentence – Article 4(6) – Ground for optional non-execution of the European arrest warrant – Framework Decision 2008/909/JHA – Article 8(1) – Re

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CELEX:62025CB0304: Case C-304/25, Lidl Bulgaria: Order of the Court (Sixth Chamber) of 8 December 2025 (request for a preliminary ruling from the Administrativen sad Sofia-grad – Bulgaria) – Lidl Bulgaria EOOD and KO KD v Nachalnik na otdel Operativni deynosti v GD Fiskalen kontrol v Natsionalna agentsia za prihodite (Reference for a preliminary ruling – Article 53(2) and Article 94 of the Rules of Procedure of the Court of Justice – Requirement to set out the factual and legislative context of the dispute in the main proceedings – Requirement to state the relationship between the provisions of European Union law whose interpretation is sought and the applicable national legislation – Lack of sufficient details – Manifest inadmissibility)

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CELEX:62023CA0271: Case C-271/23: Judgment of the Court (Grand Chamber) of 27 January 2026 – European Commission v Hungary (Failure of a Member State to fulfil obligations – Article 258 TFEU – Admissibility – Decision (EU) 2021/3 – Position to be taken, on behalf of the European Union, at the reconvened sixty-third session of the Commission on Narcotic Drugs, established by the United Nations Economic and Social Council, on the scheduling of cannabis and cannabis-related substances under the Single Convention on Narcotic Drugs of 1961, as amended by the 1972 Protocol, and the Convention on Psychotropic Substances of 1971 – Position and vote of a Member State, both being contrary to that position of the European Union – Article 4(3) TEU – Principle of sincere cooperation – Effects of the al

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CELEX:62024CB0028: Joined Cases C-28/24 to C-31/24, LEAL Lega Antivivisezionista – II: Order of the Court (Ninth Chamber) of 17 December 2025 (requests for a preliminary ruling from the Tribunale regionale di giustizia amministrativa della Regione autonoma Trentino-Alto Adige/Südtirol – Italy) – LEAL Lega Antivivisezionista ODV and Others v Provincia autonoma di Trento, Istituto Superiore per la Protezione e la Ricerca Ambientale (ISPRA) (References for a preliminary ruling – Disputes in the main proceedings which have become devoid of purpose – No need to adjudicate)

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CELEX:62024CB0745: Case C-745/24, GLOBUS Handelshof: Order of the Court (Eighth Chamber) of 18 December 2025 (request for a preliminary ruling from the Landgericht Saarbrücken – Germany) – Verband Sozialer Wettbewerb eV v GLOBUS Handelshof GmbH & Co. KG (Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Answer admitting of no reasonable doubt – Agriculture and fisheries – Organic products – Regulation (EU) 2018/848 – Article 3(52) – Concept of labelling – Concept of label – Article 3(53) – Concept of advertising – Article 30(1) – Products bearing terms referring to organic production – Article 32(1)(a) – Obligation to indicate the code number of the control authority or control body to which the operator that carried out the last pr

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CELEX:62024CA0431: Case C-431/24, Multan: Judgment of the Court (Fifth Chamber) of 29 January 2026 (request for a preliminary ruling from the Den Haag, zittingsplaats Roermond – Netherlands) – W v Staatssecretaris van Justitie en Veiligheid (Reference for a preliminary ruling – Asylum policy – Directive 2013/32/EU – Common procedures for granting and withdrawing international protection – Article 23(1) – Access to the information in the file of an applicant for international protection – Article 46 – Right to an effective remedy – Charter of Fundamental Rights of the European Union – Article 4, Article 18 and Article 19(2) – Principle of non-refoulement – Second paragraph of Article 47 – Right to a fair trial – Investigation in the applicant’s country of origin – Rejection of an applicatio

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CELEX:62024CA0562: Case C-562/24, Munik: Judgment of the Court (Fifth Chamber) of 29 January 2026 (request for a preliminary ruling from the Okrožno sodišče v Kopru – Slovenia) – S.H. d.o.o., M.A. d.o.o. (Reference for a preliminary ruling – Judicial cooperation in criminal matters – Mutual recognition of confiscation orders – Framework Decision 2006/783/JHA – Article 8(2)(d) – Reason for non-recognition or non-execution – Rights of interested parties – Bona fide third parties – Mortgage creditor – Immovable property constituting the proceeds of the offence – Procedure for recognition and execution of a confiscation order – Judgment mortgage registered before the adoption of that order)

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CELEX:62024CB0024: Joined Cases C-24/24 to C-27/24, LAV and Others: Order of the Court (Fourth Chamber) of 17 December 2025 (requests for a preliminary ruling from the Tribunale regionale di giustizia amministrativa della Regione autonoma Trentino-Alto Adige/Südtirol – Italy) – Lega Anti Vivisezione (LAV) and Others v Provincia autonoma di Trento, Istituto Superiore per la Protezione e la Ricerca Ambientale (ISPRA), Ministero dell’Ambiente e della Sicurezza energetica (References for a preliminary ruling – Disputes in the main proceedings which have become devoid of purpose – No need to adjudicate)

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CELEX:62023CA0811: Case C-811/23 P: Judgment of the Court (Second Chamber) of 29 January 2026 – European Commission v Zippo Manufacturing Co., Zippo GmbH (Appeal – Commercial policy – Commercial policy measures concerning certain products originating in the United States of America – Implementing Regulation (EU) 2020/502 – Measures adopted by the United States of America on imports of certain derivative aluminium and steel products – European Union decision to suspend equivalent trade concessions and other obligations – Additional customs duties on imports of products originating in the United States – Article 41(2)(a) of the Charter of Fundamental Rights of the European Union – Principle of good administration – Right to be heard – Principle of ne ultra petita)

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