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: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.

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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

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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.

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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

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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.

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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.

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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.

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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.

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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 –

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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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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

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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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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.

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CELEX:62024CJ0364_RES:           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 – A

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CELEX:62024CJ0810:           Arrêt de la Cour (deuxième chambre) du 5 février 2026.#Urban Vision SpA contre Comune di Milano et Digital Vox Srl, anciennement A&C Network Srl.#Renvoi préjudiciel – Directive 2014/23/UE – Procédure d’attribution de contrats de concession – Financement de projet à l’initiative d’un opérateur privé – Évaluation et approbation d’une proposition de financement – Appel d’offres lancé sur la base de cette proposition – Droit de priorité de l’opérateur économique promoteur concerné sous réserve d’assurer les conditions de la meilleure offre – Modification apportée après le dépôt de l’offre initiale – Article 3 – Principes d’égalité de traitement, de non-discrimination et de proportionnalité – Violation.#Affaire C-810/24.

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CELEX:62024CJ0572:           Arrêt de la Cour (neuvième chambre) du 5 février 2026.#State Development Corporation "VEB.RF" contre Conseil de l'Union européenne.#Pourvoi – Politique étrangère et de sécurité commune – Mesures restrictives prises au regard de la situation en Ukraine – Gel des fonds – Interdiction de fourniture de services spécialisés de messagerie financière à certains établissements de crédit russes ainsi qu’à leurs filiales russes – Décision 2014/145/PESC – Article 2, paragraphe 1, sous b) et d), et annexe – Règlement (UE) no 269/2014 – Article 3, paragraphe 1, sous b) et d), et annexe I – Décision 2014/512/PESC – Article 1er sexies et annexe VIII – Règlement (UE) no 833/2014 – Article 5 nonies et annexe XIV – Listes des personnes, des entités et des organismes auxquels s’

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CELEX:62024CJ0619:           Urteil des Gerichtshofs (Fünfte Kammer) vom 5. Februar 2026.#JG gegen Hauptzollamt Düsseldorf.#Vorlage zur Vorabentscheidung – Gemeinsame Außen- und Sicherheitspolitik – Restriktive Maßnahmen angesichts der Handlungen der Russischen Föderation, die die Lage in der Ukraine destabilisieren – Verordnung (EU) Nr. 833/2014 – Art. 3i Abs. 1 und 3ad – Anhang XXI – Verbot der Einfuhr von Gütern in die Europäische Union, die der Russischen Föderation erhebliche Einnahmen erbringen – Einfuhr eines Fahrzeugs.#Rechtssache C-619/24.

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CELEX:62023CJ0572_RES: 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.

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CELEX:62024TO0570_INF: Order of the General Court (Sixth Chamber) of 25 September 2025.#Modul University Vienna GmbH v European Health and Digital Executive Agency.#Action for annulment – General regime of conditionality for the protection of the Union budget – Measures for the protection of the Union budget against breaches of the principles of the rule of law in Hungary – Prohibition on entering into legal commitments with a public interest trust established on the basis of Hungarian Act No IX of 2021 or with an entity maintained by such a public interest trust – Decision not to enter into a new legal commitment with the applicant – Identification of the defendant – Partial inadmissibility.#Case T-570/24.

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CELEX:62024TO0544_INF:           Ordonnance du Tribunal (première chambre) du 20 novembre 2025.#Implementing Technologies, SL contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Procédure de déchéance – Marque de l’Union européenne figurative OSSA SINCE 1940 – Recours incident – Absence d’intérêt à agir – Irrecevabilité.#Affaire T-544/24.

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CELEX:62024TO0261_INF: Order of the General Court (Fourth Chamber) of 19 May 2025.#Birių Krovinių Terminalas UAB v Council of the European Union.#Action for annulment and for failure to act – Common foreign and security policy – Restrictive measures taken in view of the situation in Belarus and the involvement of Belarus in the Russian aggression against Ukraine – Prohibition on the purchase, import or transfer of potash products from Belarus – Act not open to challenge – Incorrect designation of the defendant – Statement of position – End of the failure to act – Partial inadmissibility – Application of a declaratory nature – Application for directions to be issued – Partial lack of jurisdiction.#Case T-261/24.

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CELEX:62021TJ0127: Judgment of the General Court (Third Chamber) of 4 February 2026.#Swissgrid AG v European Commission.#Energy – European platforms for the exchange of standard products for balancing energy – Switzerland’s participation – Article 1(6) and (7) of Regulation (EU) 2017/2195 – Letter from the Commission refusing to authorise the Swiss transmission system operator to participate in the platforms – Action for annulment – Challengeable act – Continuing interest in bringing proceedings – Locus standi – Admissibility – Lack of competence of the author of the act.#Case T-127/21 RENV.

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