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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.


 

CELEX:32025R1975R(01)

The corrigendum does not concern the English version.
January 26, 2026 0 Comments

CELEX:62024CJ0617_SUM: Judgment of the Court (Seventh Chamber) of 20 November 2025.#Siegfried PharmaChemikalien Minden GmbH v Hauptzollamt Bielefeld.#Request for a preliminary ruling from the Finanzgericht Düsseldorf.#Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Union Customs Code – Article 24(d) and Article 211(2) – Delegation of power to the European Commission – Power to ‘supplement’ a legislative act – Delegated Regulation (EU) 2015/2446 – Article 172(1) and (2) – Validity – Retroactive effect of an inward processing authorisation.#Case C-617/24.

January 24, 2026 0 Comments

CELEX:62024CJ0445_SUM: Judgment of the Court (Tenth Chamber) of 13 November 2025.#MS Amlin Insurance SE v (W)onderweg VZW.#Request for a preliminary ruling from the Hof van Cassatie.#Reference for a preliminary ruling – Approximation of laws – Directive (EU) 2015/2302 – Package travel and linked travel arrangements – Article 3(6) – Concept of ‘traveller’ – Legal person who has concluded a travel contract for its members.#Case C-445/24.

January 24, 2026 0 Comments

CELEX:62024CJ0639_SUM: Judgment of the Court (Seventh Chamber) of 13 November 2025.#FLO VENEER d.o.o. v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak.#Request for a preliminary ruling from the Upravni sud u Zagrebu.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 138(1) – Implementing Regulation (EU) No 282/2011 – Article 45a – Conditions for exemption in respect of intra-Community supplies of goods – Presumption – Requisite evidence.#Case C-639/24.

January 24, 2026 0 Comments

CELEX:62024CJ0117_SUM: Judgment of the Court (First Chamber) of 13 November 2025.#JYSK Kereskedelmi Kft. v Nemzeti Élelmiszerlánc-biztonsági Hivatal.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Environment – Obligations of operators placing timber and timber products on the market – Regulation (EU) No 995/2010 – Use, maintenance and regular evaluation of a due diligence system – Article 4(2) and (3) and Article 6 – Group of companies – Access of an operator to a due diligence system maintained and evaluated by its parent company or established by a monitoring organisation and used by that parent company.#Case C-117/24.

January 24, 2026 0 Comments

CELEX:62024CJ0469_SUM: Judgment of the Court (Tenth Chamber) of 23 October 2025.#B.F. (1) and B.F. (2) v Z. sp. z o.o.#Request for a preliminary ruling from the Sąd Rejonowy w Rzeszowie.#Reference for a preliminary ruling – Directive (EU) 2015/2302 – Package travel and linked travel arrangements – Performance of the package – Lack of conformity of the services provided – Article 14(1) – Right to an appropriate price reduction – Article 14(2) – Right to receive appropriate compensation for damages – Article 14(3)(b) – Circumstances precluding the traveller’s entitlement to compensation – Lack of conformity of the services provided that is attributable to a third party unconnected with the provision of the travel services included in the package travel contract and is unforeseeable or unavoi

January 23, 2026 0 Comments

CELEX:62024CJ0391_SUM: Judgment of the Court (Tenth Chamber) of 2 October 2025.#Criminal proceedings against.#Request for a preliminary ruling from the Nederlandstalige rechtbank van eerste aanleg Brussel.#Reference for a preliminary ruling – Area of freedom, security and justice – Judicial cooperation in criminal matters – Framework Decision 2008/947/JHA – Mutual recognition of judgments and probation decisions – Article 1 – Scope – Supervised release with an obligation to undergo inpatient medical treatment in a closed institution – Measure involving deprivation of liberty – Obligation of recognition and enforcement.#Case C-391/24.

January 23, 2026 0 Comments

CELEX:62024CJ0218_SUM: Judgment of the Court (Seventh Chamber) of 16 October 2025.#Felicísima v Iberia Líneas Aéreas de España SA Operadora Unipersonal and IATA España SLU.#Request for a preliminary ruling from the Juzgado de lo Mercantil n° 4 de Madrid.#Reference for a preliminary ruling – Carriage by air – Montreal Convention – Article 17(2) – Concept of ‘baggage’ – Article 22(2) – Air carrier liability in the event of loss of baggage – Loss of a passenger’s pet – Compensation for non-material damage.#Case C-218/24.

January 23, 2026 0 Comments

CELEX:62023CJ0391_SUM: Judgment of the Court (Ninth Chamber) of 16 October 2025.#Braila Winds SRL v DGRFP București - Administrația Fiscală pentru Contribuabili Mijlocii București and Others.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling – Article 191(2) TFEU – EU policy on the environment – Regulation (EU) 2021/1119 – EU climate-neutrality objective – Directive (EU) 2019/944 – Common rules for the internal market for electricity – National legislation imposing an income tax on producers of electricity from renewable sources – Exemption for producers of electricity from fossil fuels and biomass.#Case C-391/23.

January 23, 2026 0 Comments

CELEX:62024CJ0017_SUM: Judgment of the Court (Third Chamber) of 19 June 2025.#CeramTec GmbH v Coorstek Bioceramics LLC.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling – EU trade mark – Regulation (EC) No 207/2009 – Absolute grounds for invalidity – Article 52(1)(a) and (b) – Article 7(1)(e)(ii) – Sign consisting exclusively of the shape of goods which is necessary to obtain a technical result – Bad faith of the applicant – Autonomy and coexistence of the absolute grounds for invalidity – Criteria relevant to determining whether an applicant is acting in bad faith when filing an application for a trade mark – Matters arising after that application is filed.#Case C-17/24.

January 23, 2026 0 Comments

CELEX:62024CJ0101_SUM: Judgment of the Court (First Chamber) of 9 October 2025.#Finanzamt Hamburg-Altona v XYRALITY GmbH.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 28 – Taking part in a supply of services – Articles 44 and 45 – Place of supply of services – Article 203 – VAT entered on an invoice – Electronically supplied services – App store – ‘In-app’ purchases.#Case C-101/24.

January 23, 2026 0 Comments

CELEX:62024CJ0558_SUM: Judgment of the Court (Eighth Chamber) of 30 October 2025.#Corendon Airlines Turistik Hava Tasimacilik AS v Myflyright GmbH.#Request for a preliminary ruling from the Landgericht Landshut.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Article 6 – Concept of ‘delay of a flight’ – Postponement of a flight announced in advance by the air carrier with confirmation of the new departure and arrival times – Article 5(1)(c) and Article 7(1) – Right to compensation for passengers in the event of delays of three hours or more in the arrival of the flight – Concept of ‘scheduled time of arrival’ – Determination of the length of the delay.#Case C-558/24.

January 23, 2026 0 Comments

CELEX:62023CJ0718_SUM: Judgment of the Court (Eighth Chamber) of 16 October 2025.#Asociación de Empresarios de Salones de Juego y Recreativos de la Comunidad Valenciana (Anesar-CV) and Others v Conselleria de Hacienda y Modelo Económico de la Generalitat Valenciana.#Requests for a preliminary ruling from the Tribunal Superior de Justicia de la Comunidad Valenciana.#Reference for a preliminary ruling – Freedom of establishment – Article 49 TFEU – Restrictions – Games of chance – Regional legislation – Minimal distances between different gaming establishments and between certain gaming establishments and educational establishments – Time limit on the operation of slot machines and other amusement machines with prizes – Moratorium on the allocation of new licences or operating authorisations

January 23, 2026 0 Comments

CELEX:62025TO0394(01): Order of the General Court (Tenth Chamber) of 21 January 2026.#Nomad Stays Co v Council of the European Union.#Action for annulment – Taxation – Value added tax (VAT) rules for the digital age – VAT obligations in the short-term accommodation rental sector – Concept of ‘deemed supplier’ – Online platforms facilitating the supply of short-term accommodation rental services – Legislative act – Act of general application – Lack of direct concern – Lack of individual concern – Inadmissibility.#Case T-394/25.

January 23, 2026 0 Comments

CELEX:62025TO0393(01): Order of the General Court (Tenth Chamber) of 21 January 2026.#Associazione proprietari alloggi dati in locazione turistica (Pro.Loca.Tur.) v Council of the European Union.#Action for annulment – Taxation – Value added tax (VAT) rules for the digital age – VAT obligations in the short-term accommodation rental sector – Concept of ‘deemed supplier’ – Association protecting the interests of property owners renting out accommodation on a short-term basis – Legislative act – Act of general application – Lack of direct concern – Lack of individual concern – Inadmissibility.#Case T-393/25.

January 23, 2026 0 Comments

CELEX:62024TO0571: Order of the General Court (Second Chamber) of 19 January 2026.#Pic Corp. v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – International registration designating the European Union – Figurative mark PIC – Earlier EU word mark PIC – Relative ground for invalidity – Genuine use of the earlier mark – Article 64(2) of Regulation (EU) 2017/1001 – Admissibility of new evidence – Relevant periods – Article 95(2) of Regulation 2017/1001 – Article 27(4) of Delegated Regulation (EU) 2018/625 – Evidence submitted for the first time before the Board of Appeal – Discretion of the Board of Appeal – Action manifestly lacking any foundation in law.#Case T-571/24.

January 23, 2026 0 Comments

Oddaja obračunov akontacije dohodnine in dohodnine od dohodka iz dejavnosti

Z današnjim dnem (23.1.2026) je omogočena oddaja obračunov akontacije dohodnine in dohodnine od dohodka iz dejavnosti (DDD-DDD) za leto 2026. Nove stopnje pri normirancih (v skladu z Zakonom o pravici do zimskega regresa ter prenovi ugotavljanja davčne osnove z upoštevanjem normiranih odhodkov - ZPZR) so za izračun obrokov akontacij za leto 2026 upoštevane že na rednih letnih obračunih za leto 2025 in na vlogah za medletno spremembo akontacij (DD-SprAkt). Pri obrazcih za izračun predvidene davčne osnove (DD-IPDO) se ne glede na višino prihodkov zaradi poenotenosti z izračunom na SPOT točki upoštevajo 80% odhodki, se pa za davčno osnovo, ki je višja od 72.000 €, upošteva nova stopnja (35% nad 72.000 €).Z današnjim dnem (23.1.2026) je omogočena oddaja obračunov akontacije dohodnine in dohodnine od dohodka iz dejavnosti (DDD-DDD) za leto 2026. Nove stopnje pri normirancih (v skladu z Zakonom o pravici do zimskega regresa ter prenovi ugotavljanja davčne osnove z upoštevanjem normiranih odhodkov - ZPZR) so za izračun obrokov akontacij za leto 2026 upoštevane že na rednih letnih obračunih za leto 2025 in na vlogah za medletno spremembo akontacij (DD-SprAkt). Pri obrazcih za izračun predvidene davčne osnove (DD-IPDO) se ne glede na višino prihodkov zaradi poenotenosti z izračunom na SPOT točki upoštevajo 80% odhodki, se pa za davčno osnovo, ki je višja od 72.000 €, upošteva nova stopnja (35% nad 72.000 €).
 

 

January 23, 2026 0 Comments

Oddaja obračunov akontacije dohodnine in dohodnine od dohodka iz dejavnosti

Z današnjim dnem (23.1.2026) je omogočena oddaja obračunov akontacije dohodnine in dohodnine od dohodka iz dejavnosti (DDD-DDD) za leto 2026. Nove stopnje pri normirancih (v skladu z Zakonom o pravici do zimskega regresa ter prenovi ugotavljanja davčne osnove z upoštevanjem normiranih odhodkov - ZPZR) so za izračun obrokov akontacij za leto 2026 upoštevane že na rednih letnih obračunih za leto 2025 in na vlogah za medletno spremembo akontacij (DD-SprAkt). Pri obrazcih za izračun predvidene davčne osnove (DD-IPDO) se ne glede na višino prihodkov zaradi poenotenosti z izračunom na SPOT točki upoštevajo 80% odhodki, se pa za davčno osnovo, ki je višja od 72.000 €, upošteva nova stopnja (35% nad 72.000 €).Z današnjim dnem (23.1.2026) je omogočena oddaja obračunov akontacije dohodnine in dohodnine od dohodka iz dejavnosti (DDD-DDD) za leto 2026. Nove stopnje pri normirancih (v skladu z Zakonom o pravici do zimskega regresa ter prenovi ugotavljanja davčne osnove z upoštevanjem normiranih odhodkov - ZPZR) so za izračun obrokov akontacij za leto 2026 upoštevane že na rednih letnih obračunih za leto 2025 in na vlogah za medletno spremembo akontacij (DD-SprAkt). Pri obrazcih za izračun predvidene davčne osnove (DD-IPDO) se ne glede na višino prihodkov zaradi poenotenosti z izračunom na SPOT točki upoštevajo 80% odhodki, se pa za davčno osnovo, ki je višja od 72.000 €, upošteva nova stopnja (35% nad 72.000 €).
 

 

January 23, 2026 0 Comments

Oddaja obračunov akontacije dohodnine in dohodnine od dohodka iz dejavnosti

Z današnjim dnem (23.1.2026) je omogočena oddaja obračunov akontacije dohodnine in dohodnine od dohodka iz dejavnosti (DDD-DDD) za leto 2026. Nove stopnje pri normirancih (v skladu z Zakonom o pravici do zimskega regresa ter prenovi ugotavljanja davčne osnove z upoštevanjem normiranih odhodkov - ZPZR) so za izračun obrokov akontacij za leto 2026 upoštevane že na rednih letnih obračunih za leto 2025 in na vlogah za medletno spremembo akontacij (DD-SprAkt). Pri obrazcih za izračun predvidene davčne osnove (DD-IPDO) se ne glede na višino prihodkov zaradi poenotenosti z izračunom na SPOT točki upoštevajo 80% odhodki, se pa za davčno osnovo, ki je višja od 72.000 €, upošteva nova stopnja (35% nad 72.000 €).Z današnjim dnem (23.1.2026) je omogočena oddaja obračunov akontacije dohodnine in dohodnine od dohodka iz dejavnosti (DDD-DDD) za leto 2026. Nove stopnje pri normirancih (v skladu z Zakonom o pravici do zimskega regresa ter prenovi ugotavljanja davčne osnove z upoštevanjem normiranih odhodkov - ZPZR) so za izračun obrokov akontacij za leto 2026 upoštevane že na rednih letnih obračunih za leto 2025 in na vlogah za medletno spremembo akontacij (DD-SprAkt). Pri obrazcih za izračun predvidene davčne osnove (DD-IPDO) se ne glede na višino prihodkov zaradi poenotenosti z izračunom na SPOT točki upoštevajo 80% odhodki, se pa za davčno osnovo, ki je višja od 72.000 €, upošteva nova stopnja (35% nad 72.000 €).
 

 

January 23, 2026 0 Comments

Oddaja obračunov akontacije dohodnine in dohodnine od dohodka iz dejavnosti

Z današnjim dnem (23.1.2026) je omogočena oddaja obračunov akontacije dohodnine in dohodnine od dohodka iz dejavnosti (DDD-DDD) za leto 2026. Nove stopnje pri normirancih (v skladu z Zakonom o pravici do zimskega regresa ter prenovi ugotavljanja davčne osnove z upoštevanjem normiranih odhodkov - ZPZR) so za izračun obrokov akontacij za leto 2026 upoštevane že na rednih letnih obračunih za leto 2025 in na vlogah za medletno spremembo akontacij (DD-SprAkt). Pri obrazcih za izračun predvidene davčne osnove (DD-IPDO) se ne glede na višino prihodkov zaradi poenotenosti z izračunom na SPOT točki upoštevajo 80% odhodki, se pa za davčno osnovo, ki je višja od 72.000 €, upošteva nova stopnja (35% nad 72.000 €).Z današnjim dnem (23.1.2026) je omogočena oddaja obračunov akontacije dohodnine in dohodnine od dohodka iz dejavnosti (DDD-DDD) za leto 2026. Nove stopnje pri normirancih (v skladu z Zakonom o pravici do zimskega regresa ter prenovi ugotavljanja davčne osnove z upoštevanjem normiranih odhodkov - ZPZR) so za izračun obrokov akontacij za leto 2026 upoštevane že na rednih letnih obračunih za leto 2025 in na vlogah za medletno spremembo akontacij (DD-SprAkt). Pri obrazcih za izračun predvidene davčne osnove (DD-IPDO) se ne glede na višino prihodkov zaradi poenotenosti z izračunom na SPOT točki upoštevajo 80% odhodki, se pa za davčno osnovo, ki je višja od 72.000 €, upošteva nova stopnja (35% nad 72.000 €).
 

 

January 23, 2026 0 Comments
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