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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:62025CO0436:           Ordonnance de la Cour (sixième chambre) du 20 janvier 2026.#EXOIL Paliwa sp. z o.o. contre République de Pologne.#Pourvoi – Article 181 du règlement de procédure de la Cour – Article 263, quatrième alinéa, TFUE – Directive 2006/112/CE – Système commun de taxe sur la valeur ajoutée – Recours en annulation dirigé contre un État membre et visant une réglementation nationale de transposition de cette directive – Incompétence manifeste des juridictions de l’Union européenne – Pourvoi manifestement non fondé.#Affaire C-436/25 P.

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CELEX:62024CA0746: Case C-746/24, Gryczara: Judgment of the Court (Ninth Chamber) of 27 November 2025 (request for a preliminary ruling from the Sąd Okręgowy w Warszawie – Poland) – Bank Millennium SA v PR (Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Article 6(1) and Article 7(1) – Effects of a finding that a term is unfair – Invalidity of the contract – Action brought by a seller or supplier for restitution of the loan capital paid under an agreement declared invalid – Rules on the award of costs – Different methods of calculating court costs according to the status of the applicant – Principle of effectiveness – Obligation to interpret national law in conformity with EU law)

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CELEX:62025CB0403: Case C-403/25, Vedrón: Order of the Court (Sixth Chamber) of 8 December 2025 (request for a preliminary ruling from the Juzgado de lo Social no 2 de Elche – Spain) – J.L.Q. v Instituto Nacional de la Seguridad Social (INSS), Tesorería General de la Seguridad Social (TGSS) (Reference for a preliminary ruling – Article 53(2) and Article 94 of the Rules of Procedure of the Court of Justice – Requirement to present the regulatory context of the dispute in the main proceedings – Requirement to indicate the link between the provisions of EU law whose interpretation is sought and the applicable national legislation – Lack of sufficient detail – Manifest inadmissibility)

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CELEX:62023CA0713: Case C-713/23, Wojewoda Mazowiecki: Judgment of the Court (Grand Chamber) of 25 November 2025 (request for a preliminary ruling from the Naczelny Sąd Administracyjny – Poland) – Jakub Cupriak-Trojan, Mateusz Trojan v Wojewoda Mazowiecki (Reference for a preliminary ruling – Citizenship of the Union – Articles 20 and 21 TFEU – Articles 7 and 21 of the Charter of Fundamental Rights of the European Union – Right to move and reside freely within the territory of the Member States – Union citizens of the same sex who have entered into a marriage in the exercise of that right – Obligation on the part of the Member State of origin to recognise and transcribe the marriage certificate in the civil register – National legislation which does not permit such recognition or transcrip

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CELEX:62024CA0356: Case C-356/24, Kärntner Landesregierung (Promotion of the civil servant): Judgment of the Court (Tenth Chamber) of 27 November 2025 (request for a preliminary ruling from the Landesverwaltungsgericht Kärnten – Austria) – A.B. v Kärntner Landesregierung (Reference for a preliminary ruling – Freedom of movement for workers – Article 45 TFEU – Regulation (EU) No 492/2011 – Article 7(1) – Social policy – Equal treatment in employment and occupation – Directive 2000/78/EC – Prohibition of discrimination on grounds of age – Civil servants’ salary scale – National legislation excluding the consideration of previous periods of equivalent service completed in another Member State – Exclusion following a decision, falling within the discretionary power of the administration, to gr

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CELEX:62024TA0414: Case T-414/24: Judgment of the General Court of 3 December 2025 – Foz v Council (Common foreign and security policy – Restrictive measures taken in view of the situation in Syria – Freezing of funds – Restrictions on entry into the territory of the Member States – Lists of persons, entities and bodies subject to the freezing of funds and economic resources and subject to restrictions on entry into the territory of the Member States – Maintenance of the applicant’s name on the lists – Criterion of association with a person or entity subject to restrictive measures – Fall of the regime of Bashar Al-Assad – Error of assessment)

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CELEX:62024CA0567: Case C-567/24, Svema Trade: Judgment of the Court (Fifth Chamber) of 27 November 2025 (request for a preliminary ruling from the Okrožno sodišče v Ljubljani – Slovenia) – YO v SVEMA TRADE d.o.o. (Reference for a preliminary ruling – Company law – Directive 2004/25/EC – Mandatory takeover bid – Squeeze-out of holders of securities – Minority shareholder protection – Third subparagraph of Article 15(5) – Consideration offered in the bid presumed to be fair – Rebuttable presumption)

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CELEX:62024TA0632: Case T-632/24: Judgment of the General Court of 26 November 2025 – EFFAS v EUIPO – CFA Institute (CEFA EFFAS Certified European Financial Analyst) (EU trade mark – Opposition proceedings – Application for EU figurative mark CEFA EFFAS Certified European Financial Analyst – Earlier EU word mark CFA – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001 – Absence of peaceful coexistence)

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CELEX:62024CA0539: Case C-539/24, Mikroregion Porta Bohemica: Judgment of the Court (First Chamber) of 27 November 2025 (request for a preliminary ruling from the Nejvyšší správní soud – Czech Republic) – Mikroregion Porta Bohemica v Odvolací finanční ředitelství (Reference for a preliminary ruling – Protection of the European Union’s financial interests – Regulation (EC, Euratom) No 2988/95 – Concept of irregularity – Article 1(2) – Limitation periods – Article 3 – Starting point and duration of the limitation periods – Project co-financed through EU resources)

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CELEX:62024CA0137: Case C-137/24 P: Judgment of the Court (First Chamber) of 27 November 2025 – Michael Heßler v European Commission (Appeal – Civil service – Staff Regulations of Officials of the European Union – Pre-litigation procedure – Article 90 – Concept of an act adversely affecting an official – Tax for the benefit of the European Union – Regulation (EEC, Euratom, ECSC) No 260/68 – Article 3 – Tax abatement for a dependent child – Conditions for granting – Concept of dependent child – Annex VII to the Staff Regulations – Article 2 – Dependent child allowance)

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