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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:62022TB0055: Case T-55/22: Order of the General Court of 17 October 2022 — Swords v Commission and ECDC (Action for annulment — Public health — Measures introduced in the European Union in the fight against the spread of the COVID-19 pandemic — Risk assessment reports drawn up by the European Centre for Disease Prevention and Control (ECDC) — Acts not open to challenge — European Commission communication and coordinated approach published on the basis of the risk assessment reports drawn up by the ECDC — Plea of illegality — Inadmissibility)

January 16, 2023 0 Comments

CELEX:62021TB0603(01): Case T-603/21: Order of the General Court of 25 October 2022 — WO v European Public Prosecutor’s Office (Civil service — Appointment of the European Delegated Prosecutors of the European Public Prosecutor’s Office — Candidates nominated by [confidential] — Refusal by the College of the European Public Prosecutor’s Office to appoint the applicant — No dispute between the Union and one of its servants within the limits and under the conditions laid down in the Staff Regulations and the CEOS — Article 270 TFEU — Manifest lack of jurisdiction)

January 16, 2023 0 Comments

CELEX:62021TB0407: Case T-407/21 R: Order of the President of the General Court of 20 October 2022 — PB v Commission (Interim relief — Public service contracts — Irregularities in the contract award procedure — Recovery of amounts unduly paid — Enforceable decision — Application for interim measures — Urgency — Prima facie case — Balance of interests)

January 16, 2023 0 Comments

CELEX:62021TA0779: Case T-779/21: Judgment of the General Court of 9 November 2022 — Financiere Batteur v EUIPO — Leno Beauty (by L.e.n.o beauty) (EU trade mark — Opposition proceedings — Application for the EU figurative mark by L.e.n.o beauty — Earlier national word mark LAINO — Relative ground for refusal — No likelihood of confusion — Article 8(1)(b) of Regulation (EU) 2017/1001)

January 16, 2023 0 Comments

CELEX:62021TA0639: Case T-639/21: Judgment of the General Court of 9 November 2022 — CB v EUIPO — China Construction Bank (CCB) (EU trade mark — Opposition proceedings — Application for the EU figurative mark CCB — Earlier EU figurative mark CB — Earlier international registration designating the European Union — Figurative mark CB — Relative grounds for refusal — No likelihood of confusion — Reputation and enhanced distinctiveness of the earlier mark — Article 8(1)(b) of Regulation (EC) No 207/2009 (now Article 8(1)(b) of Regulation (EU) 2017/1001) — Article 8(5) of Regulation No 207/2009 (now Article 8(5) of Regulation 2017/1001) — Article 94(1) of Regulation 2017/1001)

January 16, 2023 0 Comments

CELEX:62021TA0610: Case T-610/21: Judgment of the General Court of 9 November 2022 — L’Oréal v EUIPO — Heinze (K K WATER) (EU trade mark — Opposition proceedings — Application for EU figurative mark K K WATER — Earlier EU figurative mark K — Relative ground for refusal — No likelihood of confusion — Article 8(1)(b) of Regulation (EU) 2017/1001)

January 16, 2023 0 Comments

CELEX:62021TA0596: Case T-596/21: Judgment of the General Court of 9 November 2022 — Société Elmar Wolf v EUIPO — Fuxtec (Representation of the head of an animal) (EU trade mark — Opposition proceedings — International registration designating the European Union — Figurative mark representing a head — Earlier national figurative mark representing the head of a canine — Earlier international registration designating the European Union — Figurative mark representing the head of a canine — Article 8(1)(b) of Regulation (EC) No 207/2009 — Relative ground for refusal — No likelihood of confusion)

January 16, 2023 0 Comments

CELEX:62021TA0164: Case T-164/21: Judgment of the General Court of 9 November 2022 — QM v Europol (Civil service — Members of the temporary staff — Non-renewal of a fixed-term contract for an indefinite period — Interests of the service — Error of law — Manifest error of assessment — Right to be heard — Principle of sound administration — Duty to have regard for the welfare of staff)

January 16, 2023 0 Comments

CELEX:62021TA0158: Case T-158/21: Judgment of the General Court of 9 November 2022 — Minority SafePack — one million signatures for diversity in Europe v Commission (Law governing the institutions — European citizens’ initiative — ‘Minority SafePack — one million signatures for diversity in Europe’ — Commission communication setting out the reasons for not adopting the proposals for legal acts contained in the European citizens’ initiative — Obligation to state reasons — Equal treatment — Principle of sound administration — Manifest error of assessment)

January 16, 2023 0 Comments

CELEX:62021TA0111: Case T-111/21: Judgment of the General Court of 9 November 2022 — Ryanair v Commission (Croatia Airlines; COVID-19) (State aid — Croatian air transport market — Aid granted by Croatia to an airline in the context of the COVID-19 pandemic — Direct grant — Decision not to raise any objections — Action for annulment — Individual concern — Admissibility — Serious difficulties — Aid intended to make good the damage caused by an exceptional occurrence — Equal treatment — Freedom of establishment — Free provision of services — Assessment of the damage — Obligation to state reasons)

January 16, 2023 0 Comments

CELEX:62019TA0246: Case T-246/19: Judgment of the General Court of 9 November 2022 — Cambodia and CRF v Commission (Safeguard measures — Rice market — Imports of Indica rice originating in Cambodia and Myanmar/Burma — Regulation (EU) No 978/2012 — Concept of ‘Union producers’ — Concept of ‘like or directly competing products’ — Serious difficulties — Rights of the defence — Essential facts and considerations — Manifest errors of assessment)

January 16, 2023 0 Comments

CELEX:62022CB0215: Case C-215/22: Order of the President of the Court of 13 September 2022 (request for a preliminary ruling from the Consiglio di Stato — Italy) — Research Consorzio Stabile Scarl, acting on its own account and as agent of the association of undertakings to be constituted (Research-Cisa), C.I.S.A. SpA, acting on its own account and as agent of the same association (Research-Cisa), Debar Costruzioni SpA, acting on its own account and as agent of the association to be constituted with Consorzio Stabile COM Scarl, C.N. Costruzioni Generali SpA and Edil.Co. Srl, Invitalia — Agenzia Nazionale per l’Attrazione degli Investimenti e lo Sviluppo di Impresa v Invitalia — Agenzia Nazionale per l’Attrazione degli Investimenti e lo Sviluppo di Impresa, Debar Costruzioni SpA, acting on

January 16, 2023 0 Comments

CELEX:62022CB0214: Case C-214/22: Order of the President of the Court of 12 September 2022 — European Commission v Grand Duchy of Luxembourg

January 16, 2023 0 Comments

CELEX:62022CB0193: Case C-193/22: Order of the President of the Court of 8 August 2022 (request for a preliminary ruling from the Oberster Gerichtshof — Austria) — TR, UQ v FTI Touristik GmbH

January 16, 2023 0 Comments

CELEX:62022CB0191: Case C-191/22: Order of the President of the Court of 12 September 2022 (request for a preliminary ruling from the Conseil d’État — Belgium) — ME v État belge

January 16, 2023 0 Comments

CELEX:32022L2523R(01): Corrigendum to Council Directive (EU) 2022/2523 of 15 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union (Official Journal of the European Union L 328 of 22 December 2022)

January 16, 2023 0 Comments

Na portalu eDavki je zagotovljen vpogled v podatke za odmero dohodnine za leto 2022 iz REK obrazcev

Podatki so sestavljeni na podlagi individualnih podatkov v REK obrazcih z datumom izplačila od 1. 1. 2022 do 31. 12. 2022 . Vključeni so REK obrazci, ki so bili z navedenim kriterijem datuma izplačila finančni upravi predloženi do vključno 11 .1. 2023 . Podatki bodo objavljeni (brez osvežitve v primeru naknadno predloženih REK obrazcev ali popravkov REK obrazcev) in izplačevalcem na vpogled do 31. 1. 2023.

Podatki so namenjeni le izplačevalcem za primerjavo podatkov iz predloženih individualnih REK (iREK) obrazcev in pripravljenimi obvestili prejemnikom dohodkov (Povzetek obračuna dohodkov, izplačanih v obdobju od do mora izplačevalec izročiti prejemniku dohodka do 31.1.2023). V pripravljenih podatkih so vključeni tudi podatki o dohodkih, ugotovljenih v morebitnih davčnih nadzorih pri izplačevalcih za navedeno obdobje, ki jih je izplačevalec dolžan vključiti v obvestilo prejemniku dohodka. Če izplačevalec na podlagi navedene primerjave ugotovi, da podatki, ki jih je predložil na iREK obrazcih, niso pravilni, mora predložiti manjkajoče REK obrazce oziroma popravke že vloženih REK obrazcev, in sicer prek sistema eDavki najkasneje do 31. 1. 2023. Podatki, predloženi po tem datumu, ne bodo upoštevani pri sestavitvi informativnega izračuna dohodnine.

Datoteke s podatki v obliki CSV (Excel, OpenOffice) prenesete s klikom na ustrezno povezavo.​

January 13, 2023 0 Comments

Na portalu eDavki je zagotovljen vpogled v podatke za odmero dohodnine za leto 2022 iz REK obrazcev

Podatki so sestavljeni na podlagi individualnih podatkov v REK obrazcih z datumom izplačila od 1. 1. 2022 do 31. 12. 2022 . Vključeni so REK obrazci, ki so bili z navedenim kriterijem datuma izplačila finančni upravi predloženi do vključno 11 .1. 2023 . Podatki bodo objavljeni (brez osvežitve v primeru naknadno predloženih REK obrazcev ali popravkov REK obrazcev) in izplačevalcem na vpogled do 31. 1. 2023.

Podatki so namenjeni le izplačevalcem za primerjavo podatkov iz predloženih individualnih REK (iREK) obrazcev in pripravljenimi obvestili prejemnikom dohodkov (Povzetek obračuna dohodkov, izplačanih v obdobju od do mora izplačevalec izročiti prejemniku dohodka do 31.1.2023). V pripravljenih podatkih so vključeni tudi podatki o dohodkih, ugotovljenih v morebitnih davčnih nadzorih pri izplačevalcih za navedeno obdobje, ki jih je izplačevalec dolžan vključiti v obvestilo prejemniku dohodka. Če izplačevalec na podlagi navedene primerjave ugotovi, da podatki, ki jih je predložil na iREK obrazcih, niso pravilni, mora predložiti manjkajoče REK obrazce oziroma popravke že vloženih REK obrazcev, in sicer prek sistema eDavki najkasneje do 31. 1. 2023. Podatki, predloženi po tem datumu, ne bodo upoštevani pri sestavitvi informativnega izračuna dohodnine.

Datoteke s podatki v obliki CSV (Excel, OpenOffice) prenesete s klikom na ustrezno povezavo.​

January 13, 2023 0 Comments

Oddaja REK-O obrazca – odpravljanje nepravilnosti

Pri oddaji REK-O obrazca so bile ugotovljene naslednje nepravilnosti na sistemu eDavki:
•    Onemogočena oddaja vrste dohodka 1190 Dohodek iz delovnega razmerja, ki se ne všteva v davčno osnovo.
•    Onemogočena označitev polja 004 (invalidsko podjetje) na zbirnem REK obrazcu pri ročnem vnosu REK-O obrazca.
•    Onemogočen uvoz velikih datotek.

Zgoraj navedene napake so bile odpravljene v petek, 6. 1. 2023, popoldne.

Hkrati vas obveščamo, da smo pri oddaji REK-O obrazca za izplačilo plače uvedli kontrolo glede predložitve REK obrazca za predhodni mesec. Ob oddaji tako sistem preveri ali je REK za izplačilo plače za predhodni mesec oddan in v primeru, da REK ni oddan se zavezancu izpiše opozorilo. Trenutno ta opozorilna kontrola še ne upošteva oddanih REK-1 obrazcev in zato ob oddaji vsem zavezancem javi, da REK za izplačilo plače za predhodni mesec ni oddan. Nepravilnost se še vedno odpravlja, v tem času pa naj zavezanci opozorilo smatrajo za brezpredmetno.

Hvala za razumevanje.

January 13, 2023 0 Comments

Oddaja REK-O obrazca – odpravljanje nepravilnosti

Pri oddaji REK-O obrazca so bile ugotovljene naslednje nepravilnosti na sistemu eDavki:
•    Onemogočena oddaja vrste dohodka 1190 Dohodek iz delovnega razmerja, ki se ne všteva v davčno osnovo.
•    Onemogočena označitev polja 004 (invalidsko podjetje) na zbirnem REK obrazcu pri ročnem vnosu REK-O obrazca.
•    Onemogočen uvoz velikih datotek.

Zgoraj navedene napake so bile odpravljene v petek, 6. 1. 2023, popoldne.

Hkrati vas obveščamo, da smo pri oddaji REK-O obrazca za izplačilo plače uvedli kontrolo glede predložitve REK obrazca za predhodni mesec. Ob oddaji tako sistem preveri ali je REK za izplačilo plače za predhodni mesec oddan in v primeru, da REK ni oddan se zavezancu izpiše opozorilo. Trenutno ta opozorilna kontrola še ne upošteva oddanih REK-1 obrazcev in zato ob oddaji vsem zavezancem javi, da REK za izplačilo plače za predhodni mesec ni oddan. Nepravilnost se še vedno odpravlja, v tem času pa naj zavezanci opozorilo smatrajo za brezpredmetno.

Hvala za razumevanje.

January 13, 2023 0 Comments
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