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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:62021CJ0378: Judgment of the Court (Seventh Chamber) of 8 December 2022.#P GmbH v Finanzamt Österreich.#Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Adjustment of the VAT return – Recipients of services who not entitled to make deductions – No risk of loss of tax revenue.#Case C-378/21.

December 8, 2022 0 Comments

CELEX:62022TJ0155: Judgment of the General Court (Third Chamber) of 30 November 2022.#ZAO Korporaciya “Masternet” v European Union Intellectual Property Office.#Case T-155/22.

December 8, 2022 0 Comments

VSRS Sklep III DoR 63/2022

V skladu s četrtim odstavkom 367.b člena ZPP mora stranka v predlogu za dopustitev revizije med drugim natančno navesti kršeno pravno pravilo. Ker se v postopkih dopuščene revizije ne odloča o abstraktnih, hipotetičnih ali akademskih vprašanjih glede razlage prava, najsi bodo še tako pomembna, pri odločanju o predlogu za dopustitev revizije Vrhovno sodišče preizkusi, ali v predlogu zatrjevano kršeno pravno pravilo sploh predstavlja del veljavnega pravnega reda. Drugačno (nasprotno) postopanje bi namreč pomenilo, da bi Vrhovno sodišče dopuščalo revizije o predlaganih vprašanjih zgolj na podlagi trditev strank v njihovih predlogih, ne da bi opravilo preizkus izpolnjevanja vsebinskih predpostavk iz četrtega odstavka 367.b člena ZPP. Glede 367.a in 367.b člena ZPP velja "čisto razpravno načelo" in je utemeljitev teh predpostavk naložena predlagateljem postopkov z dopuščeno revizijo.
December 8, 2022 0 Comments

UPRS Sodba II U 28/2018-20

Izplačilo odkupne vrednosti po določbah ZDoh-2 ne sodi med dohodke iz delovnega razmerja in kot tako ni podvrženo povprečenju.
December 8, 2022 0 Comments

CELEX:32022D2398: Council Implementing Decision (CFSP) 2022/2398 of 8 December 2022 implementing Decision 2010/788/CFSP concerning restrictive measures in view of the situation in the Democratic Republic of the Congo

December 8, 2022 0 Comments

CELEX:32022R2397: Council Implementing Regulation (EU) 2022/2397 of 8 December 2022 implementing Regulation (EC) No 1183/2005 concerning restrictive measures in view of the situation in the Democratic Republic of the Congo

December 8, 2022 0 Comments

CELEX:32022D2391: Council Decision (EU) 2022/2391 of 25 November 2022 on the position to be taken on behalf of the European Union within the Council of Members of the International Olive Council, as regards the trade standard applying to olive oils and olive-pomace oils

December 8, 2022 0 Comments

CELEX:32022D1909R(02)

The corrigendum does not concern the English version.
December 8, 2022 0 Comments

CELEX:32022D0884R(01)

The corrigendum does not concern the English version.
December 8, 2022 0 Comments

CELEX:32022R1904R(04)

The corrigendum does not concern the English version.
December 8, 2022 0 Comments

CELEX:32022R0879R(03)

The corrigendum does not concern the English version.
December 8, 2022 0 Comments

CELEX:32016R1012R(10)

The corrigendum does not concern the English version.
December 8, 2022 0 Comments

CELEX:32009R0715R(08)

The corrigendum does not concern the English version.
December 8, 2022 0 Comments

CELEX:32019R0876R(13)

The corrigendum does not concern the English version.
December 8, 2022 0 Comments

CELEX:32009D0713(01)R(01)

The corrigendum does not concern the English version.
December 8, 2022 0 Comments

CELEX:62022CO0617: Order of the Vice-President of the Court of 30 November 2022.#European Association of Non-Integrated Metal Importers & distributors (Euranimi) v European Commission.#Appeal – Intervention – Admissibility of the appeal – Appeal under Article 56 of the Statute of the Court of Justice of the European Union – Appeal brought out of time.#Case C-617/22 P(I).

December 7, 2022 0 Comments

CELEX:62022CO0618: Order of the Vice-President of the Court of 30 November 2022.#European Association of Non-Integrated Metal Importers & distributors (Euranimi) v European Commission.#Appeal – Intervention – Admissibility of the appeal – Appeal under Article 56 of the Statute of the Court of Justice of the European Union – Appeal brought out of time.#Case C-618/22 P(I).

December 7, 2022 0 Comments

CELEX:62022CO0233_INF: Order of the Court (Chamber determining whether appeals may proceed) of 15 July 2022.#Meta Cluster GmbH v European Union Intellectual Property Office.#Case C-233/22 P.

December 7, 2022 0 Comments

CELEX:62022CO0245_INF: Order of the Vice-President of the Court of 12 July 2022.#Cipla Europe NV v European Union Intellectual Property Office.#Appeal – Intervention – EU trade mark – Cancellation proceedings – Leave for other party to the proceedings before the Board of Appeal of the European Union Intellectual Property Office (EUIPO) to participate in the proceedings in the case before the General Court – Time limits – Unforeseeable circumstances – Participation in the oral proceedings – Rejection.#Case C-245/22 P(I).

December 7, 2022 0 Comments

CELEX:62022CO0165_INF: Order of the Court (Tenth Chamber) of 15 July 2022.#MO v Council of the European Union.#Case C-165/22 P.

December 7, 2022 0 Comments
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