modro poslovanje....

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.

Od 1. 1. 2023 neposredna ugodnost ob nakupu goriva za kmetijstvo S spremembo 94. člena Zakona o trošarinah (v nadaljevanju: ZTro-1) se nadomesti uveljavljanje pravice do vračila plačane trošarine za gorivo za pogon kmetijske in gozdarske mehanizacije s predložitvijo zahtevka za vračilo trošarine, ki se praviloma vlaga za preteklo koledarsko leto – torej z zamikom, s pravico do nakupa označenega plinskega olja s takojšnjim znižanjem trošarine za pogon kmetijske in gozdarske mehanizacije (vključno s traktorji) in vozil, prirejenih za prevoz čebeljih panjev (v nadaljevanju: gorivo za kmetijstvo). Od 1. januarja 2023 se torej določa trošarina za gorivo za kmetijstvo v višini trošarine za plinsko olje, kot gorivo za ogrevanje. S prehodno določbo novele ZTro-1C se omogoča upravičencem za energente, porabljene za pogon kmetijske in gozdarske mehanizacije v letu 2022, še uveljavljanje pravice do vračila trošarine z vložitvijo zahtevka za vračilo trošarine, tako kot za pretekla leta. Od 1. 1. 2023 neposredna ugodnost ob nakupu goriva za kmetijstvo Vprašanja in odgovori - neposredna ugodnost ob nakupu goriva za kmetijstvo December 9, 2022 0 Comments	Od 1. 1. 2023 neposredna ugodnost ob nakupu goriva za kmetijstvo S spremembo 94. člena Zakona o trošarinah (v nadaljevanju: ZTro-1) se nadomesti uveljavljanje pravice do vračila plačane trošarine za gorivo za pogon kmetijske in gozdarske mehanizacije s predložitvijo zahtevka za vračilo trošarine, ki se praviloma vlaga za preteklo koledarsko leto – torej z zamikom, s pravico do nakupa označenega plinskega olja s takojšnjim znižanjem trošarine za pogon kmetijske in gozdarske mehanizacije (vključno s traktorji) in vozil, prirejenih za prevoz čebeljih panjev (v nadaljevanju: gorivo za kmetijstvo). Od 1. januarja 2023 se torej določa trošarina za gorivo za kmetijstvo v višini trošarine za plinsko olje, kot gorivo za ogrevanje. S prehodno določbo novele ZTro-1C se omogoča upravičencem za energente, porabljene za pogon kmetijske in gozdarske mehanizacije v letu 2022, še uveljavljanje pravice do vračila trošarine z vložitvijo zahtevka za vračilo trošarine, tako kot za pretekla leta. Od 1. 1. 2023 neposredna ugodnost ob nakupu goriva za kmetijstvo Vprašanja in odgovori - neposredna ugodnost ob nakupu goriva za kmetijstvo December 9, 2022 0 Comments
Od 1. 1. 2023 neposredna ugodnost ob nakupu goriva za kmetijstvo S spremembo 94. člena Zakona o trošarinah (v nadaljevanju: ZTro-1) se nadomesti uveljavljanje pravice do vračila plačane trošarine za gorivo za pogon kmetijske in gozdarske mehanizacije s predložitvijo zahtevka za vračilo trošarine, ki se praviloma vlaga za preteklo koledarsko leto – torej z zamikom, s pravico do nakupa označenega plinskega olja s takojšnjim znižanjem trošarine za pogon kmetijske in gozdarske mehanizacije (vključno s traktorji) in vozil, prirejenih za prevoz čebeljih panjev (v nadaljevanju: gorivo za kmetijstvo). Od 1. januarja 2023 se torej določa trošarina za gorivo za kmetijstvo v višini trošarine za plinsko olje, kot gorivo za ogrevanje. S prehodno določbo novele ZTro-1C se omogoča upravičencem za energente, porabljene za pogon kmetijske in gozdarske mehanizacije v letu 2022, še uveljavljanje pravice do vračila trošarine z vložitvijo zahtevka za vračilo trošarine, tako kot za pretekla leta. Od 1. 1. 2023 neposredna ugodnost ob nakupu goriva za kmetijstvo Vprašanja in odgovori - neposredna ugodnost ob nakupu goriva za kmetijstvo December 9, 2022 0 Comments	Izvedba finančne preiskave nezakonite proizvodnje drobno rezanega tobaka December 9, 2022 0 Comments
CELEX:32022D2410: Council Decision (EU) 2022/2410 of 5 December 2022 on the position to be taken on behalf of the European Union in the Regional Steering Committee of the Transport Community as regards certain changes to administrative and staff rules and the introduction of an education allowance and rules on secondment and locally contracted experts December 9, 2022 0 Comments	CELEX:32022D2408: Council Decision (EU) 2022/2408 of 5 December 2022 on the position to be taken on behalf of the European Union in the Regional Steering Committee of the Transport Community as regards the amendment of the Regional Steering Committee rules of procedure, of the Staff Regulations, and as regards the introduction of the rules of procedure of the Conciliation Committee and of the rules on dispute settlement for the Transport Community Permanent Secretariat December 9, 2022 0 Comments
CELEX:32022D2412: Council Decision (CFSP) 2022/2412 of 8 December 2022 amending Decision 2010/788/CFSP concerning restrictive measures in view of the situation in the Democratic Republic of the Congo December 9, 2022 0 Comments	CELEX:32022R2401: Council Implementing Regulation (EU) 2022/2401 of 8 December 2022 implementing Article 9 of Regulation (EC) No 1183/2005 concerning restrictive measures in view of the situation in the Democratic Republic of the Congo December 9, 2022 0 Comments
CELEX:32022R2400: Regulation (EU) 2022/2400 of the European Parliament and of the Council of 23 November 2022 amending Annexes IV and V to Regulation (EU) 2019/1021 on persistent organic pollutants (Text with EEA relevance) December 9, 2022 0 Comments	CELEX:32022D2409: Council Decision (EU) 2022/2409 of 5 December 2022 as regards the revision of the financial rules for the Transport Community December 9, 2022 0 Comments
CELEX:32022D2411: Council Implementing Decision (EU) 2022/2411 of 6 December 2022 amending Decision 2007/441/EC authorising the Italian Republic to apply measures derogating from Articles 26(1)(a) and 168 of Directive 2006/112/EC on the common system of value added tax December 9, 2022 0 Comments	CELEX:32022R2399: Regulation (EU) 2022/2399 of the European Parliament and of the Council of 23 November 2022 establishing the European Union Single Window Environment for Customs and amending Regulation (EU) No 952/2013 December 9, 2022 0 Comments
CELEX:62022CO0324: Ordonnance de la Cour (sixième chambre) du 1er décembre 2022.#Union nationale des indépendants solidaires (UNIS) contre Commission européenne.#Pourvoi – Article 181 du règlement de procédure de la Cour – Sécurité sociale – Organisation nationale représentative des travailleurs indépendants – Plainte auprès de la Commission européenne – Article 153, paragraphe 4, TFUE – Compétence des États membres – Rejet de la plainte – Article 263 TFUE – Absence d’engagement d’une procédure en manquement – Recours ne tendant pas à l’annulation d’un acte de l’Union – Absence d’acte attaquable – Rejet du recours pour irrecevabilité manifeste – Pourvoi manifestement non fondé.#Affaire C-324/22 P. This document does not exist in English. December 8, 2022 0 Comments	CELEX:62022CC0583: Conclusions de l'avocat général M. M. Szpunar, présentées le 8 décembre 2022.### This document does not exist in English. December 8, 2022 0 Comments
CELEX:62021CC0516: Schlussanträge des Generalanwalts G. Pitruzzella vom 8. Dezember 2022.### This document does not exist in English. December 8, 2022 0 Comments	CELEX:62021CC0686: Opinion of Advocate General Campos Sánchez-Bordona delivered on 8 December 2022.### December 8, 2022 0 Comments
CELEX:62020CC0692: Opinion of Advocate General Collins delivered on 8 December 2022.### December 8, 2022 0 Comments	CELEX:62020CJ0694: Judgment of the Court (Grand Chamber) of 8 December 2022.#Orde van Vlaamse Balies and Others v Vlaamse Regering.#Reference for a preliminary ruling – Administrative cooperation in the field of taxation – Mandatory automatic exchange of information in relation to reportable cross-border arrangements – Directive 2011/16/EU, as amended by Directive (EU) 2018/822 – Article 8ab(5) – Validity – Legal professional privilege of the lawyer – Exemption from the reporting obligation for the benefit of lawyer-intermediaries subject to legal professional privilege – Obligation on that lawyer-intermediary to notify any other intermediary who is not his or her client of that intermediary’s reporting obligations – Articles 7 and 47 of the Charter of Fundamental Rights of the European Un December 8, 2022 0 Comments
CELEX:62021CJ0769: Judgment of the Court (Tenth Chamber) of 8 December 2022.#AAS „BTA Baltic Insurance Company” v Iepirkumu uzraudzības birojs and Tieslietu ministrija.#Reference for a preliminary ruling – Public procurement – Directive 2014/24/EU – Article 18(1) – Principles of equal treatment, transparency and proportionality – Decision to withdraw an invitation to tender – Tenders submitted separately by two tenderers belonging to the same economic operator and constituting the two most economically advantageous tenders – Refusal of the successful tenderer to sign the contract – Decision of the contracting authority to refuse the tender of the next tenderer, terminate the procedure and issue a new call for tenders.#Case C-769/21. December 8, 2022 0 Comments	CELEX:62021CJ0600: Judgment of the Court (Ninth Chamber) of 8 December 2022.#QE v Caisse régionale de Crédit mutuel de Loire-Atlantique et du Centre Ouest.#Reference for a preliminary ruling – Consumer protection – Unfair terms in consumer contracts – Directive 93/13/EEC – Article 3(1) – Article 4 – Criteria for assessing whether a term is unfair – Term relating to the accelerated repayment of a loan agreement – Contractual dispensation from the requirement for a formal written demand.#Case C-600/21. December 8, 2022 0 Comments

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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

Od 1. 1. 2023 neposredna ugodnost ob nakupu goriva za kmetijstvo

Od 1. 1. 2023 neposredna ugodnost ob nakupu goriva za kmetijstvo

Od 1. 1. 2023 neposredna ugodnost ob nakupu goriva za kmetijstvo

Izvedba finančne preiskave nezakonite proizvodnje drobno rezanega tobaka

CELEX:32022D2412: Council Decision (CFSP) 2022/2412 of 8 December 2022 amending Decision 2010/788/CFSP concerning restrictive measures in view of the situation in the Democratic Republic of the Congo

CELEX:32022R2401: Council Implementing Regulation (EU) 2022/2401 of 8 December 2022 implementing Article 9 of Regulation (EC) No 1183/2005 concerning restrictive measures in view of the situation in the Democratic Republic of the Congo

CELEX:32022R2400: Regulation (EU) 2022/2400 of the European Parliament and of the Council of 23 November 2022 amending Annexes IV and V to Regulation (EU) 2019/1021 on persistent organic pollutants (Text with EEA relevance)

CELEX:32022D2409: Council Decision (EU) 2022/2409 of 5 December 2022 as regards the revision of the financial rules for the Transport Community

CELEX:32022D2411: Council Implementing Decision (EU) 2022/2411 of 6 December 2022 amending Decision 2007/441/EC authorising the Italian Republic to apply measures derogating from Articles 26(1)(a) and 168 of Directive 2006/112/EC on the common system of value added tax

CELEX:32022R2399: Regulation (EU) 2022/2399 of the European Parliament and of the Council of 23 November 2022 establishing the European Union Single Window Environment for Customs and amending Regulation (EU) No 952/2013

CELEX:62022CC0583: Conclusions de l'avocat général M. M. Szpunar, présentées le 8 décembre 2022.###

CELEX:62021CC0516: Schlussanträge des Generalanwalts G. Pitruzzella vom 8. Dezember 2022.###

CELEX:62021CC0686: Opinion of Advocate General Campos Sánchez-Bordona delivered on 8 December 2022.###

CELEX:62020CC0692: Opinion of Advocate General Collins delivered on 8 December 2022.###

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