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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:62021CJ0625:           Arrêt de la Cour (neuvième chambre) du 8 décembre 2022.#VB contre GUPFINGER Einrichtungsstudio GmbH.#Renvoi préjudiciel – Directive 93/13/CEE – Clauses abusives dans les contrats conclus avec les consommateurs – Dénonciation illégitime d’un contrat par le consommateur – Clause déclarée abusive déterminant le droit du professionnel à la réparation du préjudice – Application du droit interne à caractère supplétif.#Affaire C-625/21.

This document does not exist in English.
December 8, 2022 0 Comments

CELEX:62021CJ0180: Judgment of the Court (Fifth Chamber) of 8 December 2022.#VS v Inspektor v Inspektorata kam Visshia sadeben savet.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Articles 2, 4 and 6 – Applicability of Regulation 2016/679 – Concept of ‘legitimate interest’ – Concept of ‘task carried out in the public interest or in the exercise of official authority’ – Directive (EU) 2016/680 – Articles 1, 3, 4, 6 and 9 – Lawfulness of the processing of personal data collected in the course of a criminal investigation – Subsequent processing of data relating to a presumed victim of a criminal offence for the purpose of making a formal accusation in respect of him or her – Concept of purpose ‘ot

December 8, 2022 0 Comments

CELEX:62021CJ0247: Judgment of the Court (Eighth Chamber) of 8 December 2022.#Luxury Trust Automobil GmbH v Finanzamt Österreich.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 42(a) – Article 197(1)(c) – Article 226(11a) – Article 141 – Exemption – Triangular transaction – Designation of the final recipient of a supply as being liable for VAT – Invoicing – Reference to ‘Reverse charge’ – Mandatory – Omission of that reference on an invoice – Retroactive correction of the invoice.#Case C-247/21.

December 8, 2022 0 Comments

CELEX:62021CJ0731: Judgment of the Court (Eighth Chamber) of 8 December 2022.#GV v Caisse nationale d’assurance pension.#Reference for a preliminary ruling – Free movement of persons – Article 45 TFEU – Workers – Regulation (EU) No 492/2011 – Article 7(1) and (2) – Equal treatment – Social advantages – Survivor’s pension – Members of a civil partnership – National legislation making the grant of a survivor’s pension conditional upon the entry in the national register of a partnership that was validly concluded and registered in another Member State.#Case C-731/21.

December 8, 2022 0 Comments

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
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