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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:32025R0631: Council Implementing Regulation (EU) 2025/631 of 27 March 2025 implementing Article 8a(1) of Regulation (EC) No 765/2006 concerning restrictive measures in respect of Belarus and the involvement of Belarus in the Russian aggression against Ukraine

March 27, 2025 0 Comments

Davčno obravnavanje obresti po ZDDPO-2

March 26, 2025 0 Comments

CELEX:62021CJ0616_SUM: Judgment of the Court (Seventh Chamber) of 30 March 2023.#Dyrektor Krajowej Informacji Skarbowej v Gmina L.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Article 9(1) – Meanings of ‘taxable person’ and ‘economic activity’ – Municipality which arranges for asbestos removal for the benefit of its residents who own immovable property and who have expressed the wish for that – Reimbursement of the municipality by a subsidy from the competent provincial authority of 40% to 100% of the costs – Article 13(1) – Municipalities not subject to tax for the activities or transactions carried out as public authorities.#Case C-616/21.

March 26, 2025 0 Comments

CELEX:62021CJ0291_SUM: Judgment of the Court (Second Chamber) of 20 April 2023.#Proceedings brought by Starkinvest SRL.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 655/2014 – European Account Preservation Order procedure – Conditions for issuing a preservation order – Article 4 – Concept of ‘judgment’ – Article 7 – Concept of ‘judgment requiring the debtor to pay the creditor’s claim’ – Judgment ordering a party to make a penalty payment for breach of a prohibitory order – Regulation (EU) No 1215/2012 – Article 55 – Scope.#Case C-291/21.

March 26, 2025 0 Comments

CELEX:62022CJ0282_SUM: Judgment of the Court (Tenth Chamber) of 20 April 2023.#Dyrektor Krajowej Informacji Skarbowej v P. w W.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Articles 14, 15 and 24 – Recharging points for electric vehicles – Provision of devices for recharging electric vehicles, supply of the necessary electricity, and provision of technical support and IT services – Classification as a ‘supply of goods’ or a ‘supply of services’.#Case C-282/22.

March 26, 2025 0 Comments

CELEX:62021CJ0580_SUM: Judgment of the Court (Fifth Chamber) of 20 April 2023.#EEW Energy from Waste Großräschen GmbH v MNG Mitteldeutsche Netzgesellschaft Strom GmbH.#Reference for a preliminary ruling – Environment – Directive 2009/28/EC – Promotion of energy from renewable energy sources – Article 16(2)(c) – Access to transmission and distribution grids – Priority access of electricity produced from renewable energy sources – Production from both renewable and conventional energy sources.#Case C-580/21.

March 26, 2025 0 Comments

CELEX:62021CJ0815_SUM: Judgment of the Court (Seventh Chamber) of 20 April 2023.#Amazon.com, Inc. and Others v European Commission.#Appeal – Competition – Article 102 TFEU – Abuse of dominant position – Online sales – Regulation (EC) No 773/2004 – Article 2(1) – European Commission decision to initiate an investigation – Territorial scope of the investigation – Exclusion of Italy – Allocation of competence between the Commission and the competition authorities of the Member States – Regulation (EC) No 1/2003 – Article 11(6) – The competition authorities of the Member States being relieved of their competence – Protection against proceedings conducted in parallel by the competition authorities of the Member States and by the Commission – Action for annulment – Act not open to challenge – Ac

March 26, 2025 0 Comments

CELEX:62021CJ0097_SUM: Judgment of the Court (First Chamber) of 4 May 2023.#MV - 98 v Nachalnik na otdel 
 'Operativni deynosti' – Sofia v Glavna direktsia 'Fiskalen kontrol' pri Tsentralno upravlenie na Natsionalna agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad - Blagoevgrad.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 273 – Failure to issue a fiscal cash register receipt – Charter of Fundamental Rights of the European Union – Article 50 – Principle ne bis in idem – Cumulation of administrative penalties of a criminal nature for the same act – Article 49(3) – Proportionality of penalties – Article 47 – Right to an effective remedy – Scope of judicial review relating to the provisional enforc

March 26, 2025 0 Comments

CELEX:62022CJ0269_SUM: Judgment of the Court (Eighth Chamber) of 30 March 2023.#IP and Others.#Reference for a preliminary ruling – Article 267 TFEU – The second paragraph of Article 47 and Article 48(1) of the Charter of Fundamental Rights of the European Union – Right to a fair trial – Right to the presumption of innocence – Account of the factual context in a request for a preliminary ruling in criminal matters – Establishment of the accuracy of certain facts in order to be able to make an admissible request for a preliminary ruling to the Court – Compliance with the procedural safeguards provided for under national law for judgments on the merits.#Case C-269/22.

March 26, 2025 0 Comments

CELEX:62021CJ0651_SUM: Judgment of the Court (Tenth Chamber) of 30 March 2023.#Proceedings brought by М. Ya. M.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Measures relating to the law on succession – Regulation (EU) No 650/2012 – Article 13 – Declaration concerning the waiver of a succession made by an heir before the court of the Member State of his or her habitual residence – Subsequent registration of that declaration, at the request of another heir, in the register of another Member State.#Case C-651/21.

March 26, 2025 0 Comments

CELEX:62022CJ0052_SUM: Judgment of the Court (Seventh Chamber) of 20 April 2023.#BF v Versicherungsanstalt öffentlich Bediensteter, Eisenbahnen und Bergbau (BVAEB).#Reference for a preliminary ruling – Social policy – Equal treatment in employment and occupation – Directive 2000/78/EC – Prohibition of discrimination on grounds of age – Article 2(1) and (2)(a) – Article 6(1) – Retirement pension – National legislation providing for a gradual alignment of the pension scheme for civil servants with the general pension scheme – First adjustment of the amount of the pension being made more quickly for one category of civil servants than for another – Justification.#Case C-52/22.

March 26, 2025 0 Comments

CELEX:62022CJ0263_SUM: Judgment of the Court (Ninth Chamber) of 20 April 2023.#Ocidental – Companhia Portuguesa de Seguros de Vida SA v LP.#Reference for a preliminary ruling – Unfair terms in consumer contracts – Directive 93/13/EEC – Articles 3 to 6 – Criteria for assessing the unfairness of a contractual term – Requirement of transparency – Group insurance contract – Permanent invalidity of the consumer – Duty to provide information – Non-disclosure of a term limiting or excluding cover against the insured risk.#Case C-263/22.

March 26, 2025 0 Comments

CELEX:62021CJ0144_SUM: Judgment of the Court (Fourth Chamber) of 20 April 2023.#European Parliament v European Commission.#Intervention – Article 40 of the Statute of the Court of Justice of the European Union – Application by an agency of the European Union – Standing to intervene in a case between institutions of the Union – Interest in the result of the case – Allowed.#Case C-144/21.

March 26, 2025 0 Comments

CELEX:62021CJ0650_SUM: Judgment of the Court (Second Chamber) of 20 April 2023.#FW and CE v Landespolizeidirektion Niederösterreich and Finanzamt Österreich.#Reference for a preliminary ruling – Social policy – Equal treatment in employment and occupation – Directive 2000/78/EC – Prohibition of discrimination on grounds of age – Remuneration of civil servants – Previous national legislation found to be discriminatory – Grading under a new system of remuneration by reference to seniority fixed under a previous system of remuneration – Correction of that seniority by determining a comparison reference date – Discriminatory nature of the new grading – Rule placing older officials at a disadvantage.#Case C-650/21.

March 26, 2025 0 Comments

CELEX:62022CJ0343_SUM: Judgment of the Court (Eighth Chamber) of 30 March 2023.#PT v VB.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Lugano II Convention – Procedure on the recognition and enforcement of judgments – Article 34(2) – Document which institutes the proceedings in the State of origin – Due notification of an order for payment followed by improper service of a request for an action for repayment under Swiss law.#Case C-343/22.

March 26, 2025 0 Comments

CELEX:62021CJ0338_SUM: Judgment of the Court (First Chamber) of 30 March 2023.#Staatssecretaris van Justitie en Veiligheid v S.S. and Others.#Reference for a preliminary ruling – Regulation (EU) No 604/2013 – Determination of the Member State responsible for examining an application for international protection – Article 27 – Appeal against a transfer decision taken in respect of an asylum seeker – Article 29 – Suspension of implementation of the transfer decision – Transfer time limit – Interruption of the transfer time limit – Directive 2004/81/EC – Residence permit issued to third-country nationals who are victims of trafficking in human beings or who have been the subject of an action to facilitate illegal immigration, who cooperate with the competent authorities – Article 6 – Reflecti

March 26, 2025 0 Comments

CELEX:62022CJ0104_SUM: Judgment of the Court (Fifth Chamber) of 27 April 2023.#Lännen MCE Oy v Berky GmbH and Senwatec Gmbh & Co. Kg.#Reference for a preliminary ruling – EU trade mark – Regulation (EU) 2017/1001 – Article 125(5) – International jurisdiction – Infringement action – Jurisdiction of the courts of the Member State in which the act of infringement has been committed or threatened – Advertising displayed by a search engine using a national top-level domain name – Advertising not specifying the geographical area of supply – Factors to be taken into account.#Case C-104/22.

March 26, 2025 0 Comments

CELEX:62021TJ0441: Judgment of the General Court (Fifth Chamber, Extended Composition) of 26 March 2025 (Extracts).#UBS Group AG and Others v European Commission.#Competition – Agreements, decisions and concerted practices – European Government Bonds sector – Decision finding an infringement of Article 101 TFEU and Article 53 of the EEA Agreement – Coordination of prices and bond-trading activities – Exchange of commercially sensitive information – Single and continuous infringement – Restriction of competition by object – Legitimate interest in finding infringements – Calculation of the amount of the fine – Basic amount – Proxy for value of sales – Unlimited jurisdiction.#Cases T-441/21, T-449/21, T-453/21 and T-455/21.

March 26, 2025 0 Comments

DDV v digitalni dobi (ViDA)

Obveščamo vas, da je Svet EU 11. marca 2025 sprejet paket DDV v digitalni dobi (ViDA), ki bo začel veljati 14. aprila 2025, uporabljati pa se bo začel postopoma, najkasneje do 1. januarja 2035.Po začetku veljavnosti države članice lahko pod posebnimi pogoji uvedejo obvezno izdajanje elektronskih računov (do 1. 7. 2030), izboljšal pa se bo tudi okvir  za boljši nadzor "vse na enem mestu" za uvoz (IOSS).Od 1. januarja 2027 bodo manjše zakonodajne spremembe, ki bodo  vplivale na uporabnike shem "vse na enem mestu" (OSS) in IOSS. Od 1. julija 2028 morajo platforme za kratkoročni najem nastanitev in cestni prevoz potnikov izpolnjevati nove ukrepe za predvidene dobavitelje. S tem datumom bo začela veljati tudi reforma enotne registracije DDV in obvezna uporaba obrnjene davčne obveznosti v določenih primerih ter obveznost poročanja o slednjih dobavah prek rekapitualcijskih poročil.Od 1. julija 2030 bo pričela veljati obveznost digitalnega poročanja za čezmejne transakcije, opravljene med davčnimi zavezanci. Države članice bodo lahko tudi za domače dobave uvedle obveznost poročanja v realnem času.Povezave do zakonodaje:Direktiva Sveta (EU) 2025/516 z dne 11. marca 2025 o spremembi Direktive 2006/112/ES glede pravil o DDV za digitalno doboIzvedbena uredba Sveta (EU) 2025/518 z dne 11. marca 2025 o spremembi Izvedbene uredbe (EU) št. 282/2011 glede zahtev za informacije za nekatere ureditve DDVUredba Sveta (EU) 2025/517 z dne 11. marca 2025 o spremembi Uredbe (EU) št. 904/2010 glede ureditev upravnega sodelovanja na področju DDV, potrebnih za digitalno dobo
March 26, 2025 0 Comments

DDV v digitalni dobi (ViDA)

Obveščamo vas, da je Svet EU 11. marca 2025 sprejet paket DDV v digitalni dobi (ViDA), ki bo začel veljati 14. aprila 2025, uporabljati pa se bo začel postopoma, najkasneje do 1. januarja 2035.Po začetku veljavnosti države članice lahko pod posebnimi pogoji uvedejo obvezno izdajanje elektronskih računov (do 1. 7. 2030), izboljšal pa se bo tudi okvir  za boljši nadzor "vse na enem mestu" za uvoz (IOSS).Od 1. januarja 2027 bodo manjše zakonodajne spremembe, ki bodo  vplivale na uporabnike shem "vse na enem mestu" (OSS) in IOSS. Od 1. julija 2028 morajo platforme za kratkoročni najem nastanitev in cestni prevoz potnikov izpolnjevati nove ukrepe za predvidene dobavitelje. S tem datumom bo začela veljati tudi reforma enotne registracije DDV in obvezna uporaba obrnjene davčne obveznosti v določenih primerih ter obveznost poročanja o slednjih dobavah prek rekapitualcijskih poročil.Od 1. julija 2030 bo pričela veljati obveznost digitalnega poročanja za čezmejne transakcije, opravljene med davčnimi zavezanci. Države članice bodo lahko tudi za domače dobave uvedle obveznost poročanja v realnem času.Povezave do zakonodaje:Direktiva Sveta (EU) 2025/516 z dne 11. marca 2025 o spremembi Direktive 2006/112/ES glede pravil o DDV za digitalno doboIzvedbena uredba Sveta (EU) 2025/518 z dne 11. marca 2025 o spremembi Izvedbene uredbe (EU) št. 282/2011 glede zahtev za informacije za nekatere ureditve DDVUredba Sveta (EU) 2025/517 z dne 11. marca 2025 o spremembi Uredbe (EU) št. 904/2010 glede ureditev upravnega sodelovanja na področju DDV, potrebnih za digitalno dobo
March 26, 2025 0 Comments
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