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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:62020CA0328: Case C-328/20: Judgment of the Court (Second Chamber) of 16 June 2022 — European Commission v Republic of Austria (Failure to fulfil obligations — Coordination of social security systems — Regulation (EC) No 883/2004 — Articles 4, 7 and 67 — Freedom of movement for workers — Regulation (EU) No 492/2011 — Article 7 — Equal treatment — Family benefits — Social and tax advantages — Adjustment of amounts on the basis of price levels in the children’s State of residence)

August 1, 2022 0 Comments

CELEX:62021CA0055: Case C-55/21: Judgment of the Court (Tenth Chamber) of 9 June 2022 (request for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) — Direktor na Agentsia ‘Mitnitsi’ v ‘IMPERIAL TOBACCO BULGARIA’ EOOD (Request for a preliminary ruling — Taxation — Excise duties — Directive 2008/118/EC — Article 11 — Reimbursement of excise duty on excise goods released for consumption — Directive 2011/64/EU — point (b) of the first paragraph of Article 17 — Reimbursement of excise duty already paid, by means of tax markings, affixed to manufactured tobacco destroyed under administrative supervision — Obligation of Member States to adopt regulations providing for the reimbursement of excise duties on manufactured tobacco released for consumption and destroyed under cust

August 1, 2022 0 Comments

CELEX:62020CA0673: Case C-673/20: Judgment of the Court (Grand Chamber) of 9 June 2022 (request for a preliminary ruling from the Tribunal judiciaire d’Auch — France) — EP v Préfet du Gers, Institut national de la statistique et des études économiques (INSEE) (Reference for a preliminary ruling — Citizenship of the Union — National of the United Kingdom of Great Britain and Northern Ireland residing in a Member State — Article 9 TEU — Articles 20 and 22 TFEU — Right to vote and to stand as a candidate in municipal elections in the Member State of residence — Article 50 TEU — Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community — Consequences of the withdrawal of a Member State from the Union

August 1, 2022 0 Comments

CELEX:62020CA0520: Case C-520/20: Judgment of the Court (First Chamber) of 16 June 2022 (request for a preliminary ruling from the Administrativen sad — Silistra, Bulgaria) — DB, LY v Nachalnik na Rayonno upravlenie Silistra pri Oblastna direktsia na Ministerstvo na vatreshnite raboti — Silistra (Reference for a preliminary ruling — Judicial cooperation in criminal matters — Second generation Schengen Information System (SIS II) — Decision 2007/533/JHA — Articles 38 and 39 — Alert on an object sought — Objectives of the alert — Seizure or use as evidence in criminal proceedings — Execution — Measures to be taken and action based on an alert — Surrender of the object seized to the Member State issuing the alert — National legislation not permitting a refusal to execute the alert)

August 1, 2022 0 Comments

CELEX:62019CA0700: Case C-700/19 P: Judgment of the Court (Fourth Chamber) of 16 June 2022 — Toshiba Samsung Storage Technology Corp., Toshiba Samsung Storage Technology Korea Corp. v European Commission (Appeal — Competition — Agreements, decisions and concerted practices — Optical disk drives — Decision finding an infringement of Article 101 TFEU and of Article 53 of the Agreement on the European Economic Area of 2 May 1992 — Single and continuous infringement — Definition — Collusive agreements relating to procurement events concerning optical disk drives for notebook and desktop computers organised by two computer manufacturers)

August 1, 2022 0 Comments

CELEX:62020CG0001: Opinion C-1/20: Opinion of the Court (Fourth Chamber) of 16 June 2022 — Kingdom of Belgium (Opinion pursuant to Article 218(11) TFEU — Request for an Opinion — Draft modernised Energy Charter Treaty — Article 26 — Dispute settlement mechanism — Admissibility)

August 1, 2022 0 Comments

CELEX:62019CA0699: Case C-699/19 P: Judgment of the Court (Fourth Chamber) of 16 June 2022 — Quanta Storage Inc. v European Commission (Appeal — Competition — Agreements, decisions and concerted practices — Optical disk drives — Decision finding an infringement of Article 101 TFEU and of Article 53 of the Agreement on the European Economic Area of 2 May 1992 — Single and continuous infringement — Definition — Collusive agreements relating to procurement events concerning optical disk drives for notebook and desktop computers organised by two computer manufacturers)

August 1, 2022 0 Comments

CELEX:62019CA0698: Case C-698/19 P: Judgment of the Court (Fourth Chamber) of 16 June 2022 — Sony Optiarc Inc., Sony Optiarc America Inc. v European Commission (Appeal — Competition — Agreements, decisions and concerted practices — Optical disk drives — Decision finding an infringement of Article 101 TFEU and Article 53 of the Agreement on the European Economic Area of 2 May 1992 — Single and continuous infringement — Definition — Collusive agreements relating to procurement events concerning optical disk drives for notebook and desktop computers organised by two computer manufacturers)

August 1, 2022 0 Comments

CELEX:62019CA0697: Case C-697/19 P: Judgment of the Court (Fourth Chamber) of 16 June 2022 — Sony Corporation, Sony Electronics Inc. v European Commission (Appeal — Competition — Agreements, decisions and concerted practices — Optical disk drives — Decision finding an infringement of Article 101 TFEU and Article 53 of the Agreement on the European Economic Area of 2 May 1992 — Single and continuous infringement — Definition — Collusive agreements relating to procurement events concerning optical disk drives for notebook and desktop computers organised by two computer manufacturers)

August 1, 2022 0 Comments

CELEX:32022D1335: Council Decision (CFSP) 2022/1335 of 28 July 2022 amending Decision 2012/285/CFSP concerning restrictive measures directed against certain persons, entities and bodies threatening the peace, security or stability of the Republic of Guinea-Bissau

August 1, 2022 0 Comments

CELEX:32022R1329: Council Regulation (EU) 2022/1329 of 28 July 2022 amending Regulation (EU) No 377/2012 concerning restrictive measures directed against certain persons, entities and bodies threatening the peace, security or stability of the Republic of Guinea-Bissau

August 1, 2022 0 Comments

CELEX:32022D1336: Council Decision (CFSP) 2022/1336 of 28 July 2022 amending Decision (CFSP) 2016/849 concerning restrictive measures against the Democratic People’s Republic of Korea

August 1, 2022 0 Comments

CELEX:32022R1331: Council Implementing Regulation (EU) 2022/1331 of 28 July 2022 implementing Regulation (EU) 2017/1509 concerning restrictive measures against the Democratic People’s Republic of Korea

August 1, 2022 0 Comments

CELEX:32022D1333: Council Decision (CFSP) 2022/1333 of 28 July 2022 amending Decision (CFSP) 2019/2110 on the European Union CSDP Advisory Mission in the Central African Republic (EUAM RCA)

August 1, 2022 0 Comments

CELEX:32022D1334: Council Decision (CFSP) 2022/1334 of 28 July 2022 amending Decision (CFSP) 2016/610 on a European Union CSDP Military Training Mission in the Central African Republic (EUTM RCA)

August 1, 2022 0 Comments

CELEX:32022R1330: Council Implementing Regulation (EU) 2022/1330 of 28 July 2022 implementing Article 11(1) of Regulation (EU) No 377/2012 concerning restrictive measures directed against certain persons, entities and bodies threatening the peace, security or stability of the Republic of Guinea-Bissau

August 1, 2022 0 Comments

CELEX:32022D1327: Council Decision (EU) 2022/1327 of 26 July 2022 requesting the Commission to submit a study on the situation of the internal market of Union postal services, in particular regarding the application of Directive 97/67/EC of the European Parliament and of the Council, and a proposal, if appropriate, in view of the outcomes of the study

July 29, 2022 0 Comments

Navodila za izpolnjevanje REK-O (velja od 1. 1. 2023 dalje)

July 28, 2022 0 Comments

Davčna obravnava dohodkov delavcev, ki so napoteni na delo v tujino

July 28, 2022 0 Comments

UPRS Sodba I U 200/2020-9

Kot izhaja iz določb 60. člena ZSZ/84 ter drugega odstavka 218. člena in prve alineje prvega odstavka ter drugega in tretjega odstavka 218. b člena ZGO-1, se NUSZ v primeru zazidanega stavbnega zemljišča plačuje od čiste tlorisne površine poslovnega prostora in prostorov, ki so funkcionalno povezani z njim, če občina tako določi pa tudi od površine zemljišč, ki so namenjena poslovni dejavnosti. Zakon torej ne daje podlage za kakršno koli povezavo med celotno površino zemljišča - tudi pripadajočega zemljišča oziroma stavbišča - in odmero NUSZ, saj kot podlago za odmero nadomestila predpisuje izključno dejansko površino, ki je v uporabi za poslovno dejavnost. Skladno s petim odstavkom 218.b člena ZGO-1 se ne glede na določbe druge alineje prvega odstavka tega člena štejejo za nezazidano stavbno zemljišče tudi zemljiške parcele, za katere je z lokacijskim načrtom določeno, da so namenjene za površinsko izkoriščanje mineralnih surovin, če...
July 28, 2022 0 Comments
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