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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:62017TA0342: Case T-342/17: Judgment of the General Court of 30 March 2022 — Deutsche Lufthansa and Others v Commission (Competition — Agreements, decisions and concerted practices — Market for airfreight — Decision finding an infringement of Article 101 TFEU, Article 53 of the EEA Agreement and Article 8 of the Agreement between the European Community and the Swiss Confederation on Air Transport — Coordination of elements of the price of air freight services (fuel surcharge, security surcharge, payment of commission on surcharges) — Exchange of information — Territorial jurisdiction of the Commission — Obligation to state reasons — Effect on trade between Member States — State coercion — Single and continuous infringement)

May 23, 2022 0 Comments

CELEX:62017TA0341: Case T-341/17: Judgment of the General Court of 30 March 2022 — British Airways v Commission (Competition — Agreements, decisions and concerted practices — Market for airfreight — Decision finding an infringement of Article 101 TFEU, Article 53 of the EEA Agreement and Article 8 of the Agreement between the European Community and the Swiss Confederation on Air Transport — Coordination of elements of the price of air freight services (fuel surcharge, security surcharge, payment of commission on surcharges) — Exchange of information — Territorial jurisdiction of the Commission — Obligation to state reasons — Article 266 TFEU — State coercion — Single and continuous infringement — Amount of the fine — Value of sales — Duration of participation in the infringement — Mitigati

May 23, 2022 0 Comments

CELEX:62017TA0340: Case T-340/17: Judgment of the General Court of 30 March 2022 — Japan Airlines v Commission (Competition — Agreements, decisions and concerted practices — Market for airfreight — Decision finding an infringement of Article 101 TFEU, Article 53 of the EEA Agreement and Article 8 of the Agreement between the European Community and the Swiss Confederation on Air Transport — Coordination of elements of the price of airfreight services (fuel surcharge, security surcharge, payment of commission on surcharges) — Exchange of information — Territorial jurisdiction of the Commission — Article 266 TFEU — Limitation period — Rights of the defence — Non-discrimination — Single and continuous infringement — Amount of the fine — Value of sales — Gravity of the infringement — Additional

May 23, 2022 0 Comments

CELEX:62017TA0338: Case T-338/17: Judgment of the General Court of 30 March 2022 — Air France v Commission (Competition — Agreements, decisions and concerted practices — Market for airfreight — Decision finding an infringement of Article 101 TFEU, Article 53 of the EEA Agreement and Article 8 of the Agreement between the European Community and the Swiss Confederation on Air Transport — Coordination of elements of the price of airfreight services (fuel surcharge, security surcharge, payment of commission on surcharges) — Exchange of information — Territorial jurisdiction of the Commission — Single and continuous infringement — Conditions for granting immunity — Equal treatment — Obligation to state reasons — Amount of the fine — Value of sales — Gravity of the infringement — Duration of the

May 23, 2022 0 Comments

CELEX:62017TA0337: Case T-337/17: Judgment of the General Court of 30 March 2022 — Air France-KLM v Commission (Competition — Agreements, decisions and concerted practices — Market for airfreight — Decision finding an infringement of Article 101 TFEU, Article 53 of the EEA Agreement and Article 8 of the Agreement between the European Community and the Swiss Confederation on Air Transport — Coordination of elements of the price of airfreight services (fuel surcharge, security surcharge, payment of commission on surcharges) — Exchange of information — Territorial jurisdiction of the Commission — Single and continuous infringement — Attributability of unlawful conduct — Conditions for granting immunity — Equal treatment — Obligation to state reasons — Amount of the fine — Value of sales — Gra

May 23, 2022 0 Comments

CELEX:62017TA0334: Case T-334/17: Judgment of the General Court of 30 March 2022 — Cargolux Airlines v Commission (Competition — Agreements, decisions and concerted practices — Market for airfreight — Decision finding an infringement of Article 101 TFEU, Article 53 of the EEA Agreement and Article 8 of the Agreement between the European Community and the Swiss Confederation on Air Transport — Coordination of elements of the price of airfreight services (fuel surcharge, security surcharge, payment of commission on surcharges) — Exchange of information — Territorial jurisdiction of the Commission — Rights of the defence — Failure to send a new statement of objections — Single and continuous infringement — Amount of the fine — Value of sales — Gravity of the infringement — Duration of partici

May 23, 2022 0 Comments

CELEX:62017TA0326: Case T-326/17: Judgment of the General Court of 30 March 2022 — Air Canada v Commission (Competition — Agreements, decisions and concerted practices — Market for airfreight — Decision finding an infringement of Article 101 TFEU, Article 53 of the EEA Agreement and Article 8 of the Agreement between the European Community and the Swiss Confederation on Air Transport — Coordination of elements of the price of airfreight services (fuel surcharge, security surcharge, payment of commission on surcharges) — Exchange of information — Territorial jurisdiction of the Commission — Rights of the defence — Failure to send a new statement of objections — Single and continuous infringement — Withdrawal of the leniency application — Unlimited jurisdiction)

May 23, 2022 0 Comments

CELEX:62017TA0325: Case T-325/17: Judgment of the General Court of 30 March 2022 — Koninklijke Luchtvaart Maatschappij v Commission (Competition — Agreements, decisions and concerted practices — Market for airfreight — Decision finding an infringement of Article 101 TFEU, Article 53 of the EEA Agreement and Article 8 of the Agreement between the European Community and Switzerland on Air Transport — Coordination of elements of the price of air freight services (fuel surcharge, security surcharge, payment of commission on surcharges) — Exchange of information — Territorial jurisdiction of the Commission — Single and continuous infringement — Equal treatment — Obligation to state reasons — Amount of the fine — Value of sales — Gravity of the infringement — Extenuating circumstances — Anticomp

May 23, 2022 0 Comments

CELEX:62017TA0324: Case T-324/17: Judgment of the General Court of 30 March 2022 — SAS Cargo Group and Others v Commission (Competition — Agreements, decisions and concerted practices — Market for airfreight — Decision finding an infringement of Article 101 TFEU, Article 53 of the EEA Agreement and Article 8 of the Agreement between the European Community and the Swiss Confederation on Air Transport — Coordination of elements of the price of airfreight services (fuel surcharge, security surcharge, payment of commission on surcharges) — Exchange of information — Territorial jurisdiction of the Commission — Rights of the defence — Equality of arms — Article 266 TFEU — State coercion — Single and continuous infringement — Amount of the fine — Value of sales — Gravity of the infringement — Dur

May 23, 2022 0 Comments

CELEX:62017TA0323: Case T-323/17: Judgment of the General Court of 30 March 2022 — Martinair Holland v Commission (Competition — Agreements, decisions and concerted practices — Market for airfreight — Decision finding an infringement of Article 101 TFEU, Article 53 of the EEA Agreement and Article 8 of the Agreement between the European Community and Switzerland on Air Transport — Coordination of elements of the price of air freight services (fuel surcharge, security surcharge, payment of commission on surcharges) — Exchange of information — Territorial jurisdiction of the Commission — Single and continuous infringement — Equal treatment — Obligation to state reasons)

May 23, 2022 0 Comments

CELEX:62022CN0224: Case C-224/22: Action brought on 29 March 2022 — Kingdom of Spain v Council of the European Union

May 23, 2022 0 Comments

CELEX:62022CN0201: Case C-201/22: Request for a preliminary ruling from the Korkein oikeus (Finland) lodged on 15 March 2022 — Kopiosto r.y. v Telia Finland Oyj

May 23, 2022 0 Comments

CELEX:62022CN0148: Case C-148/22: Request for a preliminary ruling from the Président du tribunal du travail de Liège (Belgium) lodged on 2 March 2022 — OP v Commune d’Ans

May 23, 2022 0 Comments

CELEX:62022CN0143: Case C-143/22: Request for a preliminary ruling from the Conseil d’État (France) lodged on 1 March 2022 — Association Avocats pour la défense des droits des étrangers (ADDE) and Others v Ministre de l’Intérieur

May 23, 2022 0 Comments

CELEX:62022CN0132: Case C-132/22: Request for a preliminary ruling from the Tribunale Amministrativo Regionale per il Lazio (Italy) lodged on 25 February 2022 — BM, NP v Ministero dell’Istruzione, dell’Università e della Ricerca

May 23, 2022 0 Comments

CELEX:62022CN0122: Case C-122/22 P: Appeal brought on 18 February 2022 by Dyson Ltd, Dyson Technology Ltd, Dyson Operations Pte Ltd, Dyson Manufacturing Sdn Bhd, Dyson Spain, SL, Dyson Austria GmbH, Dyson sp. z o.o., Dyson Ireland Ltd, Dyson GmbH, Dyson, Dyson Srl, Dyson Sweden AB, Dyson Denmark ApS, Dyson Finland Oy, Dyson BV against the judgment of the General Court (Seventh Chamber) delivered on 8 December 2021 in Case T-127/19, Dyson and Others v Commission

May 23, 2022 0 Comments

CELEX:62021CO0518_INF: Order of the Court (Seventh Chamber) of 27 January 2022.#FT and Others v European Commission.#Case C-518/21 P.

May 20, 2022 0 Comments

CELEX:62021CO0028_INF: Order of the Court (Tenth Chamber) of 31 January 2022.#TM v EJ.#Request for a preliminary ruling from the Sąd Okręgowy w Łodzi.#Case C-28/21.

May 20, 2022 0 Comments

CELEX:62020CJ0249_INF: Judgment of the Court (Tenth Chamber) of 25 November 2021.#European Commission v UG.#Case C-249/20 P.

May 20, 2022 0 Comments

UPRS Sodba II U 393/2019-20

Razlogi v izpodbijani odločbi o tem, da ker ima vsaka fizična oseba skladno z ZDDV-1 v Republiki Sloveniji možnost povračila DDV, se znesek DDV šteje kot neupravičen strošek, so materialnopravno napačni. ZDDV-1 v 63. členu določa, da ima davčni zavezanec pravico, da od DDV, ki ga je dolžan plačati, odbije DDV, ki ga je dolžan plačati ali ga je plačal pri nabavah blaga oziroma storitev, če je to blago oziroma storitve uporabil oziroma jih bo uporabil za namene svojih obdavčenih transakcij. To pomeni, da gre za pravico davčnega zavezanca, ki jo ta lahko uveljavlja, lahko pa je tudi ne. Dejstvo, da je ne uveljavlja, pa davčnemu zavezancu ne more iti v škodo pri uveljavljanju DDV-ja kot upravičenega stroška na javnem razpisu.
May 20, 2022 0 Comments
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