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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:32021R2278R(02)

The corrigendum does not concern the English version.
May 19, 2022 0 Comments

CELEX:62020CJ0172_INF: Judgment of the Court (Seventh Chamber) of 3 March 2022.#WV v European External Action Service.#Case C-172/20 P.

May 18, 2022 0 Comments

CELEX:62021CO0466_INF: Order of the Vice-President of the Court of 30 November 2021.#Land Rheinland-Pfalz v Deutsche Lufthansa AG.#Case C-466/21 P-R.

May 18, 2022 0 Comments

CELEX:62021CO0547_INF: Order of the Vice-President of the Court of 13 December 2021.#Portuguese Republic v European Commission.#Case C-547/21 P(R).

May 18, 2022 0 Comments

CELEX:62019CJ0668_INF: Judgment of the Court (Sixth Chamber) of 6 October 2021.#European Commission v Italian Republic.#Case C-668/19.

May 18, 2022 0 Comments

CELEX:62020CO0375_INF: Order of the Court (Seventh Chamber) of 13 October 2021.#Liberty Seguros, Compañia de Seguros y Reaseguros, SA – Sucursal em Portugal v DR.#Request for a preliminary ruling from the Tribunal da Relação de Coimbra.#Case C-375/20.

May 18, 2022 0 Comments

CELEX:62021CO0169_INF: Order of the Court (Ninth Chamber) of 25 January 2022.#Sergio Spadafora v European Commission.#Case C-169/21 P.

May 18, 2022 0 Comments

CELEX:62020TJ0296: Judgment of the General Court (Fourth Chamber) of 18 May 2022 (Extracts).#Amer Foz v Council of the European Union.#Common foreign and security policy – Restrictive measures adopted against Syria – Freezing of funds – Error of assessment – Proportionality – Right to property – Right to pursue an economic activity – Misuse of powers – Obligation to state reasons – Rights of the defence – Right to a fair trial – Determination of listing criteria.#Case T-296/20.

May 18, 2022 0 Comments

CELEX:62019TJ0609: Judgment of the General Court (Sixth Chamber) of 18 May 2022 (Extracts).#Canon Inc. v European Commission.#Competition – Concentrations – Medical equipment manufacturing sector – Decision imposing fines for implementing a concentration prior to notification and authorisation – Article 4(1), Article 7(1) and Article 14 of Regulation (EC) No 139/2004 – Interim transaction and ultimate transaction – Parking structure – Single concentration – Rights of the defence – Legitimate expectations – Principle of legality – Proportionality – Amount of fines – Mitigating circumstances.#Case T-609/19.

May 18, 2022 0 Comments

CELEX:62019TJ0245: Judgment of the General Court (First Chamber) of 18 May 2022.#Uzina Metalurgica Moldoveneasca OAO v European Commission.#Safeguard measures – Market for steel products – Implementing Regulation (EU) 2019/159 – Action for annulment – Interest in bringing proceedings – Standing to bring proceedings – Admissibility – Equal treatment – Legitimate expectations – Principle of sound administration – Duty of care – Threat of serious injury – Manifest error of assessment – Initiation of a safeguard investigation – Competence of the Commission – Rights of the defence.#Case T-245/19.

May 18, 2022 0 Comments

CELEX:62020TJ0577: Judgment of the General Court (Tenth Chamber, Extended Composition) of 18 May 2022.#Ryanair DAC v European Commission.#State aid – German air transport market – Loan granted by Germany to Condor Flugdienst – Decision declaring the aid compatible with the internal market – Article 107(3)(c) TFEU – Guidelines on State aid for rescuing and restructuring undertakings in difficulty – Intrinsic difficulties that are not the result of an arbitrary allocation of costs within the group – Difficulties that are too serious to be dealt with by the group itself – Risk of disruption to an important service.#Case T-577/20.

May 18, 2022 0 Comments

CELEX:32022D0762: Council Decision (EU) 2022/762 of 12 May 2022 on the position to be taken on behalf of the European Union within the Port State Control Committee of the Paris Memorandum of Understanding on Port State control as regards the Russian Federation’s membership of the Paris Memorandum of Understanding

May 18, 2022 0 Comments

CELEX:62022CO0065: Order of the Court of 6 May 2022.#Industria de Diseño Textil, SA v European Union Intellectual Property Office.#Appeal – EU trade mark – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed.#Case C-65/22 P.

May 17, 2022 0 Comments

CELEX:62019CJ0725: Judgment of the Court (Grand Chamber) of 17 May 2022.#IO v Impuls Leasing România IFN SA.#Reference for a preliminary ruling – Directive 93/13/EEC – Unfair terms in consumer contracts – Principle of equivalence – Principle of effectiveness – Enforcement proceedings in respect of a leasing contract constituting an enforceable instrument – Objection to enforcement – National legislation not allowing the court hearing that objection to determine whether the terms of an enforceable instrument are unfair – Power of the court hearing the enforcement proceedings to examine of its own motion whether a term is unfair – Existence of an action under ordinary law allowing the review of whether those terms were unfair – Requirement of a security in order to suspend the enforcement pr

May 17, 2022 0 Comments

CELEX:62019CJ0693: Judgment of the Court (Grand Chamber) of 17 May 2022.#SPV Project 1503 Srl and Dobank SpA v YB.#Reference for a preliminary ruling – Directive 93/13/EEC – Unfair terms in consumer contracts – Principle of equivalence – Principle of effectiveness – Payment order and attachment proceedings against third parties – Force of res judicata implicitly covering the validity of the terms of an enforceable instrument – Power of the court hearing the enforcement proceedings to examine of its own motion the potential unfairness of a term.#Case C-693/19.

May 17, 2022 0 Comments

CELEX:62019CJ0600: Judgment of the Court (Grand Chamber) of 17 May 2022.#MA v Ibercaja Banco, SA.#Reference for a preliminary ruling – Directive 93/13/EEC – Unfair terms in consumer contracts – Principle of equivalence – Principle of effectiveness – Mortgage enforcement proceedings – Unfairness of the term setting the nominal rate for default interest, and of the advanced repayment term in the loan agreement – Force of res judicata and time-barring – Loss of the possibility of relying on the unfairness of a contractual term before a court – Power of review by the national court of its own motion.#Case C-600/19.

May 17, 2022 0 Comments

CELEX:62019CJ0869: Judgment of the Court (Grand Chamber) of 17 May 2022.#L v Unicaja Banco SA ,anciennement Banco de Caja España de Inversiones, Salamanca y Soria, S.A.U.#Reference for a preliminary ruling – Directive 93/13/EEC – Unfair terms in consumer contracts – Principle of equivalence – Principle of effectiveness – Mortgage agreement – Unfairness of the ‘floor clause’ in the agreement – National rules concerning the judicial appeal procedure – Limitation of the temporal effects of the declaration that an unfair term is void – Restitution – Power of review by the national appeal court of its own motion.#Case C-869/19.

May 17, 2022 0 Comments

Izvajanje nadzora nad prodajalci sezonskega sadja in zelenjave na stojnicah

May 17, 2022 0 Comments

UPRS Sodba I U 1675/2019-12

Tožnik s tožbo po presoji sodišča utemeljeno opozarja, na neustrezno dokazno oceno drugostopenjskega davčnega organa v zvezi z računom z dne 20. 6. 2018. Tožnik ta račun kot dokaz predloži tudi sodišču in na njem je zapisano, da je bila po ceni 0,00 EUR tožniku fakturirana ena ura mehaničnega dela na vozilu Ford Ranger, št. šasije ..., na računu pa je tudi pripis „montaža piskača“. Sodišče ugotavlja, da je šasijska številka pri tem ista, kot številka vozila, v zvezi s katerim je tožnik uveljavljal pravico do odbitka, pripis o montaži piskača pa je skladen s tožnikovimi trditvami o vgradnji naprave za zvočni opozorilni signal. Vendar pa (drugostopenjski) davčni organ v zvezi s tem predloženim računom (ki je v upravnem spisu predložen z enako vsebino, kot je bil predložen v sodni spis) zaključi le, da ta račun ne dokazuje vgradnje zadevne naprave. Pri tem pa je po presoji sodišča izostala obrazložena dokazna ocena, zakaj davčni organ napravi takšen...
May 17, 2022 0 Comments

UPRS Sodba I U 1768/2020-9

Toženka se v obrazložitvi svoje odločitve izrecno sklicuje zgolj na določbo 99. člena ZDoh-2, in sicer, da se za vrednost kapitala ob odsvojitvi šteje v prodajni ali drugi pogodbi navedena vrednost kapitala ob odsvojitvi, pri čemer pa tožniku ni omogočila, da bi se v postopku z ugotovitvami glede vrednosti kapitala ob odsvojitvi seznanil in da bi se o njih izjavil pred izdajo odločbe. Zato je kršena tožnikova pravica do izjave v postopku ter s tem tudi pravica do učinkovitega pravnega varstva (22. člen Ustave RS).
May 17, 2022 0 Comments
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