modro poslovanje....

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:62022TN0031: Case T-31/22: Action brought on 11 January 2022 — Perez Lopes Pargana Calado v Court of Justice April 11, 2022 0 Comments	CELEX:62022CN0080: Case C-80/22: Request for a preliminary ruling from the Tribunale ordinario di Bologna (Italy) lodged on 7 February 2022 — BU v Ministero dell’Interno, Dipartimento per le Libertà civili e l’Immigrazione — Unità Dublino April 11, 2022 0 Comments
CELEX:32022R0585: Regulation (EU) 2022/585 of the European Parliament and of the Council of 6 April 2022 amending Regulations (EU) No 514/2014 laying down general provisions on the Asylum, Migration and Integration Fund and on the instrument for financial support for police cooperation, preventing and combating crime, and crisis management, (EU) No 516/2014 establishing the Asylum, Migration and Integration Fund and (EU) 2021/1147 establishing the Asylum, Migration and Integration Fund April 11, 2022 0 Comments	CELEX:32022D0583: Council Decision (EU) 2022/583 of 4 April 2022 on the conclusion, on behalf of the Union, of the Agreement between the European Union and the Federative Republic of Brazil amending the Agreement between the European Union and the Federative Republic of Brazil on short-stay visa waiver for holders of diplomatic, service or official passports April 11, 2022 0 Comments
CELEX:32022D0584: Council Decision (EU) 2022/584 of 4 April 2022 on the conclusion, on behalf of the Union, of the Agreement between the European Union and the Federative Republic of Brazil amending the Agreement between the European Union and the Federative Republic of Brazil on short-stay visa waiver for holders of ordinary passports April 11, 2022 0 Comments	CELEX:62016TJ0303: Judgment of the General Court (Ninth Chamber) of 26 January 2022.#Mylan IRE Healthcare Ltd v European Commission.#Case T-303/16. April 8, 2022 0 Comments
CELEX:62019TJ0195: Judgment of the General Court (Ninth Chamber) of 9 February 2022.#GEA Group AG v European Commission.#Case T-195/19. April 8, 2022 0 Comments	CELEX:62020TJ0570: Judgment of the General Court (Fourth Chamber) of 26 January 2022.#Kedrion SpA v European Medicines Agency.#Case T-570/20. April 8, 2022 0 Comments
CELEX:62020TJ0325: Judgment of the General Court (Sixth Chamber) of 26 January 2022.#Unger Marketing International LLC v European Union Intellectual Property Office.#Case T-325/20. April 8, 2022 0 Comments	CELEX:62020TJ0483: Judgment of the General Court (Second Chamber) of 19 January 2022.#Tecnica Group SpA v European Union Intellectual Property Office.#Case T-483/20. April 8, 2022 0 Comments
CELEX:62019TJ0520: Judgment of the General Court (Ninth Chamber) of 9 February 2022.#Heitec AG v European Union Intellectual Property Office.#Case T-520/19. April 8, 2022 0 Comments	CELEX:62021TO0464: Order of the General Court (Eighth Chamber) of 7 February 2022.#Sonja Faller and Others v European Commission.#Case T-464/21. April 8, 2022 0 Comments
CELEX:62021TO0731: Order of the President of the General Court of 24 January 2022.#Společnost pro eHealth databáze, a.s. v European Commission.#Case T-731/21 R. April 8, 2022 0 Comments	CELEX:62020TJ0694: Judgment of the General Court (Ninth Chamber) of 2 February 2022.#Maria Alexandra Canisius v European Union Intellectual Property Office.#Case T-694/20. April 8, 2022 0 Comments
CELEX:62021TJ0116: Judgment of the General Court (Tenth Chamber) of 2 February 2022.#Maternus GmbH v European Union Intellectual Property Office.#Case T-116/21. April 8, 2022 0 Comments	CELEX:62021TJ0233: Judgment of the General Court (Ninth Chamber) of 26 January 2022.#Meta Cluster GmbH v European Union Intellectual Property Office.#Case T-233/21. April 8, 2022 0 Comments
CELEX:62020TJ0498: Judgment of the General Court (Ninth Chamber) of 26 January 2022.#Diego Kereskedelmi és Szolgáltató Kft. v European Union Intellectual Property Office.#Case T-498/20. April 8, 2022 0 Comments	VSRS Sodba I Ips 57715/2013 V izreku sodbe ne gre le za konkretni opis kaznivega dejanja, ki bi predstavljal le lažne obljube in odločitev obsojencev, da kljub zadostnim sredstvom obveznosti ne bosta plačala, ampak je konkretno opisan še njun goljufiv namen ter dodatno navedene tudi druge okoliščine in opisana ravnanja obsojencev, zaradi katerih oškodovana družba kljub prizadevanjem ni prišla do poplačila. S tem so v opisu kaznivega dejanja podani vsi zakonski znaki očitanega kaznivega dejanja poslovne goljufije. Sodišče je pri odločanju o premoženjskopravnem zahtevku vezano na materialne predpise civilnega prava, zato tako kot v pravdi, tudi v adhezijskem postopku, oškodovančevemu zahtevku ne more ugoditi v delu, s katerim ta tudi v pravdi ne bi mogel uspeti. Oškodovanka do zneska obračunanega DDV ni upravičena in ji ne pripada, prav tako tudi ne zakonite zamudne obresti od tega zneska, zato je v obravnavani zadevi odločitev o premoženjskopravnem zahtevku, ki po vsebini pomeni... April 8, 2022 0 Comments
VSRS Sklep I Up 23/2022 Davčni organ je na podlagi odmerne odločbe, ki je predmet presoje v tem upravnem sporu, že izdal sklep o izvršbi. Izvršba se opravi z rubežem, cenitvijo in prodajo v sklepu navedenih priklopnih vozil, med strankama pa ni sporno, da je bil rubež že opravljen. Z rubežem oziroma vpisom rubeža v register neposestnih zastavnih pravic in zarubljenih premičnin davčni organ pridobi zastavno pravico na zarubljenih premičninah (prvi in drugi odstavek 188. člena ZDavP-2). Zastavna pravica mu v primeru dolžnikovega stečaja zagotavlja ločitveno pravico in s tem prednostno poplačilo v stečajnem postopku. Utemeljen je zato pritožbeni ugovor, da rubež pritožniku onemogoča prodajo vozil in s tem oškodovanje upnika, hkrati pa toženi stranki zagotavlja poplačilo, zaradi česar do neplačila dolga v nobenem primeru ne more priti. Tudi če bi bil zoper pritožnika pred pravnomočno odločitvijo v tem sporu začet stečajni postopek (zaradi njegovega siceršnjega negativnega... April 8, 2022 0 Comments	Naknadna vložitev izvozne deklaracije ali deklaracije za ponovni izvoz - nova oznaka Ker je v navedenih primerih treba priložiti določene dokumente in carinski organ izvede določene preveritve, je treba v polje 44 carinske deklaracije navesti oznako 3O070 - Naknadna vložitev izvozne deklaracije ali deklaracije za ponovni izvoz. Pri oznaki se navede člen 337/1 (IU) ali 337/2 (IU) - odvisno za kakšen primer naknadne vložitve deklaracije gre. Novo oznako se uporablja od 15. 4. 2022 naprej. April 8, 2022 0 Comments

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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

CELEX:62022TN0031: Case T-31/22: Action brought on 11 January 2022 — Perez Lopes Pargana Calado v Court of Justice

CELEX:62022CN0080: Case C-80/22: Request for a preliminary ruling from the Tribunale ordinario di Bologna (Italy) lodged on 7 February 2022 — BU v Ministero dell’Interno, Dipartimento per le Libertà civili e l’Immigrazione — Unità Dublino

CELEX:62016TJ0303: Judgment of the General Court (Ninth Chamber) of 26 January 2022.#Mylan IRE Healthcare Ltd v European Commission.#Case T-303/16.

CELEX:62019TJ0195: Judgment of the General Court (Ninth Chamber) of 9 February 2022.#GEA Group AG v European Commission.#Case T-195/19.

CELEX:62020TJ0570: Judgment of the General Court (Fourth Chamber) of 26 January 2022.#Kedrion SpA v European Medicines Agency.#Case T-570/20.

CELEX:62020TJ0325: Judgment of the General Court (Sixth Chamber) of 26 January 2022.#Unger Marketing International LLC v European Union Intellectual Property Office.#Case T-325/20.

CELEX:62020TJ0483: Judgment of the General Court (Second Chamber) of 19 January 2022.#Tecnica Group SpA v European Union Intellectual Property Office.#Case T-483/20.

CELEX:62019TJ0520: Judgment of the General Court (Ninth Chamber) of 9 February 2022.#Heitec AG v European Union Intellectual Property Office.#Case T-520/19.

CELEX:62021TO0464: Order of the General Court (Eighth Chamber) of 7 February 2022.#Sonja Faller and Others v European Commission.#Case T-464/21.

CELEX:62021TO0731: Order of the President of the General Court of 24 January 2022.#Společnost pro eHealth databáze, a.s. v European Commission.#Case T-731/21 R.

CELEX:62020TJ0694: Judgment of the General Court (Ninth Chamber) of 2 February 2022.#Maria Alexandra Canisius v European Union Intellectual Property Office.#Case T-694/20.

CELEX:62021TJ0116: Judgment of the General Court (Tenth Chamber) of 2 February 2022.#Maternus GmbH v European Union Intellectual Property Office.#Case T-116/21.

CELEX:62021TJ0233: Judgment of the General Court (Ninth Chamber) of 26 January 2022.#Meta Cluster GmbH v European Union Intellectual Property Office.#Case T-233/21.

CELEX:62020TJ0498: Judgment of the General Court (Ninth Chamber) of 26 January 2022.#Diego Kereskedelmi és Szolgáltató Kft. v European Union Intellectual Property Office.#Case T-498/20.

VSRS Sodba I Ips 57715/2013

VSRS Sklep I Up 23/2022

Naknadna vložitev izvozne deklaracije ali deklaracije za ponovni izvoz - nova oznaka

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