Išči

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:62020CJ0228: Judgment of the Court (Second Chamber) of 7 April 2022.#I GmbH v Finanzamt H.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(b) – Exemptions for certain activities in the public interest – Exemption for hospital and medical care – Private hospital – Duly recognised establishment – Comparable social conditions.#Case C-228/20.

April 7, 2022 0 Comments

CELEX:62021CJ0249: Judgment of the Court (Eighth Chamber) of 7 April 2022.#Fuhrmann-2-GmbH v B.#Reference for a preliminary ruling – Consumer protection – Directive 2011/83/EU – Article 8(2) – Distance contracts concluded by electronic means – Information requirements for the trader – Activation of a button or a similar function in order to place the order with an obligation to pay – Unambiguous formulation corresponding to the words ‘order with obligation to pay’ – Taking account only of the words on the button or similar function for the purposes of assessing the ‘corresponding’ nature of such a formulation.#Case C-249/21.

April 7, 2022 0 Comments

CELEX:62021TJ0116_INF:           Arrêt du Tribunal (dixième chambre) du 2 février 2022.#Maternus GmbH contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Procédure de nullité – Marque de l’Union européenne verbale WILD – Motif absolu de refus – Caractère descriptif – Article 52, paragraphe 1, sous a), et article 7, paragraphe 1, sous c), du règlement (CE) no 207/2009 [devenus article 59, paragraphe 1, sous a), et article 7, paragraphe 1, sous c), du règlement (UE) 2017/1001].#Affaire T-116/21.

This document does not exist in English.
April 7, 2022 0 Comments

CELEX:62020TJ0325_INF:           Arrêt du Tribunal (sixième chambre) du 26 janvier 2022.#Unger Marketing International LLC contre Office de l’Union européenne pour la propriété intellectuelle.#Dessin ou modèle communautaire – Procédure de nullité – Dessin représentant un purificateur d’eau – Motif de nullité – Non-respect des conditions de protection – Article 25, paragraphe 1, sous b), du règlement (CE) no 6/2002 – Caractéristiques de l’apparence d’un produit exclusivement imposées par la fonction technique de celui-ci – Article 8, paragraphe 1, du règlement no 6/2002 – Déclaration de nullité.#Affaire T-325/20.

This document does not exist in English.
April 7, 2022 0 Comments

CELEX:62021CJ0102: Judgment of the Court (Ninth Chamber) of 7 April 2022.#KW and SG v Autonome Provinz Bozen.#Reference for a preliminary ruling – Aid granted by Member States – Aid scheme for the construction of mini-hydroelectric power plants – Alpine and mountain huts without connection to an electricity grid – Authorisation by the European Commission – Expiry.#Joined Cases C-102/21 and C-103/21.

April 7, 2022 0 Comments

CELEX:62020CJ0333: Judgment of the Court (Fifth Chamber) of 7 April 2022.#Berlin Chemie A. Menarini SRL v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti - Direcţia Generală Regională a Finanţelor Publice Bucureşti.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 44 – Place of supply of services – Implementing Regulation (EU) No 282/2011 – Article 11(1) – Provision of services – Point of reference for tax purposes – Concept of a ‘fixed establishment’ – Company from one Member State affiliated to a company located in another Member State – Suitable structure in terms of human and technical resources – Ability to receive and use the services for the fixed establishment’s own needs – Marketing, regulatory, advertising and representati

April 7, 2022 0 Comments

CELEX:62020CJ0429: Judgment of the Court (Seventh Chamber) of 7 April 2022.#Solar Ileias Bompaina AE v European Commission.#Appeal – State aid – Market for electricity generated from renewable energy sources – National legislation which allegedly has the effect of conferring an unlawful advantage on electricity suppliers – Complaint to the European Commission – Rejection decision without initiating the formal investigation procedure – Action for annulment – Regulation (EU) 2015/1589 – Article 1(h) – Concept of ‘interested party’ – Inadmissibility.#Case C-429/20 P.

April 7, 2022 0 Comments

CELEX:62020CJ0568: Judgment of the Court (Third Chamber) of 7 April 2022.#J v H Limited.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Scope – Article 2(a) – Concept of ‘judgment’ – Order for payment made in another Member State after a summary contested examination of a judgment given in a third State – Article 39 – Enforceability in Member States.#Case C-568/20.

April 7, 2022 0 Comments

CELEX:62020CJ0342: Judgment of the Court (Second Chamber) of 7 April 2022.#A SCPI v Veronsaajien oikeudenvalvontayksikkö.#Reference for a preliminary ruling – Taxation – Articles 63 and 65 TFEU – Free movement of capital – Restrictions – Tax on the income of legal persons – Exemption for investment funds – Conditions for exemption – Condition related to the fund being in contractual form.#Case C-342/20.

April 7, 2022 0 Comments

CELEX:62020CJ0236: Judgment of the Court (First Chamber) of 7 April 2022.#PG v Ministero della Giustizia and Others.#Reference for a preliminary ruling – Social policy – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clauses 2 and 4 – Framework Agreement on part-time work concluded by UNICE, CEEP and the ETUC – Clause 4 – Principle of non-discrimination – Equal treatment in employment and occupation – Magistrates and ordinary judges – Clause 5 – Measures intended to penalise improper use of fixed-term contracts – Directive 2003/88/EC – Article 7 – Paid annual leave.#Case C-236/20.

April 7, 2022 0 Comments

CELEX:62020CJ0489: Judgment of the Court (Second Chamber) of 7 April 2022.#UB v Kauno teritorinė muitinė.#Reference for a preliminary ruling – Union Customs Code – Extinguishment of the customs debt – Goods unlawfully introduced into the customs territory of the European Union – Seizure and confiscation – Directive 2008/118/EC – Excise duties – Directive 2006/112/EC – Value added tax – Chargeable event – Chargeability.#Case C-489/20.

April 7, 2022 0 Comments

CELEX:62020CJ0447:           Urteil des Gerichtshofs (Vierte Kammer) vom 7. April 2022.#Instituto de Financiamento da Agricultura e Pescas IP (IFAP) gegen LM.#Vorlage zur Vorabentscheidung – Verordnung (EG, Euratom) Nr. 2988/95 – Eigenmittel der Europäischen Union – Schutz der finanziellen Interessen der Union – Verfolgung von Unregelmäßigkeiten – Art. 4 – Erlass verwaltungsrechtlicher Maßnahmen – Art. 3 Abs. 1 – Verjährungsfrist für die Verfolgung – Ablauf – Möglichkeit, sich in einem Zwangsvollstreckungsverfahren darauf zu berufen – Art. 3 Abs. 2 – Frist für die Vollstreckung – Anwendbarkeit – Beginn – Unterbrechung und Aussetzung – Gestaltungsspielraum der Mitgliedstaaten.#Rechtssache C-447/20.

This document does not exist in English.
April 7, 2022 0 Comments

CELEX:62020CJ0116:           Urteil des Gerichtshofs (Zweite Kammer) vom 7. April 2022.#SC Avio Lucos SRL gegen Agenţia de Plăţi şi Intervenţie pentru Agricultură – Centrul judeţean Dolj und Agenţia de Plăţi şi Intervenţie pentru Agricultură (APIA) – Aparat Central.#Vorlage zur Vorabentscheidung – Landwirtschaft – Gemeinsame Agrarpolitik – Direktzahlungen – Gemeinsame Regeln – Regelung für die einheitliche Flächenzahlung – Verordnung (EG) Nr. 73/2009 – Art. 2 Buchst. c – Begriff ‚landwirtschaftliche Tätigkeit‘ – Art. 35 – Verordnung (EG) Nr. 1122/2009 – Nationale Regelung, die die Vorlage eines Rechtstitels zum Nachweis des Rechts zur Nutzung der dem Betriebsinhaber durch Konzessionsvertrag zur Verfügung gestellten landwirtschaftlichen Parzelle verlangt und die Gültigkeit eines solchen Ve

This document does not exist in English.
April 7, 2022 0 Comments

Dopolnitev pogostih vprašanj in odgovorov v zvezi s pomočjo zaradi dviga cen energentov

April 7, 2022 0 Comments

Pojasnjevalne opombe kombinirane nomenklature EU (vrtnine in korenovke)

Pojasnjevalne opombe KN se spremenijo tako, da se vstavi novo besedilo pojasnjevalnih opomb o toplotni obdelavi k tarifnima številkama 0712 in 0714, kot je določeno v spremembi Pojasnjevalnih opomb KN (UL EU C 151/2022).

Pojasnjevalne opombe KN s spremembami so objavljene na spletni strani FURS.

April 7, 2022 0 Comments

Pojasnjevalne opombe kombinirane nomenklature EU (vrtnine in korenovke)

Pojasnjevalne opombe KN se spremenijo tako, da se vstavi novo besedilo pojasnjevalnih opomb o toplotni obdelavi k tarifnima številkama 0712 in 0714, kot je določeno v spremembi Pojasnjevalnih opomb KN (UL EU C 151/2022).

Pojasnjevalne opombe KN s spremembami so objavljene na spletni strani FURS.

April 7, 2022 0 Comments

Pojasnjevalne opombe kombinirane nomenklature EU (tobak)

Pojasnjevalne opombe KN se spremenijo tako, da se pojasnjevalna opomba k tarifni podštevilki 2403 99 10 nadomesti z novo pojasnjevalno opombo za uvrščanje tobaka za žvečenje in tobaka za njuhanje, kot je določeno v spremembi Pojasnjevalnih opomb KN (UL EU C 151/2022).

Pojasnjevalne opombe KN s spremembami so objavljene na spletni strani FURS.

April 7, 2022 0 Comments

Pojasnjevalne opombe kombinirane nomenklature EU (tobak)

Pojasnjevalne opombe KN se spremenijo tako, da se pojasnjevalna opomba k tarifni podštevilki 2403 99 10 nadomesti z novo pojasnjevalno opombo za uvrščanje tobaka za žvečenje in tobaka za njuhanje, kot je določeno v spremembi Pojasnjevalnih opomb KN (UL EU C 151/2022).

Pojasnjevalne opombe KN s spremembami so objavljene na spletni strani FURS.

April 7, 2022 0 Comments

Pojasnjevalne opombe kombinirane nomenklature EU (terenska vozila ATV)

Pojasnjevalne opombe KN se spremenijo tako, da se pojasnjevalna opomba k tarifnim podštevilkam 8701 91 10 do 8701 95 90 nadomesti z novo pojasnjevalno opombo za uvrščanje terenskih vozil (ATV), kot je določeno v spremembi Pojasnjevalnih opomb KN (UL EU C 151/2022).

Pojasnjevalne opombe KN s spremembami so objavljene na spletni strani FURS.

April 7, 2022 0 Comments

Pojasnjevalne opombe kombinirane nomenklature EU (terenska vozila ATV)

Pojasnjevalne opombe KN se spremenijo tako, da se pojasnjevalna opomba k tarifnim podštevilkam 8701 91 10 do 8701 95 90 nadomesti z novo pojasnjevalno opombo za uvrščanje terenskih vozil (ATV), kot je določeno v spremembi Pojasnjevalnih opomb KN (UL EU C 151/2022).

Pojasnjevalne opombe KN s spremembami so objavljene na spletni strani FURS.

April 7, 2022 0 Comments
RSS
First13631364136513661368137013711372Last