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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:32025D0514: Council Decision (CFSP) 2025/514 of 17 March 2025 amending Decision (CFSP) 2016/1693 concerning restrictive measures against ISIL (Da’esh) and Al-Qaeda and persons, groups, undertakings and entities associated with them

March 17, 2025 0 Comments

CELEX:32018L1972R(06)

The corrigendum does not concern the English version.
March 17, 2025 0 Comments

CELEX:62023CJ0247_RES: Judgment of the Court (First Chamber) of 13 March 2025.#VP v Országos Idegenrendészeti Főigazgatóság.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 5(1)(d) – Principle of accuracy – Article 16 – Right to rectification – Article 23 – Restrictions – Data relating to gender identity – Data incorrect from the time of inclusion in a public register – Means of proof – Administrative practice of requesting proof of gender reassignment surgery.#Case C-247/23.

March 15, 2025 0 Comments

CELEX:62022TJ0596_RES: Judgment of the General Court (Third Chamber, Extended Composition) of 12 March 2025.#PGI Spain, SL and Others v European Commission.#State aid – Measure to reduce wholesale electricity prices in the Iberian Peninsula – Energy crisis – Decision not to raise objections – No serious difficulties – Principle of non-discrimination – Proportionality – Legitimate expectations.#Case T-596/22.

March 15, 2025 0 Comments

CELEX:62024TJ0066_RES: Judgment of the General Court (Second Chamber) of 12 March 2025.#Lidl Vertriebs GmbH & Co. KG v European Union Intellectual Property Office.#Community design – Invalidity proceedings – Registered Community design representing a LED light bulb – Disclosure of the earlier design not taken into account – Article 7(2) of Regulation (EC) No 6/2002 – Requirements – Burden of proof.#Case T-66/24.

March 15, 2025 0 Comments

CELEX:62024TO0246:           Ordonnance du Tribunal (dixième chambre) du 13 mars 2025.#RY contre Commission européenne.#Recours en indemnité – Résiliation du contrat de travail d’un agent temporaire – Erreur dans le fondement juridique du recours – Lien d’emploi de l’agent avec l’institution concernée – Irrecevabilité.#Affaire T-246/24.

This document does not exist in English.
March 15, 2025 0 Comments

CELEX:32025R0527: Council Implementing Regulation (EU) 2025/527 of 14 March 2025 implementing Regulation (EU) No 269/2014 concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine

March 15, 2025 0 Comments

CELEX:32025D0528: Council Decision (CFSP) 2025/528 of 14 March 2025 amending Decision 2014/145/CFSP concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine

March 15, 2025 0 Comments

VSRS Sklep X DoR 238/2022-14

Revizija se dopusti glede vprašanja: Ali določbe Direktive Sveta 2006/112/ES, zlasti člen 178(a), ter načelo davčne nevtralnosti davčnemu zavezancu onemogočajo uveljavljanje pravice do odbitka vstopnega DDV od transakcije, ki je predmet DDV, če izvršilno sodišče v postopku prodaje na javni dražbi ne izda ustrezne listine o obračunu DDV, davčni organ pa obračuna davek na promet nepremičnin in ne DDV?
March 14, 2025 0 Comments

UPRS Sodba I U 1597/2022-15

Tožnik je svoj dolg, ki je bil predmet prvotne odločbe z dne 28. 7. 2011, v celoti poravnal že na podlagi prve izdane odločbe še preden je 1. 1. 2017 začela veljati sprememba zakona (ZDavP-2J) in z njo višja obrestna mera. Zato so bila utemeljena tožnikova pričakovanja, da se njegov položaj po vloženi pritožbi ne more poslabšati. Z uporabo (višje) obrestne mere, ki je veljala v času ponovnega odločanja, je bilo zato po presoji sodišča v nasprotju z 2. členom Ustave poseženo v tožnikova upravičena pričakovanja in s tem v njegovo zaupanje v pravo.
March 14, 2025 0 Comments

VSRS Sodba X Ips 7/2024

Zakon glede povračila stroškov postopka, začetega po uradni dolžnosti, vzpostavlja merilo končnega uspeha, kar pomeni, da je pri odločanju o povrnitvi stroškov upošteven le uspeh stranke na koncu celotnega postopka. Tako je z vidika pravice do povračila stroškov nepomembno, ali in koliko stranka uspe s posameznim dejanjem v postopku, na primer s pritožbo, pač pa je ključno, da uspešna pritožba vodi tudi v sprejem za stranko ugodnejše odločitve. Ugodnost zaključka postopka z vidika pravice do povrnitve stroškov je treba presojati glede na to, kakšna obveznost je oziroma bi bila zakonito naložena v trenutku izdaje prvostopenjskega upravnega akta. Če pride do prenehanja ali zmanjšanja strankine obveznosti zaradi dejstev, ki so nastala kasneje (na primer pride do zastaranja obveznosti; stranka v pritožbenem postopku ali v ponovljenem postopku na prvi stopnji svojo obveznost prostovoljno izpolni), to ne vpliva na končni uspeh stranke, zato tudi ne bo...
March 14, 2025 0 Comments

VSRS Sklep X DoR 162/2024-5, enako tudi VSRS Sklep X DoR 182/2024-5, VSRS Sklep X DoR 187/2024-5

Revizija se dopusti glede vprašanja: Ali je mogoče v odmernem postopku davka, na podlagi pravočasne priglasitve odsvojitve kapitala (davčne napovedi za odmero davka) po 326. členu ZDavP-2 uveljavljati tudi odlog ugotavljanja davčne obveznosti po 100. členu ZDoh-2?
March 14, 2025 0 Comments

CELEX:62022CJ0175_SUM: Judgment of the Court (Fourth Chamber) of 9 November 2023.#Criminal proceedings against BK.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive 2012/13/EU – Right to information in criminal proceedings – Article 6 – Right to information about the accusation – Article 6(4) – Changes in the information given – Amendment of the classification of the criminal offence – Obligation to inform the accused person in due time and to offer him or her the opportunity to put forward his or her arguments regarding the new envisaged classification – Effective exercise of the rights of the defence – Fairness of the proceedings – Directive (EU) 2016/343 – Strengthening of certain aspects of the presumption of innocence and of the right to be pres

March 14, 2025 0 Comments

CELEX:62022CJ0238_SUM: Judgment of the Court (Eighth Chamber) of 26 October 2023.#FW v LATAM Airlines Group SA.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Article 2(j) – Article 3 – Article 4(3) – Compensation of air passengers in the event of denied boarding – Passenger informed in advance that boarding would be denied – No obligation for the passenger to present him or herself for boarding – Article 5(1)(c) – Exceptions to the right to compensation in the event of a flight cancellation – Inapplicability of those exceptions in the event of a pre-emptive denial of boarding.#Case C-238/22.

March 14, 2025 0 Comments

CELEX:62022CJ0319_SUM: Judgment of the Court (Third Chamber) of 9 November 2023.#Gesamtverband Autoteile-Handel e.V. v Scania CV AB.#Reference for a preliminary ruling – Market for motor vehicle repair and maintenance information services – Regulation (EU) 2018/858 – Approval and market surveillance of repair and maintenance information services for motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles – Article 61(1) and (2) – Annex X, point 6.1 – Independent operators – Information ‘easily accessible in the form of machine-readable and electronically readable data sets’ – Regulation (EU) 2016/679 – Article 6(1)(c) – Processing of personal data – Legal obligation on car manufacturers to make vehicle identification numbers (VI

March 14, 2025 0 Comments

CELEX:62022CJ0125_SUM: Judgment of the Court (Fourth Chamber) of 9 November 2023.#X and Others v Staatssecretaris van Justitie en Veiligheid.#Reference for a preliminary ruling – Common policy on asylum and subsidiary protection – Directive 2011/95/EU – Article 15 – Conditions for granting subsidiary protection – Taking into account of factors relating to the applicant’s individual position and personal circumstances and to the general situation in the country of origin – Humanitarian situation.#Case C-125/22.

March 14, 2025 0 Comments

CELEX:62021CJ0559_SUM: Judgment of the Court (Fourth Chamber) of 9 November 2023.#Global Silicones Council and Others v European Chemicals Agency.#Appeal – Establishment of a list of substances identified for eventual inclusion in Annex XIV to Regulation (EC) No 1907/2006 (REACH Regulation) – Entry of octamethylcyclotetrasiloxane (D4), decamethylcyclopentasiloxane (D5) and dodecamethylcyclohexasiloxane (D6) in that list – Persistent, bioaccumulative and toxic substances – Very persistent and very bioaccumulative substances – Bioaccumulation – Bioconcentration factor – Organo-metals.#Case C-559/21 P.

March 14, 2025 0 Comments

CELEX:62022CJ0257_SUM: Judgment of the Court (Tenth Chamber) of 9 November 2023.#CD v Ministerstvo vnitra České republiky, Odbor azylové a migrační politiky.#Reference for a preliminary ruling – Area of freedom, security and justice – Return of illegally staying third-country nationals – Directive 2008/115/EC – Article 3(2) – Concept of ‘illegal stay’ – Directive 2013/32/EU – Applicant for international protection – Article 9(1) – Right to remain in the Member State pending the examination of the application – Return decision adopted before the adoption of the first-instance decision rejecting the application for international protection.#Case C-257/22.

March 14, 2025 0 Comments

CELEX:62021CJ0819_SUM: Judgment of the Court (Fourth Chamber) of 9 November 2023.#Staatsanwaltschaft Aachen v M.D.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Recognition of judgments imposing custodial sentences or measures involving deprivation of liberty for the purpose of their enforcement in another Member State – Framework Decision 2008/909/JHA – Article 3(4) and Article 8 – Refusal to enforce – Second paragraph of Article 47 of the Charter of Fundamental Rights of the European Union – Fundamental right to a fair trial before an independent and impartial tribunal previously established by law – Systemic or generalised deficiencies in the issuing Member State – Two-step examination – Revocation of the suspension attached to a custodial sentence impo

March 14, 2025 0 Comments

CELEX:62021CJ0558_SUM: Judgment of the Court (Fourth Chamber) of 9 November 2023.#Global Silicones Council and Others v European Commission.#Appeal – Regulation (EC) No 1907/2006 (REACH Regulation) – Registration, evaluation, authorisation and restriction of chemicals – Annex XVII – Updating – Restrictions on the manufacture, placing on the market and use of certain dangerous substances, mixtures and articles – Restrictions concerning octamethylcyclotetrasiloxane (D4) and decamethylcyclopentasiloxane (D5) – Persistent, bioaccumulative and toxic substances – Very persistent and very bioaccumulative substances – Unacceptable risks.#Case C-558/21 P.

March 14, 2025 0 Comments
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