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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.


 

UPRS Sodba II U 25/2022-12

Na pravilnost izpodbijanega sklepa ne more vplivati očitek tožnika, da v postopku pred izdajo izpodbijanega akta ni bil zaslišan in da ni bil izveden posebni ugotovitveni postopek. Kadar davčni organ, kot v obravnavanem primeru, v skladu z zakonskim pooblastilom izterjuje denarne nedavčne obveznosti na predlog predlagatelja izvršbe in na podlagi izvršilnega naslova, ki vsebuje klavzulo izvršljivosti, ki predstavlja potrdilo v smislu 179. člena ZUP, se štejejo dejstva, ki so v njem potrjena, za priznana.
March 11, 2025 0 Comments

UPRS Sodba II U 169/2023-15

Davčni organ bi moral na ustni obravnavi ugotoviti vsa za odločitev relevantna dejstva in tožniku omogočiti, da se o njih na ustni obravnavi tudi izjavi. Prav temu (neposrednemu in ustnemu obravnavanju vseh odprtih vidikov konkretne zadeve) je namreč obravnava namenjena, saj se na njej zbere gradivo, ki je podlaga za odločitev, strankam pa se omogoči varstvo pravic ter udejanji načelo zaslišanja stranke, kot ga določa 9. člen ZUP. Pravilo, da lahko davčni organ odloča v skrajšanem postopku brez zaslišanja strank, ureja le razširjeno procesno možnost organa, da odloči v skrajšanem ugotovitvenem postopku, vendar mu ne prepoveduje izvedbe posebnega ugotovitvenega postopka in zaslišanja stranke. Skladno s tem mora organ izpeljati posebni ugotovitveni postopek po ZUP in tožnika v zvezi z ugotovljenimi dejstvi zaslišati, če bi v okviru skrajšanega ugotovitvenega postopka opustitev načela zaslišanja stranke privedla do nedopustnega posega v ustavno...
March 11, 2025 0 Comments

CELEX:62022CJ0391_SUM: Judgment of the Court (Tenth Chamber) of 16 November 2023.#Tüke Busz Közösségi Közlekedési Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Article 7(2) and (3) – Differentiated rates of taxation according to the commercial or private use of gas oil – Concept of ‘commercial gas oil used as propellant’ – Gas oil used for the carriage of passengers by regular service – National legislation providing for the reimbursement of excise duty with the exception of gas oil consumed during journeys made for the purpose of maintaining or refuelling passenger vehicles.#Case C-391/22.

March 11, 2025 0 Comments

CELEX:62022CJ0614_SUM: Judgment of the Court (Second Chamber) of 23 November 2023.#XXX v Commissioner-General for Refugees and Stateless Persons (Family unity).#Reference for a preliminary ruling – Directive 2011/95/EU – Standards for granting refugee status or subsidiary protection status – Mother of minor refugee children in Belgium – Mother who is a ‘family member’ within the meaning of Article 2(j) of that directive – Application for the grant of international protection, as a derived right, submitted by that mother – Rejection – No obligation on Member States to recognise the right of the person concerned to obtain that protection if she does not individually qualify for it – Article 20 and Article 23(2) of that directive – Inapplicability.#Case C-614/22.

March 11, 2025 0 Comments

CELEX:62022CJ0415_SUM: Judgment of the Court (Seventh Chamber) of 16 November 2023.#JD v Acerta - Caisse d'assurances sociales ASBL and Others.#Reference for a preliminary ruling – Officials of the European Union – Staff Regulations of Officials of the European Union – Compulsory affiliation to the social security scheme of the EU institutions – Retired official of the European Union who pursues a professional activity as a self-employed person – Liability for social security contributions under the scheme of the Member State in which that activity is carried out.#Case C-415/22.

March 11, 2025 0 Comments

CELEX:62022CJ0374_SUM: Judgment of the Court (Second Chamber) of 23 November 2023.#XXX v Commissaire général aux réfugiés et aux apatrides.#Reference for a preliminary ruling – Directive 2011/95/EU – Standards for granting refugee status or subsidiary protection status – Father of minor refugee children born in Belgium – Father not a ‘family member’ within the meaning of Article 2(j) of that directive – Application for the grant of international protection, as a derived right, submitted by that father – Rejection – No obligation on Member States to recognise the right of the person concerned to obtain that protection if he does not individually qualify for it – Article 23(2) of that directive – Inapplicability.#Case C-374/22.

March 11, 2025 0 Comments

CELEX:62022CJ0213_SUM: Judgment of the Court (Third Chamber) of 23 November 2023.#Instituto de Financiamento da Agricultura e Pescas, IP v CS.#Reference for a preliminary ruling – Common agricultural policy – Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF) – Community aid scheme for forestry measures in agriculture – Regulation (EEC) No 2080/92 – Article 3, first paragraph, points (b) and (c) – Aid scheme – Maintenance premiums and premiums for loss of income – Conditions for granting – National legislation laying down a requirement of a minimum reforestation density of the plots – Failure to comply with the requirement for a reason not attributable to the beneficiary – Obligation to repay the aid – Force majeure – Principle of proportionality.#Case C-213

March 11, 2025 0 Comments

CELEX:62022CJ0422_SUM: Judgment of the Court (Second Chamber) of 16 November 2023.#Zakład Ubezpieczeń Społecznych Oddział w Toruniu v TE.#Reference for a preliminary ruling – Migrant workers – Social security – Legislation applicable – Regulation (EC) No 987/2009 – Articles 5, 6 and 16 – A1 certificate – Inaccuracy of the particulars – Withdrawal on the initiative of the issuing institution – Obligation for the issuing institution to initiate a dialogue and conciliation procedure with the competent authority of the host Member State – None.#Case C-422/22.

March 11, 2025 0 Comments

CELEX:62022CO0748:           Ordonnance de la Cour (neuvième chambre) du 26 février 2025.#E.B. contre Presidenza del Consiglio dei Ministri e.a.#Renvoi préjudiciel – Article 53, paragraphe 2, et article 94 du règlement de procédure de la Cour – Exigence de présentation du contexte factuel du litige au principal et des raisons justifiant la nécessité d’une interprétation de certaines dispositions du droit de l’Union par la Cour – Absence de précisions suffisantes – Irrecevabilité manifeste.#Affaire C-748/22.

This document does not exist in English.
March 11, 2025 0 Comments

CELEX:62023CC0448: Opinion of Advocate General Spielmann delivered on 11 March 2025.###

March 11, 2025 0 Comments

Motnje v delovanju sistema eDavki za uporabnike digitalnih potrdil Halcom, 16. 3. 2025

V nedeljo, 16. 3. 2025, bo od 07.00 do 14.00 potekala nadgradnja sistema Halcom CA. Med potekom del bo lahko prihajalo do motenega delovanja spletnega servisa ws.halcom.si.​

March 11, 2025 0 Comments

Motnje v delovanju sistema eDavki za uporabnike digitalnih potrdil Halcom, 16. 3. 2025

V nedeljo, 16. 3. 2025, bo od 07.00 do 14.00 potekala nadgradnja sistema Halcom CA. Med potekom del bo lahko prihajalo do motenega delovanja spletnega servisa ws.halcom.si.​

March 11, 2025 0 Comments

Motnje v delovanju sistema eDavki za uporabnike digitalnih potrdil Halcom, 16. 3. 2025

V nedeljo, 16. 3. 2025, bo od 07.00 do 14.00 potekala nadgradnja sistema Halcom CA. Med potekom del bo lahko prihajalo do motenega delovanja spletnega servisa ws.halcom.si.​

March 11, 2025 0 Comments

Motnje v delovanju sistema eDavki za uporabnike digitalnih potrdil Halcom, 16. 3. 2025

V nedeljo, 16. 3. 2025, bo od 07.00 do 14.00 potekala nadgradnja sistema Halcom CA. Med potekom del bo lahko prihajalo do motenega delovanja spletnega servisa ws.halcom.si.​

March 11, 2025 0 Comments

CELEX:32025D01609: Council Decision of 5 March 2025 replacing a member of the Management Board of the European Foundation for the Improvement of Living and Working Conditions for Ireland

March 11, 2025 0 Comments

CELEX:62022CJ0084_SUM: Judgment of the Court (Fourth Chamber) of 23 November 2023.#Right to Know CLG v An Taoiseach.#Reference for a preliminary ruling – Environment – Aarhus Convention – Directive 2003/4/EC – Public access to environmental information – Refusal of a request for information – Records of government meetings – Discussions relating to greenhouse gas emissions – Article 4(1) and (2) – Exceptions to the right of access to information – Concepts of ‘internal communications’ and ‘proceedings of public authorities’ – Judicial review – Quashing of the decision refusing access – Applicable exception identified in the judgment – Res judicata.#Case C-84/22.

March 10, 2025 0 Comments

CELEX:62022CJ0318_SUM: Judgment of the Court (Ninth Chamber) of 16 November 2023.#GE Infrastructure Hungary Holding Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Approximation of laws – Common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares – Directive 2009/133/EC – Partial division – Purely internal situation – No reduction in share capital – Company holding 100% of the share capital of the transferring company.#Case C-318/22.

March 10, 2025 0 Comments

CELEX:62022CJ0201_SUM: Judgment of the Court (Fifth Chamber) of 23 November 2023.#Kopiosto ry v Telia Finland Oyj.#Reference for a preliminary ruling – Intellectual property rights – Directive 2014/26/EU – Collective management of copyright and related rights – Collective management organisation – Directive 2004/48/EC – Measures, procedures and remedies necessary to ensure the enforcement of intellectual property rights – Article 4 – Persons entitled to seek the application of the measures, procedures and remedies provided for in Directive 2004/48/EC – Collective management organisation authorised to carry out extended collective licensing – Standing to bring proceedings for the defence of intellectual property rights.#Case C-201/22.

March 10, 2025 0 Comments

CELEX:62022CJ0682_SUM: Judgment of the Court (Tenth Chamber) of 23 November 2023.#LM v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak.#Reference for a preliminary ruling – Regulation (EC) No 1085/2006 – Assistance granted under the instrument for pre-accession assistance (IPA) – Regulation (EC) No 718/2007 – Article 7(1) and (3) – Conclusion of a framework agreement between the European Commission and the beneficiary country concerned – Rules for cooperation concerning the EU financial assistance granted to that beneficiary country – Taxes and fiscal charges – IPA framework agreement Albania-EC – Contract financed by the European Union – Expert having the status neither of an official nor of a member of staff of the European Union – Article

March 10, 2025 0 Comments

CELEX:62022CJ0366_SUM: Judgment of the Court (Sixth Chamber) of 16 November 2023.#Viterra Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Tariff headings – Positions 2304 and 2309 – Soya meal.#Case C-366/22.

March 10, 2025 0 Comments
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