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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:62023CJ0149:           Arrêt de la Cour (sixième chambre) du 6 mars 2025.#Commission européenne contre République fédérale d'Allemagne.#Manquement d’État – Article 258 TFUE – Protection des personnes qui signalent des violations du droit de l’Union – Directive (UE) 2019/1937 – Article 26, paragraphes 1 et 3 – Absence de transposition et de communication des mesures de transposition – Article 260, paragraphe 3, TFUE – Demande de condamnation au paiement d’une somme forfaitaire – Critères d’établissement du montant de la sanction – Application automatique d’un coefficient de gravité.#Affaire C-149/23.

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March 6, 2025 0 Comments

CELEX:62024CJ0041: Judgment of the Court (Tenth Chamber) of 6 March 2025.#Waltham Abbey Residents Association v An Bord Pleanála and Others.#Reference for a preliminary ruling – Environment – Directive 2011/92/EU – Assessment of the effects of certain public and private projects on the environment – Article 2(1) and Article 4(2) – Projects covered by Annex II – Urban development projects – Article 4(4) and (5) – Obligations of the developer and the competent authority when the Member State concerned decides to require the determination provided for in those paragraphs 4 and 5 for those projects – Account taken of observations submitted by a third party, indicating a potential impact of the project concerned on an animal species covered by the strict protection provided for in Article 12 of

March 6, 2025 0 Comments

CELEX:62023CC0656: Opinion of Advocate General Norkus delivered on 6 March 2025.###

March 6, 2025 0 Comments

CELEX:62024CJ0020:           Arrêt de la Cour (septième chambre) du 6 mars 2025.#M1.R. et M2.R. contre AAA sp. z o.o.#Renvoi préjudiciel – Transport aérien – Règlement (CE) no 261/2004 – Article 2, sous g) – Article 3, paragraphes 2 et 3 – Droit à indemnisation en cas de retard important d’un vol – Champ d’application – Passagers disposant d’une carte d’embarquement – Preuve d’une réservation confirmée par le transporteur aérien – Passagers voyageant gratuitement ou à un tarif réduit non directement ou indirectement accessible au public – Vol faisant partie d’un voyage à forfait financé par un tiers – Charge de la preuve du paiement.#Affaire C-20/24.

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March 6, 2025 0 Comments

CELEX:62023CJ0575:           Arrêt de la Cour (première chambre) du 6 mars 2025.#FT e.a. contre État belge.#Renvoi préjudiciel – Rapprochement des législations – Propriété intellectuelle – Droit d’auteur et droits voisins – Artistes interprètes ou exécutants engagés sous statut de droit administratif – Cession des droits voisins par la voie réglementaire – Directive 2001/29/CE – Article 2, sous b), et article 3, paragraphe 2 – Droits de reproduction et de mise à la disposition du public – Directive 2006/115/CE – Articles 7 à 9 – Droits de fixation, de radiodiffusion, de communication au public et de distribution – Directive (UE) 2019/790 – Articles 18 à 23 – Juste rémunération dans le cadre des contrats d’exploitation – Article 26 – Application dans le temps – Notions d’“actes conclus” et

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March 6, 2025 0 Comments

CELEX:32025D0381: Council Decision (EU) 2025/381 of 18 February 2025 on the position to be adopted, on behalf of the European Union, within the EEA Joint Committee concerning an amendment to Annex IX (Financial services) to the EEA Agreement (Text with EEA relevance)

March 6, 2025 0 Comments

CELEX:32025D0378: Council Decision (EU) 2025/378 of 18 February 2025 appointing the members and alternate members of the Committee of the Regions for the period from 18 February 2025 to 25 January 2030 and amending Decision (EU) 2025/71

March 6, 2025 0 Comments

CELEX:32025D0380: Council Decision (EU) 2025/380 of 18 February 2025 on the position to be adopted, on behalf of the European Union, within the EEA Joint Committee concerning an amendment to Annex IX (Financial services) to the EEA Agreement (Text with EEA relevance)

March 6, 2025 0 Comments

CELEX:32024D1510R(01): Corrigendum to Council Decision (CFSP) 2024/1510 of 27 May 2024 amending Decision 2013/255/CFSP concerning restrictive measures in view of the situation in Syria (OJ L, 2024/1510, 28.5.2024)

March 6, 2025 0 Comments

CELEX:62020CJ0683_SUM: Judgment of the Court (Eighth Chamber) of 13 January 2022.#European Commission v Slovak Republic.#Failure of a Member State to fulfil obligations – Environment – Directive 2002/49/EC – Assessment and management of environmental noise – Major roads and major railways – Article 8(2) – Action plans – Article 10(2) – Annex VI – Summaries of action plans – Failure to communicate to the Commission within the prescribed period.#Case C-683/20.

March 5, 2025 0 Comments

CELEX:62020CJ0363_SUM: Judgment of the Court (Eighth Chamber) of 13 January 2022.#MARCAS MC Szolgáltató Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Companies – Corporation tax – Tax inspection – Scope of EU law – Charter of Fundamental Rights of the European Union – Article 51(1) – Implementation of EU law – None – Fourth Directive 78/660/EEC – Annual accounts of certain types of companies – Accounting of income generated from intellectual property rights – Article 2(3) – Principle that a true and fair view must be given – Article 31 – Valuation of items shown in annual accounts – Compliance with accounting principles.#Case C-363/20.

March 5, 2025 0 Comments

CELEX:62020CJ0513_SUM: Judgment of the Court (Seventh Chamber) of 13 January 2022.#Autoridade Tributária e Aduaneira v Termas Sulfurosas de Alcafache SA.#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 of hospital and medical care – Closely related activities – Thermal treatment – Amount charged for compiling an individual file including the user’s clinical history.#Case C-513/20.

March 5, 2025 0 Comments

CELEX:62024TO0045: Order of the General Court (Seventh Chamber) of 25 February 2025.#ePURE, de Europese Producenten Unie van Hernieuwbare Ethanol and Pannonia Bio Zrt. v European Parliament and Council of the European Union.#Action for annulment – Energy – Regulation (EU) 2023/2405 – Obligation placed on aviation fuel suppliers to ensure that all aviation fuel made available to aircraft operators at each EU airport contains the minimum shares of sustainable aviation fuels – Lack of individual concern – Inadmissibility.#Case T-45/24.

March 5, 2025 0 Comments

CELEX:62024TO0595(01): Order of the President of the General Court of 27 February 2025.#Capgemini España, SL and UniSystems Luxembourg Sàrl v European Union Intellectual Property Office.#Case T-595/24 R.

March 5, 2025 0 Comments

CELEX:62023CO0804:           Ordonnance de la Cour (septième chambre) du 25 février 2025.#Nutmark Lda. (Zona Franca da Madeira) et Piamark Lda. (Zona Franca da Madeira) contre Commission européenne.#Pourvoi – Article 181 du règlement de procédure de la Cour – Aides d’État – Zone franche de Madère (Portugal) – Octroi d’avantages fiscaux aux entreprises – Régime d’aides mis à exécution par la République portugaise – Décisions C(2007) 3037 final et C(2013) 4043 final – Décision prise par la Commission européenne sur le fondement de l’article 108, paragraphe 2, TFUE – Mise en œuvre d’une aide existante en violation d’une condition assurant la compatibilité de l’aide avec le marché intérieur.#Affaires jointes C-804/23 P et C-805/23 P.

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March 5, 2025 0 Comments

CELEX:62024CO0620: Order of the Vice-President of the Court of 25 February 2025.#WebGroup Czech Republic, a.s. v European Commission.#Appeal – Interim relief – Approximation of laws – Regulation (EU) 2022/2065 – Single market for digital services – Article 33(4) – Designation as a very large online platform – Article 39 – Additional online advertising transparency – Action for annulment – Weighing up of interests.#Case C-620/24 P(R).

March 5, 2025 0 Comments

UPRS Sodba I U 1229/2022-13

Gre torej za zakonsko rešitev, uvedeno že z določbami ZDoh-1 in ohranjeno v določbah ZDoh-2, po kateri se ugotavljanje dobička širi na vsakršno, torej tudi neodplačno odsvojitev kapitala in torej tudi na položaje, v katerih dobiček v ožjem pomenu besede z odsvojitvijo kapitala že pojmovno ne more biti realiziran. Sodišče sklepno pritrjuje toženki tudi glede neutemeljenosti tožnikovega sklicevanja na (ne)obdavčitev iz predmetnega pravnega posla po ZDDD.
March 5, 2025 0 Comments

UPRS Sodba I U 1443/2022-29

Za obdavčitev v tožnikovem primeru je bistveno, da davčni organ ugotovi, da je tožnik sporno vozilo pridobil, preden je imelo 6000 prevoženih kilometrov ali pred potekom šestih mesecev po datumu, ko je bilo prvič dano v uporabo, okoliščine iz kasnejših časovnih obdobij pa te ugotovitve lahko še potrdijo. Kot izhaja iz vsega navedenega gre pri davčnem nadzoru posameznega področja poslovanja za neko vmesno vrsto nadzora, med davčnim nadzorom davčnih obračunov ter davčnim inšpekcijskim nadzorom. Pri tem pa se beseda "poslovanje" po presoji sodišča ne nanaša zgolj na subjekte, ki opravljajo (gospodarsko) dejavnost (nanje se nesporno nanaša, kot izhaja iz vseh primerov, ko bo takšen postopek prišel v poštev in ki so našteti v noveli ZDavP-2I, kot predstavljeno zgoraj), temveč tudi na subjekte, ki sklepajo pravne posle. Tožnik pa je svoje vozilo od češkega prodajalca nesporno pridobil na pravnoposlovni podlagi.
March 5, 2025 0 Comments

UPRS Sklep I U 1755/2021-11

Z izpodbijano odločbo se ni odločalo o pravicah oz. obveznostih tožnice, temveč je šlo za odmero in naložitev davčne obveznosti plačniku davka, družbi A., d.o.o. Tožnica pa po presoji sodišča, kot obrazloženo, tudi ne more uveljavljati svoje pravne koristi s samostojno tožbo zoper izpodbijano odločbo, temveč lahko svojo pravno korist ščiti kvečjemu v upravnem sporu pri plačniku davka.
March 5, 2025 0 Comments

UPRS Sodba I U 346/2022-14

Glede na citirano obrazložitev prvostopenjskega in pritožbenega organa pa je po presoji sodišča utemeljen tožnikov tožbeni ugovor, da iz obrazložitve izpodbijane odločbe ne izhaja, kako je davčni organ citiran sporazum o socialnem zavarovanju med Slovenijo in Črno goro, ki se neposredno uporablja, v uporabil konkretnem primeru. Glede pravilne uporabe materialnega prava izpodbijane odločbe ni mogoče preizkusit. Sodišče zato sodi, da tudi ureditev splošne davčne olajšave, s katero je določen znesek dohodka, ki se ne obdavčuje z letno odmero dohodnine, sodi v to polje proste presoje. Tožnikovi argumenti, češ da država, kolikor obdavčuje tudi dohodek v višini minimalnih stroškov zavezanca za njegovo preživetje, na ta način krši določena ustavna načela (npr. načelo socialne države, posega pa tudi v pravico do osebnega dostojanstva in varnosti), je prepričljiva, vendar pa sodišče sodi, da je način zagotavljanja sistema, ki bo skladen s temi...
March 5, 2025 0 Comments
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