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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 114/2023-

V zvezi z uveljavljanjem stroškov po 45. členu ZDoh-2 je FURS pripravil obrazec, v katerega davčni zavezanci vnesejo podatke o dejanski dnevni prisotnosti na delu za potrebe obračunavanja stroškov prehrane med delom in prevoza na delo ter z dela, z že pripravljenima tabelama po posameznih mesecih, davčni zavezanec pa s podpisom vloge tudi izjavi, da so podatki resnični in pravilni. Zakon izrecno ne predpisuje, v kakšni obliki bi naj bil seznam dejanske prisotnosti na delu, temveč je ključno, da davčni zavezanec izkaže dejansko prisotnost na delu, prav tako pa zgolj sklicevanje tožene stranke na Navodila za izpolnjevanje obrazca ne zadostijo materialno pravno podlagi, ki mora biti za takšno zahtevo v odločbi organa odločanja navedena, in je v predmetnem primeru izostala. Zaslišanje stranke je eno izmed dokaznih sredstev, naloga organa pa je, da opravi presojo verodostojnosti izjave zavezanca, ki jo poda neposredno pred organom, v luči vsakega izvedenega...
November 7, 2025 0 Comments

UPRS Sodba IV U 116/2021-26

Opustitev vložitve odgovora na tožbo ali vložitev neobrazloženega ugovora v upravnem sporu nima posledic, kot jih v takih primerih predpisuje ZPP. Vložitev odgovora na tožbo je po določbah ZUS-1 strankina pravica in ne sodelovalna dolžnost, nespoštovanje katere je sankcionirano. Možna posledica opustitve odgovora na tožbo izhaja le iz 62. člena ZUS-1, po katerem lahko sodišče brez predhodne izjave sodbo opre na dejstvo, ki ni sporno in mu stranke niso ugovarjale. Pravica do pravnega sredstva je lahko učinkovita le, če je odločba najprej polno obrazložena, kar pomeni, da mora biti obrazložena na tako konkreten način, da bo omogočena presoja, ali je organ v zadostni meri izpolnil vse zahteve, ki mu jih glede ugotovitvenega in dokaznega bremena nalagajo zakonske določbe. Zahteva po obrazložitvi ugotovljenega dejanskega stanja od davčnega organa terja, da v odločbi jasno in konkretno opredeli višino in čas posameznega dviga, ki ga organ šteje kot...
November 7, 2025 0 Comments

Moten dostop do spletnih aplikacij UJP e-plačila, 10. 11. 2025

Uprava Republike Slovenije za javna plačila obvešča, da bo v ponedeljek 10. novembra 2025, predvidoma med 8.30 in 10.30 uro, zaradi nadgradnje moten dostop do spletnih aplikacij UJP e-plačila.

November 7, 2025 0 Comments

Moten dostop do spletnih aplikacij UJP e-plačila, 10. 11. 2025

Uprava Republike Slovenije za javna plačila obvešča, da bo v ponedeljek 10. novembra 2025, predvidoma med 8.30 in 10.30 uro, zaradi nadgradnje moten dostop do spletnih aplikacij UJP e-plačila.

November 7, 2025 0 Comments

CELEX:62023TJ0598_INF: Judgment of the General Court (Seventh Chamber) of 11 June 2025.#Nio Holding Co. Ltd v European Union Intellectual Property Office.#Case T-598/23.

November 7, 2025 0 Comments

CELEX:62023TJ1036_INF: Judgment of the General Court (Eighth Chamber) of 11 June 2025.#Fattorie Garofalo - Società Cooperativa Agricola v European Union Intellectual Property Office.#Case T-1036/23.

November 7, 2025 0 Comments

CELEX:62025TO0391(01): Order of the President of the General Court of 5 November 2025.#DLF Beet Seed ApS and United Beet Seeds v European Chemicals Agency.#Interim relief – Access to documents – Regulation (EU) No 649/2012 – Export notifications for hazardous chemicals that are banned or severely restricted within the European Union – Documents concerning the applicants held by ECHA – Decision to grant a third party access to the documents – Regulation (EC) No 1049/2001 – Exception relating to the protection of the commercial interests of a third party – Regulation (EC) No 1367/2006 – Concept of ‘information [which] relates to emissions into the environment’ – Application for interim measures – No prima facie case.#Case T-391/25 R.

November 7, 2025 0 Comments

CELEX:62023TJ0399_RES: Judgment of the General Court (Ninth Chamber, Extended Composition) of 29 October 2025 (Extracts).#ClientEarth and Collectif Nourrir v European Commission.#Case T-399/23.

November 7, 2025 0 Comments

CELEX:62023TJ0525_INF: Judgment of the General Court (Tenth Chamber) of 19 March 2025.#Portuguese Republic v European Commission.#Case T-525/23.

November 7, 2025 0 Comments

CELEX:62024TJ0038_INF: Judgment of the General Court (First Chamber) of 11 June 2025.#OMV AG v European Union Intellectual Property Office.#EU trade mark – International registration designating the European Union – Mark consisting in a combination of the colours blue and green – Absolute ground for refusal – No distinctive character – Article 7(1)(b) of Regulation (EU) 2017/1001 – Legal certainty – Equal treatment – Sound administration – Obligation to state reasons – Article 94(1) of Regulation 2017/1001.#Case T-38/24.

November 7, 2025 0 Comments

CELEX:62024TJ0325_INF: Judgment of the General Court (Fourth Chamber) of 30 April 2025.#EL v European Commission.#Civil service – Officials – Recruitment – Internal competition COM/AD6/2022 – Decision not to admit the applicant to the next stage of the competition – Neutralisation of certain questions in the multiple-choice questionnaire test – Method of neutralisation – Lack of rounding.#Case T-325/24.

November 7, 2025 0 Comments

CELEX:62019TO0663_INF: Order of the General Court (Second Chamber) of 26 May 2025.#Hasbro, Inc. v European Union Intellectual Property Office.#Procedure – Taxation of costs – Manifest inadmissibility.#Case T-663/19 DEP.

November 7, 2025 0 Comments

CELEX:62025TO0110_INF:           Ordonnance du président du Tribunal du 23 mai 2025.#Hongrie contre Commission européenne et Agence exécutive européenne pour le climat, les infrastructures et l’environnement.#Référé – Mécanisme pour l’interconnexion en Europe (MIE) – Convention de subvention – Projet “Connexion des éléments du réseau central dans le secteur des transports : Corridor Rhin-Danube – Pont transfrontalier Komárom-Komárno” – Note de débit – Demande de sursis à exécution – Défaut d’urgence.#Affaire T-110/25 R.

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November 7, 2025 0 Comments

CELEX:62024TJ0461_INF: Judgment of the General Court (Sixth Chamber) of 11 June 2025.#SHS - Stahl-Holding-Saar GmbH & Co. KGaA v European Union Intellectual Property Office.#Case T-461/24.

November 7, 2025 0 Comments

CELEX:62024TJ0046_INF: Judgment of the General Court (Seventh Chamber) of 11 June 2025.#Coinbase, Inc. v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – International registration designating the European Union in respect of the word mark coinbase – Absolute ground for invalidity – Bad faith – Article 52(1)(b) of Regulation (EC) No 207/2009 (now Article 59(1)(b) of Regulation (EU) 2017/1001).#Case T-46/24.

November 7, 2025 0 Comments

CELEX:62024TJ0352_INF: Judgment of the General Court (Sixth Chamber) of 11 June 2025.#CeramicSpeed Sport A/S v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – International registration designating the European Union – Word mark OSPW System – Absolute ground for invalidity – Descriptive character – Article 7(1)(c) of Regulation (EC) No 207/2009 (now Article 7(1)(c) of Regulation (EU) 2017/1001) – Obligation to state reasons – Article 94 of Regulation 2017/1001.#Case T-352/24.

November 7, 2025 0 Comments

CELEX:62025TO0386(01): Order of the President of the General Court of 5 November 2025.#DLF Beet Seed ApS and United Beet Seeds v European Chemicals Agency.#Interim relief – Access to documents – Regulation (EU) No 649/2012 – Export notifications for hazardous chemicals that are banned or severely restricted within the European Union – Documents concerning the applicants held by ECHA – Decision to grant a third party access to the documents – Regulation (EC) No 1049/2001 – Exception relating to the protection of the commercial interests of a third party – Regulation (EC) No 1367/2006 – Concept of ‘information [which] relates to emissions into the environment’ – Application for interim measures – No prima facie case.#Case T-386/25 R.

November 7, 2025 0 Comments

CELEX:62025CO0590: Order of the Vice-President of the Court of 30 October 2025.#Alireza Malekzadeh Arasteh v European Commission.#Appeal – Interim relief – Actions for damages – Request for the initiation of infringement proceedings against the Kingdom of Sweden – Decision of the European Commission rejecting that request – Damage allegedly suffered by the appellant – Manifest inadmissibility.#Case C-590/25 P(R).

November 7, 2025 0 Comments

CELEX:62024TJ0431_INF: Judgment of the General Court (Sixth Chamber) of 25 June 2025.#Certinvest SRL v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU figurative mark Premium Quality REGAL Bakery – Earlier EU word mark REGAL and earlier EU figurative mark Regal – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-431/24.

November 7, 2025 0 Comments

CELEX:62022TJ0366_INF: Judgment of the General Court (Eighth Chamber) of 25 June 2025.#Ryanair DAC v European Commission.#State aid – German air transport market – Public loan guaranteed by Germany to Condor Flugdienst in the context of the COVID-19 pandemic – Decision not to raise any objections – Aid intended to make good the damage caused by an exceptional occurrence – Article 107(2)(b) TFEU – Assessment of the damage – Direct causal link – Assessment of the amount of the aid – Principle of non-discrimination – Freedom to provide services – Freedom of establishment – Obligation to state reasons.#Case T-366/22.

November 7, 2025 0 Comments
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