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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 IV U 73/2022-19

Sodišče pritrjuje stališču tožnika, da iz zakonskega besedila 162. člena ZDO ne izhaja, da bi bil pogoj za začasno davčno oprostitev plačila davka od premoženja za prve lastnike novih stanovanjskih hiš oz. stanovanj in garaž, za 10 let (kar zavezanec uveljavlja z vlogo, ki jo vloži pri davčnemu organu) prijavljeno stalno prebivališče niti dejansko bivanje prvega lastnika v zadevni nepremičnini, za katero se uveljavlja začasna oprostitev navedenega plačila davka. Oprostitev je uvedena kot osebna oprostitev in se zato prizna le prvim lastnikom, ne pa nasploh novim lastnikom, ki niso prvi lastniki.
May 19, 2025 0 Comments

VSRS Sodba X Ips 45/2024

Pojem opravičljivih razlogov za zamudo iz tretjega odstavka 238. člena ZUP zajema položaje, ko stranka brez svoje krivde ni mogla navesti novih dejstev in dokazov pred izdajo prvostopenjskega upravnega akta. Pri tej presoji se uporablja merilo povprečno skrbnega posameznika (pri pravnih osebah merilo dobrega gospodarstvenika) in ali bi se ta okoliščinam, ki so preprečevale seznanitev z dejstvi in dokazi, lahko izognil.
May 19, 2025 0 Comments

UPRS Sodba I U 420/2022-10

Do odloga ugotavljanja davčne obveznosti pride zgolj pod pogojem, da davčni zavezanec opcijo odloga izbere in svojo izbiro priglasi davčnemu organ po pravilnih davčnega postopka in v predpisanem roku, davčni organ pa v davčnem postopku z odločbo ugotovi izpolnjenost pogojev in s tem prizna pravico do odloga. Že iz jezikovne razlage prvega do četrtega odstavka 331. člena ZDavP-2, enako pa tudi iz prej navedene sodbe Vrhovnega sodišča, izhaja, da gre za dva ločena in alternativna postopka. Davčni zavezanec torej vloži davčno napoved ali vlogo za odlog ugotavljanja davčne obveznosti, vse v predpisanem roku. Glede na povedano ni moč slediti stališču tožnika, da gre pri postopku odločanja po vloženi davčni napovedi in o odlogu za enoten postopek in je zato odlog mogoče uveljavljati ves čas postopka, dokler ni izdana odmerna odločba. Tožnikove vloge za uveljavljanje odloga namreč ni moč šteti kot dopolnitve davčne napovedi, pač pa gre za dve ločeni...
May 19, 2025 0 Comments

CELEX:62024CN0900: Case C-900/24, SVB: Request for a preliminary ruling from the Kammergericht Berlin (Germany), lodged on 27 December 2024 – SVB – Neues Schweizer Viertel Betriebs + Service GmbH & Co. KG v Glarner Straße 5 GbR

May 19, 2025 0 Comments

CELEX:62025TN0166: Case T-166/25: Action brought on 7 March 2025 – E G Labo – Laboratoires Eurogenerics v Parliament and Council

May 19, 2025 0 Comments

CELEX:62024CA0116: Case C-116/24, Porcellino Grasso: Judgment of the Court (Sixth Chamber) of 20 March 2025 (request for a preliminary ruling from the Curtea de Apel Piteşti – Romania) – Porcellino Grasso SRL v Ministerul Agriculturii şi Dezvoltării Rurale, Agenţia pentru Finanţarea Investiţiilor Rurale, Agenţia de Plăţi şi Intervenţie pentru Agricultură, Agenţia de Plăţi şi Intervenţie pentru Agricultură – Centrul Judeţean Vâlcea (Reference for a preliminary ruling – Common agricultural policy – European Agricultural Fund for Rural Development (EAFRD) funding – National Rural Development Programme 2007-2013 – Rural development measure – Animal welfare payments – Calculation errors – Reduction of those payments by national authorities without waiting for a definitive decision by the Europe

May 19, 2025 0 Comments

CELEX:62019TB0474: Case T-474/19: Order of the General Court of 6 March 2025 – Halma and Others v Commission (State aid – United Kingdom tax regime relating to group financing – Annulment of the contested act by the Court of Justice – Action which has become devoid of purpose – No need to adjudicate)

May 19, 2025 0 Comments

CELEX:62025TN0182: Case T-182/25: Action brought on 14 March 2025 – Dow Olefinverbund v Commission

May 19, 2025 0 Comments

CELEX:62025CN0212: Case C-212/25: Action brought on 19 March 2025 – European Commission v Hungary

May 19, 2025 0 Comments

CELEX:62025TN0201: Case T-201/25: Action brought on 27 March 2025 – Poland v Commission

May 19, 2025 0 Comments

CELEX:62025TN0171: Case T-171/25: Action brought on 10 March 2025 – Laboratorios Normon v Parliament and Council

May 19, 2025 0 Comments

CELEX:62025TN0211: Case T-211/25: Action brought on 28 March 2025 – Agencja Wydawnicza Technopol v EUIPO -Oraczewska (200)

May 19, 2025 0 Comments

CELEX:62025TN0162: Case T-162/25: Action brought on 7 March 2025 – Hexal v Parliament and Council

May 19, 2025 0 Comments

CELEX:62022CA0763: Case C-763/22, Procureur de la République (Concurrence of a European arrest warrant and an extradition request): Judgment of the Court (Third Chamber) of 20 March 2025 (request for a preliminary ruling from the tribunal judiciaire de Marseille – France) – Criminal proceedings against OP (Reference for a preliminary ruling – Area of freedom, security and justice – Judicial cooperation in criminal matters – European arrest warrant – Framework Decision 2002/584/JHA – Conflict between a European arrest warrant and an extradition request presented by a third State – Article 16(3) – Concept of competent authority – National legislation conferring power on a body of the executive to rule on whether the European arrest warrant or the extradition request takes precedence, in the

May 19, 2025 0 Comments

CELEX:62024CB0443: C-443/24, Cajasur Banco: Order of the Court (Sixth Chamber) of 24 March 2025 (request for a preliminary ruling from the Audiencia Provincial de Malaga – Spain) – Blanca v Cajasur Banco S.A.U. (Reference for a preliminary ruling – Article 53(2) and Article 94 of the Rules of Procedure of the Court – Requirement to present the factual and regulatory context of the dispute in the main proceedings – Requirement to state the reasons justifying the need for a response by the Court and the connection between the provisions of EU law whose interpretation is sought and the applicable national legislation – Lack of sufficient details – Manifest inadmissibility)

May 19, 2025 0 Comments

CELEX:62019TB0484: Case T-484/19: Order of the General Court of 6 March 2025 – Pearson Loan Finance and Others v Commission (State aid – United Kingdom tax regime relating to group financing – Annulment of the contested act by the Court of Justice – Action which has become devoid of purpose – No need to adjudicate)

May 19, 2025 0 Comments

CELEX:62025CN0117: Case C-117/25, Canal Sea Services and Others: Request for a preliminary ruling from the Înalta Curte de Casație și Justiție (Romania) lodged on 4 February 2025 – Canal Sea Services SRL, Maritime Pilot SRL, Asociația Piloților Maritimi din România Euxin Pilot, Black Sea Pilots SRL, Asociația Piloților Maritimi Trident, Black Waters SA, Asociația Piloților Maritimi Independenți Tomis, RJ, NC, FR v Ministerul Transporturilor, Infrastructurii și Comunicațiilor, Compania Națională Administrația Porturilor Maritime SA

May 19, 2025 0 Comments

CELEX:62025CN0142: Case C-142/25, Pensionsversicherungsanstalt: Request for a preliminary ruling from the Oberster Gerichtshof (Austria) lodged on 18 February 2025 – LF v Pensionsversicherungsanstalt

May 19, 2025 0 Comments

CELEX:62025TN0160: Case T-160/25: Action brought on 7 March 2025 – Fresenius Kabi Deutschland and Others v Parliament and Council

May 19, 2025 0 Comments

CELEX:62019TB0225: Case T-225/19: Order of the General Court of 26 February 2025 – Linde Gas v Commission

May 19, 2025 0 Comments
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