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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:62024TN0517: Case T-517/24: Action brought on 7 October 2024 – Froneri Bulgaria v EUIPO – DAESF (Box with lid)

December 2, 2024 0 Comments

CELEX:62022TA0499: Case T-499/22: Judgment of the General Court of 9 October 2024 – Hungary v Commission (EAGF and EAFRD – Expenditure excluded from financing – Expenditure incurred by Hungary – Conformity clearance – Active farmer – Concept of group of natural or legal persons – Samples to take into account for increasing the rate of on-the-spot checks of animal-related aid – Notification of animal events – Irregularities – Consequences)

December 2, 2024 0 Comments

CELEX:62024TN0488: Case T-488/24: Action brought on 19 September 2024 – Uniper Global Commodities v ACER

December 2, 2024 0 Comments

CELEX:62023TB0522: Case T-522/23: Order of the General Court of 4 October 2024 – Vossko v Council (Action for annulment – Commercial policy – Article XXVIII of the GATT – Agreement between the European Union and Brazil – Modification of concessions on tariff rate quotas as a consequence of the United Kingdom’s withdrawal from the Union – Cooked poultry meat – Council approval decision on behalf of the Union – No individual concern – Non-regulatory act – Inadmissibility)

December 2, 2024 0 Comments

CELEX:62024CN0576: Case C-576/24 P: Appeal brought on 29 August 2024 by TO against the judgment of the General Court (Tenth Chamber) delivered on 19 June 2024 in Case T-831/22, TO v EUAA

December 2, 2024 0 Comments

CELEX:62024TN0506: Case T-506/24: Action brought on 30 September 2024 – FL v Eurojust and Europol

December 2, 2024 0 Comments

CELEX:62023CA0124: Case C-124/23 P: Judgment of the Court (Ninth Chamber) of 4 October 2024 – E. Breuninger GmbH & Co. v European Commission (Appeal – State aid – Article 107(3)(b) TFEU – Aid regime notified by the Federal Republic of Germany – Support for uncovered fixed costs in the context of the COVID-19 pandemic – Temporary Framework for State Aid – Decision of the European Commission not to raise any objections – Individual examination of the aid scheme notified – Aid aimed at remedying a serious disturbance in the economy of a Member State Aide – Proportionality)

December 2, 2024 0 Comments

CELEX:62024CN0559: Case C-559/24, V AG: Request for a preliminary ruling from the Bezirksgericht Graz-Ost (Austria) lodged on 14 August 2024 – P* E*, T* K* v V* AG

December 2, 2024 0 Comments

CELEX:62023TA0570: Case T-570/23: Judgment of the General Court of 16 October 2024 – Telefónica Germany v EUIPO – ePlus (e.plus) (EU trade mark – Revocation proceedings – EU figurative mark e.plus – No proof of genuine use of the mark in connection with some of the services – Determination of independent subcategories of services – Article 58(1)(a) and (2) of Regulation (EU) 2017/1001)

December 2, 2024 0 Comments

CELEX:62024TN0515: Case T-515/24: Action brought on 4 October 2024 – Lavrentiadis v EUIPO – Dalli-Werke (DALL)

December 2, 2024 0 Comments

CELEX:62023CA0029: Joined Cases C-29/23 P and C-30/23 P: Judgment of the Court (Sixth Chamber) of 4 October 2024 – Ferriera Valsabbia SpA, Valsabbia Investimenti SpA (C-29/23 P), Alfa Acciai SpA (C-30/23 P) v European Commission (Appeal – Competition – Agreements, decisions and concerted practices – Market for concrete reinforcing bars – Decision of the European Commission finding an infringement of Article 65 CS after expiry of the ECSC Treaty on the basis of Regulation (EC) No 1/2003 – Decision adopted following the annulment of earlier decisions – Holding of a new hearing attended by the competition authorities of the Member States – Rights of the defence – Principle of sound administration – Requirement of impartiality – Reasonable time – Obligation to state reasons)

December 2, 2024 0 Comments

CELEX:32018R1999R(06)

The corrigendum does not concern the English version.
December 2, 2024 0 Comments

CELEX:62023TJ0189_INF: Judgment of the General Court (Third Chamber) of 20 December 2023.#The Mochi Ice Cream Company LLC v European Union Intellectual Property Office.#Case T-189/23.

November 30, 2024 0 Comments

CELEX:62022TJ0736_INF: Judgment of the General Court (Third Chamber) of 20 December 2023.#Campofrio Food Group, SA v European Union Intellectual Property Office.#Case T-736/22.

November 30, 2024 0 Comments

CELEX:62022TJ0655_INF: Judgment of the General Court (Eighth Chamber) of 20 December 2023.#Torre Oria SL v European Union Intellectual Property Office.#Case T-655/22.

November 30, 2024 0 Comments

CELEX:62022TJ0564_INF: Judgment of the General Court (Third Chamber) of 20 December 2023.#Pierre Balmain v European Union Intellectual Property Office.#Case T-564/22.

November 30, 2024 0 Comments

CELEX:62022TJ0779_INF: Judgment of the General Court (Sixth Chamber) of 20 December 2023.#Transport Werk GmbH v European Union Intellectual Property Office.#Case T-779/22.

November 30, 2024 0 Comments

CELEX:62021TO0511_INF: Order of the General Court (Ninth Chamber) of 22 December 2023.#TB v European Union Agency for Cybersecurity.#Case T-511/21.

November 30, 2024 0 Comments

UPRS Sodba I U 520/2022-26

Po presoji sodišča tožnik utemeljeno vztraja pri dokaznem predlogu za zaslišanje svojega dobavitelja, kajti ta predlog je v načelu primeren za obrambo pred očitkom, da je tožnik predložil ponarejen račun. Po presoji sodišča prvostopenjski organ vnaprejšnje dokazne ocene, četudi je ta po pravilih ZDavP-2 in ZUP izjemoma dopustna, ni zadostno utemeljil, za argumentacijo drugostopenjskega organa, da bi tožnik moral razpolagati s kuverto ali elektronskim sporočilom, pa ni nobene trdne podlage, tj. lahko bi tožnik v primeru poprave računa s tem razpolagal ali pač ne. Tožnik niti ne zatrjuje, da bi bil mislil, da mu podjetje A. kot mali davčni zavezanec (ta status tega podjetja je bil tožniku znan, kot je to, neprerekano, davčnemu organu pojasnjeval v postopku odmere DMV) prodaja svoja osnovna sredstva. Posledično pogoj za uporabo posebne sheme pri tožnikovi nadaljnji uporabi teh vozil, kot ga določa tč. c) 103. člena ZDDV-1 ni bil izpolnjen.
November 29, 2024 0 Comments

UPRS Sodba I U 1694/2021-13

V obravnavani zadevi je pomembno, ali je toženka obveznost tožnika ugotovila upoštevaje mešano odpadno embalažo, za katero velja skupno izpolnjevanje obveznosti PRO, to je, ali je iz skupne količine pri izvajalcu javne službe v obdobju od 1. 1. 2021 do 28. 2. 2021 zbrane mešane odpadne embalaže, izključena mešana odpadna embalaža, ki izvira iz embalaže tistih proizvajalcev, za katere je z Uredbo obveznost PRO izključena in je zato niso prenesli na DROE. Prav tako je pomembno, ali je bila celotna količina zbrana v obdobju 1. 1. 2021-28. 2. 2021, saj je v letu 2020 za odvoz s strani DROE neprevzete odpadne embalaže veljal 100. a člen ZUIZEOP, po katerem stroške ravnanja s to odpadno embalažo plača RS. Obrazložitev izpodbijane odločbe je po presoji sodišča tako pomanjkljiva, da ni mogoče preizkusiti, ali so količine odpadne embalaže, za katere velja skupno izpolnjevanje obveznosti PRO, in količine, ki bi jih v tem obdobju moral prevzeti tožnik, pravilno ugotovljene.
November 29, 2024 0 Comments
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