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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 III U 95/2021-24

S pritožbo in posledično tožbo zoper sklep o davčni izvršbi ni mogoče izpodbijati izvršilnega naslova (sedmi odstavek 157. člena ZDavP-2). Tako je tudi stališče sodne prakse (prim. sodbe Upravnega sodišča I U 973/2021-11 z dne 25. 4. 2023, II U 412/2020-8 z dne 23. 3. 2023, I U 309/2021 z dne 28. 11. 2023, III U 109/2021-20 z dne 24. 4. 2024, in druge). Tožničini tožbeni ugovori, da se ji z odločbo o odmeri dohodnine (ki je izvršilni naslov) nalagajo obveznosti, ki temeljijo na zmotnih ugotovitvah, zato ne morejo biti predmet presoje v tem upravnem sporu (pač pa so lahko predmet drugih postopkov, konkretno postopka III U 70/2020, v katerem se je presojala pravilnost in zakonitost odločbe o odmeri dohodnine), niti ne morejo vplivati na zakonitost izdanega sklepa o davčni izvršbi.
October 14, 2024 0 Comments

CELEX:62023CB0435: C-435/23, Glavna direktsia Granichna politsia: Order of the Court (Sixth Chamber) of 29 July 2024 (request for a preliminary ruling from the Okrazhen sad – Smolyan – Bulgaria) – Glavna direktsia Granichna politsia kam Ministerstvo na vatreshnite raboti v BO (Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Social policy – Organisation of working time – Directive 2003/88/EC – Article 12(а) – Articles 20 and 31 of the Charter of Fundamental Rights of the European Union – Safety and health of night workers – Level of protection for night workers appropriate to the nature of their work – Police officers and firefighters performing shift

October 14, 2024 0 Comments

CELEX:62024TN0459: Case T-459/24: Action brought on 3 September 2024 – Trotsenko v Council

October 14, 2024 0 Comments

CELEX:62024CB0169: Case C-169/24: Order of the President of the Court of 10 July 2024 – European Commission v Hellenic Republic

October 14, 2024 0 Comments

CELEX:62023CB0660: Case C-660/23, Intervlees: Order of the President of the Court of 18 July 2024 (request for a preliminary ruling from the Hof van Cassatie – Belgium) – Intervlees NV v Sump & Stammer GmbH

October 14, 2024 0 Comments

CELEX:62024CB0181: Case C-181/24, Genmab: Order of the Court (Eighth Chamber) of 16 July 2024 (request for a preliminary ruling from the Fővárosi Törvényszék – Hungary) – Genmab A/S (Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Medicinal product for human use – Supplementary protection certificate for medicinal products (SPC) – Regulation (EC) No 469/2009 – Conditions for granting – Article 3(d) – First marketing authorisation (MA) – Medicinal products containing the same active ingredient being granted several MAs – Withdrawal of the prior MA)

October 14, 2024 0 Comments

CELEX:62024TN0408: Case T-408/24: Action brought on 6 August 2024 – Intrawork and Others v eu-LISA

October 14, 2024 0 Comments

CELEX:62024CB0235: Case C-235/24 PPU, Niesker: Order of the Court (First Chamber) of 17 July 2024 (request for a preliminary ruling from the Specialised Chamber of the Gerechtshof Arnhem-Leeuwarden – Netherlands) – S.A.H. (Reference for a preliminary ruling – Urgent preliminary ruling procedure – Judicial cooperation in criminal matters – Recognition of judgments imposing custodial sentences or measures involving deprivation of liberty for the purpose of their enforcement in another Member State – Framework Decision 2008/909/JHA – Article 53(2) of the Rules of Procedure of the Court of Justice – Article 267 TFEU – Concept of court or tribunal – Reassessment at the request of the minister – Manifest inadmissibility of the request for a preliminary ruling)

October 14, 2024 0 Comments

CELEX:62024TN0417: Case T-417/24: Action brought on 9 August 2024 – ET v BEI

October 14, 2024 0 Comments

CELEX:62024TN0460: Case T-460/24: Action brought on 3 September 2024 – Gagarina v Council

October 14, 2024 0 Comments

CELEX:62023CB0617: Case C-617/23: Order of the President of the Court of 12 July 2024 – European Commission v Republic of Cyprus

October 14, 2024 0 Comments

CELEX:62024CN0334: Case C-334/24 P: Appeal brought on 06 May 2024 by DEC Technologies BV against the judgment of the General Court (Second Chamber) delivered on 06 March 2024 in Case T-59/23, DEC Technologies v EUIPO – Tehnoexport (DEC FLEXIBLE TECHNOLOGIES)

October 14, 2024 0 Comments

CELEX:62024CN0585: Case C-585/24 P: Appeal brought on 5 September 2024 by the Council of the European Union against the judgment of the General Court (Eighth Chamber, Extended Composition) delivered on 3 July 2024 in Case T-406/22, Volkskreditbank AG v Single Resolution Board (SRB)

October 14, 2024 0 Comments

CELEX:62024CN0563: Case C-563/24, PB Vi Goods: Request for a preliminary ruling from the Landgericht Potsdam (Germany) lodged on 20 August 2024 – Verband Sozialer Wettbewerb e. V. v PB Vi Goods GmbH

October 14, 2024 0 Comments

CELEX:62024TN0453: Case T-453/24: Action brought on 30 August 2024 – DLE Group v EUIPO – DJE Kapital (DLE DLE Group AG)

October 14, 2024 0 Comments

CELEX:62023CB0463: Case C-463/23, Lamaro Appalti: Order of the Court (Seventh Chamber) of 20 June 2024 (request for a preliminary ruling from the Corte di giustizia tributaria di secondo grado del Lazio, Italy) – Agenzia delle Entrate – Direzione Provinciale Roma 1 v Lamaro Appalti SpA Unipersonale (Reference for a preliminary ruling – Article 53(2) of the Rules of Procedure of the Court of Justice – Article 267 TFEU – Need for interpretation of EU law to enable the referring court to give judgment – Article 94 of the Rules of Procedure – Requirement to provide information about the applicable national legislation, the relationship between that legislation and the provisions of EU law the interpretation of which is requested and the reasons justifying the need for an answer to the question

October 14, 2024 0 Comments

CELEX:62023CB0663: Case C-663/23, Etihad Airways: Order of the President of the Third Chamber of the Court of 19 July 2024 (request for a preliminary ruling from the Landgericht Düsseldorf – Germany) – UW v Etihad Airways P.J.S.C.

October 14, 2024 0 Comments

CELEX:32017R1129R(02)

The corrigendum does not concern the English version.
October 14, 2024 0 Comments

CELEX:32024D2688: Council Decision (EU) 2024/2688 of 8 October 2024 appointing a member, proposed by the Italian Republic, of the Committee of the Regions

October 14, 2024 0 Comments

CELEX:32024D2691: Council Decision (EU) 2024/2691 of 8 October 2024 appointing a member and two alternate members, proposed by the Kingdom of Spain, of the Committee of the Regions

October 14, 2024 0 Comments
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