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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:62023TJ0033: Judgment of the General Court (Second Chamber) of 20 November 2024.#Domator24 sp. z o.o. v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU word mark PREDATOR – Earlier EU word mark PREDATOR – Relative ground for invalidity – Likelihood of confusion – Complementarity and similarity of the goods – Article 8(1)(b) and Article 53(1)(a) of Regulation (EC) No 207/2009 (now Article 8(1)(b) and Article 60(1)(a) of Regulation (EU) 2017/1001).#Case T-33/23.

November 22, 2024 0 Comments

CELEX:62023CJ0624: Judgment of the Court (Seventh Chamber) of 21 November 2024.#„SEM Remont“ EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Deduction of VAT – Principle of neutrality of VAT – Late submission of an application for registration – Issuing and content of invoices – Invoice which does not state input VAT – Tax calculated on the basis of a report – Absence of a correcting invoice – Right of deduction – Precluded.#Case C-624/23.

November 22, 2024 0 Comments

CELEX:62022CJ0719: Judgment of the Court (Tenth Chamber) of 21 November 2024.#Openbaar Ministerie and Federale Overheidsdienst Financiën v Profit Europe NV and Gosselin Forwarding Services NV.#Reference for a preliminary ruling – Common commercial policy – Protection against dumping – Imports of threaded tube or pipe cast fittings, of malleable cast iron, originating in China – Provisional Regulation (EU) No 1071/2012 – Implementing Regulation (EU) No 430/2013 – Validity – Regulation (EC) No 1225/2009 – Article 5 – Initiation of the investigation procedure – Definition of the product concerned – Threaded tube or pipe cast fittings, of spheroidal graphite cast iron.#Case C-719/22.

November 22, 2024 0 Comments

CELEX:62023CJ0370: Judgment of the Court (Fifth Chamber) of 21 November 2024.#Mesto Rimavská Sobota v Ministerstvo pôdohospodárstva a rozvoja vidieka Slovenskej republiky.#Reference for a preliminary ruling – Environment – Regulation (EU) No 995/2010 – Obligations of operators who place timber and timber products on the market – Article 2(a) to (c) – Concepts of ‘timber and timber products’, ‘placing on the market’ and ‘operator’.#Case C-370/23.

November 22, 2024 0 Comments

CELEX:62023CJ0336: Judgment of the Court (Tenth Chamber) of 21 November 2024.#HP - Hrvatska pošta d.d. v Povjerenik za informiranje.#Reference for a preliminary ruling – Approximation of laws – Open data and re-use of public sector information – Directive (EU) 2019/1024 – Article 1 – Scope – Article 2 – Concept of ‘re-use’ of documents – Right of access to documents held by a public sector body.#Case C-336/23.

November 22, 2024 0 Comments

CELEX:62023CJ0546: Judgment of the Court (Seventh Chamber) of 21 November 2024.#UG v European Commission.#Appeal – Civil service – Members of the contract staff – Contract for an indefinite period – Termination of the contract – Article 47(c)(i) of the Conditions of Employment of Other Servants of the European Union – Incompetence – Conduct in the service and attitude at work incompatible with the interests of the service – Obligation to state reasons – Right to be heard – Right to parental leave – Article 42a of the Staff Regulations of Officials of the European Union.#Case C-546/23 P.

November 22, 2024 0 Comments

CELEX:62023CC0251: Opinion of Advocate General Rantos delivered on 21 November 2024.###

November 22, 2024 0 Comments

Obvestilo o nedostopnosti in moteni izmenjavi sporočil v tranzitnem sistemu SINCTS5 zaradi prehoda Francije v NCTS fazo 5 delovanja

To pomeni, da med 22. 11. 2024 18:00 CET in 24. 11. 2024 18:00 CET ne bo možna izmenjava sporočil s Francijo. Motnje v izmenjavi sporočil so glede na preteklo prakso vstopov DČ v NCTS fazo 5 možne tudi kasneje.

November 22, 2024 0 Comments

Obvestilo o nedostopnosti in moteni izmenjavi sporočil v tranzitnem sistemu SINCTS5 zaradi prehoda Francije v NCTS fazo 5 delovanja

To pomeni, da med 22. 11. 2024 18:00 CET in 24. 11. 2024 18:00 CET ne bo možna izmenjava sporočil s Francijo. Motnje v izmenjavi sporočil so glede na preteklo prakso vstopov DČ v NCTS fazo 5 možne tudi kasneje.

November 22, 2024 0 Comments

Obvestilo o nedostopnosti in moteni izmenjavi sporočil v tranzitnem sistemu SINCTS5 zaradi prehoda Francije v NCTS fazo 5 delovanja

To pomeni, da med 22. 11. 2024 18:00 CET in 24. 11. 2024 18:00 CET ne bo možna izmenjava sporočil s Francijo. Motnje v izmenjavi sporočil so glede na preteklo prakso vstopov DČ v NCTS fazo 5 možne tudi kasneje.

November 22, 2024 0 Comments

Obvestilo o nedostopnosti in moteni izmenjavi sporočil v tranzitnem sistemu SINCTS5 zaradi prehoda Francije v NCTS fazo 5 delovanja

To pomeni, da med 22. 11. 2024 18:00 CET in 24. 11. 2024 18:00 CET ne bo možna izmenjava sporočil s Francijo. Motnje v izmenjavi sporočil so glede na preteklo prakso vstopov DČ v NCTS fazo 5 možne tudi kasneje.

November 22, 2024 0 Comments

CELEX:62023TJ0141_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 13 November 2024.#Laurent Merlin and Others v European Commission.#Action for failure to act – State aid – Common fisheries policy – Funding for shipowners fishing with beam trawl using electrical pulse current – Complaint – Admissibility – Definition of a position by the Commission – Clear and definitive nature of the position adopted – Competence of the Commission – Obligation to act.#Case T-141/23.

November 21, 2024 0 Comments

Menjalni tečaj za ruski rubelj za mesec DECEMBER 2024

Obveščamo vas, da je menjalni tečaj za izračun carinske vrednosti blaga iz ruskega rublja v evro, za mesec december 106,1222.

November 21, 2024 0 Comments

Menjalni tečaj za ruski rubelj za mesec DECEMBER 2024

Obveščamo vas, da je menjalni tečaj za izračun carinske vrednosti blaga iz ruskega rublja v evro, za mesec december 106,1222.

November 21, 2024 0 Comments

Menjalni tečaj za ruski rubelj za mesec DECEMBER 2024

Obveščamo vas, da je menjalni tečaj za izračun carinske vrednosti blaga iz ruskega rublja v evro, za mesec december 106,1222.

November 21, 2024 0 Comments

Menjalni tečaj za ruski rubelj za mesec DECEMBER 2024

Obveščamo vas, da je menjalni tečaj za izračun carinske vrednosti blaga iz ruskega rublja v evro, za mesec december 106,1222.

November 21, 2024 0 Comments

Menjalni tečaj za ruski rubelj za mesec DECEMBER 2024

Obveščamo vas, da je menjalni tečaj za izračun carinske vrednosti blaga iz ruskega rublja v evro, za mesec december 106,1222.

November 21, 2024 0 Comments

CELEX:32024D07080: Council Decision of 18 November 2024 replacing a member of the Management Board of the European Foundation for the improvement of living and working conditions for Austria

November 21, 2024 0 Comments

CELEX:32024D07079: Council Decision of 18 November 2024 replacing an alternate member of the Management Board of the European Foundation for the improvement of living and working conditions for Germany

November 21, 2024 0 Comments

UPRS Sodba I U 1889/2021-12

Neutemeljeni so tožbeni očitki, da ni prišlo do povečanja ekonomskega položaja tožnice, saj zakonska določba 94. člena ZDoh-2 glede dajanja kapitala v dar, torej neodplačno odsvojitev kapitala, za kar gre v obravnavani zadevi odsvojitve 100 % deleža tožnice v navedeni družbi po pogodbi o podaritvi poslovnega deleža, kar se šteje za odsvojitev kapitala in za obdavčljiv dogodek po navedeni določbi, čemur tožnica neutemeljeno nasprotuje, prav tako pa obravnavani primer ni določen med neobdavčljivimi odsvojitvami kapitala po 95. členu ZDoh-2, kot smiselno navaja tožnica.
November 20, 2024 0 Comments
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