Išči

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.


 

Uporaba ad hoc številk (EORI)

Osebe v carinskih postopkih uporabljajo dodeljeno številko EORI. Izjemoma pa se lahko pri izpolnjevanju carinskih deklaracij v posameznih primerih uporablja določeno ad hoc številko, kadar oseba še nima dodeljene številke EORI ali se osebi ni treba registrirati za pridobitev številke EORI. V skladu s Prilogo 4: Nacionalni šifrant Pravilnika o izpolnjevanju carinske deklaracije, elektronskem poslovanju s Finančno upravo Republike Slovenije in o drugih obrazcih, ki se uporabljajo pri izvajanju carinskih formalnosti se uporabljajo ad hoc številke:SIA1111111 – za fizične osebe z običajnim prebivališčem v tretji državi;SIA2222222 – za fizične osebe z običajnim prebivališčem v drugi državi članici;SIA3333333 – za gospodarske subjekte s sedežem v tretji državi;SIA4444444 - za tuja diplomatska predstavništva;SIA5555555 – drugo.Ad hoc številko SIA5555555 se dovoli uporabiti v izjemnih primerih, kadar carinski organ meni, da je to utemeljeno.Zaznali smo, da se navedene ad hoc številke uporabljajo nepravilno. Za fizično osebo iz druge države članice se npr. nepravilno uporabi ad hoc številka SIA1111111, čeprav bi se morala uporabiti ad hoc številka SIA2222222. Nadalje smo zaznali primere, ko pravne osebe iz drugih držav uporabljajo ad hoc številke, čeprav bi morale v deklaracijo navesti svojo številko EORI, izdano v drugi državi članici, saj uporaba ad hoc številke za pravno osebo iz druge DČ ni dovoljena. Poleg tega nekatera podjetja uporabljajo ad hoc številke v več carinskih deklaracijah, pri čemer uporaba ad hoc številke za isto osebo v daljšem časovnem obdobju ni dovoljena.  Osebe in njihovi carinski zastopniki naj bodo še posebej pozorni na pravilno uporabo ad hoc številk. V kolikor bo oseba redno izvajala carinske postopke, se mora registrirati in pridobiti številko EORI.Več informacij o registraciji EORI se nahaja tudi na spletni strani FURS.
August 30, 2024 0 Comments

Uporaba ad hoc številk (EORI)

Osebe v carinskih postopkih uporabljajo dodeljeno številko EORI. Izjemoma pa se lahko pri izpolnjevanju carinskih deklaracij v posameznih primerih uporablja določeno ad hoc številko, kadar oseba še nima dodeljene številke EORI ali se osebi ni treba registrirati za pridobitev številke EORI. V skladu s Prilogo 4: Nacionalni šifrant Pravilnika o izpolnjevanju carinske deklaracije, elektronskem poslovanju s Finančno upravo Republike Slovenije in o drugih obrazcih, ki se uporabljajo pri izvajanju carinskih formalnosti se uporabljajo ad hoc številke:SIA1111111 – za fizične osebe z običajnim prebivališčem v tretji državi;SIA2222222 – za fizične osebe z običajnim prebivališčem v drugi državi članici;SIA3333333 – za gospodarske subjekte s sedežem v tretji državi;SIA4444444 - za tuja diplomatska predstavništva;SIA5555555 – drugo.Ad hoc številko SIA5555555 se dovoli uporabiti v izjemnih primerih, kadar carinski organ meni, da je to utemeljeno.Zaznali smo, da se navedene ad hoc številke uporabljajo nepravilno. Za fizično osebo iz druge države članice se npr. nepravilno uporabi ad hoc številka SIA1111111, čeprav bi se morala uporabiti ad hoc številka SIA2222222. Nadalje smo zaznali primere, ko pravne osebe iz drugih držav uporabljajo ad hoc številke, čeprav bi morale v deklaracijo navesti svojo številko EORI, izdano v drugi državi članici, saj uporaba ad hoc številke za pravno osebo iz druge DČ ni dovoljena. Poleg tega nekatera podjetja uporabljajo ad hoc številke v več carinskih deklaracijah, pri čemer uporaba ad hoc številke za isto osebo v daljšem časovnem obdobju ni dovoljena.  Osebe in njihovi carinski zastopniki naj bodo še posebej pozorni na pravilno uporabo ad hoc številk. V kolikor bo oseba redno izvajala carinske postopke, se mora registrirati in pridobiti številko EORI.Več informacij o registraciji EORI se nahaja tudi na spletni strani FURS.
August 30, 2024 0 Comments

Uporaba ad hoc številk (EORI)

Osebe v carinskih postopkih uporabljajo dodeljeno številko EORI. Izjemoma pa se lahko pri izpolnjevanju carinskih deklaracij v posameznih primerih uporablja določeno ad hoc številko, kadar oseba še nima dodeljene številke EORI ali se osebi ni treba registrirati za pridobitev številke EORI. V skladu s Prilogo 4: Nacionalni šifrant Pravilnika o izpolnjevanju carinske deklaracije, elektronskem poslovanju s Finančno upravo Republike Slovenije in o drugih obrazcih, ki se uporabljajo pri izvajanju carinskih formalnosti se uporabljajo ad hoc številke:SIA1111111 – za fizične osebe z običajnim prebivališčem v tretji državi;SIA2222222 – za fizične osebe z običajnim prebivališčem v drugi državi članici;SIA3333333 – za gospodarske subjekte s sedežem v tretji državi;SIA4444444 - za tuja diplomatska predstavništva;SIA5555555 – drugo.Ad hoc številko SIA5555555 se dovoli uporabiti v izjemnih primerih, kadar carinski organ meni, da je to utemeljeno.Zaznali smo, da se navedene ad hoc številke uporabljajo nepravilno. Za fizično osebo iz druge države članice se npr. nepravilno uporabi ad hoc številka SIA1111111, čeprav bi se morala uporabiti ad hoc številka SIA2222222. Nadalje smo zaznali primere, ko pravne osebe iz drugih držav uporabljajo ad hoc številke, čeprav bi morale v deklaracijo navesti svojo številko EORI, izdano v drugi državi članici, saj uporaba ad hoc številke za pravno osebo iz druge DČ ni dovoljena. Poleg tega nekatera podjetja uporabljajo ad hoc številke v več carinskih deklaracijah, pri čemer uporaba ad hoc številke za isto osebo v daljšem časovnem obdobju ni dovoljena.  Osebe in njihovi carinski zastopniki naj bodo še posebej pozorni na pravilno uporabo ad hoc številk. V kolikor bo oseba redno izvajala carinske postopke, se mora registrirati in pridobiti številko EORI.Več informacij o registraciji EORI se nahaja tudi na spletni strani FURS.
August 30, 2024 0 Comments

CELEX:62017CJ0616_RES: Judgment of the Court (Grand Chamber) of 1 October 2019.#Criminal proceedings against Mathieu Blaise and Others.#Request for a preliminary ruling from the Tribunal correctionnel de Foix.#Reference for a preliminary ruling — Environment — Placing of plant protection products on the market — Regulation (EC) No 1107/2009 — Validity — Precautionary principle — Definition of the concept of ‘active substance’ — Combination of active substances — Reliability of the assessment procedure — Public access to the dossier — Tests of long-term toxicity — Pesticides — Glyphosate.#Case C-616/17.

August 29, 2024 0 Comments

CELEX:62019CJ0194_RES: Judgment of the Court (Grand Chamber) of 15 April 2021.#H. A. v État belge.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Regulation (EU) No 604/2013 – Determination of the Member State responsible for examining an application for international protection – Article 27 – Remedy – Whether account should be taken of circumstances subsequent to the transfer decision – Effective judicial protection.#Case C-194/19.

August 29, 2024 0 Comments

CELEX:62017CJ0609_RES: Judgment of the Court (Grand Chamber) of 19 November 2019.#Terveys- ja sosiaalialan neuvottelujärjestö (TSN) ry v Hyvinvointialan liitto ry and Auto- ja Kuljetusalan Työntekijäliitto AKT ry v Satamaoperaattorit ry.#Requests for a preliminary ruling from the Työtuomioistuin.#Reference for a preliminary ruling — Social policy — Article 153 TFEU — Minimum safety and health requirements for the organisation of working time — Directive 2003/88/EC — Article 7 — Right to paid annual leave of at least 4 weeks — Article 15 — Provisions of national legislation and collective agreements more favourable to the protection of the safety and health of workers — Workers incapable of working during a period of paid annual leave due to illness — Refusal to carry over that leave where

August 29, 2024 0 Comments

CELEX:62018CJ0363_RES: Judgment of the Court (Grand Chamber) of 12 November 2019.#Organisation juive européenne and Vignoble Psagot Ltd v Ministre de l'Économie et des Finances.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling — Regulation (EU) No 1169/2011 — Provision of food information to consumers — Mandatory indication of the country of origin or place of provenance of a foodstuff where failure to indicate this might mislead the consumer — Requirement that foodstuffs originating in territories occupied by the State of Israel bear the indication of their territory of origin, accompanied, where those foodstuffs come from an Israeli settlement within that territory, by the indication of that provenance.#Case C-363/18.

August 29, 2024 0 Comments

CELEX:62018CJ0281_RES: Judgment of the Court (Second Chamber) of 31 October 2019.#Repower AG v European Union Intellectual Property Office.#Appeal – EU trade mark – Invalidity proceedings – Revocation of the Board of Appeal’s original decision partially rejecting the application for a declaration of invalidity of the EU word mark REPOWER.#Case C-281/18 P.

August 29, 2024 0 Comments

CELEX:62018CJ0171_RES: Judgment of the Court (Grand Chamber) of 7 October 2019.#Safeway Ltd v Andrew Richard Newton and Safeway Pension Trustees Ltd.#Request for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division).#Reference for a preliminary ruling — Social policy — Article 119 of the EC Treaty (now, after amendment, Article 141 EC) — Male and female workers — Equal pay — Private occupational retirement pension scheme — Normal pension age differentiated by gender — Date of adoption of measures reinstating equal treatment — Retroactive equalisation of that age to the normal pension age of the persons previously disadvantaged.#Case C-171/18.

August 29, 2024 0 Comments

CELEX:62017CJ0673_RES: Judgment of the Court (Grand Chamber) of 1 October 2019.#Bundesverband der Verbraucherzentralen und Verbraucherverbände - Verbraucherzentrale Bundesverband e.V. v Planet49 GmbH.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling — Directive 95/46/EC — Directive 2002/58/EC — Regulation (EU) 2016/679 — Processing of personal data and protection of privacy in the electronic communications sector — Cookies — Concept of consent of the data subject — Declaration of consent by means of a pre-ticked checkbox.#Case C-673/17.

August 29, 2024 0 Comments

CELEX:62018TJ0432_RES: Judgment of the General Court (Second Chamber) of 16 October 2019.#Peeter Palo v European Commission.#Civil service — Members of the temporary staff — Pensions — Pension scheme — Severance grant — Article 12(2) of Annex VIII to the Staff Regulations — Principles of equal treatment and non-discrimination — Legitimate expectations — Principle of good administration — Duty of care.#Case T-432/18.

August 29, 2024 0 Comments

CELEX:62019CJ0030_RES: Judgment of the Court (Grand Chamber) of 15 April 2021.#Diskrimineringsombudsmannen v Braathens Regional Aviation AB.#Request for a preliminary ruling from the Högsta domstolen.#Reference for a preliminary ruling – Equal treatment between persons irrespective of racial or ethnic origin – Directive 2000/43/EC – Article 7 – Protection of rights – Article 15 – Sanctions – Action for compensation based on an allegation of discrimination – Defendant acquiescing to claim for compensation without recognition on its part of the discrimination alleged – Connection between the compensation paid and the discrimination alleged – Article 47 of the Charter of Fundamental Rights of the European Union – Right to effective judicial protection – National procedural rules preventing th

August 29, 2024 0 Comments

CELEX:62018TJ0730_RES: Judgment of the General Court (First Chamber) of 3 October 2019.#DQ and Others v European Parliament.#Civil service – Officials – Article 24 of the Staff Regulations – Request for assistance – Article 12a of the Staff Regulations – Psychological harassment – Scope of the duty of assistance – Removal measure – Duration of the administrative procedure – Liability – Non-material damage.#Case T-730/18.

August 29, 2024 0 Comments

CELEX:62019CJ0383_RES: Judgment of the Court (Fifth Chamber) of 29 April 2021.#Powiat Ostrowski v Ubezpieczeniowy Fundusz Gwarancyjny.#Request for a preliminary ruling from the Sąd Rejonowy w Ostrowie Wielkopolskim.#Reference for a preliminary ruling – Compulsory insurance against civil liability in respect of the use of motor vehicles – Directive 2009/103/EC – Article 3, first paragraph – Obligation to take out a contract of insurance – Scope – Local government authority which has acquired a vehicle by judicial means – Registered vehicle which is on private land and intended to be destroyed.#Case C-383/19.

August 29, 2024 0 Comments

CELEX:62019CJ0221_RES: Judgment of the Court (Fourth Chamber) of 15 April 2021.#AV.#Request for a preliminary ruling from the Sąd Okręgowy w Gdańsku.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Framework Decision 2008/909/JHA – Article 8(2) and (4): – Article 17(1) and (2) – Article 19 – Taking into account, for the purposes of an aggregate sentence, of a conviction delivered in another Member State, which must be enforced in the Member State in which that judgment is delivered – Conditions – Framework Decision 2008/675/JHA – Article 3(3) – Concept of ‘interference with a sentence or its execution’ which must be taken into account in the event of new criminal proceedings initiated in a Member State other than that in which the ruling was delivered.#Case

August 29, 2024 0 Comments

CELEX:62019CJ0515_RES: Judgment of the Court (Second Chamber) of 15 April 2021.#Eutelsat SA v Autorité de régulation des communications électroniques et des postes (ARCEP) and Inmarsat Ventures SE.#Request for a preliminary ruling from the Conseil d'État (France).#Reference for a preliminary ruling – Approximation of laws – Telecommunications sector – Harmonised use of radio spectrum in the 2 GHz frequency bands for bringing into operation systems providing mobile satellite services – Decision No 626/2008/EC – Article 2(2)(a) and (b) – Article 4(1)(c)(ii) – Article 7(1) and (2) – Article 8(1) and (3) – Mobile satellite systems – Concept of ‘mobile earth station’ – Concept of ‘complementary ground components’ – Concept of ‘required quality’ – Respective role of satellite and ground componen

August 29, 2024 0 Comments

CELEX:62017CJ0674_RES: Judgment of the Court (Second Chamber) of 10 October 2019.#Luonnonsuojeluyhdistys Tapiola Pohjois-Savo – Kainuu ry v Risto Mustonen and Others.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling — Conservation of natural habitats and of wild fauna and flora — Directive 92/43/EEC — Article 12(1) — System of strict protection of animal species — Annex IV — Canis lupus (wolf) — Article 16(1)(e) — Derogation allowing the taking of certain specimens in limited numbers — Hunting for population management purposes — Evaluation of the conservation status of populations of the species concerned.#Case C-674/17.

August 29, 2024 0 Comments

CELEX:62019CJ0896_RES: Judgment of the Court (Grand Chamber) of 20 April 2021.#Repubblika v Il-Prim Ministru.#Request for a preliminary ruling from the Qorti Ċivili Prim’Awla - Ġurisdizzjoni Kostituzzjonali.#Reference for a preliminary ruling – Article 2 TEU – Values of the European Union – Rule of law – Article 49 TEU – Accession to the European Union – No reduction in the level of protection of the values of the European Union – Effective judicial protection – Article 19 TEU – Article 47 of the Charter of Fundamental Rights of the European Union – Scope – Independence of the members of the judiciary of a Member State – Appointments procedure – Power of the Prime Minister – Involvement of a judicial appointments committee.#Case C-896/19.

August 29, 2024 0 Comments

CELEX:62018CJ0302_RES: Judgment of the Court (Third Chamber) of 3 October 2019.#X v Belgische Staat.#Request for a preliminary ruling from the Raad voor Vreemdelingenbetwistingen.#Reference for a preliminary ruling — Immigration policy — Status of third-country nationals who are long-term residents — Directive 2003/109/EC — Conditions for acquiring long-term resident status — Article 5(1)(a) — Stable, regular and sufficient resources.#Case C-302/18.

August 29, 2024 0 Comments

CELEX:62017CJ0395_RES: Judgment of the Court (Grand Chamber) of 31 October 2019.#European Commission v Kingdom of the Netherlands.#Failure of a Member State to fulfil obligations — Own resources — Association of the Overseas Countries and Territories (OCT) with the European Union — Decision 91/482/EEC — Decision 2001/822/EC — Acceptance for import into the European Union free of customs duties of products originating in the OCTs — Movement certificate EUR. 1 — Wrongful issue of certificates by the authorities of an OCT — Customs duties not collected by the importing Member States — Article 4(3) TEU — Principle of sincere cooperation — Liability of the Member State having special relations with the OCTs concerned — Obligation to compensate the loss of the European Union’s own resources caus

August 29, 2024 0 Comments
RSS
First393394395396398400401402Last