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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:62020CJ0019_SUM: Judgment of the Court (Seventh Chamber) of 29 April 2021.#I.W. and R.W. v Bank BPH S.A.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Effects of a finding that a term is unfair – Mortgage loan agreement denominated in a foreign currency – Determination of the exchange rate between currencies – Novation agreement – Deterrent effect – Obligations of the national court – Article 6(1), and Article 7(1).#Case C-19/20.

May 8, 2025 0 Comments

CELEX:62023TJ1088: Judgment of the General Court (Seventh Chamber) of 7 May 2025.#RTL Group Markenverwaltungs GmbH v European Union Intellectual Property Office.#EU trade mark – Revocation proceedings – EU figurative mark RTL – Lack of genuine use of the mark – Article 58(1)(a) of Regulation (EU) 2017/1001 – Submission of facts and evidence for the first time before the Board of Appeal – Article 95(2) of Regulation 2017/1001 – Article 27(4) of Delegated Regulation (EU) 2018/625 – Misuse of rights.#Case T-1088/23.

May 8, 2025 0 Comments

CELEX:62020CJ0094_SUM: Judgment of the Court (Fifth Chamber) of 10 June 2021.#Land Oberösterreich v KV.#Request for a preliminary ruling from the Landesgericht Linz.#Reference for a preliminary ruling – Directive 2003/109/EC – Status of third-country nationals who are long-term residents – Article 11 – Right to equal treatment as regards social security, social assistance and social protection – Derogation from the principle of equal treatment in respect of social assistance and social protection – Concept of ‘core benefits’ – Directive 2000/43/EC – Principle of equal treatment between persons irrespective of racial or ethnic origin – Article 2 – Concept of discrimination – Article 21 of the Charter of Fundamental Rights of the European Union – Legislation of a Member State subjecting the

May 8, 2025 0 Comments

CELEX:62018CJ0499_SUM: Judgment of the Court (First Chamber) of 6 May 2021.#Bayer CropScience AG and Bayer AG v European Commission.#Appeal – Regulation (EC) No 1107/2009 – Articles 4 and 21 – Criteria for approval – Review of approval – Plant protection products – Implementing Regulation (EU) No 485/2013 – Active substances clothianidin and imidacloprid – Seeds treated with plant protection products containing those active substances – Prohibition of non-professional use – Precautionary principle.#Case C-499/18 P.

May 8, 2025 0 Comments

CELEX:62023TJ1088_RES: Judgment of the General Court (Seventh Chamber) of 7 May 2025.#RTL Group Markenverwaltungs GmbH v European Union Intellectual Property Office.#EU trade mark – Revocation proceedings – EU figurative mark RTL – Lack of genuine use of the mark – Article 58(1)(a) of Regulation (EU) 2017/1001 – Submission of facts and evidence for the first time before the Board of Appeal – Article 95(2) of Regulation 2017/1001 – Article 27(4) of Delegated Regulation (EU) 2018/625 – Misuse of rights.#Case T-1088/23.

May 8, 2025 0 Comments

CELEX:62019CJ0822_SUM: Judgment of the Court (Ninth Chamber) of 3 June 2021.#Direcţia Generală Regională a Finanţelor Publice Braşov and Agenţia Naţională de Administrare Fiscală - Direcţia Generală a Vămilor - Direcţia Regională Vamală Braşov - Biroul Vamal de Interior Sibiu v Flavourstream SRL.#Request for a preliminary ruling from the Curtea de Apel Alba Iulia.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Tariff classification – Tariff subheadings 1702 90 95, 2912 49 00 and 3824 90 92 – Aqueous solution.#Case C-822/19.

May 8, 2025 0 Comments

CELEX:62019CJ0591_SUM: Judgment of the Court (First Chamber) of 10 June 2021.#European Commission v Fernando De Esteban Alonso.#Appeal – Civil service – Internal investigation by the European Anti-fraud Office (OLAF) – Forwarding of information by OLAF to the national judicial authorities – Filing of a complaint by the European Commission – Concepts of an official who is ‘referred to by name’ and ‘implicated’ – Failure to inform the interested party – Commission’s right to file a complaint with the national judicial authorities before the conclusion of OLAF’s investigation – Action for damages.#Case C-591/19 P.

May 8, 2025 0 Comments

CELEX:62024CC0315: Opinion of Advocate General Norkus delivered on 8 May 2025.###

May 8, 2025 0 Comments

CELEX:62023CC0580: Opinion of Advocate General Szpunar delivered on 8 May 2025.###

May 8, 2025 0 Comments

CELEX:62024CC0115:           Conclusions de l'avocat général M. A. Rantos, présentées le 8 mai 2025.###

This document does not exist in English.
May 8, 2025 0 Comments

CELEX:62023CC0744: Opinion of Advocate General Kokott delivered on 8 May 2025.###

May 8, 2025 0 Comments

CELEX:62023CC0698: Opinion of Advocate General Campos Sánchez-Bordona delivered on 8 May 2025.###

May 8, 2025 0 Comments

CELEX:62024CC0072: Opinion of Advocate General Norkus delivered on 8 May 2025.###

May 8, 2025 0 Comments

CELEX:62023CC0560: Opinion of Advocate General Richard de la Tour delivered on 8 May 2025.###

May 8, 2025 0 Comments

CELEX:32022L2523R(05):           Rectificatif à la directive (UE) 2022/2523 du Conseil du 15 décembre 2022 visant à assurer un niveau minimum d’imposition mondial pour les groupes d’entreprises multinationales et les groupes nationaux de grande envergure dans l’Union (JO L 328 du 22.12.2022)

The corrigendum does not concern the English version.
May 8, 2025 0 Comments

CELEX:32021R0168R(01)

The corrigendum does not concern the English version.
May 8, 2025 0 Comments

CELEX:62019CJ0570_SUM: Judgment of the Court (Fourth Chamber) of 2 September 2021.#Irish Ferries Ltd v National Transport Authority.#Reference for a preliminary ruling – Maritime transport – Rights of passengers when travelling by sea and inland waterway – Regulation (EU) No 1177/2010 – Articles 18 and 19, Article 20(4), and Articles 24 and 25 – Cancellation of passenger services – Late delivery of a vessel to the carrier – Notice given prior to the originally scheduled date of departure – Consequences – Right to re-routing – Procedures – Payment of the additional costs – Right to compensation – Calculation – Concept of ticket price – National body responsible for the enforcement of Regulation No 1177/2010 – Competence – Concept of a complaint – Assessment of validity – Articles 16, 17, 20

May 7, 2025 0 Comments

CELEX:62024CO0656:           Ordonnance de la Cour (septième chambre) du 28 avril 2025.#U.T.G. Prefettura di Bari et Autorità nazionale anticorruzione (ANAC) contre Dmeco Engineering Srl e.a.#Renvoi préjudiciel – Article 53, paragraphe 2, et article 94 du règlement de procédure de la Cour – Liberté d’entreprise – Liberté d’établissement – Situation purement interne – Exigence d’indication des raisons justifiant la nécessité d’une réponse par la Cour – Exigence d’indication du lien existant entre les dispositions de droit de l’Union dont l’interprétation est demandée et la législation nationale applicable – Absence de précisions suffisantes – Irrecevabilité manifeste.#Affaire C-656/24.

This document does not exist in English.
May 7, 2025 0 Comments

CELEX:62024CO0881: Order of the Court of 29 April 2025.#SC v Eulex Kosovo.#Appeal – Arbitration clause – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request demonstrating than an issue is significant with respect to the unity, consistency or development of EU law – Appeal allowed to proceed in part.#Case C-881/24 P.

May 7, 2025 0 Comments

Obvestilo glede pozivanja za RP-O

Davčni zavezanec, katerega davčno obdobje je trimesečje, predloži obračun DDV-O za trimesečno obdobje, medtem ko se rekapitulacijsko poročilo (RP-O) predloži za mesečno obdobje poročanja. RP-O se predloži le za mesec, v katerem davčni zavezanec opravi dobave, ki so predmet poročanja oziroma ko mora poročati o popravkih za pretekla obdobja poročanja.

Če trimesečni davčni zavezanec izkaže v obračunu DDV-O dobave v polju 12, in ne predloži RP-O za vse tri mesece oz. ne predloži za mesec/a, ko ni imel dobav, o katerih bi moral poročati, prejme poziv za mesece, za katere RP-O ni predložil. Navedeno v praksi pomeni, da so oziroma bodo npr. poziv za predložitev RP-O za obdobje marec 2025 prejeli tudi trimesečni davčni zavezanci, ki niso predložili RP-O za obdobje marec 2025, (ker niso imeli dobav, o katerih bi morali poročati), so pa predložili npr. RP-O za januar in/ali februar 2025.

Davčne zavezance obveščamo, da če so bili RP-O za mesece znotraj trimesečnega davčnega obdobja že ustrezno predloženi, da pozive za RP-O za obdobje poročanja, ki je znotraj trimesečnega davčnega obdobja, za katerega niso dolžni predložiti RP-O, štejejo za brezpredmetne.

May 7, 2025 0 Comments
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