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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.


 

Obveznost za plačilo razlike trošarine ob zvišanju DPC cigaret, 13. 7. 2024

Zaradi navedenega osebe, ki imajo drobno rezani tobak in cigarete na zalogi zunaj trošarinskih skladišč, evidentirajo količino drobno rezanega tobaka in cigaret, ki jih imajo na zalogi, ter obračunajo razliko trošarine. Podatke o zalogi drobno rezanega tobaka in cigaret predložijo na obrazcu »Obračun razlike trošarine za drobno rezani tobak in cigarete« (v nadaljevanju Obračun TRO-RAZ), ki je objavljen na spletni strani Finančne uprave RS. Trošarina se plača najpozneje 60. dan po opravljenem popisu. Trošarina se plača, če je znesek trošarine iz obračuna višji od 10 evrov. V zvezi z navedenim vas obveščamo, da se bodo 13. 7. 2024 zvišale cene cigaret navedenih v Obračunu TRO-RAZ, z dne 12. 7. 2024, ki se nahaja v prilogi tega obvestila.Glede na navedeno, morajo zavezanci evidentirati količino omenjenih cigaret, ki jih imajo na zalogi, na Obračunu TRO-RAZ na dan 12. 7. 2024. Ustrezno izpolnjen Obračun TRO-RAZ, z dne 12. 7. 2024, se pristojnemu finančnemu uradu predloži do 29. 7. 2024. Obveznost za plačilo razlike trošarine za znesek, ki je višji od 10 evrov, je potrebno poravnati do 10. 9. 2024. Plačilo se izvrši v dobro podračuna št. SI5601100-8881000030 – prehodni davčni podračun (PDP) države. Poleg številke vplačilnega računa se na plačilnem nalogu obvezno navede tudi številko sklica, ki je določena z modelom 19 v obliki: oznaka modela 19, sklic (davčna številka plačnika – 29009).Obračun TRO-RAZ se predloži FURS po elektronski poti preko informacijskega sistema E-TROD. Dostop do IS E-TROD je urejen preko portala e-Davki. Za pomoč pri predložitvi in izpolnitvi Obračuna TRO-RAZ preko informacijskega sistema E-TROD prilagamo pripomoček in navodila, ki se nahajajo v prilogi tega obvestila, ter so na voljo tudi v okviru komponente »Obvestila« v informacijskem sistemu E-TROD.Pripomoček za obračun razlike trošarine za drobno rezani tobak in cigareteUporabniška navodila - priročnik TRO-RAZ
July 5, 2024 0 Comments

CELEX:62019CJ0201: Judgment of the Court (First Chamber) of 27 June 2024.#Servier SAS and Others v European Commission.#Appeal – Competition – Pharmaceutical products – Market for perindopril – Article 101 TFEU – Agreements, decisions and concerted practices – Potential competition – Restriction of competition by object – Strategy to delay the market entry of generic versions of perindopril – Patent dispute settlement agreement – Duration of the infringement – Concept of a single infringement – Annulment or reduction of the fine.#Case C-201/19 P.

July 5, 2024 0 Comments

CELEX:62022CJ0736:           Arrêt de la Cour (cinquième chambre) du 4 juillet 2024.#République portugaise contre Commission européenne.#Pourvoi – Aides d’État – Zone franche de Madère – Octroi d’avantages fiscaux aux entreprises – Régime d’aides mis à exécution par la République portugaise – Décisions C(2007) 3037 final et C(2013) 4043 final – Décision prise par la Commission européenne sur le fondement de l’article 108, paragraphe 2, premier alinéa, TFUE – Règlement (UE) 2015/1589 – Article 1er, sous b), i) et ii) – Notions d’“aide existante” et d’“aide nouvelle” – Mise en œuvre d’une aide existante en violation d’une condition assurant la compatibilité de l’aide avec le marché intérieur.#Affaire C-736/22 P.

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July 5, 2024 0 Comments

CELEX:62023CJ0430: Judgment of the Court (Tenth Chamber) of 4 July 2024.#SN v European Parliament.#Appeal – European Parliament – Rules governing the payment of expenses and allowances to Members of Parliament – Parliamentary assistance allowance – Recovery of sums unduly paid.#Case C-430/23 P.

July 5, 2024 0 Comments

CELEX:62022CJ0524_SUM: Judgment of the Court (Sixth Chamber) of 11 January 2024.#Amer Foz v Council of the European Union.#Appeal – Common foreign and security policy – Restrictive measures adopted against Syria – Measures directed against persons associated with persons and entities subject to restrictive measures – Lists of persons subject to the freezing of funds and economic resources – Proof that inclusion of the appellant’s name on those lists is well founded.#Case C-524/22 P.

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CELEX:62022CC0728: Opinion of Advocate General Medina delivered on 4 July 2024.###

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CELEX:62023CC0295: Opinion of Advocate General Campos Sánchez-Bordona delivered on 4 July 2024.###

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CELEX:62023CC0370: Opinion of Advocate General Ćapeta delivered on 4 July 2024.###

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CELEX:62023CC0277: Opinion of Advocate General Szpunar delivered on 4 July 2024.###

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CELEX:62022CJ0450: Judgment of the Court (Fourth Chamber) of 4 July 2024.#Caixabank SA, venant aux droits de Bankia SA et Banco Mare Nostrum SA and Others v Asociación de Usuarios de Bancos, Cajas de Ahorro y Seguros de España ( Adicae ) and Others.#Reference for a preliminary ruling – Unfair terms in consumer contracts – Directive 93/13/EEC – Mortgage loan agreements – Clauses limiting the variation of the interest rates – ‘Floor’ clauses – Collective action seeking an order to cease and desist from using those clauses and reimbursement of the payments made in that respect, involving a significant number of sellers or suppliers and consumers – Plain and intelligible nature of those clauses – Concept of the ‘average consumer who is reasonably well informed and reasonably observant and circ

July 5, 2024 0 Comments

CELEX:62022CJ0538: Judgment of the Court (Sixth Chamber) of 4 July 2024.#SB v Agrárminiszter.#Reference for a preliminary ruling – Agriculture – Common Agricultural Policy – Regulation (EU) No 1307/2013 – Article 52 – Delegated Regulation (EU) No 639/2014 – Article 53(1) – Definition of eligibility criteria for coupled support measures – Competence of the Member States – Delegated Regulation (EU) No 640/2014 – Points 16 and 18 of the second subparagraph of Article 2(1) – Distinction between ‘declared animals’ and ‘animals determined’ – Article 30(3) – Support calculated on the basis of animals determined – Article 31(1) to (3) – Administrative penalties for non-compliance among declared animals – Application for coupled support linked to the keeping of suckler cows – Calving rate set in na

July 5, 2024 0 Comments

CELEX:62023CJ0179: Judgment of the Court (Seventh Chamber) of 4 July 2024.#Centrul Român pentru Administrarea Drepturilor Artiștilor Interpreți (Credidam) v Guvernul României and Ministerul Finanțelor.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Supply of services for consideration – Management fees collected by a collective management organisation for copyright and related rights for the collection, distribution and payment of remuneration due to rightholders – Remuneration not forming part of a taxable transaction.#Case C-179/23.

July 5, 2024 0 Comments

CELEX:62023CJ0283: Judgment of the Court (Sixth Chamber) of 4 July 2024.#Criminal proceedings against Procureur du Roi près du Tribunal de Première Instance d’Eupen.#Reference for a preliminary ruling – Harmonisation of laws – Transport – Road transport – Directive 2014/31/EU – Scope – Non-automatic weighing instruments for the purpose of determining the mass of vehicles – Use of weighing instruments for the purposes of applying national criminal legislation.#Case C-283/23.

July 5, 2024 0 Comments

CELEX:62022CJ0708: Judgment of the Court (Eighth Chamber) of 4 July 2024.#Asociación Española de Productores de Vacuno de Carne (Asoprovac) v Administración General del Estado.#Reference for a preliminary ruling – Direct payments to farmers under support schemes within the framework of the common agricultural policy – Financing, management and monitoring of the common agricultural policy – Permanent public grassland – Conditions for access to direct payments for farmers – Animals must belong to the farmers’ own agricultural holding.#Case C-708/22.

July 5, 2024 0 Comments

CELEX:62023CJ0375: Judgment of the Court (Seventh Chamber) of 4 July 2024.#EN v Udlændingenævnet.#Reference for a preliminary ruling – EEC-Turkey Association Agreement – Decision No 1/80 – Article 13 – Standstill clause – Scope – Concept of ‘new restriction’ – National legislation introducing more restrictive conditions for obtaining a permanent residence permit.#Case C-375/23.

July 5, 2024 0 Comments

CELEX:62022CJ0450_RES: Judgment of the Court (Fourth Chamber) of 4 July 2024.#Caixabank SA, venant aux droits de Bankia SA et Banco Mare Nostrum SA and Others v Asociación de Usuarios de Bancos, Cajas de Ahorro y Seguros de España ( Adicae ) and Others.#Reference for a preliminary ruling – Unfair terms in consumer contracts – Directive 93/13/EEC – Mortgage loan agreements – Clauses limiting the variation of the interest rates – ‘Floor’ clauses – Collective action seeking an order to cease and desist from using those clauses and reimbursement of the payments made in that respect, involving a significant number of sellers or suppliers and consumers – Plain and intelligible nature of those clauses – Concept of the ‘average consumer who is reasonably well informed and reasonably observant and

July 5, 2024 0 Comments

CELEX:62023TJ0530: Judgment of the General Court (Second Chamber) of 3 July 2024.#AC Marca Brands, SL v European Union Intellectual Property Office.#Case T-530/23.

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CELEX:62022TJ0329: Judgment of the General Court (Sixth Chamber) of 3 July 2024.#Canalones Castilla, SL v European Union Intellectual Property Office.#Case T-329/22.

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CELEX:62023TO1097(02): __[no-tr-for:ord-t]__ of 13 June 2024.#Vivendi SE v European Commission.#Case T-1097/23 R-RENV.

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CELEX:62022TJ0597: Judgment of the General Court (First Chamber) of 3 July 2024.#Sophienwald AG v European Union Intellectual Property Office.#Case T-597/22.

July 5, 2024 0 Comments
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