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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:62025CN0176: Case C-176/25, Steizer: Request for a preliminary ruling from the Oberlandesgericht Düsseldorf (Germany), lodged on 4 March 2025 – IU v BT

June 10, 2025 0 Comments

CELEX:62025TN0192: Case T-192/25: Action brought on 19 March 2025 – AW v Parliament

June 10, 2025 0 Comments

CELEX:62025TN0249: Case T-249/25: Action brought on 14 April 2025 – Jokey and Others v Parliament and Council

June 10, 2025 0 Comments

CELEX:62024TN0650: Case T-650/24: Action brought on 16 December 2024 – TotalEnergies Charging Services España v CINEA

June 10, 2025 0 Comments

CELEX:62025TN0259: Case T-259/25: Action brought on 22 April 2025 – Pumpyanskiy v Council

June 10, 2025 0 Comments

CELEX:31996R2185R(02)

The corrigendum does not concern the English version.
June 10, 2025 0 Comments

CELEX:32025D03229: Council Decision of 27 May 2025 replacing a member of the Management Board of the European Agency for Safety and Health at Work for Germany

June 10, 2025 0 Comments

CELEX:32025D1168: Council Decision (EU) 2025/1168 of 5 June 2025 on the position to be taken on behalf of the European Union within the Committee of the Parties to the Council of Europe Convention on preventing and combating violence against women and domestic violence, at its 18th meeting, on the recommendations and conclusions addressed to certain Parties on their implementation of that Convention, with regard to matters related to judicial cooperation in criminal matters, asylum and non-refoulement

June 10, 2025 0 Comments

CELEX:32025D1169: Council Decision (EU) 2025/1169 of 5 June 2025 on the position to be taken on behalf of the European Union within the Committee of the Parties to the Council of Europe Convention on preventing and combating violence against women and domestic violence, at its 18th meeting, on the recommendations and conclusions addressed to certain Parties on their implementation of that Convention, with regard to matters related to institutions and public administration of the Union

June 10, 2025 0 Comments

CELEX:32004L0083R(06)

The corrigendum does not concern the English version.
June 10, 2025 0 Comments

CELEX:32025D03230: Council Decision of 27 May 2025 replacing an alternate member of the Management Board of the European Foundation for the improvement of living and working conditions for Spain

June 10, 2025 0 Comments

Evropska Unija je sprejela 17. paket omejevalnih ukrepov proti Rusiji, Belorusiji ter zasedenim ukrajinskim ozemljem

Sprememba zakonodaje v okviru sedemnajstega paketa omejevalnih ukrepov je bila objavljena v Uradnem listu EU dne 20. 5. 2025.

Bistvene spremembe Uredbe 833/2014 o omejevalnih ukrepih, ki veljajo pri trgovanju z Rusko federacijo:

  • razširja se seznam prepovedanega blaga, ki prispeva k vojaškim in tehnološkim izboljšavam Rusije, vključno s predhodnimi kemičnimi sestavinami za energetske materiale in rezervnimi deli za obdelovalne stroje

  • dodanih 31 novih subjektov za katere bodo veljale strožje omejitve izvoza blaga in tehnologije z dvojno rabo ter blaga in tehnologije, ki bi lahko prispevali k tehnološkim izboljšavam ruskega obrambnega in varnostnega sektorja. 

V okviru istega paketa omejevalnih ukrepov je bila objavljena tudi sprememba Uredbe 269/2014 o omejevalnih ukrepih v zvezi z dejanji, ki spodkopavajo suverenost in neodvisnost Ukrajine, ki se nanaša le na določitev fizičnih ali pravnih oseb ter zamrznitev njihovih finančnih sredstev.

June 9, 2025 0 Comments

Evropska Unija je sprejela 17. paket omejevalnih ukrepov proti Rusiji, Belorusiji ter zasedenim ukrajinskim ozemljem

Sprememba zakonodaje v okviru sedemnajstega paketa omejevalnih ukrepov je bila objavljena v Uradnem listu EU dne 20. 5. 2025.

Bistvene spremembe Uredbe 833/2014 o omejevalnih ukrepih, ki veljajo pri trgovanju z Rusko federacijo:

  • razširja se seznam prepovedanega blaga, ki prispeva k vojaškim in tehnološkim izboljšavam Rusije, vključno s predhodnimi kemičnimi sestavinami za energetske materiale in rezervnimi deli za obdelovalne stroje

  • dodanih 31 novih subjektov za katere bodo veljale strožje omejitve izvoza blaga in tehnologije z dvojno rabo ter blaga in tehnologije, ki bi lahko prispevali k tehnološkim izboljšavam ruskega obrambnega in varnostnega sektorja. 

V okviru istega paketa omejevalnih ukrepov je bila objavljena tudi sprememba Uredbe 269/2014 o omejevalnih ukrepih v zvezi z dejanji, ki spodkopavajo suverenost in neodvisnost Ukrajine, ki se nanaša le na določitev fizičnih ali pravnih oseb ter zamrznitev njihovih finančnih sredstev.

June 9, 2025 0 Comments

UPRS Sodba IV U 127/2022-18

Potrdilo o izvršljivosti, s katerim je opremljen zadevni izvršilni naslov, ki se izvršuje, predstavlja potrdilo v smislu 179. člena ZUP, zato se dejstva, ki so v njem potrjena, v skladu s prvim odstavkom 169. člena ZUP štejejo za dokazana. Potrdilo o izvršljivosti pa se v postopku davčne izvršbe ne more izpodbijati, pač pa se lahko izpodbija le pri organu, ki je potrdil izvršljivost, torej v posebnem postopku.
June 6, 2025 0 Comments

UPRS Sodba IV U 74/2022-27

ZBPP jasno loči obveznosti in pravice Republike Slovenije od obveznosti in pravic pristojnega organa za BPP. Prvi tožnik je tako organ, ki preko svoje predsednice in strokovne službe odloča o dodelitvi brezplačne pravne pomoči in opravlja druga strokovna in administrativna opravila, ni pa (končni) upravičenec iz materialnega razmerja. To je po izrecnih določbah ZBPP država, torej Republika Slovenija. Pravico do pritožbe ima oseba, ki je (dejansko) imela položaj stranke postopka pred organom prve stopnje (formalni kriterij). Ne gre torej zgolj za to, kateri subjekt bi moral imeti položaj stranke kot upravičeni predlagatelj v skladu s 46. členom ZBPP, temveč kateri subjekt je tak položaj dejansko imel. Kot upnik je v predlogu davčne izvršbe navedena Republika Slovenija, brez nadaljnjih identifikacijskih podatkov, kot sta matična številka ali naslov. Tako zgolj na podlagi (nepopolne) označbe upnika v predlogu ni mogoče zanesljivo sklepati na to, ali je...
June 6, 2025 0 Comments

CELEX:62023CJ0283_SUM: 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.

June 6, 2025 0 Comments

CELEX:62023CJ0087_SUM: Judgment of the Court (Seventh Chamber) of 4 July 2024.#Biedrība 'Latvijas Informācijas un komunikācijas tehnoloģijas asociācija' v Valsts ieņēmumu dienests.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Article 9(1) – Concepts of ‘taxable person’ and ‘economic activity’ – Non-profit association carrying out projects financed by the European Regional Development Fund (ERDF) – Supply of training services through subcontractors – Inclusion of the amount of the subsidy in the taxable amount – Article 73.#Case C-87/23.

June 6, 2025 0 Comments

CELEX:62023CJ0420_SUM: Judgment of the Court (Sixth Chamber) of 20 June 2024.#FAURÉCIA – Assentos de Automóvel, Lda v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Taxation – Article 63 TFEU – Free movement of capital – Stamp duty – Short-term cash transactions – Resident and non-resident borrowers – Difference in treatment – Restriction.#Case C-420/23.

June 6, 2025 0 Comments

CELEX:62022CJ0425_SUM: Judgment of the Court (Fifth Chamber) of 4 July 2024.#MOL Magyar Olaj- és Gázipari Nyrt. v Mercedes-Benz Group AG.#Reference for a preliminary ruling – Judicial cooperation in civil and commercial matters – Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Article 7(2) – Jurisdiction in tort, delict or quasi-delict – Place where the damage occurred – Cartel declared contrary to Article 101 TFEU and Article 53 of the Agreement on the European Economic Area – Subsidiaries established in different Member States – Direct damage exclusively suffered by subsidiaries – Action for damages from the parent company – Concept of ‘economic unit’.#Case C-425/22.

June 6, 2025 0 Comments

CELEX:62023CJ0179_SUM: 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 effected 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.

June 6, 2025 0 Comments
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