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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:32024D0396: Council Decision (EU) 2024/396 of 16 January 2024 on the conclusion, on behalf of the Union, of the Protocol on the implementation of the Fisheries Partnership Agreement between the European Community, on the one hand, and the Republic of Kiribati, on the other (2023-2028)

January 24, 2024 0 Comments

UPRS Sodba I U 1445/2021-10

Obstoj oziroma navedba veljavnega transakcijskega računa upravičenca, na katerega bo nakazan morebiten znesek vračilo, je obvezna sestavina zahtevka za vračilo trošarine.
January 23, 2024 0 Comments

UPRS Sodba I U 678/2021-11

Transakcije z lastnimi poslovnimi deleži je torej mogoče šteti za prikrito izplačilo dobička. Vendar samo v primeru, da sta kumulativno izpolnjena pogoja kvalificirane udeležbe v kapitalu oz. drugega načina obvladovanja družbe (kar v obravnavani zadevi ni sporno) in da je kupnina za lastni poslovni delež višja od primerljivih tržnih cen. Iz obrazložitve izpodbijane odločbe pa ne izhaja, da bi davčni organ kakorkoli ugotavljal, ali je tožnik za lastni poslovni delež plačal preveč (torej morebitne razlike med tržno in pogodbeno ceno) in bi torej po vsebini šlo za prikrito izplačilo dobička, saj je izhajal iz napačnega materialnopravnega izhodišča, da celoten znesek kupnine pomeni izplačilo dobička.
January 23, 2024 0 Comments

UPRS Sodba I U 1801/2019-24

Tožnik se v tožbi sklicuje, da bi bili nadaljnji postopki zoper neplačnike ekonomsko neupravičeni. Davčni organ je na podlagi 76. člena ZDavP-2 pravilno štel, da je tožnik tisti, ki mora za svoje trditve v davčnem postopku predložiti dokaze. Za konkretni postopek to pomeni, da je na tožniku dokazno breme glede izpolnjevanja pogojev za odpis terjatev pod pogoji iz šestega odstavka 21. člena ZDDPO-2.
January 23, 2024 0 Comments

UPRS Sodba I U 1394/2021-19

Toženka v obrazložitvi nekonkretizirano ugotavlja, da sta navedeni podjetji povezani preko lastnikov in prokuristov ter pavšalno ugotavlja, da opravljata enako dejavnost, česar pa konkretno ne obrazloži. Ni konkretno ugotovljeno, katero dejavnost navedeni podjetji dejansko opravljata in ne gre zgolj za dejavnost, navedeno v statutu in v registru. V obrazložitvi izpodbijanega sklepa tudi ni določno ugotovljeno, kako naj bi potekalo usklajeno delovanje navedenih podjetij in na katerem upoštevnem trgu oz. sosednjih trgih. Iz obrazložitve izpodbijanega sklepa ni razvidno, na podlagi katerih dokazov je toženka sklepala na izpolnjevanja pogoja delovanja na istih upoštevnih ali sosednjih trgih.
January 23, 2024 0 Comments

CELEX:62023TO0562(01)_INF: Order of the President of the General Court of 25 October 2023.#QI v European Commission.#Case T-562/23 R.

January 23, 2024 0 Comments

CELEX:62023TJ0113_INF: Judgment of the General Court (First Chamber) of 8 November 2023.#Papier-Mettler KG v European Union Intellectual Property Office.#Case T-113/23.

January 23, 2024 0 Comments

CELEX:62022TO0801_INF: Order of the General Court (Second Chamber) of 14 November 2023.#3M Company v European Union Intellectual Property Office.#Case T-801/22.

January 23, 2024 0 Comments

CELEX:62023TJ0032_INF: Judgment of the General Court (Sixth Chamber) of 22 November 2023.#Tradias GmbH v European Union Intellectual Property Office.#Case T-32/23.

January 23, 2024 0 Comments

CELEX:62022TJ0780_INF: Judgment of the General Court (Seventh Chamber) of 15 November 2023.#TUI Holding Spain, SLU v European Union Intellectual Property Office.#Case T-780/22.

January 23, 2024 0 Comments

CELEX:62022TJ0665_INF: Judgment of the General Court (Second Chamber) of 8 November 2023.#SkinIdent AG v European Union Intellectual Property Office.#Case T-665/22.

January 23, 2024 0 Comments

Motnje v delovanju spletnih aplikacij FURS, 22. 1. 2024

V ponedeljek, 22. 1. 2024, smo od 12.00 do 16.00 zaznavali motnje v delovanju spletnih aplikacij FURS zaradi težav v omrežju HKOM.

January 23, 2024 0 Comments

CELEX:32024D0381: Council Decision (CFSP) 2024/381 of 22 January 2024 amending Decision (CFSP) 2019/2111 in support of SEESAC disarmament and arms control activities in South-East Europe reducing the threat of illicit small arms and light weapons and their ammunition

January 23, 2024 0 Comments

CELEX:32020L2184R(02)

The corrigendum does not concern the English version.
January 23, 2024 0 Comments

Kako prijaviti prihodke iz poslovanja preko spletnih platform?

January 22, 2024 0 Comments

CELEX:62023CO0488:           Ordonnance de la Cour (neuvième chambre) du 12 janvier 2024.#mBank S.A. contre KŁ et JŁ.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Réponse pouvant être clairement déduite de la jurisprudence – Clauses abusives dans les contrats conclus avec les consommateurs – Directive 93/13/CEE – Article 6, paragraphe 1, et article 7, paragraphe 1 – Contrat de prêt hypothécaire indexé sur une devise étrangère – Effets de l’annulation de ce contrat dans son intégralité – Adaptation judiciaire de la prestation correspondant au capital mis à disposition.#Affaire C-488/23.

This document does not exist in English.
January 22, 2024 0 Comments

CELEX:62023CN0627: Case C-627/23, Commune de Schaerbeek and Commune de Linkebeek: Request for a preliminary ruling from the Cour de cassation (Belgium) lodged on 13 October 2023 — Commune de Schaerbeek and Commune de Linkebeek v Holding Communal SA

January 22, 2024 0 Comments

CELEX:62023TA0019: Case T-19/23: Judgment of the General Court of 15 November 2023 — Laboratorios Normon v EUIPO — Sofar (NORMOCARE) (EU trade mark — Invalidity proceedings — EU word mark NORMOCARE — Earlier national word mark NOMOR — Relative ground for invalidity — Article 60(1)(a) and Article 8(1)(b) of Regulation (EU) 2017/1001)

January 22, 2024 0 Comments

CELEX:62023TB0326: Case T-326/23: Order of the General Court of 23 November 2023 — D’Agostino v ECB (Actions for damages — Economic and monetary policy — Statement by the President of the ECB during a press conference — Division of powers between the bodies of the ECB — Sufficiently serious breach of a rule of law intended to confer rights on individuals — Causal link — Action manifestly lacking any foundation in law)

January 22, 2024 0 Comments

CELEX:62022TA0506: Case T-506/22: Judgment of the General Court of 29 November 2023 — CrossFit v EUIPO — Pitk Pelotas (CROSSWOD EQUIPMENT) (EU trade mark — Opposition proceedings — Application for the EU figurative mark CROSSWOD EQUIPMENT — Earlier EU word marks and international registration of a word mark CROSSFIT — Earlier EU word mark CROSS — Relative grounds for refusal — No likelihood of confusion — Non-similarity of the signs — Article 8(1)(b) of Regulation (EU) 2017/1001 — No damage to reputation — Article 8(5) of Regulation 2017/1001)

January 22, 2024 0 Comments
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