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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: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

CELEX:62022CJ0538_SUM: 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 i

June 6, 2025 0 Comments

CELEX:62023CJ0148_SUM: Judgment of the Court (Seventh Chamber) of 27 June 2024.#Gestore dei Servizi Energetici SpA - GSE v Erg Eolica Ginestra Srl and Others.#Reference for a preliminary ruling – Environment – Directive 2009/28/EC – Article 1 – Art. 3(3)(a) – Principles of legal certainty and protection of legitimate expectations – Charter of Fundamental Rights of the European Union – Article 16 – Promotion of the use of energy from renewable sources – Alteration of the scheme applicable – Grant of the aid concerned subject to the conclusion of contracts.#Case C-148/23.

June 6, 2025 0 Comments

CELEX:62024CC0035: Opinion of Advocate General Medina delivered on 5 June 2025.###

June 6, 2025 0 Comments

CELEX:62024CJ0310: Judgment of the Court (Ninth Chamber) of 5 June 2025.#YL v „Elektrorazpredelitelni mrezhi Zapad“ EAD.#Reference for a preliminary ruling – Internal market for electricity – Regulation (EU) 2019/943 – Directive (EU) 2019/944 – Scope – Electricity consumption inaccurately measured owing to meter malfunction – Billing on the basis of estimated electricity consumption – Consumer rights – Directive 2011/83/EU – Scope – Unsolicited supply.#Case C-310/24.

June 6, 2025 0 Comments

CELEX:62022CC0769: Opinion of Advocate General Ćapeta delivered on 5 June 2025.###

June 6, 2025 0 Comments

CELEX:62023CO0786_SUM: Order of the Court (Sixth Chamber) of 4 July 2024.#Eugen Tomac v Council of the European Union.#Appeal – Article 181 of the Rules of Procedure of the Court of Justice – Law governing the institutions – Article 265 TFEU – Action for failure to act – Full application of the provisions of the Schengen acquis in Romania – Obligation to adopt a decision pursuant to the Act concerning the conditions of accession to the European Union of the Republic of Bulgaria and Romania – Appeal in part manifestly inadmissible and in part manifestly unfounded.#Case C-786/23 P.

June 6, 2025 0 Comments

Novosti s področja porekla blaga v letu 2025 in prehodne določbe, PEM pravila in revidirana PEM pravila, možnosti prehoda med pravili

Spoštovani,

vabimo Vas, da se udeležite predavanja o novostih s področja porekla blaga v letu 2025 in prehodnih določbah, PEM pravilih in revidiranih PEM pravilih, možnosti prehoda med pravili. V okviru predavanja bomo predstavili tudi veliko praktičnih primerov. Predavanje bo potekalo v veliki predavalnici FU Maribor (Titova 10, 5. nadstropje), v torek, 17. 6. 2025, s pričetkom ob 9.00 in trajanjem 2 šolski uri. Prijavite se lahko do vključno petka, 13. 6. 2025 oz. do zasedbe vseh mest.

Več na Poreklo blaga Maribor

Vašo udeležbo sporočite na elektronski naslov:  Stanko.Podgorsek(at)gov.si 

Vljudno vabljeni.

June 6, 2025 0 Comments

Novosti s področja porekla blaga v letu 2025 in prehodne določbe, PEM pravila in revidirana PEM pravila, možnosti prehoda med pravili

Spoštovani,

vabimo Vas, da se udeležite predavanja o novostih s področja porekla blaga v letu 2025 in prehodnih določbah, PEM pravilih in revidiranih PEM pravilih, možnosti prehoda med pravili. V okviru predavanja bomo predstavili tudi veliko praktičnih primerov. Predavanje bo potekalo v veliki predavalnici FU Maribor (Titova 10, 5. nadstropje), v torek, 17. 6. 2025, s pričetkom ob 9.00 in trajanjem 2 šolski uri. Prijavite se lahko do vključno petka, 13. 6. 2025 oz. do zasedbe vseh mest.

Več na Poreklo blaga Maribor

Vašo udeležbo sporočite na elektronski naslov:  Stanko.Podgorsek(at)gov.si 

Vljudno vabljeni.

June 6, 2025 0 Comments

Novosti s področja porekla blaga v letu 2025 in prehodne določbe, PEM pravila in revidirana PEM pravila, možnosti prehoda med pravili

Spoštovani,

vabimo Vas, da se udeležite predavanja o novostih s področja porekla blaga v letu 2025 in prehodnih določbah, PEM pravilih in revidiranih PEM pravilih, možnosti prehoda med pravili. V okviru predavanja bomo predstavili tudi veliko praktičnih primerov. Predavanje bo potekalo v veliki predavalnici FU Maribor (Titova 10, 5. nadstropje), v torek, 17. 6. 2025, s pričetkom ob 9.00 in trajanjem 2 šolski uri. Prijavite se lahko do vključno petka, 13. 6. 2025 oz. do zasedbe vseh mest.

Več na Poreklo blaga Maribor

Vašo udeležbo sporočite na elektronski naslov:  Stanko.Podgorsek(at)gov.si 

Vljudno vabljeni.

June 6, 2025 0 Comments

Novosti s področja porekla blaga v letu 2025 in prehodne določbe, PEM pravila in revidirana PEM pravila, možnosti prehoda med pravili

Spoštovani,

vabimo Vas, da se udeležite predavanja o novostih s področja porekla blaga v letu 2025 in prehodnih določbah, PEM pravilih in revidiranih PEM pravilih, možnosti prehoda med pravili. V okviru predavanja bomo predstavili tudi veliko praktičnih primerov. Predavanje bo potekalo v veliki predavalnici FU Maribor (Titova 10, 5. nadstropje), v torek, 17. 6. 2025, s pričetkom ob 9.00 in trajanjem 2 šolski uri. Prijavite se lahko do vključno petka, 13. 6. 2025 oz. do zasedbe vseh mest.

Več na Poreklo blaga Maribor

Vašo udeležbo sporočite na elektronski naslov:  Stanko.Podgorsek(at)gov.si 

Vljudno vabljeni.

June 6, 2025 0 Comments

Novosti s področja porekla blaga v letu 2025 in prehodne določbe, PEM pravila in revidirana PEM pravila, možnosti prehoda med pravili

Spoštovani,

vabimo Vas, da se udeležite predavanja o novostih s področja porekla blaga v letu 2025 in prehodnih določbah, PEM pravilih in revidiranih PEM pravilih, možnosti prehoda med pravili. V okviru predavanja bomo predstavili tudi veliko praktičnih primerov. Predavanje bo potekalo v veliki predavalnici FU Maribor (Titova 10, 5. nadstropje), v torek, 17. 6. 2025, s pričetkom ob 9.00 in trajanjem 2 šolski uri. Prijavite se lahko do vključno petka, 13. 6. 2025 oz. do zasedbe vseh mest.

Več na Poreklo blaga Maribor

Vašo udeležbo sporočite na elektronski naslov:  Stanko.Podgorsek(at)gov.si 

Vljudno vabljeni.

June 6, 2025 0 Comments

Plačevanje prispevkov za socialno varnost za zavarovance – osebe, ki opravljajo dejavnost kot postranski poklic

June 6, 2025 0 Comments

CELEX:32022D0346R(01)

The corrigendum does not concern the English version.
June 6, 2025 0 Comments

CELEX:32025D03212: Council Decision of 27 May 2025 amending Decision 1999/70/EC concerning the external auditors of the national central banks, as regards the external auditors of Latvijas Banka

June 6, 2025 0 Comments

CELEX:32025D03210: Council Decision of 27 May 2025 amending Decision 1999/70/EC concerning the external auditors of the national central banks, as regards the external auditors of Lietuvos bankas

June 6, 2025 0 Comments
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