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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:32022R0123R(05)

The corrigendum does not concern the English version.
November 14, 2023 0 Comments

CELEX:32011L0024R(03)

The corrigendum does not concern the English version.
November 14, 2023 0 Comments

CELEX:32013L0048R(01)

The corrigendum does not concern the English version.
November 14, 2023 0 Comments

CELEX:62022TO0299: Order of the General Court (Second Chamber) of 7 November 2023.#Sattvica SA v European Union Intellectual Property Office.#Case T-299/22.

November 13, 2023 0 Comments

UPRS Sodba in sklep II U 228/2018-25

Iz izpodbijanega sklepa in listin, ki so v spisu, dovolj jasno in obenem nesporno sledi, da je bil izpodbijani sklep o davčni izvršbi izdan tožeči stranki kot poroku davčnega dolžnika ter da je bil izpodbijani sklep tožeči stranki izdan kot (drugi) osebi, na katero je bila prenesena dejavnost izven statusnega preoblikovanja z namenom, da bi se slednji kot dolžnik izognil plačilu davka. Izpodbijani sklep ni bil izdan na podlagi predhodno izdane odločbe, s katero bi bilo odločeno o obveznosti tožeče stranke kot poroku davčnega dolžnika, ter ji v tem - odmernem postopku ni bila dana možnost izjave, zato v zadevi ni bilo odločeno na ustavnoskladen način.
November 13, 2023 0 Comments

UPRS Sodba in sklep IV U 91/2017-15

Izpodbijani sklep o davčni izvršbi je bil izdan tožeči stranki kot poroku davčne dolžnice, in sicer kot (drugi) osebi, na katero je bila prenesena dejavnost družbe izven statustnega preoblikovanja z namenom, da bi se družba kot dolžnica izognila plačilu davka. Ker izpodbijani sklep ni bil izdan na podlagi predhodno izdane odločbe, s katero bi bilo odločeno o obveznosti tožnika kot poroka davčne dolžnice ter mu v odmernem postopku ni bila dana možnost izjave, torej v zadevi ni bilo odločeno na ustavno skladen način, je sodišče tožbi ugodilo in izpodbijani sklep odpravilo ter zadevo vrnilo upravnemu organu v ponovni postopek.
November 13, 2023 0 Comments

UPRS Sodba in sklep II U 277/2018-17

Davčni organ tožnici kot porokininji davčnega dolžnika očita prenos dejavnosti davčnega dolžnika na tožnico kot povezani osebi z namenom, da bi se dolžnik izognil plačilu davka in ji je izdal sklep o izvršbi za dolg davčnega dolžnika. Davčni organ bi moral pred izdajo sklepa o davčni izvršbi zoper porokinjo davčnega dolžnika predhodno izdati odmerno odločbo, pri tem pa bi moral tožnici kot porokinji omogočiti, da se v zadevi izjasni tako glede dejanskih, kot tudi o pravnih razlogih. Ker tožnici kot porokinji davčnega dolžnika ni bila izdana odmerna odločba in ji v davčnem postopku tudi ni bila dana možnost izjave o dejanskih in pravnih razlogih, na katerih temelji njena poroštvena obveznost, v obravnavani zadevi ni pravne podlage za izdajo izpodbijanega sklepa o davčni izvršbi tožnici.
November 13, 2023 0 Comments

Zaključevanje deklaracij prepuščenih v izvoz pred 24. 5. 2023

Obveščamo vas, da bodo dne 10. 12. 2023 predmetne carinske deklaracije za katere carinski organ ni prejel ustreznega dokazila, da je blago zapustilo carinsko območje Unije, v skladu z drugim odstavkom 248. člena Delegirane uredbe Komisije (EU) 2015/2446  (UL L 343/2015) avtomatsko izrečene za neveljavne.

Do takrat je še čas, da se carinskemu organu posredujejo dokazila, da je blago zapustilo carinsko območje Unije.

November 13, 2023 0 Comments

CELEX:62021CA0568: Case C-568/21, Staatssecretaris van Justitie en Veiligheid (Diplomatic Card: Judgment of the Court (First Chamber) of 21 September 2023 (request for a preliminary ruling from the Raad van State — Netherlands) — Staatssecretaris van Justitie en Veiligheid v E., S. (Reference for a preliminary ruling — Area of freedom, security and justice — Dublin System — Regulation (EU) No 604/2013 — Criteria and mechanisms for determining the Member State responsible for examining an application for international protection — Responsibility of the Member State which issued a residence document to the applicant — Article 2(l) — Meaning of ‘residence document’ — Diplomatic card issued by a Member State — Vienna Convention on Diplomatic Relations)

November 13, 2023 0 Comments

CELEX:62022CA0133: Case C-133/22, LACD: Judgment of the Court (Third Chamber) of 28 September 2023 (request for a preliminary ruling from the Bundesgerichtshof — Germany) — LACD GmbH v BB Sport GmbH & Co. KG (Reference for a preliminary ruling — Consumer protection — Directive 2011/83/EU — Point 14 of Article 2 — Directive (EU) 2019/771 — Point 12 of Article 2 — Commercial guarantee — Specifications or any other requirements not related to the conformity of the goods sold, set out in the guarantee statement or in the relevant advertising — Undertaking by a guarantor in respect of the consumer’s satisfaction with the goods purchased — Verification that the consumer is not satisfied)

November 13, 2023 0 Comments

CELEX:62016TA0266: Case T-266/16, T-324/16, T-351/16, T-363/16, T-371/16 and T-388/16: Judgment of the General Court of 20 September 2023 — Capsugel Belgium and Others v Commission (State aid — Aid scheme put into effect by Belgium — Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted — Tax ruling — Taxable profit — Excess profit exemption — Advantage — Selectivity — Recovery)

November 13, 2023 0 Comments

CELEX:62018TB0109: Case T-109/18: Order of the General Court of 8 September 2023 — VI v Commission

November 13, 2023 0 Comments

CELEX:62023TN0595: Case T-595/23: Action brought on 28 September 2023 — beckberg v EUIPO (Shape of a hatching chick)

November 13, 2023 0 Comments

CELEX:62019TB0513: Case T-513/19: Order of the General Court of 11 September 2023 — Lux v Commission

November 13, 2023 0 Comments

CELEX:62023TN0607: Case T-607/23: Action brought on 2 October 2023 — Desimo v EUIPO — Dulces y conservas Helios (ELIOS)

November 13, 2023 0 Comments

CELEX:62023TN0583: Case T-583/23: Action brought on 25 September 2023 — Mendes v EUIPO — Actial Farmaceutica (LACTOBACILLUS PARACASEI DSM24733)

November 13, 2023 0 Comments

CELEX:62021CA0320: Case C-320/21 P: Judgment of the Court (Fourth Chamber) of 28 September 2023 — Ryanair DAC v European Commission, French Republic, Kingdom of Sweden, SAS AB (Appeal — State aid — Article 107(2)(b) TFEU — Swedish air transport market — Aid granted by the Kingdom of Sweden to an airline amid the COVID-19 pandemic — Temporary Framework for State aid measures — State guarantee for a revolving credit facility — Decision by the European Commission not to raise objections — Aid intended to make good the damage suffered by a single victim — Principles of proportionality and non-discrimination — Freedom of establishment and freedom to provide services)

November 13, 2023 0 Comments

CELEX:62018TB0442: Case T-442/18: Order of the General Court of 14 September 2023 — Aeris Invest v ECB

November 13, 2023 0 Comments

CELEX:62023CN0221: Case C-221/23 P: Appeal brought on 06 April 2023 by NO against the order of the General Court (Fifth Chamber) delivered on 01 February 2023 in Case T-708/21, NO v European Commission

November 13, 2023 0 Comments

CELEX:62023TN0593: Case T-593/23: Action brought on 27 September 2023 — Nio v EUIPO — Audi (ES8)

November 13, 2023 0 Comments
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