modro poslovanje....

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:62022CJ0318: Arrêt de la Cour (neuvième chambre) du 16 novembre 2023.#GE Infrastructure Hungary Holding Kft. contre Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Renvoi préjudiciel – Rapprochement des législations – Régime fiscal commun applicable aux fusions, aux scissions, aux scissions partielles, aux apports d’actifs et aux échanges d’actions – Directive 2009/133/CE – Scission partielle – Situation purement interne – Absence de réduction du capital social – Société détenant 100 % du capital de la société apporteuse.#Affaire C-318/22. This document does not exist in English. November 16, 2023 0 Comments	CELEX:62022CJ0349: Judgment of the Court (Eighth Chamber) of 16 November 2023.#NM v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Article 110 TFEU – Internal taxation – Prohibition of discriminatory taxation – Tax on vehicles – Second-hand vehicles imported from other Member States – Application of different tax rates depending on the date of registration of a vehicle in Portugal.#Case C-349/22. November 16, 2023 0 Comments
CELEX:62022CJ0422: Judgment of the Court (Second Chamber) of 16 November 2023.#Zakład Ubezpieczeń Społecznych Oddział w Toruniu v TE.#Reference for a preliminary ruling – Migrant workers – Social security – Legislation applicable – Regulation (EC) No 987/2009 – Articles 5, 6 and 16 – A1 certificate – Inaccuracy of the particulars – Withdrawal on the initiative of the issuing institution – Obligation for the issuing institution to initiate a dialogue and conciliation procedure with the competent authority of the host Member State – None.#Case C-422/22. November 16, 2023 0 Comments	CELEX:62022CJ0472: Judgment of the Court (Sixth Chamber) of 16 November 2023.#NO v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Article 49 TFEU – Freedom of establishment – Articles 63 and 65 TFEU – Free movement of capital – Personal income tax – Tax advantage relating to the taxation of capital gains on transfers of shares in small enterprises – Exclusion of undertakings established in other Member States – Concept of ‘abusive practice’.#Case C-472/22. November 16, 2023 0 Comments
CELEX:62023CC0014: Conclusions de l'avocat général M. J. Richard de la Tour, présentées le 16 novembre 2023.### This document does not exist in English. November 16, 2023 0 Comments	CELEX:62022TJ0321: Judgment of the General Court (First Chamber) of 15 November 2023.#International Foodstuffs Co. LLC v European Union Intellectual Property Office.#Case T-321/22. November 16, 2023 0 Comments
CELEX:62022TJ0780: 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. November 16, 2023 0 Comments	CELEX:62023TJ0019: Judgment of the General Court (Second Chamber) of 15 November 2023.#Laboratorios Normon, SA v European Union Intellectual Property Office.#Case T-19/23. November 16, 2023 0 Comments
CELEX:62022TJ0677: Judgment of the General Court (Sixth Chamber) of 15 November 2023.#Portal Golf Gestión, SA v European Union Intellectual Property Office.#Case T-677/22. November 16, 2023 0 Comments	CELEX:62022CC0654: Opinion of Advocate General Kokott delivered on 16 November 2023.### November 16, 2023 0 Comments
CELEX:62023TJ0035: Judgment of the General Court (Second Chamber) of 15 November 2023.#Daimler Truck AG v European Union Intellectual Property Office.#Case T-35/23. November 16, 2023 0 Comments	CELEX:62023TJ0097: Judgment of the General Court (Second Chamber) of 15 November 2023.#Medela Holding AG v European Union Intellectual Property Office.#Case T-97/23. November 16, 2023 0 Comments
Tehnično navodilo o obliki in načinu dostave poročil poročevalskih operaterjev platform Finančni upravi RS – Tehnični protokol November 16, 2023 0 Comments	Poročilo o pobranih davkih in drugih dajatvah Oktober (2023) Finančna uprava RS (v nadaljevanju: FURS) je v mesecu oktobru 2023 pobrala neto 1.989,2 milijonov evrov prihodkov, kar je za 227,9 milijonov evrov oz. za 12,9 % več kot v oktobru 2022 in za 252,5 milijonov evrov oz. za 14,5 % več kot v oktobru 2021. V obdobju januar – oktober 2023 je FURS pobrala neto 18.491,2 milijonov evrov prihodkov, kar je za 1.060,0 milijonov evrov oz. za 6,1 % več kot v enakem obdobju lani in za 2.726,6 milijonov evrov oz. za 17,3 % več kot v obdobju januar – oktober 2021. Pridržujemo si pravico do popravka podatkov. Poročilo o prihodkih Finančne uprave RS 2023 November 16, 2023 0 Comments
CELEX:32023D2582: Council Decision (EU) 2023/2582 of 8 November 2023 on the position to be taken on behalf of the European Union at the 5th session of the OTIF ad hoc Committee on Legal Affairs and International Cooperation November 16, 2023 0 Comments	CELEX:62022TJ0193: Arrêt du Tribunal (première chambre élargie) du 15 novembre 2023.#OT contre Conseil de l'Union européenne.#Politique étrangère et de sécurité commune – Mesures restrictives prises eu égard aux actions compromettant ou menaçant l’intégrité territoriale, la souveraineté et l’indépendance de l’Ukraine – Gel des fonds – Liste des personnes, entités et organismes auxquels s’applique le gel des fonds et des ressources économiques – Inscription et maintien du nom du requérant sur les listes – Notion d’“homme d’affaires influent” – Article 2, paragraphe 1, sous g), de la décision 2014/145/PESC – Exception d’illégalité – Obligation de motivation – Erreur d’appréciation – Droit d’être entendu – Droit de propriété – Liberté d’entreprise – Proportionnalité – Détournement This document does not exist in English. November 15, 2023 0 Comments
CELEX:62021TJ0790: Arrêt du Tribunal (neuvième chambre) du 15 novembre 2023.#PL contre Commission européenne.#Fonction publique – Fonctionnaires – Réaffectation dans l’intérêt du service – Décision avec effet rétroactif adoptée en exécution d’arrêts du juge de l’Union – Article 266 TFUE – Articles 22 bis et 22 quater du statut – Irrégularité de la procédure précontentieuse – Principe de bonne administration – Droit d’être entendu – Principe d’impartialité – Délai raisonnable – Devoir de sollicitude – Responsabilité – Préjudice moral.#Affaire T-790/21. This document does not exist in English. November 15, 2023 0 Comments	CELEX:62021TJ0167: Judgment of the General Court (Ninth Chamber) of 15 November 2023.#European Gaming and Betting Association v European Commission.#State aid – State measure extending gambling licences granted by the Netherlands – Decision finding no State aid – Failure to initiate the formal investigation procedure – Serious difficulties – Procedural rights of interested parties.#Case T-167/21. November 15, 2023 0 Comments
CELEX:62023TO0276(01)_INF: Order of the President of the General Court of 20 July 2023.#Frédéric Baldan v European Commission.#Non-contractual liability – Economic and monetary policy – Provision of emergency support within the Union – Contracts concluded by the Commission on behalf of the Member States for the delivery of COVID-19 vaccines – Non-material damage – Action manifestly lacking any foundation in law.#Case T-276/23 R. November 15, 2023 0 Comments	CELEX:62022TO0799: Order of the General Court (Tenth Chamber) of 12 October 2023.#Vincent Thunus and Others v European Investment Bank.#Case T-799/22. November 15, 2023 0 Comments

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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

CELEX:62023CC0014: Conclusions de l'avocat général M. J. Richard de la Tour, présentées le 16 novembre 2023.###

CELEX:62022TJ0321: Judgment of the General Court (First Chamber) of 15 November 2023.#International Foodstuffs Co. LLC v European Union Intellectual Property Office.#Case T-321/22.

CELEX:62022TJ0780: 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.

CELEX:62023TJ0019: Judgment of the General Court (Second Chamber) of 15 November 2023.#Laboratorios Normon, SA v European Union Intellectual Property Office.#Case T-19/23.

CELEX:62022TJ0677: Judgment of the General Court (Sixth Chamber) of 15 November 2023.#Portal Golf Gestión, SA v European Union Intellectual Property Office.#Case T-677/22.

CELEX:62022CC0654: Opinion of Advocate General Kokott delivered on 16 November 2023.###

CELEX:62023TJ0035: Judgment of the General Court (Second Chamber) of 15 November 2023.#Daimler Truck AG v European Union Intellectual Property Office.#Case T-35/23.

CELEX:62023TJ0097: Judgment of the General Court (Second Chamber) of 15 November 2023.#Medela Holding AG v European Union Intellectual Property Office.#Case T-97/23.

Tehnično navodilo o obliki in načinu dostave poročil poročevalskih operaterjev platform Finančni upravi RS – Tehnični protokol

Poročilo o pobranih davkih in drugih dajatvah Oktober (2023)

CELEX:32023D2582: Council Decision (EU) 2023/2582 of 8 November 2023 on the position to be taken on behalf of the European Union at the 5th session of the OTIF ad hoc Committee on Legal Affairs and International Cooperation

CELEX:62022TO0799: Order of the General Court (Tenth Chamber) of 12 October 2023.#Vincent Thunus and Others v European Investment Bank.#Case T-799/22.

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