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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.


 

Pojasnjevalne opombe kombinirane nomenklature EU (LED baloni)

Pojasnjevalne opombe KN k tarifni številki 9505 se spremenijo tako, da se sedanji osmi odstavek črta in nadomesti z novimi pojasnjevalnimi opombami, kot je določeno v spremembi Pojasnjevalnih opomb KN (UL EU C/2023/916).

Spremembe pojasnjevalnih opomb KN so objavljene na spletni strani FURS.

November 15, 2023 0 Comments

Pojasnjevalne opombe kombinirane nomenklature EU (obutev)

Pojasnjevalne opombe KN k tarifni podštevilki 6404 11 00 se spremenijo tako, da se sedanji tretji odstavek črta in nadomesti z novimi pojasnjevalnimi opombami, kot je določeno v spremembi Pojasnjevalnih opomb KN (UL EU C/2023/610).

Spremembe pojasnjevalnih opomb KN so objavljene na spletni strani FURS.

November 15, 2023 0 Comments

CELEX:32023D01003: Council Decision of 9 November 2023 adopting the Council’s position on draft amending budget No 4 of the European Union for the financial year 2023

November 15, 2023 0 Comments

CELEX:32023D2538: Council Decision (EU) 2023/2538 of 9 November 2023 on the position to be taken on behalf of the European Union within the Association Council established by the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and Georgia, of the other part, as regards the amendment of Annex XXII to that Agreement

November 15, 2023 0 Comments

CELEX:32023D2586: Council Decision (EU) 2023/2586 of 13 November 2023 on the financial contributions to be paid by the parties to the European Development Fund to finance that fund, specifying the ceiling for 2025, the annual amount for 2024, the amount of the first instalment for 2024 and an indicative, non-binding forecast for the expected annual amounts of contributions for the years 2026 and 2027

November 15, 2023 0 Comments

CELEX:32023D2577: Council Decision (EU) 2023/2577 οf 9 November 2023 on the signing, on behalf of the Union, of the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Norway amending the Agreement of the European Union and the Kingdom of Norway pursuant to Article XXVIII of the General Agreement on Tariffs and Trade (GATT) 1994 relating to the modification of concessions on all the tariff-rate quotas included in the EU Schedule CLXXV as a consequence of the United Kingdom’s withdrawal from the European Union

November 15, 2023 0 Comments

CELEX:32018R0848R(22)

The corrigendum does not concern the English version.
November 15, 2023 0 Comments

CELEX:32023R1322R(01)

The corrigendum does not concern the English version.
November 15, 2023 0 Comments

CELEX:32002L0058R(04)

The corrigendum does not concern the English version.
November 15, 2023 0 Comments

CELEX:32023R1542R(02)

The corrigendum does not concern the English version.
November 15, 2023 0 Comments

CELEX:62023CO0473: Order of the Court of 7 November 2023.#Bimbo, SA v European Union Intellectual Property Office.#Appeal – EU trade mark – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed.#Case C-473/23 P.

November 14, 2023 0 Comments

CELEX:62020CC0541:           Conclusions de l'avocat général M. G. Pitruzzella, présentées le 14 novembre 2023.###

This document does not exist in English.
November 14, 2023 0 Comments

CELEX:62022CC0400

This document does not exist in English.
November 14, 2023 0 Comments

CELEX:62023CO0249: Order of the President of the Court of 6 November 2023.#ClientEarth AISBL v European Commission.#Appeal – Intervention – Second paragraph of Article 40 of the Statute of the Court of Justice of the European Union – Application submitted by Members of the European Parliament – Rejection.#Case C-249/23 P.

November 14, 2023 0 Comments

CELEX:62022CC0695

This document does not exist in English.
November 14, 2023 0 Comments

Pomembno obvestilo – sprememba elektronskega naslova

Spoštovani člani kontaktne skupine za gospodarstvo, obveščamo vas, da imamo nov elektronski naslov in sicer:

ksg.carina-trosarina.fu(at)gov.si

Vljudno vas prosimo, da za komunikacijo s FURS na področju kontaktne skupine za gospodarstvo uporabljate zgornji elektronski naslov. Prav tako, vam bomo pošiljali novice z zgornjega elektronskega naslova.

November 14, 2023 0 Comments

UPRS Sodba IV U 167/2018-24

V davčnem postopku je procesno dokazno breme porazdeljeno tako, da mora zavezanec za davek predlagati dokaze za svoje trditve in če je mogoče te dokaze tudi predložiti. Ta zahteva ne velja le za dejstva, na katera zavezanec opira svoj zahtevek, temveč tudi za dejstva na katera v postopku opira svoje ugovore proti ugotovitvam davčnega organa. Glede na dokazno breme v davčnem postopku bi moral tožnik za svoje navedbe podati konkretne trditve in v zvezi s tem predložiti tudi dokazila.
November 14, 2023 0 Comments

UPRS Sodba IV U 165/2018-26

Z dohodnino so obdavčeni vsi dohodki fizične osebe, dohodek pa je pridobljen oziroma dosežen v davčnem letu, v katerem je prejet. Šteje se, da je dohodek prejet, ko je izplačan fizični osebi ali je kako drugače dan na razpolago fizični osebi. Tožnik kljub pozivom ni izkazal, da prejeta sredstva na njegov TRR v Avstriji v letu 2012 niso obdavčljiva, njegovi ugovori o zastaranju terjatve in o tem, da bi morala tožena stranka (in sodišče) ne upoštevati pravil o prepoznih novotah, pa niso utemeljeni.
November 14, 2023 0 Comments

Kritična napaka pri oddaji REK obrazcev je odpravljena, 14. 11. 2023

Obveščamo vas, da smo med 9. in 13. 11. 2023 zaznavali težave z sumarnimi polji pri oddaji REK obrazcev.

Težava je bila odpravljena 13. 11. 2023.

Za nevšečnosti se opravičujemo.

November 14, 2023 0 Comments

CELEX:32022L0431R(03)

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