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:62021TJ0591_INF: Judgment of the General Court (Fifth Chamber) of 26 July 2023.#Apart sp. z o.o. v European Union Intellectual Property Office.#Case T-591/21. October 24, 2023 0 Comments	CELEX:62022TJ0137_INF: Judgment of the General Court (Third Chamber) of 13 September 2023.#Kingdom of the Netherlands v European Commission.#Case T-137/22. October 24, 2023 0 Comments
CELEX:62022TO0081: Order of the General Court (Third Chamber) of 7 February 2023.#European Association of Non-Integrated Metal Importers & distributors (Euranimi) v European Commission.#Case T-81/22. October 24, 2023 0 Comments	Osnove za plačilo ter zneski prispevkov za socialno varnost OKTOBER 2023 October 24, 2023 0 Comments
CELEX:32023D2409: Council Implementing Decision (EU) 2023/2409 of 19 October 2023 extending temporary protection as introduced by Implementing Decision (EU) 2022/382 October 24, 2023 0 Comments	CELEX:32023L2226: Council Directive (EU) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU on administrative cooperation in the field of taxation October 24, 2023 0 Comments
CELEX:32023D2231: Council Decision (CFSP) 2023/2231 of 23 October 2023 amending Decision (CFSP) 2016/1693 concerning restrictive measures against ISIL (Da’esh) and Al-Qaeda and persons, groups, undertakings and entities associated with them October 24, 2023 0 Comments	CELEX:32023D2287: Council Decision (CFSP) 2023/2287 of 23 October 2023 concerning restrictive measures in view of the situation in Niger October 24, 2023 0 Comments
CELEX:32022D0582R(04): Corrigendum to Council Decision (CFSP) 2022/582 of 8 April 2022 amending Decision 2014/145/CFSP concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine (OJ L 110, 8.4.2022) October 24, 2023 0 Comments	CELEX:32023D2228: Council Decision (CFSP) 2023/2228 of 23 October 2023 amending Decision (CFSP) 2015/1763 concerning restrictive measures in view of the situation in Burundi October 24, 2023 0 Comments
CELEX:32023D2227: Council Decision (CFSP) 2023/2227 of 23 October 2023 amending Decision 2010/638/CFSP concerning restrictive measures in view of the situation in Guinea October 24, 2023 0 Comments	CELEX:32022R0581R(04): Corrigendum to Council Implementing Regulation (EU) 2022/581 of 8 April 2022 implementing Regulation (EU) No 269/2014 concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine (OJ L 110, 8.4.2022) October 24, 2023 0 Comments
CELEX:32023R2406: Council Regulation (EU) 2023/2406 of 23 October 2023 concerning restrictive measures in view of the situation in Niger October 24, 2023 0 Comments	CELEX:32023D2296: Council Decision (CFSP) 2023/2296 of 23 October 2023 on Union support for activities of the Arms Trade Treaty Secretariat in support of the implementation of the Arms Trade Treaty October 24, 2023 0 Comments
CELEX:62020TJ0737: Judgment of the General Court (Tenth Chamber) of 18 October 2023.#Ryanair DAC v European Commission.#Case T-737/20. October 23, 2023 0 Comments	CELEX:62020TJ0769: Judgment of the General Court (Tenth Chamber) of 18 October 2023.#Ryanair DAC v European Commission.#Case T-769/20. October 23, 2023 0 Comments
CELEX:62021TJ0533: Judgment of the General Court (Ninth Chamber) of 18 October 2023.#OAO Belaz-upravljajusaja kompanija holdinga Belaz Holding v Council of the European Union.#Case T-533/21. October 23, 2023 0 Comments	CELEX:62021TJ0014: Judgment of the General Court (Tenth Chamber) of 18 October 2023.#Ryanair DAC v European Commission.#Case T-14/21. October 23, 2023 0 Comments
CELEX:62021TJ0605: Judgment of the General Court (Second Chamber) of 18 October 2023.#TestBioTech eV v European Commission.#Case T-605/21. October 23, 2023 0 Comments	UPRS Sodba III U 70/2020-20 Do vprašanja, na katere dokaze se v davčnem postopku lahko opira odločitev davčnega organa, se je opredelilo že Vrhovno sodišče RS v sklepu X Ips 220/2016 z dne 17. 5. 2017. Izhajalo je iz načela proste presoje dokazov in 73. člen ZDavP-2, po katerem uradna oseba, pooblaščena za vodnje postopka oziroma odločanje v upravni zadevi, na podlagi vestne in skrbne presoje vsakega dokaza posebej in vseh dokazov skupaj ter na podlagi uspeha celotnega postopka presodi, katera dejstva je šteti za dokazana. Tudi za davčni (upravni) postopek zato velja, da je mogoče obstoj dejstev presoditi šele po tem, ko je bil dokazni postopek izveden in dokazi ustrezno vsebinsko presojani. October 23, 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:62021TJ0591_INF: Judgment of the General Court (Fifth Chamber) of 26 July 2023.#Apart sp. z o.o. v European Union Intellectual Property Office.#Case T-591/21.

CELEX:62022TJ0137_INF: Judgment of the General Court (Third Chamber) of 13 September 2023.#Kingdom of the Netherlands v European Commission.#Case T-137/22.

CELEX:62022TO0081: Order of the General Court (Third Chamber) of 7 February 2023.#European Association of Non-Integrated Metal Importers & distributors (Euranimi) v European Commission.#Case T-81/22.

Osnove za plačilo ter zneski prispevkov za socialno varnost OKTOBER 2023

CELEX:32023D2409: Council Implementing Decision (EU) 2023/2409 of 19 October 2023 extending temporary protection as introduced by Implementing Decision (EU) 2022/382

CELEX:32023L2226: Council Directive (EU) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU on administrative cooperation in the field of taxation

CELEX:32023D2231: Council Decision (CFSP) 2023/2231 of 23 October 2023 amending Decision (CFSP) 2016/1693 concerning restrictive measures against ISIL (Da’esh) and Al-Qaeda and persons, groups, undertakings and entities associated with them

CELEX:32023D2287: Council Decision (CFSP) 2023/2287 of 23 October 2023 concerning restrictive measures in view of the situation in Niger

CELEX:32022D0582R(04): Corrigendum to Council Decision (CFSP) 2022/582 of 8 April 2022 amending Decision 2014/145/CFSP concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine (OJ L 110, 8.4.2022)

CELEX:32023D2228: Council Decision (CFSP) 2023/2228 of 23 October 2023 amending Decision (CFSP) 2015/1763 concerning restrictive measures in view of the situation in Burundi

CELEX:32023D2227: Council Decision (CFSP) 2023/2227 of 23 October 2023 amending Decision 2010/638/CFSP concerning restrictive measures in view of the situation in Guinea

CELEX:32023R2406: Council Regulation (EU) 2023/2406 of 23 October 2023 concerning restrictive measures in view of the situation in Niger

CELEX:32023D2296: Council Decision (CFSP) 2023/2296 of 23 October 2023 on Union support for activities of the Arms Trade Treaty Secretariat in support of the implementation of the Arms Trade Treaty

CELEX:62020TJ0737: Judgment of the General Court (Tenth Chamber) of 18 October 2023.#Ryanair DAC v European Commission.#Case T-737/20.

CELEX:62020TJ0769: Judgment of the General Court (Tenth Chamber) of 18 October 2023.#Ryanair DAC v European Commission.#Case T-769/20.

CELEX:62021TJ0533: Judgment of the General Court (Ninth Chamber) of 18 October 2023.#OAO Belaz-upravljajusaja kompanija holdinga Belaz Holding v Council of the European Union.#Case T-533/21.

CELEX:62021TJ0014: Judgment of the General Court (Tenth Chamber) of 18 October 2023.#Ryanair DAC v European Commission.#Case T-14/21.

CELEX:62021TJ0605: Judgment of the General Court (Second Chamber) of 18 October 2023.#TestBioTech eV v European Commission.#Case T-605/21.

UPRS Sodba III U 70/2020-20

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