Išči

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.


 

UPRS Sodba I U 1010/2020-25

Odhodkov davčni organ ne pripozna v dveh postavkah: ne priznajo se stroški najema dvorane in stroški nakupa vzorčnih produktov. V obeh primerih se ne pripoznajo zato, ker ni izkazana neposredna povezava teh stroškov (odhodkov) s prihodki tožnice. V tej zvezi pa iz spisov sledi, da je davčni organ v postopku nadzora tožnico večkrat izrecno pozval, da predloži podatke o srečanjih, oziroma o zatrjevanih prezentacijah v najetih prostorih in o udeležencih teh srečanj.
September 24, 2023 0 Comments

CELEX:62016TJ0858: Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.#Dow Silicones Corp., anciennement Dow Corning Corp. and Others v European Commission.#Cases T-858/16 and T-867/16.

September 22, 2023 0 Comments

CELEX:62022TO0706(01): Order of the General Court (Second Chamber) of 20 September 2023.#Nicoventures Trading Ltd and Others v European Commission.#Action for annulment – Public health – Withdrawal of certain exemptions for heated tobacco products – Direct concern – Lack of individual concern – Inadmissibility.#Case T-706/22.

September 22, 2023 0 Comments

Onemogočena oddaja obrazca za namenitev dela dohodnine za donacije (DOH-DON), 25.- 28. 9. 2023

Obveščamo vas, da bo od ponedeljka, 25. 9. 2023 od 12:00 do predvidoma četrtka, 28. 9. 2023 do 12:00, na portalu eDavki onemogočena oddaja obrazca za namenitev dela dohodnine za donacije (DOH-DON). V tem času bomo izvajali nadgradnjo in dopolnitev seznama upravičencev do donacij za leto 2023.

Hvala za razumevanje.

September 22, 2023 0 Comments

Izjava za izplačilo pomoči samozaposlenim zaradi poplav in plazov v avgustu 2023 je že na voljo

 

 

September 22, 2023 0 Comments

CELEX:32023R0429R(03): Corrigendum to Council Implementing Regulation (EU) 2023/429 of 25 February 2023 implementing Regulation (EU) No 269/2014 concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine (Official Journal of the European Union L 100 of 13 April 2023)

September 22, 2023 0 Comments

CELEX:32023R1804: Regulation (EU) 2023/1804 of the European Parliament and of the Council of 13 September 2023 on the deployment of alternative fuels infrastructure, and repealing Directive 2014/94/EU (Text with EEA relevance)

September 22, 2023 0 Comments

CELEX:32023R1805: Regulation (EU) 2023/1805 of the European Parliament and of the Council of 13 September 2023 on the use of renewable and low-carbon fuels in maritime transport, and amending Directive 2009/16/EC (Text with EEA relevance)

September 22, 2023 0 Comments

CELEX:32023D0432R(04): Corrigendum to Council Decision (CFSP) 2023/432 of 25 February 2023 amending Decision 2014/145/CFSP concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine (Official Journal of the European Union L 100 of 13 April 2023)

September 22, 2023 0 Comments

CELEX:62022CC0299: Opinion of Advocate General Medina delivered on 21 September 2023.###

September 21, 2023 0 Comments

CELEX:62022CC0473: Opinion of Advocate General Szpunar delivered on 21 September 2023.###

September 21, 2023 0 Comments

CELEX:62021CC0605: Opinion of Advocate General Kokott delivered on 21 September 2023.###

September 21, 2023 0 Comments

CELEX:62022CC0582: Opinion of Advocate General Campos Sánchez-Bordona delivered on 21 September 2023.###

September 21, 2023 0 Comments

CELEX:62022CC0301: Opinion of Advocate General Rantos delivered on 21 September 2023.###

September 21, 2023 0 Comments

CELEX:62022CC0334: Opinion of Advocate General Medina delivered on 21 September 2023.###

September 21, 2023 0 Comments

CELEX:62022CC0442: Opinion of Advocate General Kokott delivered on 21 September 2023.###

September 21, 2023 0 Comments

CELEX:62022CC0414: Opinion of Advocate General Medina delivered on 21 September 2023.###

September 21, 2023 0 Comments

CELEX:62022CJ0139: Judgment of the Court (Ninth Chamber) of 21 September 2023.#AM and PM v mBank S.A.#Reference for a preliminary ruling – Directive 93/13/EC – Unfair terms in consumer contracts – Mortgage loan contract index-linked to a foreign currency – Criteria for assessment of whether a conversion clause is unfair – National register of standard business terms which are held to be unlawful – Duty to provide information.#Case C-139/22.

September 21, 2023 0 Comments

CELEX:62022CJ0164: Judgment of the Court (First Chamber) of 21 September 2023.#Ministerio Fiscal v Juan.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Framework Decision 2002/584/JHA – European arrest warrant – Grounds for non-execution – Point 2 of Article 3 – Principle ne bis in idem – Concept of ‘same acts’ – Set of concrete circumstances which are inextricably linked together – Fraudulent activities carried out by the requested person in two Member States, through two separate legal entities and to the detriment of different victims.#Case C-164/22.

September 21, 2023 0 Comments

CELEX:62022CJ0210: Judgment of the Court (Ninth Chamber) of 21 September 2023.#Stappert Deutschland GmbH v Hauptzollamt Hannover.#Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Union Customs Code – Article 60(2) – Acquisition of origin of goods – Delegated Regulation (EU) 2015/2446 – Article 32 – Goods the production of which involves more than one country or territory – Annex 22-01 – Primary rule applicable to goods under subheading 7304 41 of the Harmonised System – Concept of ‘hollow profile’ – Steel ‘tube blanks’ under subheading 7304 49 of the Harmonised System, obtained by hot-forming and enabling the production of steel tubes by cold forming, under subheading 7304 41 of the Harmonised System – Validity of the primary rule.#Case C-210/22.

September 21, 2023 0 Comments
RSS
First808809810811813815816817Last