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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:62022TJ0033: Judgment of the General Court (Seventh Chamber) of 7 June 2023.#Vallegre, Vinhos do Porto, SA v European Union Intellectual Property Office.#Case T-33/22.

June 21, 2023 0 Comments

CELEX:62021TJ0735: Judgment of the General Court (Seventh Chamber) of 7 June 2023.#Luigi Aprile and Commerciale Italiana Srl v European Union Intellectual Property Office.#Case T-735/21.

June 21, 2023 0 Comments

CELEX:62022TJ0239: Judgment of the General Court (Eighth Chamber) of 7 June 2023.#Cherusci Ltd v European Union Intellectual Property Office.#Case T-239/22.

June 21, 2023 0 Comments

CELEX:62022TJ0063: Judgment of the General Court (Third Chamber) of 7 June 2023.#Brooks England Ltd v European Union Intellectual Property Office.#Case T-63/22.

June 21, 2023 0 Comments

CELEX:62022TJ0047: Judgment of the General Court (Third Chamber) of 7 June 2023.#DDR Kultur UG (haftungsbeschränkt) v European Union Intellectual Property Office.#Case T-47/22.

June 21, 2023 0 Comments

CELEX:62020TJ0650: Judgment of the General Court (First Chamber) of 7 June 2023.#KD v European Union Intellectual Property Office.#Case T-650/20.

June 21, 2023 0 Comments

CELEX:62022TJ0227: Judgment of the General Court (First Chamber) of 7 June 2023.#Cylus Cyber Security Ltd v European Union Intellectual Property Office.#Case T-227/22.

June 21, 2023 0 Comments

CELEX:62021TJ0141: Judgment of the General Court (First Chamber) of 7 June 2023.#Aleksandr Vasilevich Shakutin v Council of the European Union.#Case T-141/21.

June 21, 2023 0 Comments

CELEX:62021TJ0581: Judgment of the General Court (Ninth Chamber) of 7 June 2023.#Siarheï Skryba v Council of the European Union.#Case T-581/21.

June 21, 2023 0 Comments

CELEX:62021TJ0582: Judgment of the General Court (Ninth Chamber) of 7 June 2023.#Siarhei Rubnikovich v Council of the European Union.#Case T-582/21.

June 21, 2023 0 Comments

CELEX:62021TJ0583: Judgment of the General Court (Ninth Chamber) of 7 June 2023.#Aliaksandr Bakhanovich v Council of the European Union.#Case T-583/21.

June 21, 2023 0 Comments

CELEX:62022CO0785_INF: Order of the Vice-President of the Court of 28 March 2023.#Eulex Kosovo v SC.#Interim relief – Article 278 TFEU – Appeal – Application for suspension of operation of a measure – Judgment of the General Court of the European Union given by default – Urgency – Pecuniary damage.#Case C-785/22 P-R.

June 21, 2023 0 Comments

CELEX:62021CJ0070_INF:           Arrêt de la Cour (sixième chambre) du 23 mars 2023.#Commission européenne contre République hellénique.#Manquement d’État – Environnement – Directive 2008/50/CE – Qualité de l’air ambiant – Article 13, paragraphe 1 – Annexe XI – Dépassement systématique et persistant de la valeur limite journalière fixée pour les microparticules (PM10) dans l’agglomération de Thessalonique (EL 0004) – Article 23, paragraphe 1 – Annexe XV – Période de dépassement “la plus courte possible” – Mesures appropriées.#Affaire C-70/21.

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June 21, 2023 0 Comments

CELEX:62021CJ0602_INF: Judgment of the Court (Ninth Chamber) of 20 April 2023.#European Commission v Republic of Poland.#Case C-602/21.

June 21, 2023 0 Comments

CELEX:62022CO0735_INF: Order of the Court of 24 March 2023.#Primagran sp. z o.o. 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-735/22 P.

June 21, 2023 0 Comments

CELEX:62023CO0042_INF: Order of the Court of 19 April 2023.#Mendes 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-42/23 P.

June 21, 2023 0 Comments

CELEX:62022CO0780_INF: Order of the Court of 17 April 2023.#Zaun Ltd v European Union Intellectual Property Office.#Appeal – Community design – 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-780/22 P.

June 21, 2023 0 Comments

Navodilo o 2. spremembi Navodila o postopanju carinskih organov v zvezi s koncem oziroma zaključkom tranzitnega postopka, št. 20/2016

June 21, 2023 0 Comments

UPRS Sodba I U 504/2020-10

Ugotovitev davčnih organov, da nesporen obstoj zapadlih in neplačanih davčnih obveznosti iz davčnih obdobij pred odsvojitvijo, zgolj iz razloga, ker te obveznosti niso bile izkazane v bilanci stanja, ker je bila odmerna odločba izdana po odsvojitvi in ker davek zaradi stečaja ni bil plačan, ne vpliva na primerljivo tržno vrednost poslovnega deleža, je nelogična na prvi pogled in zato neprepričljiva. Obstoj dodatnih davčnih obveznosti družbe je namreč nesporen, glede na definicije primerljive tržne in knjigovodske vrednosti podjetja (poslovnega deleža), pa sodišče kot logičen ocenjuje zaključek, da obstoj obveznosti vpliva tudi na obe kategoriji vrednosti podjetja. Zato bi bilo treba takšno dokazno oceno navedb tožnice preveriti na podlagi pravil stroke ocenjevanja vrednosti podjetij, kar je tožnica z dokaznim predlogom za postavitev izvedenca tudi predlagala.
June 21, 2023 0 Comments

UPRS Sodba I U 424/2020-15

V obravnavanem primeru nadomestilo plače po prenehanju delovnega razmerja iz razloga poškodbe pri delu, izplačano s strani ZZZS, predstavlja dohodek, do katerega je bil tožnik upravičen že v letu 2015. Vendar prejetega nadomestila plače ni mogoče upoštevati pri odmeri dohodnine za leto 2015, kot to zmotno meni tožnik. Kot izhaja iz 15. člena ZDoh-2, se dohodek obdavči v davčnem obdobju, v katerem je bil dejansko prejet (v smislu izplačan), kar pa je bilo v primeru tožnika v letu 2017. Zato je prvostopenjski davčni organ znesek 9.841,56 EUR pravilno upošteval pri odmeri dohodnine za leto 2017.
June 21, 2023 0 Comments
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