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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.


 

UPRS Sklep I U 1476/2023-28

Ker je bila pritožba zavržena, se šteje, kot da (sploh) ni bila vložena. To pa pomeni, da o pritožbi ni bilo vsebinsko odločeno, posledično pričujoča tožba v upravnem sporu zaradi vsebinskega neizčrpanja pritožbe ni dopustna (prvi odstavek 6. člena ZUS-1). Sodišče je zato tožbo zoper odločbo FURS z dne 22. 5. 2023 na podlagi 7. točke prvega odstavka 36. člena ZUS-1 zavrglo. Ker torej pritožba zoper odločbo FURS z dne 18. 9. 2023 ni bila vložena, čeprav je bila mogoča, je sodišče (tudi) tožbo zoper to odločbo na podlagi 7. točke prvega odstavka 36. člena ZUS-1 zavrglo.
April 23, 2025 0 Comments

CELEX:62020CJ0139_SUM: Judgment of the Court (First Chamber) of 31 March 2022.#European Commission v Republic of Poland.#Failure of a Member State to fulfil obligations – Taxation of energy products used by energy-intensive businesses – Directive 2003/96/EC – Article 17(1)(b) and (4) – Businesses covered by the EU Emissions Trading System – Exemption from excise duty.#Case C-139/20.

April 23, 2025 0 Comments

CELEX:62020CJ0645_SUM: Judgment of the Court (Fifth Chamber) of 7 April 2022.#V A and Z A v TP.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 650/2012 – Article 10 – Subsidiary jurisdiction in matters of succession – Deceased person habitually resident at the time of his or her death in a State that is not bound by Regulation (EU) No 650/2012 – Deceased person who is a national of a Member State and has assets in that Member State – Obligation for the court of that Member State seised to examine of its own motion the criteria as regards its subsidiary jurisdiction – Appointment of an administrator of the estate.#Case C-645/20.

April 23, 2025 0 Comments

CELEX:62020CJ0568_SUM: Judgment of the Court (Third Chamber) of 7 April 2022.#J v H Limited.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Scope – Article 2(a) – Concept of ‘judgment’ – Order for payment made in another Member State after a summary contested examination of a judgment given in a third State – Article 39 – Enforceability in Member States.#Case C-568/20.

April 23, 2025 0 Comments

CELEX:62020CJ0489_SUM: Judgment of the Court (Second Chamber) of 7 April 2022.#UB v Kauno teritorinė muitinė.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling – Union Customs Code – Extinguishment of the customs debt – Goods unlawfully introduced into the customs territory of the European Union – Seizure and confiscation – Directive 2008/118/EC – Excise duties – Directive 2006/112/EC – Value added tax – Chargeable event – Chargeability.#Case C-489/20.

April 23, 2025 0 Comments

CELEX:62020CJ0236_SUM: Judgment of the Court (First Chamber) of 7 April 2022.#PG v Ministero della Giustizia and Others.#Reference for a preliminary ruling – Social policy – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clauses 2 and 4 – Framework Agreement on part-time work concluded by UNICE, CEEP and the ETUC – Clause 4 – Principle of non-discrimination – Equal treatment in employment and occupation – Magistrates and ordinary judges – Clause 5 – Measures intended to penalise improper use of fixed-term contracts – Directive 2003/88/EC – Article 7 – Paid annual leave.#Case C-236/20.

April 23, 2025 0 Comments

CELEX:62023TJ0329_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 9 April 2025.#Czech Republic v European Commission.#Own resources of the European Union – Financial liability of the Member States – Obligation for Member States to make own resources available to the Commission – Payment to the Commission of amounts corresponding to non-recovered own resources – Import duties – Imports of textiles, footwear and sunglasses from Asia – Customs value – No undervaluation – No obligation to lodge a security before release – Unjustified enrichment on the part of the European Union.#Case T-329/23.

April 23, 2025 0 Comments

CELEX:62020CJ0561_SUM: Judgment of the Court (Fourth Chamber) of 7 April 2022.#Q and Others v United Airlines, Inc.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Common rules on compensation and assistance to passengers in the event of denied boarding and of cancellation or long delay of flights – Connecting flight consisting of two flight legs – Significant delay to final destination caused in the second leg of that flight linking two airports in a third country – Validity of that regulation under international law.#Case C-561/20.

April 23, 2025 0 Comments

CELEX:62020CJ0429_SUM: Judgment of the Court (Seventh Chamber) of 7 April 2022.#Solar Ileias Bompaina AE v European Commission.#Appeal – State aid – Market for electricity generated from renewable energy sources – National legislation which allegedly has the effect of conferring an unlawful advantage on electricity suppliers – Complaint to the European Commission – Rejection decision without initiating the formal investigation procedure – Action for annulment – Regulation (EU) 2015/1589 – Article 1(h) – Concept of ‘interested party’ – Inadmissibility.#Case C-429/20 P.

April 23, 2025 0 Comments

CELEX:62020CJ0333_SUM: Judgment of the Court (Fifth Chamber) of 7 April 2022.#Berlin Chemie A. Menarini SRL v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti - Direcţia Generală Regională a Finanţelor Publice Bucureşti.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 44 – Place of supply of services – Implementing Regulation (EU) No 282/2011 – Article 11(1) – Provision of services – Point of reference for tax purposes – Concept of a ‘fixed establishment’ – Company from one Member State affiliated to a company located in another Member State – Suitable structure in terms of human and technical resources – Ability to receive and use the services for the fixed establishment’s own needs – Marketing, regulatory, advertising and represen

April 23, 2025 0 Comments

CELEX:62020CJ0342_SUM: Judgment of the Court (Second Chamber) of 7 April 2022.#A SCPI v Veronsaajien oikeudenvalvontayksikkö.#Reference for a preliminary ruling – Taxation – Articles 63 and 65 TFEU – Free movement of capital – Restrictions – Tax on the income of legal persons – Exemption for investment funds – Conditions for exemption – Condition relating to the fund being in contractual form.#Case C-342/20.

April 23, 2025 0 Comments

CELEX:62020CJ0176_SUM: Judgment of the Court (Second Chamber) of 7 April 2022.#SC Avio Lucos SRL v Agenţia de Plăţi şi Intervenţie pentru Agricultură – Centrul judeţean Dolj and Agenţia de Plăţi şi Intervenţie pentru Agricultură (APIA) – Aparat Central.#Reference for a preliminary ruling – Agriculture – Common agricultural policy – Direct support schemes – Common rules – Single area payment scheme – Regulation (EU) No 1307/2013 – Article 4(1)(a) and (c) and Article 4(2)(b) – National legislation making direct support conditional on the farmer keeping his own animals – Article 9(1) – Concept of ‘active farmer’ – Regulation (EU) No 1306/2013 – Article 60 – Circumvention clause – Concept of ‘artificially created conditions’.#Case C-176/20.

April 23, 2025 0 Comments

CELEX:62020CJ0385_SUM: Judgment of the Court (Fourth Chamber) of 7 April 2022.#EL and TP v Caixabank SA.#Reference for a preliminary ruling – Unfair terms in consumer contracts – Directive 93/13/EEC – Principle of effectiveness – Principle of equivalence – Judicial proceedings seeking a declaration that a contractual term is unfair – National court’s power of review of its own motion – National proceedings for taxation of costs – Costs recoverable in respect of lawyers’ fees.#Case C-385/20.

April 23, 2025 0 Comments

CELEX:62020CJ0447_SUM: Judgment of the Court (Fourth Chamber) of 7 April 2022.#Instituto de Financiamento da Agricultura e Pescas IP (IFAP) v LM and Others.#Reference for a preliminary ruling – Regulation (EC, Euratom) No 2988/95 – Own resources of the European Union – Protection of the European Union’s financial interests – Proceedings relating to irregularities – Article 4 – Adoption of administrative measures – Article 3(1) – Limitation period for proceedings – Expiry – Whether it may be relied on in the context of the enforced recovery procedure – Article 3(2) – Period for implementation – Applicability – Starting point of the limitation period – Interruption and suspension – Discretion of the Member States.#Joined Cases C-447/20 and C-448/20.

April 23, 2025 0 Comments

Nedostopnost evropskih sistemov, 23. 4. 2025

Danes, 23. 4. 2025, od 19:00 do 23:00 bo zaradi vzdrževalnih del na strani EU nedostopen:

  • EU portal za področja:
    • eBTI (dovoljenja zavezujoče tarifne informacije), 
    • INF (zahtevki za informativne liste), 
    • PoUS (dokazila o carinskem statusu unijskega blaga),
    • REX (zahtevki za registracijo izvoznika),
    • CDS (carinska dovoljenja)
    • ICS2 STP (uvozni nadzorni sistem)
  • EU sistem EOS in CRS. Posledično bo moteno delovanje SICRS in EOS na nacionalni ravni.



     
April 23, 2025 0 Comments

Nedostopnost evropskih sistemov, 23. 4. 2025

Danes, 23. 4. 2025, od 19:00 do 23:00 bo zaradi vzdrževalnih del na strani EU nedostopen:

  • EU portal za področja:
    • eBTI (dovoljenja zavezujoče tarifne informacije), 
    • INF (zahtevki za informativne liste), 
    • PoUS (dokazila o carinskem statusu unijskega blaga),
    • REX (zahtevki za registracijo izvoznika),
    • CDS (carinska dovoljenja)
    • ICS2 STP (uvozni nadzorni sistem)
  • EU sistem EOS in CRS. Posledično bo moteno delovanje SICRS in EOS na nacionalni ravni.



     
April 23, 2025 0 Comments

CELEX:32025D02435: Council Decision of 14 April 2025 replacing a member of the Management Board of the European Agency for Safety and Health at Work for Spain

April 23, 2025 0 Comments

CELEX:32025D02437: Council Decision of 14 April 2025 replacing an alternate member of the Management Board of the European Agency for Safety and Health at Work for Belgium

April 23, 2025 0 Comments

CELEX:32025D02436: Council Decision of 14 April 2025 replacing a member of the Management Board of the European Agency for Safety and Health at Work for Estonia

April 23, 2025 0 Comments

CELEX:32025D02438: Council Decision of 14 April 2025 replacing an alternate member of the Advisory Committee on Safety and Health at Work for Estonia

April 23, 2025 0 Comments
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