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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.


 

Izvajanje poostrenega nadzora nad izstopom blaga s strani carinskih organov Litve

Poostreni nadzor se bo izvajal nad izstopom blaga, za katerega veljajo prepovedi oz. omejitve izvoza v Rusko federacijo in/ali Belorusijo, prevaža pa se v tranzitu v tretje države preko ozemlja Ruske federacije in/ali Belorusije. Če se blago s seznama omejevalnih ukrepov prevaža v tretje države v tranzitu preko ozemlja Ruske federacije in/ali Belorusije, je potrebno upoštevati dejstvo, da obstaja veliko tveganje izogibanja omejevalnih ukrepov s preusmeritvijo tega blaga v Rusko federacijo ali Belorusijo. Zaradi navedenega bodo morali gospodarski subjekti  s priloženimi dokumenti carinskim organom Litve, odvisno od konkretnega primera, dokazati naslednje:da blago po izvozu iz EU ne bo predmet prodaje ali spremembe lastništva (predložitev pogodbe o prodaji in nakupu blaga, računa, dokumenta o plačilu blaga in zavezo lastnika blaga, da blaga ne bo prodal drugim osebam);da je tranzit skozi Rusko federacijo in/ali Belorusijo le del celotne poti izvoznega blaga, ki se začne in konča zunaj Ruske federacije in Belorusije(predložitev dokumentov o prevozu blaga iz EU v tretjo državo in dokumenta o plačilu prevoza blaga do kraja izročitve prejemniku v tretji državi);da blago med tranzitom skozi Rusko federacijo in/ali Belorusijo ne bo predmet nadaljnje prodaje, predelave, skladiščenja, pretovarjanja na drugo prevozno sredstvo, vključno prenosa prikolice ali polprikolice z blagom (zamenjava vlečnega vozila) in tudi, da ne bodo uporabljene storitve oseb, za katere veljajo omejevalni ukrepi (carinski organi bodo preverjali, ali sta bila prevoznik in način prevoza blaga izbrana tako, da se blago, izvoženo z istim prevoznim sredstvom, prepelje v tretjo državo, ne da bi bilo pretovorjeno ali skladiščeno v Rusiji in/ali Belorusiji);da je možna jasna identifikacija blaga (predložitev dokumentacije o značilnostih in tehničnih lastnosti izvoznega blaga, na podlagi katere bodo carinski organi lahko ugotovili, ali je bilo blago pravilno uvrščeno in se ne more razvrstiti med blago z...
June 5, 2023 0 Comments

Izvajanje poostrenega nadzora nad izstopom blaga s strani carinskih organov Litve

Poostreni nadzor se bo izvajal nad izstopom blaga, za katerega veljajo prepovedi oz. omejitve izvoza v Rusko federacijo in/ali Belorusijo, prevaža pa se v tranzitu v tretje države preko ozemlja Ruske federacije in/ali Belorusije. Če se blago s seznama omejevalnih ukrepov prevaža v tretje države v tranzitu preko ozemlja Ruske federacije in/ali Belorusije, je potrebno upoštevati dejstvo, da obstaja veliko tveganje izogibanja omejevalnih ukrepov s preusmeritvijo tega blaga v Rusko federacijo ali Belorusijo. Zaradi navedenega bodo morali gospodarski subjekti  s priloženimi dokumenti carinskim organom Litve, odvisno od konkretnega primera, dokazati naslednje:da blago po izvozu iz EU ne bo predmet prodaje ali spremembe lastništva (predložitev pogodbe o prodaji in nakupu blaga, računa, dokumenta o plačilu blaga in zavezo lastnika blaga, da blaga ne bo prodal drugim osebam);da je tranzit skozi Rusko federacijo in/ali Belorusijo le del celotne poti izvoznega blaga, ki se začne in konča zunaj Ruske federacije in Belorusije(predložitev dokumentov o prevozu blaga iz EU v tretjo državo in dokumenta o plačilu prevoza blaga do kraja izročitve prejemniku v tretji državi);da blago med tranzitom skozi Rusko federacijo in/ali Belorusijo ne bo predmet nadaljnje prodaje, predelave, skladiščenja, pretovarjanja na drugo prevozno sredstvo, vključno prenosa prikolice ali polprikolice z blagom (zamenjava vlečnega vozila) in tudi, da ne bodo uporabljene storitve oseb, za katere veljajo omejevalni ukrepi (carinski organi bodo preverjali, ali sta bila prevoznik in način prevoza blaga izbrana tako, da se blago, izvoženo z istim prevoznim sredstvom, prepelje v tretjo državo, ne da bi bilo pretovorjeno ali skladiščeno v Rusiji in/ali Belorusiji);da je možna jasna identifikacija blaga (predložitev dokumentacije o značilnostih in tehničnih lastnosti izvoznega blaga, na podlagi katere bodo carinski organi lahko ugotovili, ali je bilo blago pravilno uvrščeno in se ne more razvrstiti med blago z...
June 5, 2023 0 Comments

CELEX:32023D1099: Council Decision (CFSP) 2023/1099 of 5 June 2023 amending Decision (CFSP) 2020/1999 concerning restrictive measures against serious human rights violations and abuses

June 5, 2023 0 Comments

CELEX:32023R1098: Council Implementing Regulation (EU) 2023/1098 of 5 June 2023 implementing Regulation (EU) 2020/1998 concerning restrictive measures against serious human rights violations and abuses

June 5, 2023 0 Comments

CELEX:32023D1082: Council Decision (EU) 2023/1082 of 30 May 2023 on the position to be taken on behalf of the European Union within the International Maritime Organization’s Maritime Safety Committee during its 107th session as regards the amendment of the International Convention for the Safety of Life at Sea (SOLAS), of the 1994 International Code of Safety for High-speed Craft (the ‘1994 HSC Code’) and the 2000 International Code of Safety for High-speed Craft (the ‘2000 HSC Code’), of the International Code for Ships Operating in Polar Waters (the ‘Polar Code’), of the 1978 International Convention on Standards of Training, Certification and Watch-keeping for Seafarers (STCW) and the STWC Code, and of the International Life-Saving Appliances Code (the ‘LSA Code’)

June 5, 2023 0 Comments

CELEX:32023R1077: Regulation (EU) 2023/1077 of the European Parliament and of the Council of 31 May 2023 on temporary trade-liberalisation measures supplementing trade concessions applicable to Ukrainian products under the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and Ukraine, of the other part

June 5, 2023 0 Comments

CELEX:32023D1081: Council Decision (EU) 2023/1081 of 15 May 2023 authorising the opening of negotiations with Japan for an Agreement on the general principles for the participation of Japan in Union programmes and on the association of Japan to Horizon Europe – the Framework Programme for Research and Innovation (2021-2027)

June 5, 2023 0 Comments

CELEX:32023D0605(01): Council Decision of 30 May 2023 appointing two representatives of Member States as members and alternate members of the Management Board of the European Food Safety Authority 2023/C 197/01

June 5, 2023 0 Comments

CELEX:62022CO0552_INF: Order of the Court (Sixth Chamber) of 17 March 2023.#Asociación de Delineantes de Hacienda v Kingdom of Spain.#Case C-552/22 P.

June 2, 2023 0 Comments

CELEX:62020CJ0517_INF: Judgment of the Court (Ninth Chamber) of 16 March 2023.#Criminal proceedings against OL.#Request for a preliminary ruling from the Tribunale di Ascoli Piceno.#Case C-517/20.

June 2, 2023 0 Comments

CELEX:62022CO0788_INF: Order of the Court of 21 March 2023.#Louis Vuitton Malletier 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-788/22 P.

June 2, 2023 0 Comments

CELEX:32023D1075: Council Decision (EU) 2023/1075 of 1 June 2023 on the conclusion, on behalf of the European Union, of the Council of Europe Convention on preventing and combating violence against women and domestic violence with regard to institutions and public administration of the Union

June 2, 2023 0 Comments

CELEX:32023D1076: Council Decision (EU) 2023/1076 of 1 June 2023 on the conclusion, on behalf of the European Union, of the Council of Europe Convention on preventing and combating violence against women and domestic violence with regard to matters related to judicial cooperation in criminal matters, asylum and non-refoulement

June 2, 2023 0 Comments

CELEX:32023R1062: Council Regulation (EU) 2023/1062 of 1 June 2023 amending Regulation (EU) 2023/194 fixing for 2023 the fishing opportunities for certain fish stocks, applicable in Union waters and, for Union fishing vessels, in certain non-Union waters, as well as fixing for 2023 and 2024 such fishing opportunities for certain deep-sea fish stocks

June 2, 2023 0 Comments

CELEX:32023D1074: Council Decision (EU) 2023/1074 of 25 May 2023 authorising the opening of negotiations for a protocol between the European Union and the Republic of Kazakhstan amending the Enhanced Partnership and Cooperation Agreement between the European Union and its Member States, of the one part, and the Republic of Kazakhstan, of the other part, as regards the protection of geographical indications for agricultural products and foodstuffs, wines and spirits

June 2, 2023 0 Comments

CELEX:62022CO0690:           Ordonnance de la Cour (septième chambre) du 24 mai 2023.#Shortcut – Consultadoria e Serviços de Tecnologias de Informação, Lda contre Autoridade Tributária e Aduaneira.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 178, sous a) – Droit à déduction – Modalités d’exercice – Article 226, point 6 – Mentions devant obligatoirement figurer sur la facture – Étendue et nature des services rendus – Factures comportant une description générique des services fournis.#Affaire C-690/22.

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June 1, 2023 0 Comments

CELEX:62021CO0546(01):           Ordonnance de rectification du 16 mai 2023.#Fundacja Instytut na rzecz Kultury Prawnej Ordo Iuris contre Parlement européen.#Rectification d’ordonnance.#Affaire C-546/21 P.

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June 1, 2023 0 Comments

CELEX:62022CO0094_INF: Order of the Court (Tenth Chamber) of 1 March 2023.#Gruppo Mauro Saviola Srl v Ministero della Transizione Ecologica (già Ministero dell’Ambiente e della Tutela del Territorio e del Mare) and Comitato nazionale per la gestione della Direttiva 2003/87/CE e per il supporto nella gestione delle attività di progetto del protocollo di Kyoto.#Request for a preliminary ruling from the Tribunale Amministrativo Regionale per il Lazio.#Case C-94/22.

June 1, 2023 0 Comments

CELEX:62022CO0092_INF: Order of the Court (Tenth Chamber) of 1 March 2023.#Edison Next SpA v Ministero della Transizione Ecologica and Others.#Request for a preliminary ruling from the Tribunale Amministrativo Regionale per il Lazio.#Case C-92/22.

June 1, 2023 0 Comments

CELEX:62022CO0198_INF:           Ordonnance de la Cour (sixième chambre) du 6 mars 2023.#QJ et IP contre Deutsche Bank AG.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Article 101 TFUE – Directive 2014/104/UE – Article 10 – Champ d’application ratione temporis – Actions en dommages et intérêts pour les infractions aux dispositions du droit de la concurrence de l’Union européenne – Délai de prescription – Infraction commise avant l’entrée en vigueur de la directive – Protection des consommateurs.#Affaires jointes C-198/22 et C-199/22.

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June 1, 2023 0 Comments
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