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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:62025TO0110:           Ordonnance du président du Tribunal du 23 mai 2025.#Hongrie contre Commission européenne et Agence exécutive européenne pour le climat, les infrastructures et l’environnement.#Référé – Mécanisme pour l’interconnexion en Europe (MIE) – Convention de subvention – Projet “Connexion des éléments du réseau central dans le secteur des transports : Corridor Rhin-Danube – Pont transfrontalier Komárom-Komárno” – Note de débit – Demande de sursis à exécution – Défaut d’urgence.#Affaire T-110/25 R.

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May 24, 2025 0 Comments

CELEX:62024TO0374: Order of the General Court (First Chamber) of 20 May 2025.#AirPlus International GmbH v European Union Intellectual Property Office.#Action for annulment – EU trade mark – Opposition proceedings – Application for EU figurative mark R+ CASHLAB – Earlier EU word marks AirPlus International, AirPlus Connect and AirPlus Travel Expense Card and earlier EU figurative mark AirPlus INTERNATIONAL – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001 – Obligation to state reasons – Article 94(1) of Regulation 2017/1001 – Examination of the facts of EUIPO’s own motion – Article 95(1) of Regulation 2017/1001 – Well-known facts – Refusal of the request for oral proceedings before the Board of Appeal – Article 96(1) of Regulation 201

May 24, 2025 0 Comments

CELEX:62024CO0826: Order of the President of the Court of 22 May 2025.#European Commission v Google LLC and Alphabet Inc.#Appeal – Interveners at first instance – Confidentiality – Information treated as confidential at first instance.#Case C-826/24 P.

May 24, 2025 0 Comments

Primeri izpolnjevanja evidenc obračunanega DDV in odbitka DDV

May 23, 2025 0 Comments

CELEX:62021CJ0308_SUM: Judgment of the Court (Eighth Chamber) of 7 July 2022.#KU and Others v SATA International – Azores Airlines SA.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Compensation and assistance to passengers – Cancellation or long delay of flights – Article 5(3) – Exemption from the obligation to pay compensation – Extraordinary circumstances – Generalised failure of the aircraft refuelling system at the airport.#Case C-308/21.

May 23, 2025 0 Comments

CELEX:62017CJ0558_SUM: Judgment of the Court (Third Chamber) of 4 April 2019.#OZ v European Investment Bank.#Appeal — Civil service — Staff of the European Investment Bank (EIB) — Sexual harassment — Investigation carried out in the context of the ‘Dignity at work’ programme — Rejection of a complaint alleging harassment — Application for annulment of the decision of the President of the EIB rejecting the complaint — Compensation for damage.#Case C-558/17 P.

May 23, 2025 0 Comments

CELEX:62024CC0416: Opinion of Advocate General Szpunar delivered on 22 May 2025.###

May 23, 2025 0 Comments

CELEX:62023CJ0538: Judgment of the Court (Second Chamber) of 22 May 2025.#ÖBB-Infrastruktur AG and WESTbahn Management GmbH v Schienen-Control Kommission.#Reference for a preliminary ruling – Rail transport – Directive 2012/34/EU – Levying of charges for the use of railway infrastructure – Establishing, determining and collecting charges – Article 29 – Exceptions to charging principles – Article 32 – Mark-ups – Modalities for calculation and publication – Article 56 – Functions of the regulatory body – Authorisation procedure for mark-ups, provided for by national law – Conditions.#Case C-538/23.

May 23, 2025 0 Comments

CELEX:62024CC0279: Opinion of Advocate General Norkus delivered on 22 May 2025.###

May 23, 2025 0 Comments

CELEX:62021CJ0257_SUM: Judgment of the Court (Seventh Chamber) of 7 July 2022.#Coca-Cola European Partners Deutschland GmbH v L.B. and R.G.#Reference for a preliminary ruling – Social policy – Article 153 TFEU – Protection of workers – Directive 2003/88/EC – Organisation of working time – Night work – Collective agreement which provides for a lower supplementary allowance for regular night work than that established for irregular night work – Equal treatment – Article 20 of the Charter of Fundamental Rights of the European Union – Implementation of Union law for the purposes of Article 51(1) of the Charter of Fundamental Rights.#Joined Cases C-257/21 and C-258/21.

May 23, 2025 0 Comments

CELEX:62023CJ0238:           Arrêt de la Cour (dixième chambre) du 22 mai 2025.#Commission européenne contre République de Lettonie.#Manquement d’État – Article 258 TFUE – Directive (UE) 2019/1024 – Données ouvertes et réutilisation des informations du secteur public – Transposition incomplète de cette directive et absence de communication des mesures de transposition – Article 260, paragraphe 3, TFUE – Demande de condamnation au paiement d’une somme forfaitaire et d’une astreinte.#Affaire C-238/23.

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May 23, 2025 0 Comments

CELEX:62023CJ0621: Judgment of the Court (Fifth Chamber) of 22 May 2025.#Luossavaara-Kiirunavaara AB v European Commission.#Appeal – Environment – Directive 2003/87/EC – System for greenhouse gas emission allowance trading within the European Union – Free allocation of allowances – Article 10a(1) – Concept of ‘substitutes’ – National implementing measures – Article 11(1) – Lists of installations covered by Directive 2003/87 submitted to the European Commission by the Member States – Decision (EU) 2021/355 – Proposal of the Member State concerned to cover by a benchmark for sintered ore a sub-installation producing iron ore pellets – Rejection decision – Establishment of benchmarks by the Commission – General objective of incentivising the reduction of greenhouse gas emissions – No obligati

May 23, 2025 0 Comments

CELEX:62023CJ0090: Judgment of the Court (Ninth Chamber) of 22 May 2025.#Trasta Komercbanka AS v European Central Bank.#Appeal – Economic and monetary policy – Prudential supervision of credit institutions – Regulation (EU) No 1024/2013 – Specific supervisory tasks assigned to the European Central Bank (ECB) – Article 24 – Decision to withdraw a credit institution’s authorisation for access to the activities of a credit institution – Administrative review procedure – Action for annulment.#Case C-90/23 P.

May 23, 2025 0 Comments

CELEX:62024CC0234: Opinion of Advocate General Kokott delivered on 22 May 2025.###

May 23, 2025 0 Comments

CELEX:62021CJ0261_SUM: Judgment of the Court (Ninth Chamber) of 7 July 2022.#F. Hoffmann-La Roche Ltd and Others v Autorità Garante della Concorrenza e del Mercato.#Reference for a preliminary ruling – Second subparagraph of Article 19(1) TEU – Obligation on Member States to provide remedies sufficient to ensure effective legal protection in the fields covered by EU law – Article 267 TFEU – Obligation on the referring court to give full effect to the interpretation of EU law provided by the Court of Justice – Charter of Fundamental Rights of the European Union – Article 47 – Access to an independent and impartial tribunal previously established by law – Judgment of a national court of last instance after a preliminary ruling by the Court – Alleged non-conformity of that judgment with the i

May 23, 2025 0 Comments

CELEX:62023CJ0213:           Arrêt de la Cour (dixième chambre) du 22 mai 2025.#Commission européenne contre Royaume des Pays-Bas.#Manquement d’État – Article 258 TFUE – Directive (UE) 2019/1024 – Données ouvertes et réutilisation des informations du secteur public – Transposition incomplète de cette directive et absence de communication immédiate des mesures de transposition – Article 260, paragraphe 3, TFUE – Demande de condamnation au paiement d’une somme forfaitaire et d’une astreinte – Désistement partiel.#Affaire C-213/23.

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May 23, 2025 0 Comments

CELEX:62025CC0219:           Schlussanträge der Generalanwältin J. Kokott vom 22. Mai 2025.###

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May 23, 2025 0 Comments

VSRS Sodba X Ips 42/2024

Variabilni del kupnine za poslovni delež v družbi z omejeno odgovornostjo, ki je poleg fiksnega dela kupnine dogovorjen z osnovno pogodbo o odsvojitvi, vendar njegova višina ob sklenitvi pogodbe še ni opredeljena v znesku, ker je odvisna od uspešnosti poslovanja družbe (njeni uspešnosti pri uresničevanju poslovno-finančnih načrtov) po sklenitvi pogodbe o odsvojitvi po ZDoh-2, spada med dohodke iz kapitala (5. točka 18. člena ZDoh-2), ki se za davčni leti 2018 in 2019, torej v času pred uveljavitvijo ZDoh-2V, obdavči kot dobiček iz kapitala (3. točka prvega odstavka 80. člena).
May 23, 2025 0 Comments

UPRS Sodba I U 1650/2022-12

Vsi zakonski pogoji za nastanek davčne obveznosti so v obravnavani zadevi izpolnjeni. Glede na to, da je bilo vozilo v letu 2016 pripeljano in registrirano v Sloveniji zgolj začasno in posledično ni bilo obdavčeno z davkom na motorna vozila, se za namene odmere tega davka tožničina pridobitev oziroma registracija v letu 2021 šteje za prvo registracijo v smislu zgoraj citiranega 4. člena ZDMV-1.
May 23, 2025 0 Comments

UPRS Sodba II U 50/2022-19

Po sedmem odstavku 157. člena ZDavP-2 izvršilnega naslova ni mogoče izpodbijati s pritožbo zoper sklep o izvršbi. To pomeni, da davčni organ in toženka ne smeta presojati in posegati v vsebino izvršilnega naslova, prav tako ne preverjati postopka izdaje izvršilnega naslova. Zaradi navedenega v davčnem izvršilnem postopku po zakonu ni predvideno zaslišanje dolžnika in tudi ne izvedba ustne obravnave.
May 23, 2025 0 Comments
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