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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.

Oddaja REK-O obrazca – odpravljanje nepravilnosti Pri oddaji REK-O obrazca so bile ugotovljene naslednje nepravilnosti na sistemu eDavki: • Onemogočena oddaja vrste dohodka 1190 Dohodek iz delovnega razmerja, ki se ne všteva v davčno osnovo. • Onemogočena označitev polja 004 (invalidsko podjetje) na zbirnem REK obrazcu pri ročnem vnosu REK-O obrazca. • Onemogočen uvoz velikih datotek. Zgoraj navedene napake so bile odpravljene v petek, 6. 1. 2023, popoldne. Hkrati vas obveščamo, da smo pri oddaji REK-O obrazca za izplačilo plače uvedli kontrolo glede predložitve REK obrazca za predhodni mesec. Ob oddaji tako sistem preveri ali je REK za izplačilo plače za predhodni mesec oddan in v primeru, da REK ni oddan se zavezancu izpiše opozorilo. Trenutno ta opozorilna kontrola še ne upošteva oddanih REK-1 obrazcev in zato ob oddaji vsem zavezancem javi, da REK za izplačilo plače za predhodni mesec ni oddan. Nepravilnost se še vedno odpravlja, v tem času pa naj zavezanci opozorilo smatrajo za brezpredmetno. Hvala za razumevanje. January 13, 2023 0 Comments	Oddaja REK-O obrazca – odpravljanje nepravilnosti Pri oddaji REK-O obrazca so bile ugotovljene naslednje nepravilnosti na sistemu eDavki: • Onemogočena oddaja vrste dohodka 1190 Dohodek iz delovnega razmerja, ki se ne všteva v davčno osnovo. • Onemogočena označitev polja 004 (invalidsko podjetje) na zbirnem REK obrazcu pri ročnem vnosu REK-O obrazca. • Onemogočen uvoz velikih datotek. Zgoraj navedene napake so bile odpravljene v petek, 6. 1. 2023, popoldne. Hkrati vas obveščamo, da smo pri oddaji REK-O obrazca za izplačilo plače uvedli kontrolo glede predložitve REK obrazca za predhodni mesec. Ob oddaji tako sistem preveri ali je REK za izplačilo plače za predhodni mesec oddan in v primeru, da REK ni oddan se zavezancu izpiše opozorilo. Trenutno ta opozorilna kontrola še ne upošteva oddanih REK-1 obrazcev in zato ob oddaji vsem zavezancem javi, da REK za izplačilo plače za predhodni mesec ni oddan. Nepravilnost se še vedno odpravlja, v tem času pa naj zavezanci opozorilo smatrajo za brezpredmetno. Hvala za razumevanje. January 13, 2023 0 Comments
CELEX:62022CJ0583: Arrêt de la Cour (deuxième chambre) du 12 janvier 2023.#MV contre Generalbundesanwalt beim Bundesgerichtshof.#Renvoi préjudiciel – Espace de liberté, de sécurité et de justice – Coopération policière et judiciaire en matière pénale – Décision-cadre 2008/675/JAI – Article 3, paragraphe 1 – Principe de l’assimilation des condamnations antérieures prononcées dans un autre État membre – Obligation de reconnaître à ces condamnations des effets équivalents à ceux attachés aux condamnations nationales antérieures – Règles nationales relatives à la confusion des peines a posteriori – Pluralité d’infractions – Détermination d’une peine globale – Plafond de quinze ans pour les peines privatives de liberté de durée déterminée – Article 3, paragraphe 5 – Exception – Infra This document does not exist in English. January 12, 2023 0 Comments	CELEX:62022CC0638: Conclusions de l'avocat général M. N. Emiliou, présentées le 12 janvier 2023.### This document does not exist in English. January 12, 2023 0 Comments
CELEX:62021CC0677: Opinion of Advocate General Kokott delivered on 12 January 2023.### January 12, 2023 0 Comments	CELEX:62021CC0128: Schlussanträge des Generalanwalts G. Pitruzzella vom 12. Januar 2023.### This document does not exist in English. January 12, 2023 0 Comments
CELEX:62021CC0513: Opinion of Advocate General Szpunar delivered on 12 January 2023.### January 12, 2023 0 Comments	CELEX:62021CC0006: Opinion of Advocate General Richard de la Tour delivered on 12 January 2023.### January 12, 2023 0 Comments
CELEX:62021CC0608: Opinion of Advocate General Pikamäe delivered on 12 January 2023.### January 12, 2023 0 Comments	CELEX:62021CC0363: Opinion of Advocate General Campos Sánchez-Bordona delivered on 12 January 2023.### January 12, 2023 0 Comments
CELEX:62021CC0747: Opinion of Advocate General Emiliou delivered on 12 January 2023.### January 12, 2023 0 Comments	CELEX:62021TJ0651_INF: Judgment of the General Court (Eighth Chamber) of 7 September 2022.#Hans-Wilhelm Saure v European Commission.#Case T-651/21. January 12, 2023 0 Comments
CELEX:62021TJ0730_INF: Judgment of the General Court (Sixth Chamber) of 7 September 2022.#Sławomir Łosowski v European Union Intellectual Property Office.#Case T-730/21. January 12, 2023 0 Comments	CELEX:62021TJ0699_INF: Judgment of the General Court (Ninth Chamber) of 7 September 2022.#Peace United Ltd v European Union Intellectual Property Office.#Case T-699/21. January 12, 2023 0 Comments
CELEX:62021TJ0507_INF: Judgment of the General Court (First Chamber) of 7 September 2022.#Ioannis Migadakis v European Union Agency for Cybersecurity.#Case T-507/21. January 12, 2023 0 Comments	CELEX:62021TJ0754_INF: Judgment of the General Court (Ninth Chamber) of 7 September 2022.#Peace United Ltd v European Union Intellectual Property Office.#Case T-754/21. January 12, 2023 0 Comments
CELEX:62021CJ0132: Judgment of the Court (First Chamber) of 12 January 2023.#BE v Nemzeti Adatvédelmi és Információszabadság Hatóság.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Articles 77 to 79 – Remedies – Parallel exercise – Relationship – Procedural autonomy – Effectiveness of the protection rules established by that regulation – Consistent and homogeneous application of those rules throughout the European Union – Article 47 of the Charter of Fundamental Rights of the European Union.#Case C-132/21. January 12, 2023 0 Comments	CELEX:62021CJ0154: Judgment of the Court (First Chamber) of 12 January 2023.#RW v Österreichische Post AG.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 15(1)(c) – Data subject’s right of access to his or her data – Information about the recipients or categories of recipient to whom the personal data have been or will be disclosed – Restrictions.#Case C-154/21. January 12, 2023 0 Comments
CELEX:62021CJ0719: Judgment of the Court (Ninth Chamber) of 12 January 2023.#Frédéric Jouvin v European Commission.#Appeal – Competition – Agreements, decisions and concerted practices – Article 101 TFEU – Complaint submitted to the European Commission – Commission Decision rejecting the complaint – Action for annulment – Time limit for lodging a response.#Case C-719/21 P. January 12, 2023 0 Comments	CELEX:62021CJ0323: Judgment of the Court (First Chamber) of 12 January 2023.#Staatssecretaris van Justitie en Veiligheid and K. v B. and Others.#References for a preliminary ruling – Regulation (EU) No 604/2013 – Determining the Member State responsible for examining an application for international protection – Lodging of multiple applications for international protection in three Member States – Article 29 – Time limit for transfer – Expiry – Transfer of responsibility for examining the application – Article 27 – Remedy – Scope of judicial review – Possibility for the applicant to rely on the transfer of responsibility for examining the application.#Joined Cases C-323/21 to C-325/21. January 12, 2023 0 Comments

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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

Oddaja REK-O obrazca – odpravljanje nepravilnosti

Oddaja REK-O obrazca – odpravljanje nepravilnosti

CELEX:62022CC0638: Conclusions de l'avocat général M. N. Emiliou, présentées le 12 janvier 2023.###

CELEX:62021CC0677: Opinion of Advocate General Kokott delivered on 12 January 2023.###

CELEX:62021CC0128: Schlussanträge des Generalanwalts G. Pitruzzella vom 12. Januar 2023.###

CELEX:62021CC0513: Opinion of Advocate General Szpunar delivered on 12 January 2023.###

CELEX:62021CC0006: Opinion of Advocate General Richard de la Tour delivered on 12 January 2023.###

CELEX:62021CC0608: Opinion of Advocate General Pikamäe delivered on 12 January 2023.###

CELEX:62021CC0363: Opinion of Advocate General Campos Sánchez-Bordona delivered on 12 January 2023.###

CELEX:62021CC0747: Opinion of Advocate General Emiliou delivered on 12 January 2023.###

CELEX:62021TJ0651_INF: Judgment of the General Court (Eighth Chamber) of 7 September 2022.#Hans-Wilhelm Saure v European Commission.#Case T-651/21.

CELEX:62021TJ0730_INF: Judgment of the General Court (Sixth Chamber) of 7 September 2022.#Sławomir Łosowski v European Union Intellectual Property Office.#Case T-730/21.

CELEX:62021TJ0699_INF: Judgment of the General Court (Ninth Chamber) of 7 September 2022.#Peace United Ltd v European Union Intellectual Property Office.#Case T-699/21.

CELEX:62021TJ0507_INF: Judgment of the General Court (First Chamber) of 7 September 2022.#Ioannis Migadakis v European Union Agency for Cybersecurity.#Case T-507/21.

CELEX:62021TJ0754_INF: Judgment of the General Court (Ninth Chamber) of 7 September 2022.#Peace United Ltd v European Union Intellectual Property Office.#Case T-754/21.

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