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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:62025TO0421(01): Order of the President of the General Court of 21 August 2025.#Alireza Malekzadeh Arasteh v European Commission.#Interim relief — Dismissal of the main action — No need to adjudicate.#Case T-421/25 R.

August 22, 2025 0 Comments

CELEX:62024CJ0220_SUM: Judgment of the Court (Ninth Chamber) of 27 February 2025.#Regia Autonomă Aeroportul Internaţional „Avram Iancu” Cluj v Consiliul Concurenţei.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling – Air transport – Directive 96/67/EC – Access to the groundhandling market at EU airports – Article 1 – Scope – Airports whose annual traffic is less than two million passenger movements – Refusal of access to airport infrastructure at such an airport – Article 6 – Groundhandling for third parties – Applicability of the competition rules – Article 102 TFEU.#Case C-220/24.

August 22, 2025 0 Comments

CELEX:62016TJ0157: Judgment of the General Court (Appeal Chamber) of 17 November 2016.#Ingrid Fedtke v European Economic and Social Committee.#Appeal — Civil Service — Officials — Purely confirmatory act — New substantive facts — Burden of proof.#Case T-157/16 P.

August 22, 2025 0 Comments

CELEX:62023CJ0753_SUM: Judgment of the Court (Tenth Chamber) of 27 February 2025.#A. N. v Ministerstvo vnitra.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Area of freedom, security and justice – Temporary protection in the event of a mass influx of displaced persons – Directive 2001/55/EC – Articles 8 and 11 – Implementing Decision (EU) 2022/382 – Successive applications for a residence permit for the purposes of temporary protection in several Member States – Examination of the subsequent application – Right to an effective remedy.#Case C-753/23.

August 22, 2025 0 Comments

CELEX:62023CJ0149_SUM: Judgment of the Court (Sixth Chamber) of 6 March 2025.#European Commission v Federal Republic of Germany.#Failure of a Member State to fulfil obligations – Article 258 TFEU – Protection of persons who report breaches of Union law – Directive (EU) 2019/1937 – Article 26(1) and (3) – Failure to transpose and communicate transposition measures – Article 260(3) TFEU – Application for the imposition of a lump sum – Criteria for establishing the amount of the penalty – Automatic application of a coefficient for seriousness.#Case C-149/23.

August 22, 2025 0 Comments

CELEX:62023CJ0684_SUM: Judgment of the Court (Tenth Chamber) of 13 February 2025.#SIA ,,Latvijas Sabiedriskais Autobuss” v Iepirkumu uzraudzības birojs and VSIA „Autotransporta direkcija”.#Request for a preliminary ruling from the Administratīvā rajona tiesa.#Reference for a preliminary ruling – Transport – Public passenger transport services by rail and by road – Regulation (EC) No 1370/2007 – Public passenger transport services by bus – Point (c) of the third subparagraph of Article 5(2) – Award of public service contracts – Award of a contract for the provision of public transport services by bus – Award in the form of a service concession contract – Direct award by a competent local authority to an internal operator – Article 5(3) – Competitive tendering procedure – Award of a contract

August 22, 2025 0 Comments

Okoljska dajatev za onesnaževanje okolja zaradi uporabe mazalnih olj in tekočin

August 22, 2025 0 Comments

UPRS Sodba IV U 91/2022-13

Ni bistveno, kdaj je za izbrisano družbo nastala obveznost plačila DDV in DDPO, temveč je treba upoštevati pravno podlago nastanka tožnikove obveznosti, torej kdaj je nastala terjatev iz naslova odgovornosti tožnika za obveznosti izbrisane družbe. Določilo 408. člena ZFPPIPP namreč posebej govori o terjatvah do (stečajnega) dolžnika, ki so nastale do trenutka postopka osebnega stečaja, zato ga je treba po presoji sodišča razlagati tako, da odpust učinkuje na terjatve, pri katerih je bil stečajni dolžnik do trenutka začetka postopka osebnega stečaja v položaju dolžnika. Sporne obveznosti so bile v premoženjski sferi izbrisane družbe vse do njenega prenehanja, do takrat pa tožnik kot njen družbenik v skladu z izrecnim določilom 472. člena ZGD-1 zanje ni bil odgovoren.
August 22, 2025 0 Comments

Okoljska dajatev za onesnaževanje okolja zaradi uporabe hlapnih organskih spojin

August 22, 2025 0 Comments

UPRS Sodba IV U 100/2022-17

V postopku davčne izvršbe je bistveno le, da je izvršilni naslov postal izvršljiv, kar v obravnavani zadev ni sporno. Tožnik pa ugovarja višini dolgovane obveznosti, navaja namreč, da je navedeno obveznost predhodno že poravnal, toženka pa zatrjuje, da terjana obveznost vse do dne izdaje izpodbijanega sklepa ni bila poravnana.
August 22, 2025 0 Comments

UPRS Sodba II U 115/2023-16

Sodišče zaključuje, da je tožena stranka napačno omejila dokazovanje za odločitev relevantnega dejstva dejanske prisotnosti na delovnem mestu zgolj na s strani delodajalca potrjen seznam prisotnosti oziroma njegovo izjavo, da takšne listine ne bo izdal, razen tega pa je tudi zmotno tožniku onemogočila dokazovanje, da je dodatna dokazila iz upravičenih razlogov predložil šele v pritožbenem postopku.
August 22, 2025 0 Comments

Okoljska dajatev zaradi onesnaževanja okolja zaradi nastajanja izrabljenih gum

August 22, 2025 0 Comments

Okoljska dajatev za onesnaževanje okolja zaradi nastajanja odpadne embalaže

August 22, 2025 0 Comments

Okoljska dajatev za onesnaževanje okolja zaradi odvajanja odpadnih voda

August 22, 2025 0 Comments

Okoljska dajatev za onesnaževanje okolja zaradi odlaganja odpadkov na odlagališčih

August 22, 2025 0 Comments

CELEX:32024R1745R(08)

The corrigendum does not concern the English version.
August 22, 2025 0 Comments

CELEX:32025D1757: Council Decision (EU) 2025/1757 of 8 July 2025 on the position to be adopted, on behalf of the European Union, within the EEA Joint Committee concerning the amendment to Annex II (Technical regulations, standards, testing and certification) and Annex IV (Energy) to the EEA Agreement (EED) (Text with EEA relevance)

August 22, 2025 0 Comments

CELEX:32015R1861R(06)

The corrigendum does not concern the English version.
August 22, 2025 0 Comments

CELEX:62023CJ0369_SUM: Judgment of the Court (Fourth Chamber) of 19 December 2024.#„Vivacom Bulgaria“ EAD v Varhoven administrativen sad and Natsionalna agentsia za prihodite.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Second subparagraph of Article 19(1) TEU – Effective legal protection in the fields covered by EU law – Second paragraph of Article 47 of the Charter of Fundamental Rights of the European Union – Access to an independent and impartial tribunal – Liability of a Member State for damage caused to individuals by an infringement of EU law – Infringement by a national court adjudicating at last instance in relation to value added tax (VAT) – Jurisdiction of a court adjudicating at last instance while having the capa

August 21, 2025 0 Comments

CELEX:62023CJ0331_SUM: Judgment of the Court (Ninth Chamber) of 12 December 2024.#Dranken Van Eetvelde NV v Belgische Staat.#Request for a preliminary ruling from the Rechtbank van eerste aanleg Oost-Vlaanderen Afdeling Gent.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 205 – Joint and several liability for tax debts owed by a third party – Conditions and scope of liability – Fight against VAT fraud – Joint and several liability for the payment of VAT which does not allow an assessment to be made on the basis of the contribution of each taxable person in the tax evasion – Principle of proportionality – Article 50 of the Charter of Fundamental Rights of the European Union – Principle non bis in idem – Criteria for a

August 21, 2025 0 Comments
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