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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.


 

VSRS Sodba III Ips 21/2022

IOP pomeni usklajevanje stanja upnikove terjatve na eni strani in dolžnikovega dolga na drugi strani, ki se običajno izvaja med računovodskima službama upnika in dolžnika, v zvezi z letnim popisom sredstev. Potrditev IOP na strani dolžnika vsebinsko pomeni potrditev prepisa iz poslovnih knjig upnika o stanju upnikovih terjatev do dolžnika. Zgolj potrditev prepisa o dejstvih, ki izhajajo iz poslovne knjige, pa ne pomeni podlage, ki bi sama po sebi izražala jasno in nedvomno izjavo dolžnika, da priznava obstoj svojega dolga do upnika. S potrditvijo IOP se zato zastaranje ne pretrga. Tudi evidentiranje terjatev v računovodskih izkazih in zaključnem računu subjekta, ki je zavezan k sestavi zaključnega računa, ne pomeni ravnanja, na podlagi katerega bi bilo mogoče sklepati o nedvomni izjavi dolžnika o obstoju dolga. Zaključni račun je sestavljen na podlagi knjigovodskih razvidov in bilanc. Terjatve se v knjigovodskih razvidih in bilanci stanja lahko pripoznavajo...
March 23, 2023 0 Comments

CELEX:32023D0670: Council Decision (EU) 2023/670 of 21 March 2023 amending Decision 1999/70/EC concerning the external auditors of the national central banks, as regards the external auditors of Banc Ceannais na hÉireann/the Central Bank of Ireland

March 23, 2023 0 Comments

CELEX:32016D1693R(02)

The corrigendum does not concern the English version.
March 23, 2023 0 Comments

CELEX:32023D0671: Council Decision (EU) 2023/671 of 21 March 2023 authorising the opening of negotiations for an agreement between the European Union and the Swiss Confederation establishing a basis for the exchange of information on persons benefitting from temporary protection

March 23, 2023 0 Comments

CELEX:32021D0698R(01):           Berichtigung des Beschlusses (GASP) 2021/698 des Rates vom 30. April 2021 über die Sicherheitssysteme und -dienste, die im Rahmen des Weltraumprogramms der Union eingerichtet, betrieben und genutzt werden und die Sicherheit der Union berühren können, sowie zur Aufhebung des Beschlusses 2014/496/GASP (Amtsblatt der Europäischen Union L 170 vom 12. Mai 2021)

The corrigendum does not concern the English version.
March 23, 2023 0 Comments

CELEX:32020L0262R(08)

The corrigendum does not concern the English version.
March 23, 2023 0 Comments

CELEX:32021R1152R(01)

The corrigendum does not concern the English version.
March 23, 2023 0 Comments

CELEX:32022R2434R(01): Corrigendum to Regulation (EU, Euratom) 2022/2434 of the European Parliament and of the Council of 6 December 2022 amending Regulation (EU, Euratom) 2018/1046 as regards the establishment of a diversified funding strategy as a general borrowing method (Official Journal of the European Union L 319 of 13 December 2022)

March 23, 2023 0 Comments

CELEX:32017R0821R(06)

The corrigendum does not concern the English version.
March 23, 2023 0 Comments

CELEX:32023B0278R(01): Corrigendum to Definitive Adoption (EU, Euratom) 2023/278 of the European Union’s annual budget for the financial year 2023 (Official Journal of the European Union L 58 of 23 February 2023)

March 23, 2023 0 Comments

CELEX:62021TJ0617: Judgment of the General Court (Third Chamber, Extended Composition) of 22 March 2023.#B&Bartoni spol. s r.o. v European Union Intellectual Property Office.#Community design – Invalidity proceedings – Registered Community design representing an electrode to insert into a torch – Ground for invalidity – Article 4(2) of Regulation (EC) No 6/2002 – Component part of a complex product.#Case T-617/21.

March 22, 2023 0 Comments

CELEX:62019TJ0825:           Urteil des Gerichts (Erste erweiterte Kammer) vom 22. März 2023 (Auszüge).#Tazzetti SpA und Tazzetti, SA gegen Europäische Kommission.#Umwelt – Verordnung (EU) Nr. 517/2014 – Fluorierte Treibhausgase – Elektronisches Register für Quoten für das Inverkehrbringen von teilfluorierten Kohlenwasserstoffen – Unternehmen mit demselben wirtschaftlichen Eigentümer – Einziger Hersteller oder Einführer – Beschwerende Maßnahme – Rechtsschutzinteresse – Zulässigkeit – Antrag auf Anpassung der Klageschrift – Unzulässigkeit – Einrede der Rechtswidrigkeit – Auslegung einer Durchführungsverordnung im Einklang mit der Grundverordnung – Durchführungsbefugnisse der Kommission.#Rechtssachen T-825/19 und T-826/19.

This document does not exist in English.
March 22, 2023 0 Comments

CELEX:62020TJ0072: Judgment of the General Court (First Chamber, Extended Composition) of 22 March 2023.#Satabank plc v European Central Bank.#Economic and monetary policy – Prudential supervision of credit institutions – Regulation (EU) No 1024/2013 – Regulation (EU) No 468/2014 – Supervised entity – Composite administrative procedure – Denial of access to the file – Directive 2004/258/EC – Access to ECB documents.#Case T-72/20.

March 22, 2023 0 Comments

CELEX:62022TO0500:           Ordonnance du président du Tribunal du 20 janvier 2023.#Vleuten Insects vof et New Generation Nutrition BV contre Commission européenne.#Affaire T-500/22 R.

This document does not exist in English.
March 22, 2023 0 Comments

CELEX:32023R0657: Regulation (EU) 2023/657 of the European Parliament and of the Council of 15 March 2023 laying down rules for the exercise of the Union’s rights in the implementation and enforcement of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community and of the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part

March 22, 2023 0 Comments

CELEX:32023D0664: Council Implementing Decision (EU) 2023/664 of 21 March 2023 authorising the Italian Republic to apply a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax and repealing Implementing Decision (EU) 2020/647

March 22, 2023 0 Comments

CELEX:32023D0658: Council Decision (EU) 2023/658 of 23 January 2023 on the signing, on behalf of the European Union, and provisional application of the Agreement between the European Union and the Republic of Seychelles on access for Seychelles fishing vessels to the waters of Mayotte

March 22, 2023 0 Comments

CELEX:32023D0663: Council Decision (EU) 2023/663 of 20 March 2023 establishing the position to be taken on behalf of the European Union within the WTO Committee on Government Procurement on the accession of the Republic of North Macedonia to the WTO Revised Agreement on Government Procurement (Text with EEA relevance)

March 22, 2023 0 Comments

CELEX:62021TJ0597: Judgment of the General Court (Seventh Chamber) of 15 March 2023.#Giorgio Basaglia v European Commission.#Case T-597/21.

March 21, 2023 0 Comments

CELEX:62022TJ0133: Judgment of the General Court (First Chamber) of 15 March 2023.#Katjes Fassin GmbH & Co. KG v European Union Intellectual Property Office.#Case T-133/22.

March 21, 2023 0 Comments
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