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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.


 

UPRS Sodba I U 78/2020-13

Sodišče se ne strinja s toženo stranko, da prvostopni davčni organ s tem, ko se ni opredelil do preostalih dveh dokaznih predlogov tožnika (to je do predloga zaslišanja izvajalca investicije in do predloga vpogleda v evidence, s katerimi razpolaga davčni organ), ni storil takšne kršitve postopka, da bi kršitev vplivala na pravilnost izpodbijane odločbe. Dokazna predloga je tožnik podal pravočasno, in sicer v pripombah na obvestilo davčnega organa o ugotovitvi davčne osnove, št. DT 42152-8036/2018-1 z dne 2.2. 2019, dokazna predloga sta bila dovolj substancirana in v načelu primerna za ugotavljanje materialnopravno relevantnega dejstva plačnika investicij. Tožnik je na ta način sledil svojemu dokaznemu bremeni iz tretjega odstavka 76. člena ZDavP-2.
March 27, 2023 0 Comments

UPRS Sodba I U 1563/2020-7

Sodišče pritrjuje tožnikovemu ugovoru glede zmotne uporabe materialnega prava, ker je davčni organ pri ugotavljanju davčne osnove upošteval nominalno vrednost denarne terjatve. Po presoji sodišča namreč ni pravilno stališče davčnega organa, da je pri izračunu davčne osnove potrebno upoštevati denarno terjatev v nominalnem znesku 202.294,47 EUR. Iz tretjega odstavka 5. člena ZDDD namreč izhaja, da je potrebno pri premičninah, razen pri denarju pri ugotavljanju osnove za davek ugotavljati tržno vrednost tega premoženja. Po sodni presoji denarne terjatve ni mogoče obravnavati enako kot denarja, temveč je potrebno oceniti njeno tržno vrednost, kot izhaja iz tretjega odstavka 5. člena ZDDD. Pri denarni terjatvi do stečajnega dolžnika gre namreč za pravico terjati denarno terjatev od stečajnega dolžnika v nominalni višini, kot izhaja iz sklepa o dedovanju, ne pomeni pa nujno, da bo imetnik terjatve izterjal terjatev v celotnem nominalnem...
March 27, 2023 0 Comments

CELEX:62022CN0687: Case C-687/22: Request for a preliminary ruling from the Audiencia Provincial de Alicante (Spain) lodged on 7 November 2022 — Julieta, Rogelio v Agencia Estatal de Administración Tributaria

March 27, 2023 0 Comments

CELEX:62022CN0673: Case C-673/22: Request for a preliminary ruling from the Juzgado de lo Social n.° 1 de Sevilla (Spain) lodged on 27 October 2022 — C.C.C. v Tesorería General de la Seguridad Social (TGSS), Instituto Nacional de la Seguridad Social (INSS)

March 27, 2023 0 Comments

CELEX:62022CN0649: Case C-649/22: Request for a preliminary ruling from the Tribunal Superior de Justicia del País Vasco (Spain) lodged on 14 October 2022 — XXX v Randstad Empleo, S. A., Ferrovial Servicios, S. A., Axa Seguros Generales S. A. de Seguros y Reaseguros

March 27, 2023 0 Comments

CELEX:62022CN0527: Case C-527/22 P: Appeal brought on 6 August 2022 by Equinoccio-Compañía de Comercio Exterior, SL against the order of the General Court (First Chamber) delivered on 9 June 2022 in Case T-493/21, Equinoccio-Compañía de Comercio Exterior v Commission

March 27, 2023 0 Comments

CELEX:62022CB0082: Case C-82/22 P: Order of the Court (Eighth Chamber) of 22 December 2022 — Jean-François Jalkh v European Parliament (Appeal — Article 181 of the Rules of Procedure of the Court of Justice — Law governing the institutions — Member of the European Parliament — Protocol (No 7) on the privileges and immunities of the European Union — Third paragraph of Article 9 — Decision to waive parliamentary immunity — Appeal in part manifestly inadmissible and in part manifestly unfounded)

March 27, 2023 0 Comments

CELEX:62021CB0341: Joined Cases C-341/21 P and C-357/21 P: Order of the Court (Eighth Chamber) of 22 December 2022 — European Commission (C-341/21 P) v KM, European Parliament, Council of the European Union and Council of the European Union (C-357/21 P) v KM, European Commission, European Parliament (Appeal — Article 182 of the Rules of Procedure of the Court of Justice — Civil service — Pension — Staff Regulations of Officials of the European Union — Article 20 of Annex VIII — Grant of a survivor’s pension — Surviving spouse of a former official in receipt of a retirement pension — Marriage entered into after termination of the official’s service — Condition that the marriage must have lasted for at least five years at the date of the official’s death — Article 18 of Annex VIII — Marriage

March 27, 2023 0 Comments

CELEX:62022CA0053: Case C-53/22, VZ (Tenderer definitively excluded): Judgment of the Court (Tenth Chamber) of 9 February 2023 (request for a preliminary ruling from the Tribunale Amministrativo Regionale per la Lombardia — Italy) — VZ v CA (Reference for a preliminary ruling — Review procedures in respect of the award of public supply and public works contracts — Directive 89/665/EEC — Article 1(3) — Interest in bringing proceedings — Access to the review procedures — Grave professional misconduct on account of an anticompetitive agreement — Other operator definitively excluded from participating in the procurement procedure concerned due to failure to meet the minimum requirements)

March 27, 2023 0 Comments

CELEX:62021CA0788: Case C-788/21, Global Gravity: Judgment of the Court (Ninth Chamber) of 9 February 2023 (request for a preliminary ruling from the Retten i Esbjerg — Denmark) — Skatteministeriet Departementet v Global Gravity ApS (Reference for a preliminary ruling — Customs union — Common Customs Tariff — Classification of goods — Combined Nomenclature — Subheadings 7616 99 90 and 8609 00 90 — Tubular Transport Running System (TubeLock) — Meaning of ‘container’)

March 27, 2023 0 Comments

CELEX:62021CA0713: Case C-713/21, Finanzamt X (Supplies of the owner of a stable): Judgment of the Court (Seventh Chamber) of 9 February 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — A v Finanzamt X (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Concept of ‘supplies of services for consideration’ — Single supply consisting in the stabling and training of horses as well as their participation in competitions — Remuneration by assigning half of the claim to prize money corresponding to the prizes won by horses in competitions)

March 27, 2023 0 Comments

CELEX:62021CA0708: Case C-708/21 P: Judgment of the Court (Sixth Chamber) of 9 February 2023 — Évariste Boshab v Council of the European Union (Appeal — Common foreign and security policy — Restrictive measures directed against certain persons and entities in view of the situation in the Democratic Republic of the Congo — Regulation (EC) No 1183/2005 — Article 2b and Article 9(2) — Decision 2010/788/CFSP — Article 3(2) and Article 9(2) — Applicant continuing to be included on the lists of persons and entities subject to restrictive measures — Decision (CFSP) 2019/2109 — Implementing Regulation (EU) 2019/2101)

March 27, 2023 0 Comments

CELEX:62021CA0688: Case C-688/21, Confédération paysanne and Others (In vitro random mutagenesis): Judgment of the Court (Grand Chamber) of 7 February 2023 (request for a preliminary ruling from the Conseil d’État — France) — Confédération paysanne and Others v Premier ministre, Ministre de l’Agriculture et de l’Alimentation (Reference for a preliminary ruling — Environment — Deliberate release of genetically modified organisms — Directive 2001/18/EC — Article 3(1) — Point 1 of Annex I B — Scope — Exemptions — Techniques/methods of genetic modification which have conventionally been used and have a long safety record — In vitro random mutagenesis)

March 27, 2023 0 Comments

CELEX:62021CA0668: Case C-668/21, Druvnieks: Judgment of the Court (Sixth Chamber) of 9 February 2023 (request for a preliminary ruling from the Augstākā tiesa (Senāts) — Latvia) — ‘Druvnieks’ SIA (Reference for a preliminary ruling — Agriculture — Common agricultural policy — Support for rural development — Common rules — Regulation (EU) No 1306/2013 — Article 60 — Circumvention clause — Concept of ‘artificially created conditions’ — Rejection of an application for aid in view of the situation of an undertaking belonging to the same proprietor as the undertaking which applied for the aid concerned)

March 27, 2023 0 Comments

CELEX:62021CA0635: Case C-635/21, LB GmbH (Air loungers): Judgment of the Court (Eighth Chamber) of 9 February 2023 (request for a preliminary ruling from the Finanzgericht Bremen — Germany) — LB GmbH v Hauptzollamt D (Reference for a preliminary ruling — Customs union — Common Customs Tariff — Combined Nomenclature — Tariff classification — Heading 9401 — Scope — Air sofas (‘air loungers’))

March 27, 2023 0 Comments

CELEX:62021CA0560: Case C-560/21, KISA: Judgment of the Court (Sixth Chamber) of 9 February 2023 (request for a preliminary ruling from the Bundesarbeitsgericht — Germany) — ZS v Zweckverband ‘Kommunale Informationsverarbeitung Sachsen’ KISA, Körperschaft des öffentlichen Rechts (Reference for a preliminary ruling — Protection of natural persons with regard to the processing of personal data — Regulation (EU) 2016/679 — Article 38(3) — Data protection officer — Prohibition on dismissing data protection officer for performing his or her tasks — Requirement for functional independence — National legislation prohibiting the dismissal of a data protection officer without just cause)

March 27, 2023 0 Comments

CELEX:62021CA0555: Case C-555/21, UniCredit Bank Austria: Judgment of the Court (Third Chamber) of 9 February 2023 (request for a preliminary ruling from the Oberster Gerichtshof — Austria) — UniCredit Bank Austria AG v Verein für Konsumenteninformation (Reference for a preliminary ruling — Consumer protection — Directive 2014/17/EU — Credit agreements for consumers relating to residential immovable property — Article 25(1) — Early repayment — Consumer’s right to a reduction in the total cost of the credit, consisting of the interest and the costs for the remaining duration of the contract — Article 4(13) — Concept of ‘total cost of the credit to the consumer’ — Costs that are independent of the duration of the agreement)

March 27, 2023 0 Comments

CELEX:62021CA0482: Case C-482/21, Euler Hermes: Judgment of the Court (Eighth Chamber) of 9 February 2023 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — Euler Hermes SA Magyarországi Fióktelepe v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 90 — Taxable amount — Reduction — Insurer paying compensation to policyholders for unpaid debts, including VAT — National legislation denying that insurer, as legal successor, the reduction of the taxable amount — Principle of fiscal neutrality — Principle of effectiveness)

March 27, 2023 0 Comments

CELEX:62021CA0453: Case C-453/21, X-FAB Dresden: Judgment of the Court (Sixth Chamber) of 9 February 2023 (request for a preliminary ruling from the Bundesarbeitsgericht — Germany) — X-FAB Dresden GmbH & Co. KG v FC (Reference for a preliminary ruling — Protection of natural persons with regard to the processing of personal data — Regulation (EU) 2016/679 — Article 38(3) — Data protection officer — Prohibition on dismissing data protection officer for performing his or her tasks — Requirement for functional independence — National legislation prohibiting the dismissal of a data protection officer without just cause — Article 38(6) — Conflict of interests — Criteria)

March 27, 2023 0 Comments

CELEX:62021CA0402: Case C-402/21, Staatssecretaris van Justitie en Veiligheid and Others (Withdrawal of the right of residence of a Turkish worker): Judgment of the Court (Second Chamber) of 9 February 2023 (request for a preliminary ruling from the Raad van State — Netherlands) — Staatssecretaris van Justitie en Veiligheid v S and E, C v Staatssecretaris van Justitie en Veiligheid (Reference for a preliminary ruling — EEC-Turkey Association Agreement — Decision No 1/80 — Articles 6 and 7 — Turkish nationals already integrated into the labour market of the host Member State and enjoying an associated right of residence — Decisions of national authorities withdrawing the right of residence of Turkish nationals who have been lawfully resident in the Member State concerned for more than 20 ye

March 27, 2023 0 Comments
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