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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:62021CJ0277_SUM: Judgment of the Court (Tenth Chamber) of 28 April 2022.#Secrétariat général de l’Enseignement catholique ASBL (SeGEC) and Others v Institut des Comptes nationaux (ICN) and Banque nationale de Belgique.#Reference for a preliminary ruling – Regulation (EU) No 549/2013 – European system of national and regional accounts in the European Union – Annex A, paragraph 20.15 – Control exercised by an institute of national accounts over the organising authorities of educational establishments constituted in the form of non-profit institutions – Educational establishments receiving public financing and enjoying freedom of education guaranteed by the Constitution – Annex A, paragraph 20.15, second sentence – Concept of ‘public intervention in the form of general regulations appli

April 19, 2025 0 Comments

CELEX:62020CJ0410_SUM: Judgment of the Court (Third Chamber) of 5 May 2022.#Banco Santander, SA v J.A.C. and M.C.P.R.#Reference for a preliminary ruling – Directive 2014/59/EU – Resolution of credit institutions and investment firms – General principles – Article 34(1) – Bail-in – Effects – Article 53(1) and (3) – Write-down of capital instruments – Article 60(2), first subparagraph, points (b) and (c) – Articles 73 to 75 – Protection of the rights of shareholders and creditors – Directive 2003/71/EC – Prospectus to be published when securities are offered to the public or admitted to trading – Article 6 – Incorrect information in the prospectus – Action for damages brought after a resolution decision – Action for a declaration of nullity of a share purchase contract brought against the un

April 19, 2025 0 Comments

CELEX:62020CJ0531_SUM: Judgment of the Court (Tenth Chamber) of 28 April 2022.#NovaText GmbH v Ruprecht-Karls-Universität Heidelberg.#Reference for a preliminary ruling – Intellectual property rights – Directive 2004/48/EC – Article 3 – General obligation concerning the measures, procedures and remedies necessary to ensure the enforcement of intellectual property rights – Article 14 – Concept of ‘reasonable and proportionate legal costs’ – Consultation of a patent lawyer – Absence of opportunity for the national court to assess the reasonableness and proportionality of the costs to be borne by the unsuccessful party.#Case C-531/20.

April 19, 2025 0 Comments

CELEX:62021CJ0072_SUM: Judgment of the Court (Eighth Chamber) of 28 April 2022.#SIA 'PRODEX' v Valsts ieņēmumu dienests.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Tariff headings – Subheading 4418 20 – Scope – Doors and their frames and thresholds – MDF panels and mouldings – First part of general rule 2(a) for the interpretation of the Combined Nomenclature – Incomplete or unfinished article – Definition.#Case C-72/21.

April 19, 2025 0 Comments

CELEX:62020CJ0265_SUM: Judgment of the Court (Seventh Chamber) of 5 May 2022.#FN v Universiteit Antwerpen and Others.#Reference for a preliminary ruling – Social policy – Part-time work – Directive 97/81/EC – Framework Agreement on part-time work concluded by UNICE, CEEP and the ETUC – Clause 4.1 – Principle of non-discrimination – Part-time academic staff – Automatic permanent appointments reserved for academic staff members holding a full-time teaching post – Calculation of the percentage of a full-time workload to which a part-time workload corresponds – No requirements.#Case C-265/20.

April 19, 2025 0 Comments

CELEX:62020CJ0559_SUM: Judgment of the Court (Tenth Chamber) of 28 April 2022.#Koch Media GmbH v FU.#Reference for a preliminary ruling – Intellectual property rights – Directive 2004/48/EC – Article 14 – Concepts of ‘legal costs’ and ‘other expenses’ – Warning notice to ensure enforcement of intellectual property rights out of court – Lawyers’ fees – Classification – National provision limiting the amount of those costs recoverable under certain conditions.#Case C-559/20.

April 19, 2025 0 Comments

CELEX:62020CJ0612_SUM: Judgment of the Court (Ninth Chamber) of 28 April 2022.#Happy Education SRL v Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca and Administraţia Judeţeană a Finanţelor Publice Cluj.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(i) – Exemptions for certain activities in the public interest – Exemptions related to children’s or young people’s education, school or university education – Supply of educational services supplementing the school curriculum – Private law body providing those services for commercial purposes.#Case C-612/20.

April 19, 2025 0 Comments

CELEX:62020CJ0086_SUM: Judgment of the Court (First Chamber) of 28 April 2022.#Vinařství U Kapličky s.r.o. v Státní zemědělská a potravinářská inspekce.#Reference for a preliminary ruling – Common organisation of the markets in agricultural products – Wine – Regulation (EU) No 1308/2013 – Rules concerning marketing – Article 80 – Oenological practices – Prohibition on marketing – Article 90 – Imports of wine – Regulation (EC) No 555/2008 – Article 43 – V I 1 document – Certificate of production of consignments of wine in accordance with recommended or authorised oenological practices – Probative value – Regulation (EU) No 1306/2013 – Article 89(4) – Penalties – Marketing of wine from a third country – Wine having undergone unauthorised oenological practices – Exoneration from liability – B

April 19, 2025 0 Comments

CELEX:62019CJ0666_SUM: Judgment of the Court (Fourth Chamber) of 28 April 2022.#Changmao Biochemical Engineering Co. Ltd v European Commission.#Appeal – Dumping – Imports of aspartame originating in the People’s Republic of China – Regulations No 1225/2009 and 2016/1036 – Temporal scope – Article 2(7) – Market economy treatment – Denied – Article 2(10) – Adjustments – Burden of proof – Article 3 – Determination of injury – Duty of care of the European Commission.#Case C-666/19 P.

April 19, 2025 0 Comments

CELEX:62020CJ0510_SUM: Judgment of the Court (Seventh Chamber) of 28 April 2022.#European Commission v Republic of Bulgaria.#Failure of a Member State to fulfil obligations – Article 258 TFEU – Environment – Directive 2008/56/EC – Marine environmental policy – Article 5 – Marine strategies – Article 17(2) and (3) – Failure to review, within the time limits, the initial assessment, the determination of good environmental status and the environmental targets – Failure to send to the European Commission, within the time limits, details of any updates made following the reviews.#Case C-510/20.

April 19, 2025 0 Comments

CELEX:62020CJ0116_SUM: Judgment of the Court (Second Chamber) of 7 April 2022.#SC Avio Lucos SRL v Agenţia de Plăţi şi Intervenţie pentru Agricultură – Centrul judeţean Dolj and Agenţia de Plăţi şi Intervenţie pentru Agricultură (APIA) – Aparat Central.#Reference for a preliminary ruling – Agriculture – Common agricultural policy – Direct support schemes – Common rules – Single area payment scheme – Regulation (EC) No 73/2009 – Article 2(c) – Concept of ‘agricultural activity’ – Article 35 – Regulation (EC) No 1122/2009 – National legislation requiring the production of a legal document establishing the right to use the agricultural parcel made available to the farmer under a concession contract and making the validity of such a contract conditional on the future concessionaire having the

April 19, 2025 0 Comments

UPRS Sodba I U 1720/2024-47

V okoliščinah konkretnega primera, ko je tožnik sam zatrjeval, da je bil njegov nakup lastnih deležev povezan z njihovim umikom pri zmanjšanju osnovnega kapitala in delno likvidacijo, obenem pa ni zadostil svojemu dokaznemu bremenu o zatrjevanih ekonomskih razlogih tako konstruiranih transakcij, je po presoji sodišča utemeljen pravni zaključek, da obravnavan sklop transakcij predstavlja vsebinsko prazen in umeten pravni konstrukt, katerega končni učinek bi bilo možno doseči na bistveno bolj enostaven način, tj. z izplačilom bilančnega dobička. Zato je prava ekonomska vsebina izplačil, ki sta jih prejela tožnikova družbenika, dividenda, kar je zato tudi predmet obdavčitve ob uporabi pravil četrtega odstavka 74. člena ZDavP-2.
April 18, 2025 0 Comments

VSRS Sodba in sklep X Ips 38/2024

Načelu enakosti ustreza samo takšna normativna različnost, ki ustreza različnosti dejanskih stanj, s tem da razlikovanje ne sme biti arbitrarno in mora predpis v okviru svojega namena izbrati sredstva, sorazmerna ugotovljeni različnosti položajev, ki so podlaga za normativno razlikovanje. Ne zadošča torej, da je izbrani kriterij razlikovanja v razumni povezavi s predmetom različnega pravnega urejanja. Tudi uporaba izbranega kriterija mora prestati preizkus razumnosti na način, da do konca izpelje logiko, ki opravičuje razlikovanje: višina dodatne obremenitve mora biti v razumnem sorazmerju z višjo uporabnostjo, ki jo prinaša boljša lega zemljišča. Upravno sodišče ne bi smelo ugotoviti le, da je izbrani kriterij razlikovanja (lega zemljišč v povezavi z zagotovljenimi elementi komunalne opremljenosti) v razumni povezavi s predmetom različnega pravnega urejanja (razdelitev zemljišč po območjih), ampak bi moralo ugotovljeno logiko razlikovalnih kriterijev...
April 18, 2025 0 Comments

Moteno delovanje storitev sistema eDavki in G2G, 17.4.2025

Danes, 17. 4. 2025, od 22:00 do predvidoma 23:59 bo moteno delovanje storitev sistema eDavki in G2G zaradi nadgradnje na Registru davčnih zavezancev.

Nedostopni bodo vsi servisi za preverjanje in vpis davčnih številk ter preverjanje podatkov davčnih zavezancev v zalednem sistemu eTrod in SIAIS.

Nedostopnost Registra davčnih zavezancev bo med drugim onemogočala oddajo spodnjih dokumentov prek eDavkov:
• REK obrazci;
• OPSV obrazci;
• PNiPD;
• PD-O, VIES-KP, DDV-P2, DDV-P3;
• DDPO IN DDD-DDD;
• PODO;
• NF-PrevZav;
• Doh-Don.

April 17, 2025 0 Comments

Moteno delovanje storitev sistema eDavki in G2G, 17.4.2025

Danes, 17. 4. 2025, od 22:00 do predvidoma 23:59 bo moteno delovanje storitev sistema eDavki in G2G zaradi nadgradnje na Registru davčnih zavezancev.

Nedostopni bodo vsi servisi za preverjanje in vpis davčnih številk ter preverjanje podatkov davčnih zavezancev v zalednem sistemu eTrod in SIAIS.

Nedostopnost Registra davčnih zavezancev bo med drugim onemogočala oddajo spodnjih dokumentov prek eDavkov:
• REK obrazci;
• OPSV obrazci;
• PNiPD;
• PD-O, VIES-KP, DDV-P2, DDV-P3;
• DDPO IN DDD-DDD;
• PODO;
• NF-PrevZav;
• Doh-Don.

April 17, 2025 0 Comments

Moteno delovanje storitev sistema eDavki in G2G, 17.4.2025

Danes, 17. 4. 2025, od 22:00 do predvidoma 23:59 bo moteno delovanje storitev sistema eDavki in G2G zaradi nadgradnje na Registru davčnih zavezancev.

Nedostopni bodo vsi servisi za preverjanje in vpis davčnih številk ter preverjanje podatkov davčnih zavezancev v zalednem sistemu eTrod in SIAIS.

Nedostopnost Registra davčnih zavezancev bo med drugim onemogočala oddajo spodnjih dokumentov prek eDavkov:
• REK obrazci;
• OPSV obrazci;
• PNiPD;
• PD-O, VIES-KP, DDV-P2, DDV-P3;
• DDPO IN DDD-DDD;
• PODO;
• NF-PrevZav;
• Doh-Don.

April 17, 2025 0 Comments

Moteno delovanje storitev sistema eDavki in G2G, 17.4.2025

Danes, 17. 4. 2025, od 22:00 do predvidoma 23:59 bo moteno delovanje storitev sistema eDavki in G2G zaradi nadgradnje na Registru davčnih zavezancev.

Nedostopni bodo vsi servisi za preverjanje in vpis davčnih številk ter preverjanje podatkov davčnih zavezancev v zalednem sistemu eTrod in SIAIS.

Nedostopnost Registra davčnih zavezancev bo med drugim onemogočala oddajo spodnjih dokumentov prek eDavkov:
• REK obrazci;
• OPSV obrazci;
• PNiPD;
• PD-O, VIES-KP, DDV-P2, DDV-P3;
• DDPO IN DDD-DDD;
• PODO;
• NF-PrevZav;
• Doh-Don.

April 17, 2025 0 Comments

Moteno delovanje storitev sistema eDavki in G2G, 17.4.2025

Danes, 17. 4. 2025, od 22:00 do predvidoma 23:59 bo moteno delovanje storitev sistema eDavki in G2G zaradi nadgradnje na Registru davčnih zavezancev.

Nedostopni bodo vsi servisi za preverjanje in vpis davčnih številk ter preverjanje podatkov davčnih zavezancev v zalednem sistemu eTrod in SIAIS.

Nedostopnost Registra davčnih zavezancev bo med drugim onemogočala oddajo spodnjih dokumentov prek eDavkov:
• REK obrazci;
• OPSV obrazci;
• PNiPD;
• PD-O, VIES-KP, DDV-P2, DDV-P3;
• DDPO IN DDD-DDD;
• PODO;
• NF-PrevZav;
• Doh-Don.

April 17, 2025 0 Comments

Moteno delovanje storitev sistema eDavki in G2G, 17.4.2025

Danes, 17. 4. 2025, od 22:00 do predvidoma 23:59 bo moteno delovanje storitev sistema eDavki in G2G zaradi nadgradnje na Registru davčnih zavezancev.

Nedostopni bodo vsi servisi za preverjanje in vpis davčnih številk ter preverjanje podatkov davčnih zavezancev v zalednem sistemu eTrod in SIAIS.

Nedostopnost Registra davčnih zavezancev bo med drugim onemogočala oddajo spodnjih dokumentov prek eDavkov:
• REK obrazci;
• OPSV obrazci;
• PNiPD;
• PD-O, VIES-KP, DDV-P2, DDV-P3;
• DDPO IN DDD-DDD;
• PODO;
• NF-PrevZav;
• Doh-Don.

April 17, 2025 0 Comments

CELEX:62020CJ0589_SUM: Judgment of the Court (Third Chamber) of 2 June 2022.#JR v Austrian Airlines AG.#Reference for a preliminary ruling – Air transport – Montreal Convention – Article 17(1) – Liability of air carriers for death or injury sustained by passengers – Concept of ‘accident’ causing death or injury – Bodily injury suffered during disembarkation – Article 20 – Exoneration of air carrier from liability – Concept of ‘damage suffered caused or contributed to by the negligence or other wrongful act or omission of that injured passenger’ – Fall of passenger not holding on to the handrail of a mobile disembarkation stairway.#Case C-589/20.

April 17, 2025 0 Comments
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