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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 1867/2020-35

Sodišče ugotavlja, da sta upravna organa v predmetnem upravnem inšpekcijskem postopku ugotavljala, kateri deli objekta A so bili v požaru 15. 5. 2017 poškodovani, odstranjeni in na novo zgrajeni, zaradi napačne razlage četrtega odstavka 1. člena ZGO-1 pa nista v celoti ugotovila relevantnega dejanskega stanja. Nista namreč ugotavljala, ali je bila po požaru na objektu A situacija, ki bi terjala nujne ukrepe, to je ali je obstajala nevarnost nesreče in kateri posegi oziroma katera dela, če kakšna, so bila nujna, da bi odvrnili morebitno novo škodo, ki jo, kot rečeno, zatrjuje tožnik ves čas postopka. Prav tako organa v upravnem postopku nista razčistila, ali je tožnik imel možnost nevarnost zatrjevanega grozečega onesnaženja zaradi morebitnega večjega deževja odpraviti na kakšen drug način (na primer z odvozom na drugo primerno lokacijo) in katera gradbena dela so bila za odvrnitev takšne neposredno grozeče nesreče nujna.
March 10, 2023 0 Comments

CELEX:32023D0387R(01): Corrigendum to Council Decision (CFSP) 2023/387 of 20 February 2023 in support of a global reporting mechanism on illicit conventional arms and their ammunition to reduce the risk of their diversion and illicit transfer (‘iTrace V’) (Official Journal of the European Union L 53 of 21 February 2023)

March 10, 2023 0 Comments

CELEX:32023D0547: Council Decision (EU) 2023/547 of 7 March 2023 appointing a member, proposed by the Italian Republic, of the Committee of the Regions

March 10, 2023 0 Comments

CELEX:32023D0546: Council Decision (EU) 2023/546 of 7 March 2023 appointing a member and two alternate members, proposed by the Republic of Slovenia, of the Committee of the Regions

March 10, 2023 0 Comments

CELEX:32023D0545: Council Decision (EU) 2023/545 of 7 March 2023 appointing three members and two alternate members, proposed by the Federal Republic of Germany, of the Committee of the Regions

March 10, 2023 0 Comments

CELEX:62020CJ0690:           Arrêt de la Cour (première chambre) du 9 mars 2023.#Casino, Guichard-Perrachon et Achats Marchandises Casino SAS (AMC) contre Commission européenne.#Pourvoi – Concurrence – Ententes – Décision de la Commission européenne ordonnant une inspection – Voies de recours contre le déroulement de l’inspection – Article 47 de la charte des droits fondamentaux de l’Union européenne – Droit à un recours effectif – Règlement (CE) no 1/2003 – Article 19 – Règlement (CE) no 773/2004 – Article 3 – Enregistrement des entretiens effectués par la Commission dans le cadre de ses enquêtes – Point de départ de l’enquête de la Commission.#Affaire C-690/20 P.

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March 9, 2023 0 Comments

CELEX:62021CC0680: Opinion of Advocate General Szpunar delivered on 9 March 2023.###

March 9, 2023 0 Comments

CELEX:62023CC0001:           Conclusions de l'avocat général M. G. Pitruzzella, présentées le 9 mars 2023.###

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March 9, 2023 0 Comments

CELEX:62021CC0466: Opinion of Advocate General Pikamäe delivered on 9 March 2023.###

March 9, 2023 0 Comments

CELEX:62021CC0568: Opinion of Advocate General Collins delivered on 9 March 2023.###

March 9, 2023 0 Comments

CELEX:62022CC0169:           Schlussanträge des Generalanwalts A. Rantos vom 9. März 2023.###

This document does not exist in English.
March 9, 2023 0 Comments

CELEX:62022CC0142: Opinion of Advocate General Richard de la Tour delivered on 9 March 2023.###

March 9, 2023 0 Comments

CELEX:62022CC0133: Opinion of Advocate General Pikamäe delivered on 9 March 2023.###

March 9, 2023 0 Comments

CELEX:62020CJ0693:           Arrêt de la Cour (première chambre) du 9 mars 2023.#Intermarché Casino Achats contre Commission européenne.#Pourvoi – Concurrence – Ententes – Décision de la Commission européenne ordonnant une inspection – Voies de recours contre le déroulement de l’inspection – Article 47 de la charte des droits fondamentaux de l’Union européenne – Droit à un recours effectif – Règlement (CE) no 1/2003 – Article 19 – Règlement (CE) no 773/2004 – Article 3 – Enregistrement des entretiens effectués par la Commission dans le cadre de ses enquêtes – Point de départ de l’enquête de la Commission.#Affaire C-693/20 P.

This document does not exist in English.
March 9, 2023 0 Comments

CELEX:62022CJ0009: Judgment of the Court (Seventh Chamber) of 9 March 2023.#NJ and OZ v An Bord Pleanála and Others.#Reference for a preliminary ruling – Environment – Directive 2001/42/EC – Assessment of the effects of certain plans and programmes on the environment – Article 2(a) – Concept of ‘plans and programmes’ – Article 3(2)(a) – Environmental assessment – Non-statutory act prepared by a municipal council and a developer – Directive 2011/92/EU – Assessment of the effects of certain public and private projects on the environment – Article 3(1) – Obligation to identify, describe and assess in an appropriate manner, in the light of each individual case, the direct and indirect effects of a project – Binding ministerial guidelines on building height.#Case C-9/22.

March 9, 2023 0 Comments

CELEX:62021CJ0725: Judgment of the Court (Tenth Chamber) of 9 March 2023.#SOMEO S.A., anciennement PEARL STREAM S.A. v Republika Slovenija.#Reference for a preliminary ruling – Customs Union – Common Customs Tariff – Tariff classification – Combined Nomenclature – Subheading 9401 90 80 – Parts of seats for motor vehicles – Net for making pockets in the rear part of seats – Protection for the inside of seats.#Case C-725/21.

March 9, 2023 0 Comments

CELEX:62022CJ0042: Judgment of the Court (Ninth Chamber) of 9 March 2023.#Generali Seguros SA, ancienemment Global, Companhia de Seguros SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemption from VAT – Article 135(1)(a) – Exemption of insurance and reinsurance transactions – Article 136(a) – Exemption of supplies of goods used solely for an exempt activity – Concept of ‘insurance transactions’ – Resale of parts from written-off motor vehicles purchased from insured persons – Principle of fiscal neutrality.#Case C-42/22.

March 9, 2023 0 Comments

CELEX:62022CJ0177: Judgment of the Court (Ninth Chamber) of 9 March 2023.#JA v Wurth Automotive GmbH.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Jurisdiction over consumer contracts – Concept of ‘consumer’ – Conduct of the person claiming the status of consumer that may give rise to the impression, on the part of the other contracting party, that he or she is acting for professional purposes.#Case C-177/22.

March 9, 2023 0 Comments

CELEX:62021CJ0046: Judgment of the Court (Fifth Chamber) of 9 March 2023.#European Union Agency for the Cooperation of Energy Regulators v Aquind Ltd.#Appeal – Energy – Regulation (EC) No 714/2009 – Article 17 – Request for exemption relating to an electricity interconnector – Refusal decision from the European Union Agency for the Cooperation of Energy Regulators (ACER) – Regulation (EC) No 713/2009 – Article 19 – Board of Appeal of ACER – Intensity of the review.#Case C-46/21 P.

March 9, 2023 0 Comments

CELEX:62021CJ0752: Judgment of the Court (Eighth Chamber) of 9 March 2023.#JP EOOD v Otdel „Mitnichesko razsledvane i razuznavane“ /MRR/ v TD „Mitnitsa Burgas“.#Reference for a preliminary ruling – Regulation (EU) No 952/2013 – Union Customs Code – Legal remedies – Judicial cooperation in criminal matters – Framework Decision 2005/212/JHA – Smuggled goods – Goods belonging to a third party seized in the course of administrative-offence proceedings – National legislation excluding that third party from the category of persons entitled to bring an action against the administrative penalty notice ordering the seizure.#Case C-752/21.

March 9, 2023 0 Comments
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