modro poslovanje....

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:62022TO0264_INF: Order of the General Court (Sixth Chamber) of 21 December 2022.#Lin Suicha v European Union Intellectual Property Office.#Case T-264/22. February 22, 2023 0 Comments	CELEX:62022TJ0004_INF: Judgment of the General Court (Sixth Chamber) of 21 December 2022.#Puma SE v European Union Intellectual Property Office.#Case T-4/22. February 22, 2023 0 Comments
CELEX:62021TO0127(01)_INF: Order of the General Court (Third Chamber) of 21 December 2022.#Swissgrid AG v European Commission.#Case T-127/21. February 22, 2023 0 Comments	CELEX:62022TJ0043_INF: Judgment of the General Court (Second Chamber) of 21 December 2022.#Sanrio Co. Ltd v European Union Intellectual Property Office.#Case T-43/22. February 22, 2023 0 Comments
CELEX:62022TJ0129_INF: Judgment of the General Court (Second Chamber) of 21 December 2022.#Simba Toys GmbH & Co. KG v European Union Intellectual Property Office.#Case T-129/22. February 22, 2023 0 Comments	CELEX:62021TO0751_INF: Order of the General Court (Third Chamber) of 16 December 2022.#EMS Electro Medical Systems GmbH v European Union Intellectual Property Office.#Case T-751/21. February 22, 2023 0 Comments
CELEX:62021TJ0636_INF: Judgment of the General Court (Third Chamber) of 14 December 2022.#Eurol BV v European Union Intellectual Property Office.#Case T-636/21. February 22, 2023 0 Comments	CELEX:62019TJ0250_INF: Judgment of the General Court (First Chamber) of 21 December 2022.#Tradición CZ, SL v European Union Intellectual Property Office.#Case T-250/19. February 22, 2023 0 Comments
CELEX:62018TJ0537_INF: Judgment of the General Court (Seventh Chamber) of 21 December 2022.#Vialto Consulting Kft. v European Commission.#Case T-537/18. February 22, 2023 0 Comments	CELEX:62022CO0484: Order of the Court (Eighth Chamber) of 15 February 2023.#Bundesrepublik Deutschland v GS, represented by his parents.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Immigration policy – Return of illegally staying third-country nationals – Directive 2008/115/EC – Article 5(a) and (b) – Return decision adopted in respect of a third-country national – Minor third-country national separated from parents in the event of return – Best interests of the child – Right to respect for family life.#Case C-484/22. February 22, 2023 0 Comments
CELEX:62017TJ0617(01)_INF: Judgment of the General Court (Seventh Chamber) of 21 December 2022.#Vialto Consulting Kft. v European Commission.#Case T-617/17 RENV. February 22, 2023 0 Comments	CELEX:62021CO0379_INF: Order of the Court (Ninth Chamber) of 17 January 2023.#Request for a preliminary ruling from the Sofiyski rayonen sad.#Case C-379/21. February 22, 2023 0 Comments
CELEX:62022CO0506_INF: Order of the Court (Sixth Chamber) of 12 January 2023.#Criminal proceedings against SNI.#Request for a preliminary ruling from the Judecătoria Câmpina.#Case C-506/22. February 22, 2023 0 Comments	CELEX:62022CO0476_INF: Order of the Court (Tenth Chamber) of 17 January 2023.#D.-F. sp. z o.o. v D. L.#Request for a preliminary ruling from the Sąd Rejonowy w Bydgoszczy.#Case C-476/22. February 22, 2023 0 Comments
CELEX:62022TO0640(03): Ordonnance du président du Tribunal du 6 décembre 2022.#Westpole Belgium contre Parlement européen.#Affaire T-640/22 R. This document does not exist in English. February 22, 2023 0 Comments	UPRS Sodba III U 219/2019-12 V postopku ugotovljena zloraba sistema NCTS se lahko kvalificira kot napaka carinskih organov v smislu b) točke drugega odstavka 220. člena CZS. Komisija sicer ni odločala na podlagi 220. člena CZS, temveč po 239. členu CZS, vendar pa je (ne glede na ločenost teh postopkov) treba upoštevati, da so za uporabo 220. in 239. člena CZS lahko pravno pomembna ista dejstva. Ugotovljena napaka carinskih organov je pravno pomembna okoliščina tako v postopku naknadne vknjižbe po 220. členu kot v postopku odpusta po 239. členu CZS. February 22, 2023 0 Comments
UPRS Sodba I U 1323/2018-115 Niti prvostopenjski niti drugostopenjski organ, kljub takšnim tožnikovim ugovorom, nista ugotavljala, ali je bil predmetni gospodarski objekt po letu 1967 v bistvenem nespremenjen oziroma ali je njegova namembnost po letu 1967 ostala v bistvenem nespremenjena, pri čemer njegove namembnosti v tistem obdobju niti nista ugotavljala. February 22, 2023 0 Comments	UPRS Sodba I U 208/2019-27 S tem stališčem sodišče odstopa od stališča, sprejetega v sodbah I U 986/2019 s 24. 9. 2020 in I U 971/2019 s 27. 1. 2021, po katerem se naj bi po uveljavitvi GZ (in s tem razveljavitvi ZGO-1) za opredelitev zazidanih in nezazidanih stavbnih zemljišč uporabljale določbe ZUreP-2 in določbe VI. poglavja ZSZ/84, iz razlogov, navedenih v prejšnji točki obrazložitve te sodbe. February 22, 2023 0 Comments
UPRS Sodba III U 274/2018-19 V obravnavanem primeru so bili dohodki, ki jih je tožnik v letu 2015 dosegel v Sloveniji, v Italiji kot državi njegovega rezidentstva obdavčljivi in tudi obdavčeni z dohodnino, pri odmeri dohodnine v Italiji pa tožnik olajšave za vzdrževane družinske člane ni uveljavljal. February 22, 2023 0 Comments	Osnove za plačilo ter zneski prispevkov za socialno varnost FEBRUAR 2023 February 22, 2023 0 Comments

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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

CELEX:62022TO0264_INF: Order of the General Court (Sixth Chamber) of 21 December 2022.#Lin Suicha v European Union Intellectual Property Office.#Case T-264/22.

CELEX:62022TJ0004_INF: Judgment of the General Court (Sixth Chamber) of 21 December 2022.#Puma SE v European Union Intellectual Property Office.#Case T-4/22.

CELEX:62021TO0127(01)_INF: Order of the General Court (Third Chamber) of 21 December 2022.#Swissgrid AG v European Commission.#Case T-127/21.

CELEX:62022TJ0043_INF: Judgment of the General Court (Second Chamber) of 21 December 2022.#Sanrio Co. Ltd v European Union Intellectual Property Office.#Case T-43/22.

CELEX:62022TJ0129_INF: Judgment of the General Court (Second Chamber) of 21 December 2022.#Simba Toys GmbH & Co. KG v European Union Intellectual Property Office.#Case T-129/22.

CELEX:62021TO0751_INF: Order of the General Court (Third Chamber) of 16 December 2022.#EMS Electro Medical Systems GmbH v European Union Intellectual Property Office.#Case T-751/21.

CELEX:62021TJ0636_INF: Judgment of the General Court (Third Chamber) of 14 December 2022.#Eurol BV v European Union Intellectual Property Office.#Case T-636/21.

CELEX:62019TJ0250_INF: Judgment of the General Court (First Chamber) of 21 December 2022.#Tradición CZ, SL v European Union Intellectual Property Office.#Case T-250/19.

CELEX:62018TJ0537_INF: Judgment of the General Court (Seventh Chamber) of 21 December 2022.#Vialto Consulting Kft. v European Commission.#Case T-537/18.

CELEX:62017TJ0617(01)_INF: Judgment of the General Court (Seventh Chamber) of 21 December 2022.#Vialto Consulting Kft. v European Commission.#Case T-617/17 RENV.

CELEX:62021CO0379_INF: Order of the Court (Ninth Chamber) of 17 January 2023.#Request for a preliminary ruling from the Sofiyski rayonen sad.#Case C-379/21.

CELEX:62022CO0506_INF: Order of the Court (Sixth Chamber) of 12 January 2023.#Criminal proceedings against SNI.#Request for a preliminary ruling from the Judecătoria Câmpina.#Case C-506/22.

CELEX:62022CO0476_INF: Order of the Court (Tenth Chamber) of 17 January 2023.#D.-F. sp. z o.o. v D. L.#Request for a preliminary ruling from the Sąd Rejonowy w Bydgoszczy.#Case C-476/22.

CELEX:62022TO0640(03): Ordonnance du président du Tribunal du 6 décembre 2022.#Westpole Belgium contre Parlement européen.#Affaire T-640/22 R.

UPRS Sodba III U 219/2019-12

UPRS Sodba I U 1323/2018-115

UPRS Sodba I U 208/2019-27

UPRS Sodba III U 274/2018-19

Osnove za plačilo ter zneski prispevkov za socialno varnost FEBRUAR 2023

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