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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:32022R2399: Regulation (EU) 2022/2399 of the European Parliament and of the Council of 23 November 2022 establishing the European Union Single Window Environment for Customs and amending Regulation (EU) No 952/2013

December 9, 2022 0 Comments

CELEX:62022CO0324:           Ordonnance de la Cour (sixième chambre) du 1er décembre 2022.#Union nationale des indépendants solidaires (UNIS) contre Commission européenne.#Pourvoi – Article 181 du règlement de procédure de la Cour – Sécurité sociale – Organisation nationale représentative des travailleurs indépendants – Plainte auprès de la Commission européenne – Article 153, paragraphe 4, TFUE – Compétence des États membres – Rejet de la plainte – Article 263 TFUE – Absence d’engagement d’une procédure en manquement – Recours ne tendant pas à l’annulation d’un acte de l’Union – Absence d’acte attaquable – Rejet du recours pour irrecevabilité manifeste – Pourvoi manifestement non fondé.#Affaire C-324/22 P.

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December 8, 2022 0 Comments

CELEX:62022CC0583:           Conclusions de l'avocat général M. M. Szpunar, présentées le 8 décembre 2022.###

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December 8, 2022 0 Comments

CELEX:62021CC0516:           Schlussanträge des Generalanwalts G. Pitruzzella vom 8. Dezember 2022.###

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December 8, 2022 0 Comments

CELEX:62021CC0686: Opinion of Advocate General Campos Sánchez-Bordona delivered on 8 December 2022.###

December 8, 2022 0 Comments

CELEX:62020CC0692: Opinion of Advocate General Collins delivered on 8 December 2022.###

December 8, 2022 0 Comments

CELEX:62020CJ0694: Judgment of the Court (Grand Chamber) of 8 December 2022.#Orde van Vlaamse Balies and Others v Vlaamse Regering.#Reference for a preliminary ruling – Administrative cooperation in the field of taxation – Mandatory automatic exchange of information in relation to reportable cross-border arrangements – Directive 2011/16/EU, as amended by Directive (EU) 2018/822 – Article 8ab(5) – Validity – Legal professional privilege of the lawyer – Exemption from the reporting obligation for the benefit of lawyer-intermediaries subject to legal professional privilege – Obligation on that lawyer-intermediary to notify any other intermediary who is not his or her client of that intermediary’s reporting obligations – Articles 7 and 47 of the Charter of Fundamental Rights of the European Un

December 8, 2022 0 Comments

CELEX:62021CJ0769: Judgment of the Court (Tenth Chamber) of 8 December 2022.#AAS „BTA Baltic Insurance Company” v Iepirkumu uzraudzības birojs and Tieslietu ministrija.#Reference for a preliminary ruling – Public procurement – Directive 2014/24/EU – Article 18(1) – Principles of equal treatment, transparency and proportionality – Decision to withdraw an invitation to tender – Tenders submitted separately by two tenderers belonging to the same economic operator and constituting the two most economically advantageous tenders – Refusal of the successful tenderer to sign the contract – Decision of the contracting authority to refuse the tender of the next tenderer, terminate the procedure and issue a new call for tenders.#Case C-769/21.

December 8, 2022 0 Comments

CELEX:62021CJ0600: Judgment of the Court (Ninth Chamber) of 8 December 2022.#QE v Caisse régionale de Crédit mutuel de Loire-Atlantique et du Centre Ouest.#Reference for a preliminary ruling – Consumer protection – Unfair terms in consumer contracts – Directive 93/13/EEC – Article 3(1) – Article 4 – Criteria for assessing whether a term is unfair – Term relating to the accelerated repayment of a loan agreement – Contractual dispensation from the requirement for a formal written demand.#Case C-600/21.

December 8, 2022 0 Comments

CELEX:62022CJ0492:           Arrêt de la Cour (première chambre) du 8 décembre 2022.#CJ contre Openbaar Ministerie.#Renvoi préjudiciel – Procédure préjudicielle d’urgence – Coopération judiciaire en matière pénale – Mandat d’arrêt européen – Décision-cadre 2002/584/JAI – Article 6, paragraphe 2 – Détermination des autorités judiciaires compétentes – Décision de report de la remise adoptée par un organe n’ayant pas la qualité d’autorité judiciaire d’exécution – Article 23 – Expiration des délais prévus pour la remise – Conséquences – Article 12 et article 24, paragraphe 1 – Maintien en détention de la personne recherchée, aux fins de poursuites pénales dans l’État membre d’exécution – Articles 6, 47 et 48 de la charte des droits fondamentaux de l’Union européenne – Droit de la personne pou

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December 8, 2022 0 Comments

CELEX:62020CJ0460: Judgment of the Court (Grand Chamber) of 8 December 2022.#TU and RE v Google LLC.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Directive 95/46/EC – Article 12(b) – Point (a) of the first paragraph of Article 14 – Regulation (EU) 2016/679 – Article 17(3)(a) – Operator of an internet search engine – Research carried out on the basis of a person’s name – Displaying a link to articles containing allegedly inaccurate information in the list of search results – Displaying, in the form of thumbnails, photographs illustrating those articles in the list of results of an image search – Request for de-referencing made to the operator of the search engine – Weighing-up of fundamental rights – Articles 7, 8, 11 an

December 8, 2022 0 Comments

CELEX:62021CJ0348:           Arrêt de la Cour (troisième chambre) du 8 décembre 2022.#HYA e.a. contre Spetsializirana prokuratura.#Renvoi préjudiciel – Coopération judiciaire en matière pénale – Directive (UE) 2016/343 – Renforcement de certains aspects de la présomption d’innocence et du droit d’assister à son procès dans le cadre des procédures pénales – Article 8, paragraphe 1 – Droit d’une personne poursuivie d’assister à son procès – Article 47, deuxième alinéa, et article 48, paragraphe 2, de la charte des droits fondamentaux de l’Union européenne – Droit à un procès équitable et droits de la défense – Interrogatoire de témoins à charge en l’absence de la personne poursuivie et de son avocat lors de la phase préliminaire de la procédure pénale – Impossibilité d’interroger les témoin

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December 8, 2022 0 Comments

CELEX:62021CJ0625:           Arrêt de la Cour (neuvième chambre) du 8 décembre 2022.#VB contre GUPFINGER Einrichtungsstudio GmbH.#Renvoi préjudiciel – Directive 93/13/CEE – Clauses abusives dans les contrats conclus avec les consommateurs – Dénonciation illégitime d’un contrat par le consommateur – Clause déclarée abusive déterminant le droit du professionnel à la réparation du préjudice – Application du droit interne à caractère supplétif.#Affaire C-625/21.

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December 8, 2022 0 Comments

CELEX:62021CJ0180: Judgment of the Court (Fifth Chamber) of 8 December 2022.#VS v Inspektor v Inspektorata kam Visshia sadeben savet.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Articles 2, 4 and 6 – Applicability of Regulation 2016/679 – Concept of ‘legitimate interest’ – Concept of ‘task carried out in the public interest or in the exercise of official authority’ – Directive (EU) 2016/680 – Articles 1, 3, 4, 6 and 9 – Lawfulness of the processing of personal data collected in the course of a criminal investigation – Subsequent processing of data relating to a presumed victim of a criminal offence for the purpose of making a formal accusation in respect of him or her – Concept of purpose ‘ot

December 8, 2022 0 Comments

CELEX:62021CJ0247: Judgment of the Court (Eighth Chamber) of 8 December 2022.#Luxury Trust Automobil GmbH v Finanzamt Österreich.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 42(a) – Article 197(1)(c) – Article 226(11a) – Article 141 – Exemption – Triangular transaction – Designation of the final recipient of a supply as being liable for VAT – Invoicing – Reference to ‘Reverse charge’ – Mandatory – Omission of that reference on an invoice – Retroactive correction of the invoice.#Case C-247/21.

December 8, 2022 0 Comments

CELEX:62021CJ0731: Judgment of the Court (Eighth Chamber) of 8 December 2022.#GV v Caisse nationale d’assurance pension.#Reference for a preliminary ruling – Free movement of persons – Article 45 TFEU – Workers – Regulation (EU) No 492/2011 – Article 7(1) and (2) – Equal treatment – Social advantages – Survivor’s pension – Members of a civil partnership – National legislation making the grant of a survivor’s pension conditional upon the entry in the national register of a partnership that was validly concluded and registered in another Member State.#Case C-731/21.

December 8, 2022 0 Comments

CELEX:62021CJ0378: Judgment of the Court (Seventh Chamber) of 8 December 2022.#P GmbH v Finanzamt Österreich.#Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Adjustment of the VAT return – Recipients of services who not entitled to make deductions – No risk of loss of tax revenue.#Case C-378/21.

December 8, 2022 0 Comments

CELEX:62022TJ0155: Judgment of the General Court (Third Chamber) of 30 November 2022.#ZAO Korporaciya “Masternet” v European Union Intellectual Property Office.#Case T-155/22.

December 8, 2022 0 Comments

VSRS Sklep III DoR 63/2022

V skladu s četrtim odstavkom 367.b člena ZPP mora stranka v predlogu za dopustitev revizije med drugim natančno navesti kršeno pravno pravilo. Ker se v postopkih dopuščene revizije ne odloča o abstraktnih, hipotetičnih ali akademskih vprašanjih glede razlage prava, najsi bodo še tako pomembna, pri odločanju o predlogu za dopustitev revizije Vrhovno sodišče preizkusi, ali v predlogu zatrjevano kršeno pravno pravilo sploh predstavlja del veljavnega pravnega reda. Drugačno (nasprotno) postopanje bi namreč pomenilo, da bi Vrhovno sodišče dopuščalo revizije o predlaganih vprašanjih zgolj na podlagi trditev strank v njihovih predlogih, ne da bi opravilo preizkus izpolnjevanja vsebinskih predpostavk iz četrtega odstavka 367.b člena ZPP. Glede 367.a in 367.b člena ZPP velja "čisto razpravno načelo" in je utemeljitev teh predpostavk naložena predlagateljem postopkov z dopuščeno revizijo.
December 8, 2022 0 Comments

UPRS Sodba II U 28/2018-20

Izplačilo odkupne vrednosti po določbah ZDoh-2 ne sodi med dohodke iz delovnega razmerja in kot tako ni podvrženo povprečenju.
December 8, 2022 0 Comments
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