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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:62020CJ0269: Judgment of the Court (First Chamber) of 1 December 2022.#Finanzamt T v S.#Reference for a preliminary ruling – Value added tax (VAT) – Sixth Directive 77/388/EEC – Second subparagraph of Article 4(4) – Taxable persons – Option for Member States to treat as a single taxable person persons who are legally independent but closely bound to one another by financial, economic and organisational links (‘VAT group’) – National legislation designating the controlling company of a VAT group as a single taxable person – Internal supplies within the VAT group – Article 6(2)(b) – Supplies of services provided free of charge – Concept of ‘purposes other than those of the business’).#Case C-269/20.

December 1, 2022 0 Comments

CELEX:62021CJ0370: Judgment of the Court (Eighth Chamber) of 1 December 2022.#DOMUS-SOFTWARE-AG v Marc Braschoß Immobilien GmbH.#Reference for a preliminary ruling – Directive 2011/7/EU – Combating late payment in commercial transactions – Compensation for recovery costs incurred by the creditor due to late payment by the debtor – Article 6 – Fixed minimum sum of EUR 40 – Several late payments for periodic supplies of goods or services under a single contract.#Case C-370/21.

December 1, 2022 0 Comments

CELEX:62021CJ0409: Judgment of the Court (Seventh Chamber) of 1 December 2022.#DELID v Izpalnitelen direktor na Darzhaven fond „Zemedelie“.#Reference for a preliminary ruling – Common agricultural policy (CAP) – European Agricultural Fund for Rural Development (EAFRD) funding – Regulation (EU) No 1305/2013 – Investment support – National legislation making the grant of the support conditional upon the person applying for support submitting a certificate of registration of a livestock facility in that person’s name and showing that, on the date of submission of the application, the output of that person’s agricultural holding is equivalent to at least EUR 8 000.#Case C-409/21.

December 1, 2022 0 Comments

CELEX:62021CJ0595: Judgment of the Court (Eighth Chamber) of 1 December 2022.#LSI - Germany GmbH v Freistaat Bayern.#Reference for a preliminary ruling – Consumer protection – Provision of food information to consumers – Regulation (EU) No 1169/2011 – Article 17 and point 4 of Part A of Annex VI – ‘Name of the food’ – ‘Name of the product’ – Mandatory particulars in food labelling – Component or ingredient used for the partial or whole substitution of the component or ingredient which consumers expect to see normally used or present in a food.#Case C-595/21.

December 1, 2022 0 Comments

CELEX:62021CJ0419: Judgment of the Court (Eighth Chamber) of 1 December 2022.#X sp. z o.o., sp. k. v Z.#Reference for a preliminary ruling – Directive 2011/7/EU – Combating late payment in commercial transactions – Article 2(1) – Concept of ‘commercial transactions’ – Compensation for recovery costs incurred by the creditor due to late payment by the debtor – Article 6 – Fixed minimum sum of EUR 40 – Several late payments for supplies of goods or services under a single contract.#Case C-419/21.

December 1, 2022 0 Comments

CELEX:62021CJ0564: Judgment of the Court (Tenth Chamber) of 1 December 2022.#BU v Bundesrepublik Deutschland.#Reference for a preliminary ruling – Fundamental rights – Right to an effective remedy – Article 47 of the Charter of Fundamental Rights of the European Union – Asylum policy – Directive 2013/32/EU – Article 11(1), Article 23(1) and Article 46(1) and (3) – Access to information in the applicant’s file – Completeness of the file – Metadata – Communication of that file in the form of individual unstructured electronic files – Information in writing – Digitised copy of the decision with a handwritten signature – Keeping of the electronic file without archiving a paper file.#Case C-564/21.

December 1, 2022 0 Comments

CELEX:62020CJ0141: Judgment of the Court (First Chamber) of 1 December 2022.#Finanzamt Kiel v Norddeutsche Gesellschaft für Diakonie mbH.#Reference for a preliminary ruling – Value added tax (VAT) – Sixth Directive 77/388/EEC – Second subparagraph of Article 4(4) – Taxable persons – Option for Member States to treat as a single taxable person entities that are legally independent but closely bound to one another by financial, economic and organisational links (‘VAT group’) – National legislation designating the controlling company of a VAT group as a single taxable person – Concept of ‘close financial links’ – Need for the controlling company to have a majority of voting rights as well as a majority shareholding – No need – Assessment of the independence of an economic entity in the light

December 1, 2022 0 Comments

CELEX:62016TJ0698: Judgment of the General Court (Ninth Chamber) of 30 November 2022.#Trasta Komercbanka AS and Others v European Central Bank.#Case T-698/16.

December 1, 2022 0 Comments

CELEX:62021TJ0221: Judgment of the General Court (First Chamber) of 30 November 2022.#Italian Republic v European Commission.#Case T-221/21.

December 1, 2022 0 Comments

CELEX:62021TJ0780: Judgment of the General Court (Second Chamber) of 30 November 2022.#Lila Rossa Engros SRL v European Union Intellectual Property Office.#Case T-780/21.

December 1, 2022 0 Comments

CELEX:62022TJ0085: Judgment of the General Court (Third Chamber) of 30 November 2022.#ZAO Korporaciya “Masternet” v European Union Intellectual Property Office.#Case T-85/22.

December 1, 2022 0 Comments

CELEX:62021TJ0612: Judgment of the General Court (Second Chamber) of 30 November 2022.#ADS L. Kowalik, B. Włodarczyk s.c. v European Union Intellectual Property Office.#Case T-612/21.

December 1, 2022 0 Comments

CELEX:62022TJ0012: Judgment of the General Court (Third Chamber) of 30 November 2022.#Hasco TM sp. z o.o. sp.k. v European Union Intellectual Property Office.#Case T-12/22.

December 1, 2022 0 Comments

Od 13. 2. 2023 obvezna uporaba elektronskega poenostavljenega trošarinskega dokumenta za gibanja trošarinskih izdelkov za dobavo za komercialni namen in popolnoma denaturiranega alkohola med Slovenijo in državami članicami

V nadaljevanju so izpostavljene bistvene novosti, ki jih prinaša novela Zakona o trošarinah (ZTro-1B) v zvezi z gibanji za komercialni namen in popolnoma denaturiranega alkohola med Slovenijo in državami članicami in se začnejo uporabljati 13. februarja 2023, ko bo ustrezno nadgrajen tudi informacijski sistem davčnega organa za elektronsko izvajanje teh postopkov.

Celotno besedilo

December 1, 2022 0 Comments

Od 13. 2. 2023 obvezna uporaba elektronskega poenostavljenega trošarinskega dokumenta za gibanja trošarinskih izdelkov za dobavo za komercialni namen in popolnoma denaturiranega alkohola med Slovenijo in državami članicami

V nadaljevanju so izpostavljene bistvene novosti, ki jih prinaša novela Zakona o trošarinah (ZTro-1B) v zvezi z gibanji za komercialni namen in popolnoma denaturiranega alkohola med Slovenijo in državami članicami in se začnejo uporabljati 13. februarja 2023, ko bo ustrezno nadgrajen tudi informacijski sistem davčnega organa za elektronsko izvajanje teh postopkov.

Celotno besedilo

December 1, 2022 0 Comments

Od 13. 2. 2023 obvezna uporaba elektronskega poenostavljenega trošarinskega dokumenta za gibanja trošarinskih izdelkov za dobavo za komercialni namen in popolnoma denaturiranega alkohola med Slovenijo in državami članicami

V nadaljevanju so izpostavljene bistvene novosti, ki jih prinaša novela Zakona o trošarinah (ZTro-1B) v zvezi z gibanji za komercialni namen in popolnoma denaturiranega alkohola med Slovenijo in državami članicami in se začnejo uporabljati 13. februarja 2023, ko bo ustrezno nadgrajen tudi informacijski sistem davčnega organa za elektronsko izvajanje teh postopkov.

Celotno besedilo

December 1, 2022 0 Comments

Od 13. 2. 2023 obvezna uporaba elektronskega poenostavljenega trošarinskega dokumenta za gibanja trošarinskih izdelkov za dobavo za komercialni namen in popolnoma denaturiranega alkohola med Slovenijo in državami članicami

V nadaljevanju so izpostavljene bistvene novosti, ki jih prinaša novela Zakona o trošarinah (ZTro-1B) v zvezi z gibanji za komercialni namen in popolnoma denaturiranega alkohola med Slovenijo in državami članicami in se začnejo uporabljati 13. februarja 2023, ko bo ustrezno nadgrajen tudi informacijski sistem davčnega organa za elektronsko izvajanje teh postopkov.

Celotno besedilo

December 1, 2022 0 Comments

REK-O obrazec od 1. 1. 2023

December 1, 2022 0 Comments

REK-O obrazec od 1. 1. 2023

December 1, 2022 0 Comments

REK-O obrazec od 1. 1. 2023

December 1, 2022 0 Comments
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