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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:62022CO0074: Order of the Court (Grand Chamber) of 1 August 2022.#Soudal NV and Esko-Graphics BVBA v Magnetrol International NV and European Commission.#Appeal – Intervention – State aid – Aid scheme implemented by the Kingdom of Belgium – Admission of interventions in appeal proceedings against a judgment of the General Court – Annulment of the decision of the General Court – Referral of the case back to the General Court – Decision of the General Court refusing to place on the case file written observations on the judgment effecting that referral lodged by an intervener in the appeal – Implied decision of the General Court refusing to grant an intervener in the appeal the status of intervener before the General Court – Admissibility of the appeal – Status of intervener before the G

September 6, 2022 0 Comments

Možnost testiranja novih vrst dohodkov REK-O obrazca

V pomoč zavezancem pri prilagoditvi informacijskih sistemov smo na testnem portalu eDavki doslej že objavili REK-O obrazec za izplačila posameznih dohodkov. Dodatno so sedaj na voljo za testiranje še ostale vrste dohodkov (skupno 75), ki se bodo od 1. 1. 2023 dalje poročale na REK-O obrazcu. Seznam vrst dohodkov je v prilogi tega obvestila in hkrati objavljen na portalu eDavki.

Objavljen je tudi dokument REK-O v katerem so zapisane vse predvidene kontrole za vse vrste dohodkov, pri čemer opozarjamo, da je navedeni dokument delovni osnutek.

Testiranje REK-O obrazca za vrsto dohodka 1952 bomo omogočili do konca meseca septembra, o čemer vas bomo obvestili na spletni strani FURS. Morebitna vprašanja, predloge ali pripombe v zvezi z uveljavitvijo REK-O obrazca pošljite na naslov prenovarek.fu(at)gov.si.

September 5, 2022 0 Comments

Možnost testiranja novih vrst dohodkov REK-O obrazca

V pomoč zavezancem pri prilagoditvi informacijskih sistemov smo na testnem portalu eDavki doslej že objavili REK-O obrazec za izplačila posameznih dohodkov. Dodatno so sedaj na voljo za testiranje še ostale vrste dohodkov (skupno 75), ki se bodo od 1. 1. 2023 dalje poročale na REK-O obrazcu. Seznam vrst dohodkov je v prilogi tega obvestila in hkrati objavljen na portalu eDavki.

Objavljen je tudi dokument REK-O v katerem so zapisane vse predvidene kontrole za vse vrste dohodkov, pri čemer opozarjamo, da je navedeni dokument delovni osnutek.

Testiranje REK-O obrazca za vrsto dohodka 1952 bomo omogočili do konca meseca septembra, o čemer vas bomo obvestili na spletni strani FURS. Morebitna vprašanja, predloge ali pripombe v zvezi z uveljavitvijo REK-O obrazca pošljite na naslov prenovarek.fu(at)gov.si.

September 5, 2022 0 Comments

Možnost testiranja novih vrst dohodkov REK-O obrazca

V pomoč zavezancem pri prilagoditvi informacijskih sistemov smo na testnem portalu eDavki doslej že objavili REK-O obrazec za izplačila posameznih dohodkov. Dodatno so sedaj na voljo za testiranje še ostale vrste dohodkov (skupno 75), ki se bodo od 1. 1. 2023 dalje poročale na REK-O obrazcu. Seznam vrst dohodkov je v prilogi tega obvestila in hkrati objavljen na portalu eDavki.

Objavljen je tudi dokument REK-O v katerem so zapisane vse predvidene kontrole za vse vrste dohodkov, pri čemer opozarjamo, da je navedeni dokument delovni osnutek.

Testiranje REK-O obrazca za vrsto dohodka 1952 bomo omogočili do konca meseca septembra, o čemer vas bomo obvestili na spletni strani FURS. Morebitna vprašanja, predloge ali pripombe v zvezi z uveljavitvijo REK-O obrazca pošljite na naslov prenovarek.fu(at)gov.si.

September 5, 2022 0 Comments

Možnost testiranja novih vrst dohodkov REK-O obrazca

V pomoč zavezancem pri prilagoditvi informacijskih sistemov smo na testnem portalu eDavki doslej že objavili REK-O obrazec za izplačila posameznih dohodkov. Dodatno so sedaj na voljo za testiranje še ostale vrste dohodkov (skupno 75), ki se bodo od 1. 1. 2023 dalje poročale na REK-O obrazcu. Seznam vrst dohodkov je v prilogi tega obvestila in hkrati objavljen na portalu eDavki.

Objavljen je tudi dokument REK-O v katerem so zapisane vse predvidene kontrole za vse vrste dohodkov, pri čemer opozarjamo, da je navedeni dokument delovni osnutek.

Testiranje REK-O obrazca za vrsto dohodka 1952 bomo omogočili do konca meseca septembra, o čemer vas bomo obvestili na spletni strani FURS. Morebitna vprašanja, predloge ali pripombe v zvezi z uveljavitvijo REK-O obrazca pošljite na naslov prenovarek.fu(at)gov.si.

September 5, 2022 0 Comments

CELEX:62022CN0194: Case C-194/22 P: Appeal brought on 4 March 2022 by Magic Box Int. Toys SLU against the judgment of the General Court (Tenth Chamber) delivered on 21 December 2021 in Case T-549/20, Magic Box Int. Toys v EUIPO — KMA Concepts

September 5, 2022 0 Comments

CELEX:62019TA0388: Case T-388/19: Judgment of the General Court of 6 July 2022 — Puigdemont i Casamajó and Comín i Oliveres v Parliament (Law governing the institutions — Members of the European Parliament — Refusal of the President of the Parliament to recognise the status of Member of the European Parliament and the associated rights of elected candidates — Action for annulment — Act not open to challenge — Inadmissibility)

September 5, 2022 0 Comments

CELEX:62018TA0280: Case T-280/18: Judgment of the General Court of 6 July 2022 — ABLV Bank v SRB (Economic and monetary union — Banking union — Single resolution mechanism for credit institutions and certain investment firms (SRM) — Resolution procedure applicable where an entity is failing or is likely to fail — Decision of the SRB not to adopt a resolution scheme — Action for annulment — Act adversely affecting a person — Interest in bringing proceedings — Standing to bring proceedings — Inadmissibility in part — Article 18 of Regulation (EU) No 806/2014 — Power of the author of the measure — Right to be heard — Obligation to state reasons — Proportionality — Equal treatment)

September 5, 2022 0 Comments

CELEX:62022CB0025: Case C-25/22: Order of the Court (Seventh Chamber) of 14 July 2022 (request for a preliminary ruling from the Bundesfinanzgericht — Austria) — CM v Finanzamt Österreich (Reference for a preliminary ruling — Article 53(2) and Article 94 of the Rules of Procedure of the Court of Justice — Requirement to provide reasons justifying the need for an answer to the questions referred — Lack of sufficient information — Manifest inadmissibility)

September 5, 2022 0 Comments

CELEX:62022CN0479: Case C-479/22 P: Appeal brought on 14 July 2022 by OC against the judgment of the General Court (Ninth Chamber) delivered on 4 May 2022 in Case T-384/20, OC v Commission

September 5, 2022 0 Comments

CELEX:62022CN0458: Case C-458/22 P: Appeal brought on 5 July 2022 by Robert Roos and Others against the judgment of the General Court (Eighth Chamber, Extended Composition) delivered on 27 April 2022 in Cases T-710/21, T-722/21 and T-723/21 Robert Roos and Others v European Parliament

September 5, 2022 0 Comments

CELEX:62022CN0426: Case C-426/22: Request for a preliminary ruling from the Szegedi Törvényszék (Hungary) lodged on 28 June 2022 — SOLE-MiZo Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

September 5, 2022 0 Comments

CELEX:62021CA0036: Case C-36/21: Judgment of the Court (Third Chamber) of 14 July 2022 (request for a preliminary ruling from the College van Beroep voor het bedrijfsleven — Netherlands) — Sense Visuele Communicatie en Handel vof (also trading under the name De Scharrelderij) v Minister van Landbouw, Natuur en Voedselkwaliteit (Reference for a preliminary ruling — Common agricultural policy — Regulation (EU) No 1307/2013 — Direct support schemes — Common rules — Article 30(6) and Article 50(2) — Application for payment entitlements from the national reserve for young farmers — National administrative authority which has given incorrect information about the classification of a person as a ‘young farmer’ — Principle of the protection of legitimate expectations — Action seeking reparation fo

September 5, 2022 0 Comments

CELEX:62022CN0408: Case C-408/22: Request for a preliminary ruling from the Conseil d’État (France) lodged on 20 June 2022 — Ministre de l’Économie, des Finances et de la Relance v Bricolage Investissement France SA

September 5, 2022 0 Comments

CELEX:62022CN0407: Case C-407/22: Request for a preliminary ruling from the Conseil d’État (France) lodged on 20 June 2022 — Ministre de l’Economie, des Finances et de la Relance v Manitou BF SA

September 5, 2022 0 Comments

CELEX:62020CA0500: Case C-500/20: Judgment of the Court (Fifth Chamber) of 14 July 2022 (request for a preliminary ruling from the Oberster Gerichtshof — Austria) — ÖBB-Infrastruktur Aktiengesellschaft v Lokomotion Gesellschaft für Schienentraktion mbH (Reference for a preliminary ruling — International agreements — Railway transport — Convention concerning International Carriage by Rail (COTIF) — Uniform Rules concerning the contract for the use of infrastructure in international rail traffic (CUI) — Article 4 — Mandatory law — Article 8 — Liability of the manager — Article 19 — Other actions — Jurisdiction of the Court — Damage to the carrier’s locomotives following a derailment — Leasing of replacement locomotives — Obligation on the infrastructure manager to reimburse lease costs — Con

September 5, 2022 0 Comments

CELEX:62020CA0436: Case C-436/20: Judgment of the Court (Fourth Chamber) of 14 July 2022 (request for a preliminary ruling from the Tribunal Superior de Justicia de la Comunidad Valenciana — Spain) — Asociación Estatal de Entidades de Servicios de Atención a Domicilio (ASADE) v Consejería de Igualdad y Políticas Inclusivas (Reference for a preliminary ruling — Articles 49 and 56 TFEU — Purely internal situation — Services in the internal market — Directive 2006/123/EC — Scope — Article 2(2)(j) — Public procurement — Directive 2014/24/EU — Concept of a ‘public contract’ — Articles 74 to 77 — Provision of social services in the form of personal assistance — Contractual action agreements with private, social initiative entities — Exclusion of profit-making operators — Location of the entity a

September 5, 2022 0 Comments

CELEX:62020CA0159: Case C-159/20: Judgment of the Court (Fifth Chamber) of 14 July 2022 — European Commission v Kingdom of Denmark (Failure of a Member State to fulfil obligations — Regulation (EU) No 1151/2012 — Quality schemes for agricultural products and foodstuffs — Article 13 — Use of the protected designation of origin (PDO) ‘Feta’ to designate cheese produced in Denmark and intended for export to third countries — Article 4(3) TEU — Principle of sincere cooperation)

September 5, 2022 0 Comments

CELEX:62020CA0145: Case C-145/20: Judgment of the Court (Grand Chamber) of 14 July 2022 (request for a preliminary ruling from the Oberster Gerichtshof — Austria) — DS v Porsche Inter Auto GmbH & Co. KG, Volkswagen AG (Reference for a preliminary ruling — Approximation of laws — Regulation (EC) No 715/2007 — Approval of motor vehicles — Article 5(2) — Defeat device — Motor vehicles — Diesel engines — Emission control system — Software installed in the electronic engine controller — Exhaust gas recirculation valve (‘EGR valve’) — Reduction in nitrogen oxide (NOx) emissions limited by a ‘temperature window’ — Prohibition on the use of defeat devices that reduce the effectiveness of emission control systems — Article 5(2)(a) — Exception to that prohibition — Consumer protection — Directive 19

September 5, 2022 0 Comments

CELEX:62021CB0722: Case C-722/21: Order of the Court (Eighth Chamber) of 19 May 2022 (request for a preliminary ruling from a notario del Ilustre Colegio Notarial de Andalucía — Spain) — Frontera Capital SARL (Reference for a preliminary ruling — Article 53(2) of the Rules of Procedure of the Court — Article 267 TFEU — Notary — Meaning of a ‘court or tribunal’ — Criteria — No dispute before the referring body — Manifest inadmissibility)

September 5, 2022 0 Comments
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