Išči

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.


 

Osnove za plačilo ter zneski prispevkov za socialno varnost AVGUST 2022

August 22, 2022 0 Comments

CELEX:62021CA0194: Zadeva C-194/21: Sodba Sodišča (deseti senat) z dne 7. julija 2022 (predlog za sprejetje predhodne odločbe Hoge Raad der Nederlanden – Nizozemska) – Staatssecretaris van Financiën / X (Predhodno odločanje – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člena 184 in 185 – Popravki odbitkov – Davčni zavezanec, ki svoje pravice do odbitka ni uveljavljal pred pretekom prekluzivnega roka – Nemožnost, da se ta odbitek opravi v okviru popravka)

August 22, 2022 0 Comments

CELEX:62021CA0146: Zadeva C-146/21: Sodba Sodišča (sedmi senat) z dne 30. junija 2022 (predlog za sprejetje predhodne odločbe Curtea de Apel Bucureşti – Romunija) – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia Sector 1 a Finanţelor Publice / VB, Direcţia Generalā Regionalā a Finanţelor Publice Bucureşti -Serviciul Soluţionare Contestaţii 1 (Predhodno odločanje – Skupni sistem davka na dodano vrednost (DDV) – Direktiva 2006/112/ES – Izvedbena sklepa 2010/583/EU in 2013/676/EU o dovolitvi Romuniji, da odstopi od člena 193 navedene direktive – Mehanizem obrnjene davčne obveznosti – Dobava lesnih proizvodov – Nacionalna ureditev, ki za uporabo navedenega mehanizma nalaga pogoj identifikacije za namene DDV – Načelo davčne nevtralnosti)

August 22, 2022 0 Comments

CELEX:62020CA0696: Zadeva C-696/20: Sodba Sodišča (šesti senat) z dne 7. julija 2022 (predlog za sprejetje predhodne odločbe Naczelny Sąd Administracyjny – Poljska) – B. / Dyrektor Izby Skarbowej w W. (Predhodno odločanje – Obdavčenje – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 41 – Pridobitev blaga znotraj Skupnosti – Kraj – Veriga zaporednih transakcij – Napačna opredelitev dela transakcij – Načeli sorazmernosti in davčne nevtralnosti)

August 22, 2022 0 Comments

CELEX:62022CN0360: Zadeva C-360/22: Tožba, vložena 3. junija 2022 – Evropska komisija/Kraljevina Nizozemska

August 22, 2022 0 Comments

CELEX:62021CA0056: Zadeva C-56/21: Sodba Sodišča (drugi senat) z dne 30. junija 2022 (predlog za sprejetje predhodne odločbe Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės – Litva) – UAB „ARVI“ ir ko / Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (Predhodno odločanje – Obdavčenje – Skupni sistem davka na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 137 – Sistem izbirne obdavčitve – Pogoji – Nacionalna ureditev, ki pravico davčnega zavezanca, da izbere, da bo za prodajo nepremičnine obračunal DDV, pogojuje s tem, da se ta nepremičnina prenese na davčnega zavezanca, ki je že identificiran za DDV – Obveznost popraviti odbitke DDV v primeru nespoštovanja tega pogoja – Načela davčne nevtralnosti, učinkovitosti in sorazmernosti)

August 22, 2022 0 Comments

CELEX:62022CN0336: Zadeva C-336/22: Predlog za sprejetje predhodne odločbe, ki ga je vložilo Finanzgericht Düsseldorf (Nemčija) 23. maja 2022 – f6 Cigarettenfabrik GmbH & Co. KG/Hauptzollamt Bielefeld

August 22, 2022 0 Comments

CELEX:62021CA0024: Case C-24/21: Judgment of the Court (Second Chamber) of 7 July 2022 (request for a preliminary ruling from the Tribunale ordinario di Pordenone — Italy) — PH v Regione Autonoma Friuli Venezia Giulia, Direzione centrale risorse agroalimentari, forestali e ittiche — Servizio foreste e corpo forestale della Regione Autonoma Friuli Venezia Giulia (Reference for a preliminary ruling — Agriculture — Genetically modified foodstuffs and animal feed — Regulation (EC) No 1829/2003 — Deliberate release into the environment of genetically modified organisms — Directive 2001/18/EC — Article 26a — Potential for Member States to take appropriate measures to avoid the unintended presence of genetically modified organisms in other products — Conditions under which appropriate — Principle

August 22, 2022 0 Comments

CELEX:62022CN0287: Case C-287/22: Request for a preliminary ruling from the Sąd Okręgowy w Warszawie (Poland) lodged on 3 May 2022 — YQ, RJ v Getin Noble Bank S.A.

August 22, 2022 0 Comments

CELEX:62021CA0063: Case C-63/21 P: Judgment of the Court (Eighth Chamber) of 30 June 2022 — Laure Camerin v European Commission (Appeal — Civil service — Former official — Sums deducted from retirement pension — Enforcement of a decision of a national court — Action for annulment and for damages)

August 22, 2022 0 Comments

CELEX:62022CN0281: Case C-281/22: Request for a preliminary ruling from the Oberlandesgericht Wien (Austria) lodged on 25 April 2022 — G.K., B.O.D. GmbH, S.L.

August 22, 2022 0 Comments

CELEX:62022TB0240: Case T-240/22 R: Order of the President of the General Court of 4 July 2022 — Lacapelle v Parliament (Interim relief — Law governing the Institutions — Member of Parliament — Exclusion from participation in election observation delegations of the Parliament — Application for suspension of operation of a measure — Lack of urgency)

August 22, 2022 0 Comments

CELEX:62022TN0425: Case T-425/22: Action brought on 11 July 2022 — Kalypso Media Group v EUIPO (COMMANDOS)

August 22, 2022 0 Comments

CELEX:62022TN0323: Case T-323/22: Action brought on 27 May 2022 — PH and Others v ECB

August 22, 2022 0 Comments

CELEX:62022CN0321: Case C-321/22: Request for a preliminary ruling from the Sąd Rejonowy dla Warszawy-Śródmieścia w Warszawie (Poland) lodged on 5 May 2022 — ZL, KU, KM v Provident Polska S.A.

August 22, 2022 0 Comments

CELEX:62020CA0625: Case C-625/20: Judgment of the Court (Second Chamber) of 30 June 2022 (request for a preliminary ruling from the Juzgado de lo Social No 26 de Barcelona — Spain) — KM v Instituto Nacional de la Seguridad Social (INSS) (Reference for a preliminary ruling — Social policy — Equal treatment for men and women in matters of social security — Directive 79/7/EEC — Article 4(1) — Indirect discrimination on ground of sex — National legislation providing that two or more total occupational invalidity pensions acquired under the same statutory social security scheme are incompatible — Compatibility of such pensions where they come under different statutory social security schemes — Finding of indirect discrimination on the basis of statistical data — Determination of the affected gr

August 22, 2022 0 Comments

CELEX:62022CN0187: Case C-187/22 P: Appeal brought on 10 March 2022 by Laboratorios Ern, SA against the judgment of the General Court (Sixth Chamber) delivered on 12 January 2022 in Case T-160/21, Laboratorios Ern v EUIPO — Malpricht (APIRETAL)

August 22, 2022 0 Comments

CELEX:62022CN0440: Case C-440/22 P: Appeal brought on 4 July 2022 by Wizz Air Hungary Légiközlekedési Zrt. (Wizz Air Hungary Zrt.) against the judgment of the General Court (Tenth Chamber, Extended Composition) delivered on 4 May 2022 in Case T-718/20, Wizz Air v Commission

August 22, 2022 0 Comments

CELEX:62022TN0413: Case T-413/22: Action brought on 5 July 2022 — Hasbro v EUIPO — Kreativni dogadaji (DRINKOPOLY)

August 22, 2022 0 Comments

CELEX:62021TA0640: Case T-640/21: Judgment of the General Court of 29 June 2022 — bet-at-home.com Entertainment v EUIPO (bet-at-home) (EU trade mark — Application for registration of the EU figurative mark bet-at-home — Absolute ground for refusal — Lack of distinctive character — Descriptive character — Article 7(1)(b) and (c) of Regulation (EU) 2017/1001)

August 22, 2022 0 Comments
RSS
First12171218121912201222122412251226Last