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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:62022CJ0127_SUM: Judgment of the Court (Ninth Chamber) of 4 May 2023.#'Balgarska telekomunikatsionna kompania' EAD v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' - Sofia.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 185 – Adjustment of deductions of input VAT – Goods written off – Subsequent sale as waste – Destruction or disposal duly proved or confirmed.#Case C-127/22.

March 25, 2025 0 Comments

CELEX:62021CJ0529_SUM: Judgment of the Court (Sixth Chamber) of 4 May 2023.#OP and Others v Glavna direktsia 'Pozharna bezopasnost i zashtita na naselenieto' kam Ministerstvo na vatreshnite raboti.#Requests for a preliminary ruling from the Rayonen sad - Kula.#Reference for a preliminary ruling – Social policy – Organisation of working time – Directive 2003/88/EC – Article 1(3) – Scope – Article 8 – Article 12 – Health and safety of night workers at work – Level of protection for night workers appropriate to the nature of their work – Directive 89/391/EEC – Article 2 – Public sector workers and private sector workers – Article 20 of the Charter of Fundamental Rights of the European Union – Equal treatment.#Joined Cases C-529/21 to C-536/21 and C-732/21 to C-738/21.

March 25, 2025 0 Comments

CELEX:62021CJ0528_SUM: Judgment of the Court (Fourth Chamber) of 27 April 2023.#M.D. v Országos Idegenrendészeti Főigazgatóság Budapesti és Pest Megyei Regionális Igazgatósága.#Reference for a preliminary ruling – Immigration policy – Article 20 TFEU – Genuine enjoyment of the substance of the rights which flow from the status of EU citizenship – Article 47 of the Charter of Fundamental Rights of the European Union – Directive 2008/115/EC – Common standards and procedures in Member States for returning illegally staying third-country nationals – Articles 5, 11 and 13 – Direct effect – Right to an effective judicial remedy – Decision banning entry and stay adopted in respect of a third-country national, a family member of a minor EU citizen – Threat to national security – Failure to take in

March 25, 2025 0 Comments

CELEX:62022CJ0372_SUM: Judgment of the Court (Ninth Chamber) of 27 April 2023.#CM v DN.#Reference for a preliminary ruling – Jurisdiction, recognition and enforcement of decisions in matrimonial matters and in the matters of parental responsibility – Regulation (EC) No 2201/2003 – Articles 9 and 15 – Continuing jurisdiction of the courts of the Member State of the child’s former habitual residence following the child having moved – Concept of ‘moving’ – Application for modification of a decision relating to access rights – Calculation of the time limit within which such an application must be submitted – Transfer of the case to a court of the Member State of the child’s new habitual residence, better placed to hear the case.#Case C-372/22.

March 25, 2025 0 Comments

CELEX:62020CJ0537_SUM: Judgment of the Court (First Chamber) of 27 April 2023.#L Fund v Finanzamt D.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Corporation tax – Taxation of income from immovable property situated within the territory of a Member State – Difference in treatment between resident funds and non-resident funds – Exemption only for resident funds – Comparability of situations – Taking into account of the tax system of investors – None – Justification – Need to preserve the coherence of the national tax system – Need to preserve a balanced distribution of power of taxation between the Member States – None.#Case C-537/20.

March 25, 2025 0 Comments

CELEX:62022CJ0070_SUM: Judgment of the Court (Seventh Chamber) of 27 April 2023.#Viagogo AG v Autorità per le Garanzie nelle Comunicazioni (AGCOM) and Autorità Garante della Concorrenza e del Mercato (AGCM).#Reference for a preliminary ruling – Electronic commerce – Directive 2000/31/EC – Article 1 – Scope – Article 2(c) – Concept of ‘established service provider’ – Article 3(1) – Provision of information society services by a provider established on the territory of a Member State – Company established on the territory of the Swiss Confederation – Inapplicability ratione personae – Article 56 TFEU – Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons – Scope – Prohibition of restriction

March 25, 2025 0 Comments

CELEX:62022CJ0155_SUM: Judgment of the Court (Second Chamber) of 11 May 2023.#RE v Bezirkshauptmannschaft Lilienfeld.#Request for a preliminary ruling from the Landesverwaltungsgericht Niederösterreich.#Reference for a preliminary ruling – Road transport – Common rules concerning the conditions to be complied with to pursue the occupation of road transport operator – Regulation (EC) No 1071/2009 – Articles 6 and 22 – National legislation permitting the transfer of criminal responsibility for serious infringements regarding the driving time and rest periods of drivers – Failure to take into account the penalties imposed for infringements when assessing the good repute of a road transport undertaking.#Case C-155/22.

March 25, 2025 0 Comments

CELEX:62021CJ0677_SUM: Judgment of the Court (Seventh Chamber) of 27 April 2023.#Fluvius Antwerpen v MX.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Article 2(1)(a) – Concept of ‘supply of goods for consideration’ – Article 9(1) – Economic activity – Article 14(1) and (2)(a) – Supply of goods – Unlawful consumption of electricity – Principle of neutrality of VAT – Charging the consumer for compensation including the price of the electricity consumed – Regional legislation of a Member State – Taxable person – Sui generis entity mandated by municipalities – Concept of ‘body governed by public law’ – Directive 2006/112/EC – Article 13(1), third subparagraph, and Annex I – Principle of taxability of electricity distribu

March 25, 2025 0 Comments

CELEX:62021CJ0604_SUM: Judgment of the Court (Third Chamber) of 9 March 2023.#Vapo Atlantic SA v Entidade Nacional para o Setor Energético E.P.E. (ENSE).#Reference for a preliminary ruling – Information procedure in the field of technical standards and regulations and of rules on Information Society services – Directive 98/34/EC – Article 1(4) – Concept of ‘other requirements’ – Article 1(11) – Concept of ‘technical regulation’ – Article 8(1) – Obligation on the Member States to notify the European Commission of any draft technical regulation – National provision providing for the incorporation of a certain percentage of biofuels into motor fuels – Third indent of Article 10(1) – Concept of ‘safeguard clause provided for in a binding EU act’ – Second subparagraph of Article 4(1) of Directi

March 25, 2025 0 Comments

CELEX:62024CO0586:           Ordonnance de la Cour (neuvième chambre) du 3 mars 2025.#I.G. et D.L.#Renvoi préjudiciel – Article 53, paragraphe 2, du règlement de procédure de la Cour – Article 267 TFUE – Notion de “juridiction” – Juge de la chambre civile du Sąd Najwyższy (Cour suprême, Pologne) – Juge nommé par le président de la République de Pologne sur la base d’une résolution émanant de la Krajowa Rada Sądownictwa (Conseil national de la magistrature, Pologne) dans sa nouvelle composition – Renvoi préjudiciel émanant d’une formation de jugement n’ayant pas la qualité de tribunal indépendant et impartial, établi préalablement par la loi – Irrecevabilité manifeste.#Affaire C-586/24.

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March 25, 2025 0 Comments

Plačevanje pavšalnih prispevkov v letu 2025

V Uradnem listu RS, št. 15/2025, je objavljen Sklep o določitvi prispevkov za posebne primere zavarovanja, ki od 1. 4. 2025 dalje, na podlagi 143. člena Zakona o pokojninskem in invalidskem zavarovanju – ZPIZ-2, določa nove zneske pavšalnih prispevkov za zavarovance iz 20. člena ZPIZ-2. 

March 25, 2025 0 Comments

Plačevanje pavšalnih prispevkov v letu 2025

V Uradnem listu RS, št. 15/2025, je objavljen Sklep o določitvi prispevkov za posebne primere zavarovanja, ki od 1. 4. 2025 dalje, na podlagi 143. člena Zakona o pokojninskem in invalidskem zavarovanju – ZPIZ-2, določa nove zneske pavšalnih prispevkov za zavarovance iz 20. člena ZPIZ-2. 

March 25, 2025 0 Comments

Plačevanje pavšalnih prispevkov v letu 2025

V Uradnem listu RS, št. 15/2025, je objavljen Sklep o določitvi prispevkov za posebne primere zavarovanja, ki od 1. 4. 2025 dalje, na podlagi 143. člena Zakona o pokojninskem in invalidskem zavarovanju – ZPIZ-2, določa nove zneske pavšalnih prispevkov za zavarovance iz 20. člena ZPIZ-2. 

March 25, 2025 0 Comments

Plačevanje pavšalnih prispevkov v letu 2025

V Uradnem listu RS, št. 15/2025, je objavljen Sklep o določitvi prispevkov za posebne primere zavarovanja, ki od 1. 4. 2025 dalje, na podlagi 143. člena Zakona o pokojninskem in invalidskem zavarovanju – ZPIZ-2, določa nove zneske pavšalnih prispevkov za zavarovance iz 20. člena ZPIZ-2. 

March 25, 2025 0 Comments

Plačevanje pavšalnih prispevkov v letu 2025

V Uradnem listu RS, št. 15/2025, je objavljen Sklep o določitvi prispevkov za posebne primere zavarovanja, ki od 1. 4. 2025 dalje, na podlagi 143. člena Zakona o pokojninskem in invalidskem zavarovanju – ZPIZ-2, določa nove zneske pavšalnih prispevkov za zavarovance iz 20. člena ZPIZ-2. 

March 25, 2025 0 Comments

CELEX:32025L0516: Council Directive (EU) 2025/516 of 11 March 2025 amending Directive 2006/112/EC as regards VAT rules for the digital age

March 25, 2025 0 Comments

CELEX:32025D0601: Council Decision (CFSP) 2025/601 of 24 March 2025 amending Decision (CFSP) 2022/2319 concerning restrictive measures in view of the situation in Haiti

March 25, 2025 0 Comments

CELEX:32025R0610: Council Regulation (EU) 2025/610 of 24 March 2025 amending Regulation (EU) No 224/2014 concerning restrictive measures in view of the situation in the Central African Republic

March 25, 2025 0 Comments

CELEX:32025D0609: Council Decision (CFSP) 2025/609 of 24 March 2025 on an assistance measure under the European Peace Facility to support the Armed Forces of Mauritania

March 25, 2025 0 Comments

CELEX:32023R1230R(02)

The corrigendum does not concern the English version.
March 25, 2025 0 Comments
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