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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:62022CN0290: Case C-290/22: Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 3 May 2022 — NOS-SGPS SA v Autoridade Tributária e Aduaneira

August 22, 2022 0 Comments

CELEX:62020TA0306: Case T-306/20: Judgment of the General Court of 29 June 2022 — Hijos de Moisés Rodríguez González v EUIPO — Ireland and Ornua (La Irlandesa 1943) (EU trade mark — Invalidity proceedings — EU figurative mark La Irlandesa 1943 — Absolute grounds for invalidity — Declaration of invalidity by the Grand Board of Appeal of EUIPO — Evidence submitted for the first time before the Court — Relevant date for the examination of an absolute ground for invalidity — Mark of such a nature as to deceive the public — Article 7(1)(g) of Regulation (EC) No 207/2009 (now Article 7(1)(g) of Regulation (EU) 2017/1001) — Bad faith — Article 52(1)(b) of Regulation No 207/2009 (now Article 59(1)(b) of Regulation 2017/1001))

August 22, 2022 0 Comments

CELEX:62021CA0007: Case C-7/21: Judgment of the Court (Fourth Chamber) of 7 July 2022 (request for a preliminary ruling from the Bezirksgericht Bleiburg — Austria) — LKW WALTER Internationale Transportorganisation AG v CB, DF, GH (Reference for a preliminary ruling — Judicial cooperation in civil matters — Service of documents — Regulation (EC) 1393/2007 — Article 8(1) — One-week period within which the right to refuse to accept a document is to be exercised — Enforcement order made in one Member State and served in another Member State in the language of the first Member State only — Legislation of that first Member State laying down an eight-day period to lodge an objection to that order — Period for lodging an objection starting to run at the same time as the period laid down for the pu

August 22, 2022 0 Comments

CELEX:62020TA0609: Case T-609/20: Judgment of the General Court of 29 June 2022 — LA International Cooperation v Commission (Pre-Accession Assistance Instrument — OLAF investigation — Commission decision imposing an administrative sanction — Exclusion from procurement and grant award procedures covered by the general budget of the European Union for a period of four years — Registration in the early detection and exclusion system database — Financial regulation — Unlimited jurisdiction — Proportionality of the sanction)

August 22, 2022 0 Comments

CELEX:62021CA0264: Case C-264/21: Judgment of the Court (Tenth Chamber) of 7 July 2022 (request for a preliminary ruling from the Korkein oikeus — Finland) — Keskinäinen Vakuutusyhtiö Fennia v Koninklijke Philips NV (Reference for a preliminary ruling — Directive 85/374/EEC — Liability for defective products — Article 3(1) — Concept of ‘producer’ — Any person who, by putting his name, trade mark or other distinguishing feature on the product, or having authorised those particulars to be put on the product, presents himself as its producer)

August 22, 2022 0 Comments

CELEX:62021CA0105: Case C-105/21: Judgment of the Court (Fourth Chamber) of 30 June 2022 (request for a preliminary ruling from the Spetsializiran nakazatelen sad — Bulgaria) — Criminal proceedings against IR (Reference for a preliminary ruling — Judicial cooperation in criminal matters — Charter of Fundamental Rights of the European Union — Articles 6 and 47 — Right to freedom of movement and residence — Right to an effective judicial remedy — Principles of equality and mutual trust — Framework Decision 2002/584/JHA — Directive 2012/13/EU — Right to information in criminal proceedings — Letter of Rights on arrest — Right of a person to be informed of the accusation against him or her in relation to a national arrest warrant — Right of access to the materials of the case — Conditions for i

August 22, 2022 0 Comments

CELEX:62021CA0149: Case C-149/21 P: Judgment of the Court (Ninth Chamber) of 30 June 2022 — Fakro sp. z o.o. v European Commission, Republic of Poland (Appeal — Competition — Rejection of a complaint by the European Commission — Lack of Union interest)

August 22, 2022 0 Comments

CELEX:62021CA0013: Case C-13/21: Judgment of the Court (Eighth Chamber) of 7 July 2022 (request for a preliminary ruling from the Judecătoria Miercurea Ciuc — Romania) — Pricoforest SRL v Inspectoratul de Stat pentru Controlul în Transportul Rutier (ISCTR) (Reference for a preliminary ruling — Road transport — Social legislation — Regulation (EC) No 561/2006 — Exceptions — Article 13(1)(b) — Notion of ‘a radius of up to 100 kilometres (km) from the base of the undertaking’ — Vehicles effecting carriage within and also outside of that radius)

August 22, 2022 0 Comments

CELEX:62022TN0417: Case T-417/22: Action brought on 6 July 2022 — Intel Corporation v Commission

August 22, 2022 0 Comments

CELEX:62020CA0652: Case C-652/20: Judgment of the Court (Eighth Chamber) of 30 June 2022 (request for a preliminary ruling from the Tribunalul Bucureşti — Romania) — HW, ZF, MZ v Allianz Elementar Versicherungs AG (Reference for a preliminary ruling — Judicial cooperation in civil matters — Jurisdiction and the enforcement of judgments in civil and commercial matters — Regulation (EU) No 1215/2012 — Jurisdiction in insurance matters — Article 11(1)(b) — Action brought by the policyholder, the insured person or a beneficiary — Possibility of bringing proceedings against the insurer before a court of the place where the person bringing the claim is domiciled — Determination of the international and territorial jurisdiction of a court of a Member State — Article 13(2) — Direct action brought

August 22, 2022 0 Comments

UPRS Sodba I U 944/2020-14

O tem, ali je z lokacijskim načrtom določeno, da so sporne parcele namenjene za površinsko izkoriščanje mineralnih surovin in po opustitvi izkoriščanja namenjene za gradnjo oziroma ali sprejeti akt ustreza lokacijskemu načrtu, kot je ta prostorski akt utemeljevala zakonodaja iz leta 2004 in jo sedaj utemeljuje ZUreP-2, se toženka ni opredelila, čeprav gre za pravno relevantno trditev. Poleg tega mora toženka, če šteje, da je Odlok o lokacijskem načrtu akt, ki gradnjo dopušča, pojasniti, na čem temelji tako stališče oziroma če šteje, da Odlok o NUSZ ni relevanten ali ne določa tega, kar trdi tožnik, pojasniti, zakaj ne.
August 19, 2022 0 Comments

Moteno delovanje sistema eDavki, storitev G2G in Portala za unovčevanje bonov, 23. 8. 2022

V torek, 23. 8. 2022, od 16. ure naprej bo moteno delovanje sistema eDavki, storitev G2G in Portala za unovčevanje bonov​ zaradi nadgradnje sistema, ki bo predvidoma končana v popoldanskih oz. večernih urah. O ponovnem rednem delovanju vas bomo obvestili.

Hvala za razumevanje.

August 19, 2022 0 Comments

Moteno delovanje sistema eDavki, storitev G2G in Portala za unovčevanje bonov, 23. 8. 2022

V torek, 23. 8. 2022, od 16. ure naprej bo moteno delovanje sistema eDavki, storitev G2G in Portala za unovčevanje bonov​ zaradi nadgradnje sistema, ki bo predvidoma končana v popoldanskih oz. večernih urah. O ponovnem rednem delovanju vas bomo obvestili.

Hvala za razumevanje.

August 19, 2022 0 Comments

Moteno delovanje sistema eDavki, storitev G2G in Portala za unovčevanje bonov, 23. 8. 2022

V torek, 23. 8. 2022, od 16. ure naprej bo moteno delovanje sistema eDavki, storitev G2G in Portala za unovčevanje bonov​ zaradi nadgradnje sistema, ki bo predvidoma končana v popoldanskih oz. večernih urah. O ponovnem rednem delovanju vas bomo obvestili.

Hvala za razumevanje.

August 19, 2022 0 Comments

Moteno delovanje sistema eDavki, storitev G2G in Portala za unovčevanje bonov, 23. 8. 2022

V torek, 23. 8. 2022, od 16. ure naprej bo moteno delovanje sistema eDavki, storitev G2G in Portala za unovčevanje bonov​ zaradi nadgradnje sistema, ki bo predvidoma končana v popoldanskih oz. večernih urah. O ponovnem rednem delovanju vas bomo obvestili.

Hvala za razumevanje.

August 19, 2022 0 Comments

Moteno delovanje sistema eDavki, storitev G2G in Portala za unovčevanje bonov, 23. - 24. 8. 2022

V torek, 23. 8. 2022, od 16.00 do 18.00 je bilo moteno delovanje sistema eDavki, storitev G2G in Portala za unovčevanje bonov​ zaradi nadgradnje sistema. Nadgradnja sistema se bo nadaljevala v sredo, 24. 8. 2022, od 7.00 dalje in bo predvidoma končana tekom dneva. V času nadgradnje bodo možne motnje. O ponovnem rednem delovanju vas bomo obvestili.

Hvala za razumevanje.

August 19, 2022 0 Comments

Moteno delovanje sistema eDavki, storitev G2G in Portala za unovčevanje bonov, 23. 8. 2022

V torek, 23. 8. 2022, od 16.00 do 18.00 je bilo moteno delovanje sistema eDavki, storitev G2G in Portala za unovčevanje bonov​ zaradi nadgradnje sistema. Redno delovanje je bilo vzpostavljeno 23. 8. 2022 ob 18.00.

Hvala za razumevanje.

August 19, 2022 0 Comments

Moteno delovanje sistema eDavki, storitev G2G in Portala za unovčevanje bonov, 23. 8. 2022

V torek, 23. 8. 2022, od 16.00 do 18.00 je bilo moteno delovanje sistema eDavki, storitev G2G in Portala za unovčevanje bonov​ zaradi nadgradnje sistema. Redno delovanje je bilo vzpostavljeno 23. 8. 2022 ob 18.00.

Hvala za razumevanje.

August 19, 2022 0 Comments

Moteno delovanje sistema eDavki, storitev G2G in Portala za unovčevanje bonov, 23. 8. 2022

V torek, 23. 8. 2022, od 16.00 do 18.00 je bilo moteno delovanje sistema eDavki, storitev G2G in Portala za unovčevanje bonov​ zaradi nadgradnje sistema. Redno delovanje je bilo vzpostavljeno 23. 8. 2022 ob 18.00.

Hvala za razumevanje.

August 19, 2022 0 Comments

VSRS Sklep I Up 129/2022

Utemeljeni so tako pritožbeni ugovori, da je tožnik že v tožbi in zahtevi za izdajo začasne odredbe predlagal postavitev izvedenca, torej je predlagal izvedbo dokaza, s katerim bi dokazal, da je naložen inšpekcijski ukrep nesorazmeren, saj bo posegel v gradbeno in ekonomsko substanco legalnega dela objekta, z odstranitvijo delov zgradbe, opisanih v izpodbijani odločbi, se bo namreč preostanek zgradbe zrušil, kar pa predstavlja nepopravljivo škodo. Tožnik je predlagal postavitev izvedenca in pojasnil, kaj bi z njim dokazoval, Upravno sodišče pa se do tega dokaznega predloga ni opredelilo in ni pojasnilo, zakaj je (morda) štelo, da se do tega predloga ni treba opredeliti oziroma da tega dokaza ni treba izvesti, tako da v tem delu izpodbijanega sklepa niti ni mogoče preizkusiti (14. točka drugega odstavka 339. člena Zakona o pravdnem postopku v zvezi z 22. členom ZUS-1). S tem je podana bistvena kršitev določb postopka v upravnem sporu (tretji odstavek 75....
August 19, 2022 0 Comments
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