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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:62021TJ0465_INF: Judgment of the General Court (Third Chamber) of 23 March 2022.#Ionfarma, SL v European Union Intellectual Property Office.#Case T-465/21.

June 20, 2022 0 Comments

CELEX:62021TO0334:           Ordonnance du Tribunal (première chambre) du 13 juin 2022.#Ana Carla Mendes de Almeida contre Conseil de l'Union européenne.#Fonction publique – Nomination des procureurs européens du Parquet européen – Nomination de l’un des candidats désignés par le Portugal – Absence de litige entre l’Union et l’un de ses agents dans les limites et conditions déterminées par le statut et le RAA – Article 270 TFUE – Incompétence manifeste.#Affaire T-334/21.

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June 20, 2022 0 Comments

CELEX:62018TO0540: Rectification order of 13 June 2022.#ASL Aviation Holdings DAC and ASL Airlines (Ireland) Ltd v European Commission.#Rectification.#Case T-540/18.

June 20, 2022 0 Comments

CELEX:62020CJ0700: Judgment of the Court (Grand Chamber) of 20 June 2022.#London Steam-Ship Owners’ Mutual Insurance Association Limited v Kingdom of Spain.#Reference for a preliminary ruling – Judicial cooperation in civil and commercial matters – Regulation (EC) No 44/2001 – Recognition of a judgment given in another Member State – Grounds for non-recognition – Article 34(3) – Judgment irreconcilable with a judgment given in a dispute between the same parties in the Member State in which recognition is sought – Conditions – Whether the prior judgment entered in the terms of an arbitral award complies with the provisions and fundamental objectives of Regulation (EC) No 44/2001 – Article 34(1) – Recognition manifestly contrary to public policy in the Member State in which recognition is so

June 20, 2022 0 Comments

CELEX:62017TO0834: Rectification order of 13 June 2022.#United Parcel Service, Inc. v European Commission.#Rectification.#Case T-834/17.

June 20, 2022 0 Comments

Pojasnjevalne opombe kombinirane nomenklature EU (jermenčki za ure)

Pojasnjevalne opombe KN se spremenijo tako, da se vstavi novo besedilo pojasnjevalnih opomb k tarifni številki 9113 in tarifni podštevilki 8517 79 00 za uvrščanje jermenčkov in zapestnic za ročne ure, kot je določeno v spremembi Pojasnjevalnih opomb KN (UL EU C 233/2022).

Spremembe pojasnjevalnih opomb KN so objavljene na spletni strani FURS.

June 20, 2022 0 Comments

Pojasnjevalne opombe kombinirane nomenklature EU (jermenčki za ure)

Pojasnjevalne opombe KN se spremenijo tako, da se vstavi novo besedilo pojasnjevalnih opomb k tarifni številki 9113 in tarifni podštevilki 8517 79 00 za uvrščanje jermenčkov in zapestnic za ročne ure, kot je določeno v spremembi Pojasnjevalnih opomb KN (UL EU C 233/2022).

Spremembe pojasnjevalnih opomb KN so objavljene na spletni strani FURS.

June 20, 2022 0 Comments

Pojasnjevalne opombe kombinirane nomenklature EU (jermenčki za ure)

Pojasnjevalne opombe KN se spremenijo tako, da se vstavi novo besedilo pojasnjevalnih opomb k tarifni številki 9113 in tarifni podštevilki 8517 79 00 za uvrščanje jermenčkov in zapestnic za ročne ure, kot je določeno v spremembi Pojasnjevalnih opomb KN (UL EU C 233/2022).

Spremembe pojasnjevalnih opomb KN so objavljene na spletni strani FURS.

June 20, 2022 0 Comments

Pojasnjevalne opombe kombinirane nomenklature EU (jermenčki za ure)

Pojasnjevalne opombe KN se spremenijo tako, da se vstavi novo besedilo pojasnjevalnih opomb k tarifni številki 9113 in tarifni podštevilki 8517 79 00 za uvrščanje jermenčkov in zapestnic za ročne ure, kot je določeno v spremembi Pojasnjevalnih opomb KN (UL EU C 233/2022).

Spremembe pojasnjevalnih opomb KN so objavljene na spletni strani FURS.

June 20, 2022 0 Comments

Pojasnjevalne opombe kombinirane nomenklature EU (svetlobne verige)

Pojasnjevalne opombe KN se spremenijo tako, da se vstavi novo besedilo pojasnjevalnih opomb k tarifni številki 9405 za uvrščanje svetlobnih verig za razsvetljavo božičnih dreves, kot je določeno v spremembi Pojasnjevalnih opomb KN (UL EU C 233/2022).

Spremembe pojasnjevalnih opomb KN so objavljene na spletni strani FURS.

June 20, 2022 0 Comments

Pojasnjevalne opombe kombinirane nomenklature EU (svetlobne verige)

Pojasnjevalne opombe KN se spremenijo tako, da se vstavi novo besedilo pojasnjevalnih opomb k tarifni številki 9405 za uvrščanje svetlobnih verig za razsvetljavo božičnih dreves, kot je določeno v spremembi Pojasnjevalnih opomb KN (UL EU C 233/2022).

Spremembe pojasnjevalnih opomb KN so objavljene na spletni strani FURS.

June 20, 2022 0 Comments

Pojasnjevalne opombe kombinirane nomenklature EU (svetlobne verige)

Pojasnjevalne opombe KN se spremenijo tako, da se vstavi novo besedilo pojasnjevalnih opomb k tarifni številki 9405 za uvrščanje svetlobnih verig za razsvetljavo božičnih dreves, kot je določeno v spremembi Pojasnjevalnih opomb KN (UL EU C 233/2022).

Spremembe pojasnjevalnih opomb KN so objavljene na spletni strani FURS.

June 20, 2022 0 Comments

Spremembe pojasnjevalnih opomb KN v letu 2022

June 20, 2022 0 Comments

CELEX:62021CA0086: Case C-86/21: Judgment of the Court (Sixth Chamber) of 28 April 2022 (request for a preliminary ruling from the Tribunal Superior de Justicia de Castilla y León — Spain) — Gerencia Regional de Salud de Castilla y León v Delia (Reference for a preliminary ruling — Freedom of movement for workers — Article 45 TFEU — Regulation (EU) No 492/2011 — Article 7(2) — Equal treatment — National system for the recognition of health professionals’ career progression — Failure to take professional experience gained in another Member State’s health services into consideration — Barrier)

June 20, 2022 0 Comments

CELEX:62021CA0072: Case C-72/21: Judgment of the Court (Eight Chamber) of 28 April 2022 (request for a preliminary ruling from the Augstākā tiesa (Senāts) — Latvia) — SIA ‘PRODEX’ v Valsts ieņēmumu dienests (Reference for a preliminary ruling — Customs union — Common Customs Tariff — Combined Nomenclature — Tariff headings — Subheading 4418 20 — Scope — Doors and their frames and thresholds — MDF panels and mouldings — First sentence of general rule 2(a) for the interpretation of the Combined Nomenclature — Incomplete or unfinished article — Concept)

June 20, 2022 0 Comments

CELEX:62021CA0044: Case C-44/21: Judgment of the Court (Sixth Chamber) of 28 April 2022 (request for a preliminary ruling from the Landgericht München I — Germany) — Phoenix Contact GmbH & Co. KG v HARTING Deutschland GmbH & Co. KG, Harting Electric GmbH & Co. KG (Reference for a preliminary ruling — Intellectual property — Directive 2004/48/EC — Article 9(1) — European patent — Interim measures — Power of national judicial authorities to issue an interlocutory injunction to prevent an imminent infringement of an intellectual property right — National case-law dismissing applications for interim measures where the validity of the patent in question has not been confirmed, at the very least, by a decision given at first instance in opposition or invalidity proceedings — Obligation to interp

June 20, 2022 0 Comments

CELEX:62020CA0674: Case C-674/20: Judgment of the Court (Second Chamber) of 27 April 2022 (request for a preliminary ruling from the Cour constitutionnelle — Belgium) — Airbnb Ireland UC v Région de Bruxelles-Capitale (Reference for a preliminary ruling — Internal market — Article 114(2) TFEU — Exclusion of fiscal provisions — Directive 2000/31/EC — Information society services — Electronic commerce — Online property rental platform — Article 1(5)(a) — Exclusion of the field of taxation — Definition — Regional legislation concerning a tax on tourist accommodation establishments — Provision requiring intermediaries to provide, on a written request, certain particulars concerning the operation of those establishments to the tax authority with the aim of identifying persons liable for that ta

June 20, 2022 0 Comments

CELEX:62020CA0642: Case C-642/20: Judgment of the Court (Fourth Chamber) of 28 April 2022 (request for a preliminary ruling from the Consiglio di Giustizia amministrativa per la Regione siciliana — Italy) — Caruter s.r.l. v S.R.R. Messina Provincia S.c.P.A. and Others (Reference for a preliminary ruling — Directive 2014/24/EU — Public procurement — Article 63 — Reliance by a group of economic operators on the capacities of other entities — Possibility for the contracting authority to require that certain critical tasks be performed by a participant of that group — National legislation stipulating that the undertaking representing that group must satisfy the majority of the criteria and perform the majority of the services)

June 20, 2022 0 Comments

CELEX:62020CA0637: Case C-637/20: Judgment of the Court (First Chamber) of 28 April 2022 (request for a preliminary ruling from the Högsta förvaltningsdomstolen — Sweden) — Skatteverket v DSAB Destination Stockholm AB (Reference for a preliminary ruling — Directive 2006/112/EC — Common system of value added tax — Article 30a(1) — Concept of ‘voucher’ — Article 30a(3) — Concept of ‘“multi-purpose” voucher’ — Sale of a card entitling the cardholder to a number of tourist services for a limited period)

June 20, 2022 0 Comments

CELEX:62020CA0612: Case C-612/20: Judgment of the Court (Ninth Chamber) of 28 April 2022 (request for a preliminary ruling from the Tribunalul Cluj — Romania) — Happy Education SRL v Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca, Administrația Județeană a Finanțelor Publice Cluj (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(i) — Exemptions for certain activities in the public interest — Exemptions related to children’s or young people’s education, school or university education — Supply of educational services supplementing the school curriculum — Private law body providing those services for commercial purposes)

June 20, 2022 0 Comments
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