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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.


 

UPRS Sodba II U 196/2019-10

Tudi v postopku davčne izvršbe je potrebno zagotavljati kontradiktornost postopka, saj je le tako strankam zagotovljen pošten postopek. To izhaja že iz 7. člena ZDavP-2.
May 20, 2022 0 Comments

UPRS Sodba II U 88/2019-10

Upravna organa nista v celoti ugotovila vseh dejstev in okoliščin, ki imajo pomen za izdajo odmerne odločbe, kot to zahteva prvi odstavek 73. člena ZDavP-2, saj vrste in višine izplačanega zneska s strani B. nista preverila oz. ugotovila, niti nista dovolila tožeči stranki, da se o tem izjavi. Znesek sta vzela iz dokumentov v tujem jeziku in ga samoumevno vštela v postavko 1101, kljub nasprotnim navedbam tožeče stranke.
May 20, 2022 0 Comments

UPRS Sodba II U 343/2019-27

Sodišče še pripominja, da tožena stranka tudi pri drugih dohodkih ni navedla v kakšnem znesku so bili pridobljeni in kdaj saj je navedeno zgolj skupno obdobje in skupni znesek pridobitve dohodkov, zaradi česar se tožeča stranka tudi do teh dohodkov ni mogla opredeliti ali njihova višina drži ali ne.
May 20, 2022 0 Comments

UPRS Sodba I U 860/2020-10

Kljub tožnikovem zatrjevanju, da je bil zaradi očitne napake organa (v zvezi z neuporabo spornega stanovanja) njegovi pravni prednici NUSZ nezakonito odmerjen, organ okoliščine, ali gre v obravnavanem primeru za očitno napako, niti ni ugotavljal. Pri obravnavi tožnikove zahteve, podane na podlagi 90. člena ZDavP-2, je namreč izhajal iz napačne razlage te določbe, saj je zahtevo zavrnil že iz razloga, ker zatrjevane napake ni bilo mogoče ugotoviti neposredno, tj. brez izvedbe ugotovitvenega postopka, s čimer ta po njegovo ni mogla biti očitna. Kot že povedano pa sama izvedba ugotovitvenega postopka v zvezi z zatrjevano napako ne izključuje, da bi bila ta napaka očitna in bi organ tožnikovi zahtevi kasneje ugodil in sporno odločbo o odmeri NUSZ tudi odpravil, razveljavil ali spremenil. Dokazi, ki jih je tožnik navedel v predlogu za obnovo postopkov, tj. dokazi v zvezi z dejanskim krajem prebivanja njega in njegove pokojne partnerke oziroma najemanjem...
May 20, 2022 0 Comments

CELEX:32022B0718: Definitive adoption (EU, Euratom) 2022/718 of amending budget No 1 of the European Union for the financial year 2022

May 20, 2022 0 Comments

CELEX:32022D0793: Council Decision (EU) 2022/793 of 16 May 2022 on the position to be taken on behalf of the European Union within the Association Council established by the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and Georgia, of the other part, as regards the adoption of the EU-Georgia Association Agenda 2021-2027

May 20, 2022 0 Comments

CELEX:32022D0794: Council Decision (EU) 2022/794 of 16 May 2022 appointing a member, proposed by the Republic of Estonia, of the European Economic and Social Committee

May 20, 2022 0 Comments

CELEX:32022D0582R(01): Corrigendum to Council Decision (CFSP) 2022/582 of 8 April 2022 amending Decision 2014/145/CFSP concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine (Official Journal of the European Union L 110 of 8 April 2022)

May 20, 2022 0 Comments

CELEX:32022R0581R(01): Corrigendum to Council Implementing Regulation (EU) 2022/581 of 8 April 2022 implementing Regulation (EU) No 269/2014 concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine (Official Journal of the European Union L 110 of 8 April 2022)

May 20, 2022 0 Comments

CELEX:62020CC0623: Opinion of Advocate General Collins delivered on 19 May 2022.###

May 19, 2022 0 Comments

CELEX:62021CC0180:           Schlussanträge des Generalanwalts M. Campos Sánchez-Bordona vom 19. Mai 2022.###

This document does not exist in English.
May 19, 2022 0 Comments

CELEX:62020CC0635: Opinion of Advocate General Collins delivered on 19 May 2022.###

May 19, 2022 0 Comments

CELEX:62020CC0024: Opinion of Advocate General Szpunar delivered on 19 May 2022.###

May 19, 2022 0 Comments

CELEX:62021CJ0033: Judgment of the Court (Seventh Chamber) of 19 May 2022.#Istituto nazionale per l'assicurazione contro gli infortuni sul lavoro (INAIL) and Istituto nazionale della previdenza sociale (INPS) v Ryanair DAC.#Reference for a preliminary ruling – Migrant workers – Social security – Legislation applicable – Regulation (EEC) No 1408/71 – Article 14(2)(a)(i) and (ii) – Regulation (EC) No 883/2004 – Article 11(5) – Article 13(1)(a) and (b) – Concept of ‘operating base’ Flight and cabin crew – Workers employed in the territory of two or more Member States – Connecting factors.#Case C-33/21.

May 19, 2022 0 Comments

CELEX:62020CJ0569: Judgment of the Court (Fourth Chamber) of 19 May 2022.#IR v Spetsializirana prokuratura.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive (EU) 2016/343 – Article 8 – Right to be present at the trial – Information regarding the holding of the trial – Inability to locate the accused person notwithstanding the reasonable efforts of the competent authorities – Possibility of a trial and a conviction in absentia – Article 9 – Right to a new trial, or to another legal remedy, which allows a fresh determination of the merits of the case.#Case C-569/20.

May 19, 2022 0 Comments

CELEX:62020CJ0466: Judgment of the Court (Fourth Chamber) of 19 May 2022.#HEITEC AG v HEITECH Promotion GmbH and RW.#Reference for a preliminary ruling – Trade marks – Directive 2008/95/EC – Article 9 – Regulation (EC) No 207/2009 – Articles 54, 110 and 111 – Limitation in consequence of acquiescence – Concept of ‘acquiescence’ – Interruption of the period of limitation in consequence of acquiescence – Sending of a warning letter – Date of interruption of the period of limitation in the event of a court action being initiated – Effects of limitation – Application for damages, the provision of information and destruction of goods.#Case C-466/20.

May 19, 2022 0 Comments

Požarna taksa

May 19, 2022 0 Comments

CELEX:32022D0519(01): Council Decision of 16 May 2022 adopting the Council’s position on draft amending budget No 3 of the European Union for the financial year 2022 2022/C 202/02

May 19, 2022 0 Comments

CELEX:32020R2221R(02)

The corrigendum does not concern the English version.
May 19, 2022 0 Comments

CELEX:32022D0266R(06):           Berichtigung des Beschlusses (GASP) 2022/266 des Rates vom 23. Februar 2022 über restriktive Maßnahmen als Reaktion auf die Anerkennung der nicht von der Regierung kontrollierten Gebiete der ukrainischen Regionen Donezk und Luhansk und die Anordnung der Entsendung russischer Streitkräfte in diese Gebiete (Amtsblatt der Europäischen Union L 42 I vom 23. Februar 2022)

The corrigendum does not concern the English version.
May 19, 2022 0 Comments
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