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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:62020TJ0584: Judgment of the General Court (Second Chamber) of 8 September 2021.#Cara Therapeutics, Inc. v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU word mark KORSUVA – Earlier national word mark AROSUVA – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-584/20.

March 23, 2022 0 Comments

UPRS Sodba I U 946/2020-13

Ustavno sodišče RS je v postopku za oceno ustavnosti ZDavNepr z odločbo št. U-I-313/13-86 z 21. 3. 2014 med drugim odločilo, da se ZDavNepr (1. točka izreka), določilo pa je tudi način izvrševanja te odločbe, in sicer da se do drugačne zakonske ureditve obdavčitve nepremičnin uporabljajo predpisi iz prve do pete alineje 33. člena ZDavNepr (3. točka izreka), med katerimi so (tudi) našteti prva in tretja alineja 41. člena ter določbe VI. poglavja ZSZ/84 in občinski odloki, ki so bili izdani na podlagi VI. poglavja ZSZ/84, ter 218. člen, 218.a člen, 218.b člen, 218.c člen, 218.č člen in 218.d člen ZGO-1. Torej ne glede na prenehanje veljavnosti ZUreP-1 in ZGO-1 (in uveljavitev ZUreP-2 ter GZ) je (glede na določitev načina izvršitve citirane ustavne odločbe, tj. do sprejema ustrezne zakonske ureditve) treba v postopkih za odmero NUSZ kot materialnopravno podlago uporabljati VI. poglavje ZSZ/84 ter citirane določbe ZGO-1, ki opredeljujejo zazidana in nezazidana...
March 23, 2022 0 Comments

VSRS Sodba X Ips 30/2021

Pojem preplačila, kot izhaja iz določb 97. in 97. a člena ZDavP-2, je ožji, kot ga razume revidentka. Preplačilo pomeni, da je davčni zavezanec plačal davčno obveznost, ki je ni bil dolžan plačati, torej obveznost, ki ni nastala oziroma ne izhaja ne iz odmerne odločbe oziroma drugega akta davčnega organa niti iz predloženega davčnega obračuna ali njegovega popravka. Plačilo že ugotovljene oziroma nastale, a še nezapadle davčne obveznosti, pa ni preplačilo, ki bi davčnemu organu omogočalo postopanje po 97. oziroma 97. a členu ZDavP-2, ampak pomeni le to, da zavezanec s plačilom te obveznosti ni v zamudi.
March 23, 2022 0 Comments

CELEX:32022D0464: Council Implementing Decision (EU) 2022/464 of 21 March 2022 amending Implementing Decision 2013/54/EU as regards the authorisation granted to the Republic of Slovenia to continue to apply the special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax

March 23, 2022 0 Comments

CELEX:32022D0329R(01)

The corrigendum does not concern the English version.
March 23, 2022 0 Comments

CELEX:62009TO0286: Rectification order of 10 March 2022.#Intel Corporation Inc. v European Commission.#Rectification.#Case T-286/09 RENV.

March 22, 2022 0 Comments

CELEX:62021CO0085:           Ordonnance de la Cour (neuvième chambre) du 15 mars 2022.#WY contre Steiermärkische Landesregierung.#Renvoi préjudiciel – Article 53, paragraphe 2, du règlement de procédure de la Cour – Citoyenneté de l’Union – Articles 20 et 21 TFUE – Champ d’application – Perte automatique de la nationalité d’un État membre avant l’adhésion de cet État à l’Union – Incompétence manifeste de la Cour.#Affaire C-85/21.

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March 22, 2022 0 Comments

CELEX:62020TO0100_INF:           Ordonnance du Tribunal (sixième chambre) du 14 octobre 2021.#Oriol Junqueras i Vies contre Parlement européen.#Recours en annulation – Droit institutionnel – Membre du Parlement – Privilèges et immunités – Demande visant à défendre des privilèges et immunités – Décision du président du Parlement de ne pas donner suite à cette demande – Absence d’intérêt à agir – Irrecevabilité.#Affaire T-100/20.

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March 22, 2022 0 Comments

CELEX:62021TO0136_INF:           Ordonnance du Tribunal (huitième chambre) du 9 novembre 2021.#Heidi Amort e.a. contre Commission européenne.#Recours en annulation – Médicaments à usage humain – Autorisation de mise sur le marché conditionnelle pour le médicament à usage humain “COVID-19 Vaccine Moderna – Vaccin à ARNm (à nucléoside modifié) contre la COVID-19” – Absence d’intérêt à agir – Défaut d’affectation directe – Défaut d’affectation individuelle – Acte non réglementaire – Irrecevabilité.#Affaire T-136/21.

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March 22, 2022 0 Comments

CELEX:62021TO0124_INF:           Ordonnance du Tribunal (sixième chambre) du 30 septembre 2021.#Thierry Mariani e.a. contre Parlement européen.#Recours en annulation – Règlement (UE, Euratom) 2020/2223 – Coopération avec le Parquet européen et efficacité des enquêtes de l’OLAF – Défaut d’affectation individuelle – Acte non réglementaire – Irrecevabilité.#Affaire T-124/21.

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March 22, 2022 0 Comments

CELEX:62020TJ0584_INF

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March 22, 2022 0 Comments

CELEX:62018TO0351: Order of the General Court (Ninth Chamber) of 15 March 2022.#Ukrselhosprom PCF LLC and Versobank AS v European Central Bank.#Rectification.#Joined Cases T-351/18 REC and T-584/18 REC.

March 22, 2022 0 Comments

CELEX:62020CJ0117: Judgment of the Court (Grand Chamber) of 22 March 2022.#bpost SA v Autorité belge de la concurrence.#Reference for a preliminary ruling – Competition – Postal services – Tariff system adopted by a universal service provider – Fine imposed by a national postal regulator – Fine imposed by a national competition authority – Charter of Fundamental Rights of the European Union – Article 50 – Non bis in idem principle – Existence of the same offence – Article 52(1) – Limitations to the non bis in idem principle – Duplication of proceedings and penalties – Conditions – Pursuit of an objective of general interest – Proportionality.#Case C-117/20.

March 22, 2022 0 Comments

CELEX:62019TO0136(04): Order of the General Court (Fourth Chamber, Extended Composition) of 14 March 2022.#Bulgarian Energy Holding EAD and Others v European Commission.#Measure of inquiry – Article 103(3) of the Rules of Procedure – Production of non-confidential versions of documents.#Case T-136/19.

March 22, 2022 0 Comments

CELEX:62020TO0654(01)_INF:           Ordonnance du Tribunal (neuvième chambre) du 14 septembre 2021.#Silex Ipari Automatizálási Zrt. (Silex Zrt.) contre Commission européenne et Agence exécutive pour le Conseil européen de l’innovation et les PME.#Recours en annulation – Programme-cadre pour la recherche et l’innovation “Horizon 2020” (2014-2020) – Note de débit émise par l’EASME – Identification de la partie défenderesse – Irrecevabilité.#Affaire T-654/20.

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March 22, 2022 0 Comments

CELEX:62019CJ0508: Judgment of the Court (Grand Chamber) of 22 March 2022.#M.F. v J.M.#Reference for a preliminary ruling – Article 267 TFEU – Interpretation sought by the referring court necessary to enable it to give judgment – Concept – Disciplinary proceedings brought against a judge of an ordinary court – Designation of the disciplinary court having jurisdiction to hear those proceedings by the President of the Disciplinary Chamber of the Sąd Najwyższy (Supreme Court, Poland) – Civil action for a declaration that a service relationship does not exist between the President of that disciplinary chamber and the Supreme Court – Lack of jurisdiction of the referring court to review the validity of the appointment of a Supreme Court judge and inadmissibility of such an action under national

March 22, 2022 0 Comments

CELEX:62021CO0387_INF: Order of the Court of 13 December 2021.#Asolo LTD and WeMO Brands BV v European Union Intellectual Property Office.#Appeal – EU trade mark – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed.#Case C-387/21 P.

March 22, 2022 0 Comments

CELEX:62020CJ0151: Judgment of the Court (Grand Chamber) of 22 March 2022.#Bundeswettbewerbsbehörde v Nordzucker AG and Others.#Reference for a preliminary ruling – Competition – Article 101 TFEU – Cartel prosecuted by two national competition authorities – Charter of Fundamental Rights of the European Union – Article 50 – Non bis in idem principle – Existence of the same offence – Article 52(1) – Limitations to the non bis in idem principle – Conditions – Pursuit of an objective of general interest – Proportionality.#Case C-151/20.

March 22, 2022 0 Comments

CELEX:62021CO0611_INF: Order of the Vice-President of the Court of 11 February 2022.#Lajos Bese v European Union Intellectual Property Office.#Appeal – EU trade mark – Article 170a(1) of the Rules of Procedure of the Court of Justice – No request that the appeal be allowed to proceed – Appeal inadmissible.#Case C-611/21 P.

March 22, 2022 0 Comments

CELEX:62016TJ0627(01)_INF:           Arrêt du Tribunal (quatrième chambre) du 15 décembre 2021.#République tchèque contre Commission européenne.#FEAGA et Feader – Dépenses exclues du financement – Dépenses effectuées par la République tchèque – Aides directes découplées – Contrôles sur place traditionnels et par télédétection – Écarts entre les résultats des contrôles – Secteur vitivinicole – Contrôles sur place des investissements par échantillonnage.#Affaire T-627/16 RENV.

This document does not exist in English.
March 22, 2022 0 Comments
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