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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:62021CJ0620_SUM: Judgment of the Court (Seventh Chamber) of 11 May 2023.#MOMTRADE RUSE LTD v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(g) – Exemption for the supply of services closely linked to welfare and social security work, by bodies recognised by the Member State concerned as being devoted to social wellbeing – Supply of services provided to a non-taxable person in a Member State other than that in which the supplier is established – Assessment of the nature of the services and the condition of being a body recognised as being devoted to social wellbeing – Determinat

March 19, 2025 0 Comments

CELEX:62022CJ0365_SUM: Judgment of the Court (Eighth Chamber) of 17 May 2023.#IT v État belge.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Margin scheme – Article 311 – Concept of ‘second-hand goods’ – End-of-life vehicles sold for parts.#Case C-365/22.

March 19, 2025 0 Comments

CELEX:62022CJ0099_SUM: Judgment of the Court (Tenth Chamber) of 4 May 2023.#Kapniki A. Michailidis AE v Organismos Pliromon kai Elenchou Koinotikon Enischiseon Prosanatolismou kai Engyiseon (OPEKEPE) and Ypourgos Agrotikis Anaptyxis kai Trofimon.#Request for a preliminary ruling from the Symvoulio tis Epikrateias.#Reference for a preliminary ruling – Agriculture – Regulation (EEC) No 2062/92 – Article 3(3) – Validity – Common organisation of the markets – Raw tobacco – Premiums granted to purchasers of leaf tobacco – Reduction of those premiums according to the quantity of tobacco of low class, category or quality purchased – Principles of non-retroactivity and of the protection of legitimate expectations.#Case C-99/22.

March 19, 2025 0 Comments

CELEX:62022CJ0264_SUM: Judgment of the Court (Ninth Chamber) of 17 May 2023.#Fonds de Garantie des Victimes des Actes de Terrorisme et d’Autres Infractions (FGTI) v Victoria Seguros SA.#Request for a preliminary ruling from the Tribunal da Relação de Lisboa.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Law applicable to non-contractual obligations – Regulation (EC) No 864/2007 – Article 4(1) – Article 15(h) – Article 19 – Accident caused by a boat in a Member State – Compensation for the victim of that accident – Subrogation in accordance with the law of another Member State – Reimbursement requested by the third-person subrogee – Applicable law – Limitation.#Case C-264/22.

March 19, 2025 0 Comments

CELEX:62022CJ0060_SUM: Judgment of the Court (Fifth Chamber) of 4 May 2023.#UZ v Bundesrepublik Deutschland.#Request for a preliminary ruling from the Verwaltungsgericht Wiesbaden.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 5 – Principles relating to processing – Controllership – Article 6 – Lawfulness of processing – Electronic file compiled by an administrative authority relating to an asylum application – Transmission to the competent national court via an electronic mailbox – Infringement of Articles 26 and 30 – No arrangement determining joint responsibility for processing and maintaining the record of processing activities – Consequences – Article 17(1) – Right to erasure (‘rig

March 19, 2025 0 Comments

CELEX:62021CJ0817_SUM: Judgment of the Court (First Chamber) of 11 May 2023.#R.I. v Inspecţia Judiciară and N.L.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling – Rule of law – Judicial independence – Second subparagraph of Article 19(1) TEU – Decision 2006/928/EC – Independence of the judiciary – Disciplinary proceedings – Judicial Inspectorate – Chief Inspector with powers of regulation, selection, assessment, appointment and disciplinary investigation.#Case C-817/21.

March 19, 2025 0 Comments

CELEX:62023TJ0350: Judgment of the General Court (Second Chamber) of 19 March 2025 (Extracts).#Rems Kargins v European Commission.#Non-contractual liability – State aid – Intervention of the Commission as amicus curiae before a national court – Unlawfulness of the conduct alleged against the EU institution – Plea of illegality – Sufficiently serious breach of a rule of law intended to confer rights on individuals – Article 29(2) of Regulation (EU) 2015/1589 – Principles of separation of powers, independence of national courts, right to an effective remedy, impartiality and neutrality.#Case T-350/23.

March 19, 2025 0 Comments

CELEX:62024TJ0234:           Urteil des Gerichts (Sechste Kammer) vom 19. März 2025.#Transport Werk GmbH gegen Amt der Europäischen Union für geistiges Eigentum.#Unionsmarke – Nichtigkeitsverfahren – Unionsbildmarke TRANSPORT WERK – Absoluter Nichtigkeitsgrund – Beschreibender Charakter – Art. 7 Abs. 1 Buchst. c der Verordnung (EU) 2017/1001.#Rechtssache T-234/24.

This document does not exist in English.
March 19, 2025 0 Comments

CELEX:62024TJ0400:           Arrêt du Tribunal (sixième chambre) du 19 mars 2025.#Mercedes-Benz Group AG contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Demande de marque de l’Union européenne figurative représentant un véhicule montant – Motif absolu de refus – Absence de caractère distinctif – Article 7, paragraphe 1, sous b), du règlement (UE) 2017/1001.#Affaire T-400/24.

This document does not exist in English.
March 19, 2025 0 Comments

CELEX:62022TJ0356_EXT: Judgment of the General Court (Seventh Chamber, Extended Composition) of 19 March 2025 (Extracts).#LG Chem, Ltd. v European Commission.#Dumping – Import of superabsorbent polymers originating in the Republic of Korea – Regulation (EU) 2022/547 – Definitive anti-dumping duty – Article 3(2), (3), (5), (6) and (7) of Regulation (EU) 2016/1036 – Article 9(4) of Regulation 2016/1036 – Determination of injury – Examination of the effect of the imports on prices for like products sold on the EU market – Analysis of price undercutting – Application of the product control number method – Causal link – Attribution and non-attribution analysis – Other known factors – Amount of anti-dumping duty – Rights of the defence – Principle of sound administration.#Case T-356/22.

March 19, 2025 0 Comments

CELEX:62023TJ1042: Judgment of the General Court (Fourth Chamber) of 19 March 2025.#AAT Byelorussian Steel Works - management company of "Byelorussian Metallurgical Company" holding (BSW - management company of "BMC" holding) v Council of the European Union.#Common foreign and security policy – Restrictive measures in view of the situation in Belarus and the involvement of Belarus in the Russian aggression against Ukraine – Freezing of funds – List of persons, entities and bodies subject to the freezing of funds and economic resources – Inclusion of the applicant’s name on the list – Support for the Lukashenko regime – Benefit derived from the Lukashenko regime – Undertaking belonging to the State – Error of assessment – Right to property – Freedom to conduct a business.#Case T-1042/23.

March 19, 2025 0 Comments

Poročilo o pobranih davkih in drugih dajatvah Februar (2025)

Finančna uprava RS (v nadaljevanju: FURS) je v mesecu februarju 2025 pobrala neto 2.013,1 milijonov evrov prihodkov, kar je za 107,1 milijonov evrov oz. za 5,6 % več kot v februarju 2024 in za 320,8 milijonov evrov oz. za 19,0 % več kot v februarju 2023.

V obdobju januar – februar 2025 je FURS pobrala neto 4.278,5 milijonov evrov prihodkov, kar je za 327,4 milijonov evrov oz. za 8,3 % več kot v enakem obdobju lani in za 756,9 milijonov evrov oz. za 21,5 % več kot v obdobju januar – februar 2023. Pridržujemo si pravico do popravka podatkov.

Poročilo o prihodkih Finančne uprave RS 2025

March 19, 2025 0 Comments

Poročilo o pobranih davkih in drugih dajatvah Februar (2025)

Finančna uprava RS (v nadaljevanju: FURS) je v mesecu februarju 2025 pobrala neto 2.013,1 milijonov evrov prihodkov, kar je za 107,1 milijonov evrov oz. za 5,6 % več kot v februarju 2024 in za 320,8 milijonov evrov oz. za 19,0 % več kot v februarju 2023.

V obdobju januar – februar 2025 je FURS pobrala neto 4.278,5 milijonov evrov prihodkov, kar je za 327,4 milijonov evrov oz. za 8,3 % več kot v enakem obdobju lani in za 756,9 milijonov evrov oz. za 21,5 % več kot v obdobju januar – februar 2023. Pridržujemo si pravico do popravka podatkov.

Poročilo o prihodkih Finančne uprave RS 2025

March 19, 2025 0 Comments

Poročilo o pobranih davkih in drugih dajatvah Februar (2025)

Finančna uprava RS (v nadaljevanju: FURS) je v mesecu februarju 2025 pobrala neto 2.013,1 milijonov evrov prihodkov, kar je za 107,1 milijonov evrov oz. za 5,6 % več kot v februarju 2024 in za 320,8 milijonov evrov oz. za 19,0 % več kot v februarju 2023.

V obdobju januar – februar 2025 je FURS pobrala neto 4.278,5 milijonov evrov prihodkov, kar je za 327,4 milijonov evrov oz. za 8,3 % več kot v enakem obdobju lani in za 756,9 milijonov evrov oz. za 21,5 % več kot v obdobju januar – februar 2023. Pridržujemo si pravico do popravka podatkov.

Poročilo o prihodkih Finančne uprave RS 2025

March 19, 2025 0 Comments

Poročilo o pobranih davkih in drugih dajatvah Februar (2025)

Finančna uprava RS (v nadaljevanju: FURS) je v mesecu februarju 2025 pobrala neto 2.013,1 milijonov evrov prihodkov, kar je za 107,1 milijonov evrov oz. za 5,6 % več kot v februarju 2024 in za 320,8 milijonov evrov oz. za 19,0 % več kot v februarju 2023.

V obdobju januar – februar 2025 je FURS pobrala neto 4.278,5 milijonov evrov prihodkov, kar je za 327,4 milijonov evrov oz. za 8,3 % več kot v enakem obdobju lani in za 756,9 milijonov evrov oz. za 21,5 % več kot v obdobju januar – februar 2023. Pridržujemo si pravico do popravka podatkov.

Poročilo o prihodkih Finančne uprave RS 2025

March 19, 2025 0 Comments

CELEX:32024R0886R(02)

The corrigendum does not concern the English version.
March 19, 2025 0 Comments

CELEX:32024L1275R(02)

The corrigendum does not concern the English version.
March 19, 2025 0 Comments

CELEX:32024L1640R(02)

The corrigendum does not concern the English version.
March 19, 2025 0 Comments

CELEX:32009L0016R(06)

The corrigendum does not concern the English version.
March 19, 2025 0 Comments

UPRS Sodba I U 618/2021-30

Po presoji sodišča sta prvostopenjski in pritožbeni organ storila bistveno kršitev določb postopka. Prvostopenjski organ, ker se do dokaznega predloga zaslišanja prič ni opredelil, pritožbeni organ pa, ker ga je napačno presodil, da tožnik z njimi ni izkazal s stopnjo verjetnosti, ki je več kot samo golo zatrjevanje in s tem tožniku ni omogočil pravice do izjave. Tožnik upravičeno ugovarja, da je bilo materialno pravo in sicer 74. člen ZDavP-2 napačno uporabljeno, ker posel ne more biti hkrati navidezen posel in del zlorabe drugih predpisov, saj si učinka navedenega medsebojno nasprotujeta, kar izhaja iz ustaljene sodne prakse.
March 18, 2025 0 Comments
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