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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:32022D0023: Council Implementing Decision (CFSP) 2022/23 of 10 January 2022 implementing Decision 2013/798/CFSP concerning restrictive measures against the Central African Republic

January 10, 2022 0 Comments

CELEX:62021CN0615: Zadeva C-615/21: Predlog za sprejetje predhodne odločbe, ki ga je vložilo Szegedi Törvényszék (Madžarska) 4. oktobra 2021 – Napfény-Toll Kft./Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

CELEX:62021CN0615: Zadeva C-615/21: Predlog za sprejetje predhodne odločbe, ki ga je vložilo Szegedi Törvényszék (Madžarska) 4. oktobra 2021 – Napfény-Toll Kft./Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
January 10, 2022 0 Comments

CELEX:62020CA0281: Zadeva C-281/20: Sodba Sodišča (peti senat) z dne 11. novembra 2021 (predlog za sprejetje predhodne odločbe Tribunal Supremo – Španija) – Ferimet SL/Administración General del Estado (Predhodno odločanje – Obdavčenje – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 168 – Pravica do odbitka – Člen 199 – Sistem obrnjene davčne obveznosti – Načelo davčne nevtralnosti – Vsebinski pogoji za pravico do odbitka – Status davčnega zavezanca dobavitelja – Dokazno breme – Utaja – Zloraba – Račun, na katerem je naveden fiktivni dobavitelj)

CELEX:62020CA0281: Zadeva C-281/20: Sodba Sodišča (peti senat) z dne 11. novembra 2021 (predlog za sprejetje predhodne odločbe Tribunal Supremo – Španija) – Ferimet SL/Administración General del Estado (Predhodno odločanje – Obdavčenje – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 168 – Pravica do odbitka – Člen 199 – Sistem obrnjene davčne obveznosti – Načelo davčne nevtralnosti – Vsebinski pogoji za pravico do odbitka – Status davčnega zavezanca dobavitelja – Dokazno breme – Utaja – Zloraba – Račun, na katerem je naveden fiktivni dobavitelj)
January 10, 2022 0 Comments

CELEX:62020CA0398: Zadeva C-398/20: Sodba Sodišča (šesti senat) z dne 11. novembra 2021 (predlog za sprejetje predhodne odločbe Krajský soud v Brně – Češka republika) – ELVOSPOL/Odvolací finanční ředitelství (Predhodno odločanje – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 90 – Znižanje davčne osnove za DDV – Celotno ali delno neplačilo cene zaradi stečaja dolžnika – Pogoji, določeni v nacionalni ureditvi za popravek izstopnega DDV – Pogoj, v skladu s katerim delno ali v celoti neplačana terjatev ne sme nastati v šestmesečnem obdobju pred razglasitvijo stečaja družbe dolžnice – Neskladnost)

CELEX:62020CA0398: Zadeva C-398/20: Sodba Sodišča (šesti senat) z dne 11. novembra 2021 (predlog za sprejetje predhodne odločbe Krajský soud v Brně – Češka republika) – ELVOSPOL/Odvolací finanční ředitelství (Predhodno odločanje – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 90 – Znižanje davčne osnove za DDV – Celotno ali delno neplačilo cene zaradi stečaja dolžnika – Pogoji, določeni v nacionalni ureditvi za popravek izstopnega DDV – Pogoj, v skladu s katerim delno ali v celoti neplačana terjatev ne sme nastati v šestmesečnem obdobju pred razglasitvijo stečaja družbe dolžnice – Neskladnost)
January 10, 2022 0 Comments

CELEX:62021CN0459: Zadeva C-459/21: Predlog za sprejetje predhodne odločbe, ki ga je vložilo Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugalska) 26. julija 2021 – The Navigator Company S.A., Navigator Pulp Figueira S.A./Autoridade Tributária e Aduaneira

CELEX:62021CN0459: Zadeva C-459/21: Predlog za sprejetje predhodne odločbe, ki ga je vložilo Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugalska) 26. julija 2021 – The Navigator Company S.A., Navigator Pulp Figueira S.A./Autoridade Tributária e Aduaneira
January 10, 2022 0 Comments

CELEX:32022D0013: Council Decision (EU) 2022/13 of 2 December 2021 on the position to be taken on behalf of the European Union at the 22nd meeting of the Contracting Parties to the Convention for the Protection of the Marine Environment and the Coastal Region of the Mediterranean (Barcelona Convention) and its Protocols as regards the adoption of a decision to amend the Regional Plan on Marine Litter Management in the Mediterranean in the framework of Article 15 of the Protocol for the Protection of the Mediterranean Sea against Pollution from Land-Based Sources and Activities (LBS Protocol)

January 7, 2022 0 Comments

CELEX:32022D0012: Council Decision (EU) 2022/12 of 2 December 2021 on the position to be taken on behalf of the European Union at the 22nd meeting of the Contracting Parties to the Convention for the Protection of the Marine Environment and the Coastal Region of the Mediterranean (Barcelona Convention) and its Protocols as regards the adoption of a decision to submit a proposal to designate the Mediterranean Sea, as a whole, as an emission control area for sulphur oxides (Med SOx ECA) pursuant to Annex VI to the International Convention for the Prevention of Pollution from Ships (MARPOL Convention)

January 7, 2022 0 Comments

CELEX:32022D0011: Council Decision (EU) 2022/11 of 2 December 2021 on the position to be taken on behalf of the European Union at the 22nd meeting of the Contracting Parties to the Convention for the Protection of the Marine Environment and the Coastal Region of the Mediterranean (Barcelona Convention) and its Protocols as regards the adoption of a decision to amend Annexes I, II, III and IV and Annex VII, section A, to the Protocol for the Protection of the Mediterranean Sea against Pollution Resulting from Exploration and Exploitation of the Continental Shelf and the Seabed and its Subsoil (Offshore Protocol)

January 7, 2022 0 Comments

CELEX:32022D0010: Council Decision (EU) 2022/10 of 2 December 2021 on the position to be taken on behalf of the European Union at the 22nd meeting of the Contracting Parties to the Convention for the Protection of the Marine Environment and the Coastal Region of the Mediterranean (Barcelona Convention) and its Protocols as regards the adoption of a decision to amend Annexes I, II and IV to the Protocol for the Protection of the Mediterranean Sea against Pollution from Land-Based Sources and Activities (LBS Protocol)

January 7, 2022 0 Comments

CELEX:32022D0009: Council Decision (EU) 2022/9 of 2 December 2021 on the position to be taken on behalf of the European Union at the 22nd meeting of the Contracting Parties to the Convention for the Protection of the Marine Environment and the Coastal Region of the Mediterranean (Barcelona Convention) and its Protocols as regards the adoption of a decision to amend the Annex to the Protocol for the Prevention and Elimination of Pollution of the Mediterranean Sea by Dumping from Ships and Aircraft or Incineration at Sea (Dumping Protocol)

January 7, 2022 0 Comments

CELEX:32022D0014: Council Decision (EU) 2022/14 of 2 December 2021 on the position to be taken on behalf of the European Union at the 22nd meeting of the Contracting Parties to the Convention for the Protection of the Marine Environment and the Coastal Region of the Mediterranean (Barcelona Convention) and its Protocols as regards the adoption of a decision to adopt Regional Plans on Urban Wastewater Treatment and Sewage Sludge Management in the framework of Article 15 of the Protocol for the Protection of the Mediterranean Sea against Pollution from Land-Based Sources and Activities (LBS Protocol)

January 7, 2022 0 Comments

VSRS Sodba X Ips 61/2021

Ni mogoče šteti, da izplačilo kupnine za nakup lastnih poslovnih deležev v družbi z omejeno odgovornostjo sam po sebi pomeni nedovoljeno davčno izogibanje obdavčitvi izplačila dobička družbenikom. Kot prikrito izplačilo dobička na podlagi 7. točke 74. člena ZDDPO-2 je lahko opredeljen le tak pravni posel, ki po svoji višini (in ne temelju) pomeni neutemeljeno korist kvalificiranemu družbeniku (ker je kvalificirani družbenik plačal premalo za določeno storitev družbe, ker je družba plačala preveč za storitev kvalificiranega družbenika, itd.).
January 6, 2022 0 Comments

CELEX:32018D0853R(01)

The corrigendum does not concern the English version.
January 6, 2022 0 Comments

CELEX:32013R1308R(22)

The corrigendum does not concern the English version.
January 6, 2022 0 Comments

CELEX:32006R1013R(12)

The corrigendum does not concern the English version.
January 6, 2022 0 Comments

CELEX:32018R1861R(04)

The corrigendum does not concern the English version.
January 6, 2022 0 Comments

CELEX:32019R1150R(02)

The corrigendum does not concern the English version.
January 6, 2022 0 Comments

CELEX:32014L0041R(10)

The corrigendum does not concern the English version.
January 6, 2022 0 Comments

CELEX:32021R2124R(01): Corrigendum to Council Implementing Regulation (EU) 2021/2124 of 2 December 2021 implementing Article 8a(1) of Regulation (EC) No 765/2006 concerning restrictive measures in respect of Belarus (Official Journal of the European Union L 430I of 2 December 2021)

January 6, 2022 0 Comments

CELEX:32019R1009R(07):           Berichtigung der Verordnung (EU) 2019/1009 des Europäischen Parlaments und des Rates vom 5. Juni 2019 mit Vorschriften für die Bereitstellung von EU-Düngeprodukten auf dem Markt und zur Änderung der Verordnungen (EG) Nr. 1069/2009 und (EG) Nr. 1107/2009 sowie zur Aufhebung der Verordnung (EG) Nr. 2003/2003 (Amtsblatt der Europäischen Union L 170 vom 25. Juni 2019)

The corrigendum does not concern the English version.
January 6, 2022 0 Comments
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