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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.


 

Motnje v delovanju sistema eDavki za uporabnike digitalnih potrdil Halcom, 16. 3. 2025

V nedeljo, 16. 3. 2025, bo od 07.00 do 14.00 potekala nadgradnja sistema Halcom CA. Med potekom del bo lahko prihajalo do motenega delovanja spletnega servisa ws.halcom.si.​

March 11, 2025 0 Comments

CELEX:32025D01609: Council Decision of 5 March 2025 replacing a member of the Management Board of the European Foundation for the Improvement of Living and Working Conditions for Ireland

March 11, 2025 0 Comments

CELEX:62022CJ0084_SUM: Judgment of the Court (Fourth Chamber) of 23 November 2023.#Right to Know CLG v An Taoiseach.#Reference for a preliminary ruling – Environment – Aarhus Convention – Directive 2003/4/EC – Public access to environmental information – Refusal of a request for information – Records of government meetings – Discussions relating to greenhouse gas emissions – Article 4(1) and (2) – Exceptions to the right of access to information – Concepts of ‘internal communications’ and ‘proceedings of public authorities’ – Judicial review – Quashing of the decision refusing access – Applicable exception identified in the judgment – Res judicata.#Case C-84/22.

March 10, 2025 0 Comments

CELEX:62022CJ0318_SUM: Judgment of the Court (Ninth Chamber) of 16 November 2023.#GE Infrastructure Hungary Holding Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Approximation of laws – Common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares – Directive 2009/133/EC – Partial division – Purely internal situation – No reduction in share capital – Company holding 100% of the share capital of the transferring company.#Case C-318/22.

March 10, 2025 0 Comments

CELEX:62022CJ0201_SUM: Judgment of the Court (Fifth Chamber) of 23 November 2023.#Kopiosto ry v Telia Finland Oyj.#Reference for a preliminary ruling – Intellectual property rights – Directive 2014/26/EU – Collective management of copyright and related rights – Collective management organisation – Directive 2004/48/EC – Measures, procedures and remedies necessary to ensure the enforcement of intellectual property rights – Article 4 – Persons entitled to seek the application of the measures, procedures and remedies provided for in Directive 2004/48/EC – Collective management organisation authorised to carry out extended collective licensing – Standing to bring proceedings for the defence of intellectual property rights.#Case C-201/22.

March 10, 2025 0 Comments

CELEX:62022CJ0682_SUM: Judgment of the Court (Tenth Chamber) of 23 November 2023.#LM v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak.#Reference for a preliminary ruling – Regulation (EC) No 1085/2006 – Assistance granted under the instrument for pre-accession assistance (IPA) – Regulation (EC) No 718/2007 – Article 7(1) and (3) – Conclusion of a framework agreement between the European Commission and the beneficiary country concerned – Rules for cooperation concerning the EU financial assistance granted to that beneficiary country – Taxes and fiscal charges – IPA framework agreement Albania-EC – Contract financed by the European Union – Expert having the status neither of an official nor of a member of staff of the European Union – Article

March 10, 2025 0 Comments

CELEX:62022CJ0366_SUM: Judgment of the Court (Sixth Chamber) of 16 November 2023.#Viterra Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Tariff headings – Positions 2304 and 2309 – Soya meal.#Case C-366/22.

March 10, 2025 0 Comments

CELEX:62021CJ0209_SUM: Judgment of the Court (Fourth Chamber) of 23 November 2023.#Ryanair DAC v European Commission.#Appeal – State aid – Article 107(3)(b) TFEU – Swedish air transport market – Aid scheme notified by the Kingdom of Sweden – Loan guarantees to support airlines amid the COVID-19 pandemic – Temporary Framework for State aid measures – Decision by the European Commission not to raise objections – Aid intended to remedy a serious disturbance in the economy – Principles of proportionality and non-discrimination – Free provision of services.#Case C-209/21 P.

March 10, 2025 0 Comments

CELEX:62022CJ0480_SUM: Judgment of the Court (Tenth Chamber) of 23 November 2023.#EVN Business Service GmbH and Others.#Reference for a preliminary ruling – Public contracts – Review procedures relating to the award of public contracts – Directive 2014/25/EU – Article 57(3) – Contracting entity having its head office in a Member State other than that of the head office of a central purchasing body acting in its name and on its behalf – Access to the review procedures – Applicable procedural rules and jurisdiction of review bodies.#Case C-480/22.

March 10, 2025 0 Comments

CELEX:62022CJ0497_SUM: Judgment of the Court (Fourth Chamber) of 16 November 2023.#EM v Roompot Service BV.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Exclusive jurisdiction – First subparagraph of Article 24(1) – Disputes regarding tenancies of immovable property – Contract in relation to the short-term letting of a bungalow in a holiday park concluded between an individual and a tourism professional operating that park.#Case C-497/22.

March 10, 2025 0 Comments

CELEX:62021CJ0210_SUM: Judgment of the Court (Fourth Chamber) of 23 November 2023.#Ryanair DAC v European Commission.#Appeal – State aid – Article 107(2)(b) TFEU – French air transport market – Aid scheme notified by the French Republic – Deferral of the payment of airline taxes and charges to support airlines amid the COVID-19 pandemic – Temporary Framework for State aid measures – Decision by the European Commission not to raise objections – Aid intended to make good the damage suffered as a result of an exceptional occurrence – Principles of proportionality and non-discrimination – Free provision of services.#Case C-210/21 P.

March 10, 2025 0 Comments

CELEX:62022CJ0283_SUM: Judgment of the Court (Eighth Chamber) of 16 November 2023.#DZ and Others v Ministerstvo vnútra Slovenskej republiky.#Reference for a preliminary ruling – Carriage by air – Montreal Convention – Article 1(1) and (2) – Scope – Concept of ‘international carriage’ – Article 2(1) – Concept of ‘Carriage performed by the State’ – Article 17(1) – Liability of air carriers in the event of death or bodily injury of a passenger – Air carrier and aircraft operator insurance – Regulation (EC) No 785/2004 – Article 1(1) and Article 2(1) and (2)(a) – Scope – Concept of ‘State aircraft’ – Article 4(1) – Minimum insurance requirements for air carriers and aircraft operators – Crash of a helicopter operated by the public administration of a Member State during a specialised evacuatio

March 10, 2025 0 Comments

CELEX:62022CJ0532_SUM: Judgment of the Court (Tenth Chamber) of 23 November 2023.#Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca and Administraţia Judeţeană a Finanţelor Publice Cluj v SC Westside Unicat.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 53 – Services in respect of admissions to entertainment events – Place of supply of services – Streaming of interactive video sessions – Making available of a location and of the equipment necessary for the video capture of performances and for the implementation of accompaniment in order to provide quality performances.#Case C-532/22.

March 10, 2025 0 Comments

Pokrivanje davčne izgube

March 10, 2025 0 Comments

UPRS Sodba I U 1286/2021-28

Upoštevaje med strankama nesporno dejstvo, da je do razveljavitve prvotne prodajne pogodbe s sodno poravnavo prišlo leta 2018, prvotna odmerna odločba pa je bila izdana leta 2014, po presoji sodišča pogoji za obnovo po 89. členu ZDavP-2 niso bili izpolnjeni in je izpodbijana odločba glede tega pravilna.
March 10, 2025 0 Comments

UPRS Sodba I U 1602/2021-___

Besedilo izpodbijane odločbe jasno pokaže, da je davčni organ prikrita izplačila dobičkov ugotovil na podlagi dokumentov, ki jih je zaradi zasledovanja nižanja davčne osnove predložil sam tožnik. Tožnikovo edino preostalo pojasnilo glede starodobnikov je, da "niso tako dragi", s čimer pa ne izpodbije nosilnega očitka davčnega organa, da je tožnikova družbenica sporne starodobnike odkupila po nižji ceni od tiste, ki jo je zanje plačal tožnik.
March 10, 2025 0 Comments

UPRS Sodba I U 767/2021-11

2. stavek četrtega odstavka 41. člena ZDoh-2 v ničemer ne ureja vprašanja, ali se pri dohodkih iz drugega pogodbenega razmerja upošteva višina stroškov prevoza po 3. členu ali po 5. členu Uredbe o davčni obravnavi povračil stroškov in drugih dohodkov iz delovnega razmerja. Sodna praksa tukajšnjega sodišča izhaja iz kriterija razlikovanja med obema kilometrinama glede na presojo, ali gre v konkretnem primeru za običajne poti v okviru opravljanja dela na osnovi drugega pogodbenega razmerja ali gre za izredne poti, kamor je izvajalec napoten s strani naročnika. Uporabljen je torej kriterij razlikovanja, ki izhaja iz značilnosti opravljanja dela v delovnem razmerju, za katerega pa tožnik upravičeno opozarja na njegovo neustreznost za presojo potnih stroškov v neodvisnem civilnopravnem razmerju, kakršno naj bi bilo tudi njegovo delo predavatelja. Ko je odmerna odločba izdana, davčni organ vanjo lahko posega zgolj z izrednimi pravnimi sredstvi, kar je dosti...
March 10, 2025 0 Comments

UPRS Sodba in sklep I U 541/2021-18

Z zavrnitvijo dokaznega predloga je davčni organ tožniku onemogočil dokazovanje pravno odločilnega dejstva, da tožnik na svoj bančni račun na Hrvaškem ni polagal svoje gotovine, marveč gotovino last tretje osebe. Z zavrnitvijo tega dokaznega predloga je davčni organ bistveno kršil pravila postopka in posledično zmotno in nepopolno ugotovil dejansko stanje.
March 10, 2025 0 Comments

UPRS Sodba I U 488/2022-15

Obnovitveni razlog po prvi točki 260. člena ZUP je lahko le okoliščina, ki se nanaša na dejansko stanje, relevantno za odločanje v upravnem postopku. Enako velja v davčnem postopku. Po ustaljeni sodni praksi postopka ni mogoče obnoviti med drugim zaradi neupoštevanja materialnopravnih predpisov v prejšnjem postopku in tudi nepravilno ali nepopolno ugotovljeno dejansko stanje samo zase ni obnovitveni razlog. Tudi naknadno pridobljena stališča in mnenja med drugim upravnih organov niso niti novo dejstvo niti nov dokaz v smislu prve točke 260. člena ZUP, saj drugačna razlaga, ki temelji na istem dejanskem stanju, pomeni le drugačno presojo istih dejstev in drugačno uporabo pravil, kar pa ni nov dokaz.
March 10, 2025 0 Comments

UPRS Sodba I U 377/2021-19

Na podlagi dokazne ocene listin po dokaznem sklepu, dokumentov na USB ključku, Projekta z dne 17. 10. 2013, primopredajnega zapisnika ter računov v povezavi s tožbenimi navedbami tudi sodišče ugotavlja, da tožnica ni izkazala povezave med predmetom Pogodbe z dne 9. 12. 2012, Projektom z dne 17. 10. 2013 ter računi za RR storitve.
March 10, 2025 0 Comments
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