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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 I U 155/2021-11

Zavezanci, ki opravljajo samostojno dejavnost in na podlagi pravil o starševskem varstvu delajo s skrajšanim delovnim časom, so v bistveno enakem položaju kot ostali samostojni podjetniki posamezniki. Namen sistema normiranih odhodkov je namreč v zagotavljanju poenostavljenega poslovanja, ki davčnemu zavezancu omogoča tudi preglednost nad prihodnjo davčno obveznostjo. Iz namenske razlage upoštevnih zakonskih določb tako ne izhaja, da zakonskega pogoja, da je bila pri zavezancu v skladu z zakonom, ki ureja PIZ, obvezno zavarovana vsaj ena oseba za polni delovni čas, neprekinjeno najmanj pet mesecev, ne izpolnjuje oseba, ki dela krajši delovni čas zaradi starševstva ali npr. zaradi porodniškega dopusta.
March 10, 2025 0 Comments

CELEX:62024CN0889: Case C-889/24, Delve 2: Request for a preliminary ruling from the Administratīvā rajona tiesa (Latvia) lodged on 20 December 2024 – SIA DELVE 2 v Valsts ieņēmumu dienests

March 10, 2025 0 Comments

CELEX:62025TN0005: Case T-5/25: Action brought on 3 January 2025 – HD and Others v European Parliament and EEAS

March 10, 2025 0 Comments

CELEX:62025TN0055: Case T-55/25: Action brought on 26 January 2025 – Weight Doctors v EUIPO (Endo-Sleeve)

March 10, 2025 0 Comments

CELEX:62025TN0056: Case T-56/25: Action brought on 27 January 2025 – Rose Bikes v EUIPO (ROSE)

March 10, 2025 0 Comments

CELEX:62022CA0726: Case C-726/22 P: Judgment of the Court (Fifth Chamber) of 16 January 2025 – European Commission v Pollinis France (Appeal – Access to documents – Regulation (EC) No 1049/2001 – Article 4(3), first subparagraph – Protection of the decision-making process – Regulation (EU) No 182/2011 – Committee procedure – Positions expressed by Member States and other Members of Committees – Refusal to grant access)

March 10, 2025 0 Comments

CELEX:62023CA0642: Case C-642/23, Flightright (Loyalty account): Judgment of the Court (Seventh Chamber) of 16 January 2025 (request for a preliminary ruling from the Landgericht Düsseldorf – Germany) – Flightright GmbH v Etihad Airways P.J.S.C. (Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Article 8(1)(a) – Right to reimbursement of the cost of the airline ticket in the event of cancellation of a flight – Choice between reimbursement in money or in travel vouchers – Article 7(3) – Concept of the signed agreement of the passenger – Loyalty account set up by the passenger on the air carrier’s website)

March 10, 2025 0 Comments

CELEX:62023CA0346: Case C-346/23, Banco de Santander (Representation of individual consumers): Judgment of the Court (Fourth Chamber) of 16 January 2025 (request for a preliminary ruling from the Tribunal Supremo – Spain) – Banco Santander SA, successor to Banco Banif SA v Asociación de Consumidores y Usuarios de Servicios Generales – Auge, on behalf of its members Andrea y Alberto (Reference for a preliminary ruling – Markets in financial instruments – Directive 2004/39/EC – Article 52(2) – Action brought in the interests of consumers – Consumer organisations having a legitimate interest in protecting consumers – Standing to bring legal proceedings to defend the individual interests of their members – Loss of standing in the case of investments in high-value financial products – Exemption

March 10, 2025 0 Comments

CELEX:62023CA0376: Case C-376/23, BALTIC CONTAINER TERMINAL: Judgment of the Court (Fifth Chamber) of 16 January 2025 (request for a preliminary ruling from the Augstākā tiesa (Senāts) – Latvia) – BALTIC CONTAINER TERMINAL SIA v Valsts ieņēmumu dienests (Reference for a preliminary ruling – Customs Union – Regulation (EU) No 952/2013 – Union Customs Code – Delegated Regulation (EU) 2015/2446 – Implementing Regulation (EU) 2015/2447 – Free zones – Change of customs status of non-Union goods to Union goods – Records of the holder of an authorisation to carry on activities in a free zone – Legitimate expectations – Res judicata)

March 10, 2025 0 Comments

CELEX:62024TN0623: Case T-623/24: Action brought on 2 December 2024 – Bardella and Others v Parliament

March 10, 2025 0 Comments

CELEX:62025TN0046: Case T-46/25: Action brought on 24 January 2025 – Land Oberösterreich v EUIPO – Norma (Genussländer)

March 10, 2025 0 Comments

CELEX:62019TA0498: Case T-498/19: Judgment of the General Court of 22 January 2025 – Banco Cooperativo Español v SRB (2019 ex ante contributions) (Economic and Monetary Union – Banking union – Single Resolution Mechanism for credit institutions and certain investment firms (SRM) – Single Resolution Fund (SRF) – Decision of the SRB on the calculation of the ex ante contributions for the 2019 contribution period – Articles 12 and 14 of Delegated Regulation (EU) 2015/63 – Concept of change of status – Institutional protection scheme – Plea of illegality)

March 10, 2025 0 Comments

CELEX:62023TA0517: Case T-517/23: Judgment of the General Court of 22 January 2025 – Tes Electrical Electronic v EUIPO – Tes Touch Embedded Solutions (Xiamen) (TES) (EU trade mark – Revocation proceedings – European Union figurative mark TES – Partial revocation – Genuine use of the mark – Proof of genuine use – Article 58(1)(a) and (2) of Regulation (EU) 2017/1001 – Evidence adduced for the first time before the General Court)

March 10, 2025 0 Comments

CELEX:62023TA0569: Case T-569/23: Judgment of the General Court of 22 January 2025 – Stanecki v Commission (Civil service – Officials – Promotion – 2022 promotion exercise – Decision not to promote the applicant to grade AD 9 – Article 45 of the Staff Regulations – Existence of disciplinary proceedings – Presumption of innocence – Impartiality – Freedom of expression – Misuse of powers)

March 10, 2025 0 Comments

CELEX:62024CN0719: Case C-719/24, Miasto stołeczne Warszawa and Others: Request for a preliminary ruling from the Sąd Najwyższy (Poland) lodged on 22 October 2024 – M.S.

March 10, 2025 0 Comments

CELEX:62024TN0685: Case T-685/24, Jelgratz: Request for a preliminary ruling from the Finanzgericht Berlin-Brandenburg (Germany) made on 5 December 2024 – A v Hauptzollamt

March 10, 2025 0 Comments

CELEX:62024TA0147: Case T-147/24: Judgment of the General Court of 29 January 2025 – Doorinn v EUIPO (Position of a label on a mattress) (EU trade mark – Application for the EU trade mark consisting of a position of a label on a mattress – Absolute ground for refusal – No distinctive character – Article 7(1)(b) of Regulation (EU) 2017/1001)

March 10, 2025 0 Comments

CELEX:62024TN0687: Case T-687/24: Action brought on 27 December 2024 – Ryanair v Commission

March 10, 2025 0 Comments

CELEX:62023TA1188: Case T-1188/23: Judgment of the General Court of 22 January 2025 – Rain Carbon Germany v EUIPO – Novaresine (NOVARESINE INNOVATION GOES GREEN) (EU trade mark – Opposition proceedings – Application for EU figurative mark NOVARESINE INNOVATION GOES GREEN – Earlier EU word mark Novares – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001 – Alteration)

March 10, 2025 0 Comments

CELEX:62023TA0030: Case T-30/23: Judgment of the General Court of 22 January 2025 – Fly Persia and Ali Barmodeh v EUIPO – Dubai Aviation (flyPersia) (EU trade mark – Opposition proceedings – Application for EU figurative mark flyPersia – Earlier EU figurative mark flydubai – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001)

March 10, 2025 0 Comments
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