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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.


 

VSRS Sklep X DoR 162/2024-5, enako tudi VSRS Sklep X DoR 182/2024-5, VSRS Sklep X DoR 187/2024-5

Revizija se dopusti glede vprašanja: Ali je mogoče v odmernem postopku davka, na podlagi pravočasne priglasitve odsvojitve kapitala (davčne napovedi za odmero davka) po 326. členu ZDavP-2 uveljavljati tudi odlog ugotavljanja davčne obveznosti po 100. členu ZDoh-2?
March 14, 2025 0 Comments

CELEX:62022CJ0175_SUM: Judgment of the Court (Fourth Chamber) of 9 November 2023.#Criminal proceedings against BK.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive 2012/13/EU – Right to information in criminal proceedings – Article 6 – Right to information about the accusation – Article 6(4) – Changes in the information given – Amendment of the classification of the criminal offence – Obligation to inform the accused person in due time and to offer him or her the opportunity to put forward his or her arguments regarding the new envisaged classification – Effective exercise of the rights of the defence – Fairness of the proceedings – Directive (EU) 2016/343 – Strengthening of certain aspects of the presumption of innocence and of the right to be pres

March 14, 2025 0 Comments

CELEX:62022CJ0238_SUM: Judgment of the Court (Eighth Chamber) of 26 October 2023.#FW v LATAM Airlines Group SA.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Article 2(j) – Article 3 – Article 4(3) – Compensation of air passengers in the event of denied boarding – Passenger informed in advance that boarding would be denied – No obligation for the passenger to present him or herself for boarding – Article 5(1)(c) – Exceptions to the right to compensation in the event of a flight cancellation – Inapplicability of those exceptions in the event of a pre-emptive denial of boarding.#Case C-238/22.

March 14, 2025 0 Comments

CELEX:62022CJ0319_SUM: Judgment of the Court (Third Chamber) of 9 November 2023.#Gesamtverband Autoteile-Handel e.V. v Scania CV AB.#Reference for a preliminary ruling – Market for motor vehicle repair and maintenance information services – Regulation (EU) 2018/858 – Approval and market surveillance of repair and maintenance information services for motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles – Article 61(1) and (2) – Annex X, point 6.1 – Independent operators – Information ‘easily accessible in the form of machine-readable and electronically readable data sets’ – Regulation (EU) 2016/679 – Article 6(1)(c) – Processing of personal data – Legal obligation on car manufacturers to make vehicle identification numbers (VI

March 14, 2025 0 Comments

CELEX:62022CJ0125_SUM: Judgment of the Court (Fourth Chamber) of 9 November 2023.#X and Others v Staatssecretaris van Justitie en Veiligheid.#Reference for a preliminary ruling – Common policy on asylum and subsidiary protection – Directive 2011/95/EU – Article 15 – Conditions for granting subsidiary protection – Taking into account of factors relating to the applicant’s individual position and personal circumstances and to the general situation in the country of origin – Humanitarian situation.#Case C-125/22.

March 14, 2025 0 Comments

CELEX:62021CJ0559_SUM: Judgment of the Court (Fourth Chamber) of 9 November 2023.#Global Silicones Council and Others v European Chemicals Agency.#Appeal – Establishment of a list of substances identified for eventual inclusion in Annex XIV to Regulation (EC) No 1907/2006 (REACH Regulation) – Entry of octamethylcyclotetrasiloxane (D4), decamethylcyclopentasiloxane (D5) and dodecamethylcyclohexasiloxane (D6) in that list – Persistent, bioaccumulative and toxic substances – Very persistent and very bioaccumulative substances – Bioaccumulation – Bioconcentration factor – Organo-metals.#Case C-559/21 P.

March 14, 2025 0 Comments

CELEX:62022CJ0257_SUM: Judgment of the Court (Tenth Chamber) of 9 November 2023.#CD v Ministerstvo vnitra České republiky, Odbor azylové a migrační politiky.#Reference for a preliminary ruling – Area of freedom, security and justice – Return of illegally staying third-country nationals – Directive 2008/115/EC – Article 3(2) – Concept of ‘illegal stay’ – Directive 2013/32/EU – Applicant for international protection – Article 9(1) – Right to remain in the Member State pending the examination of the application – Return decision adopted before the adoption of the first-instance decision rejecting the application for international protection.#Case C-257/22.

March 14, 2025 0 Comments

CELEX:62021CJ0819_SUM: Judgment of the Court (Fourth Chamber) of 9 November 2023.#Staatsanwaltschaft Aachen v M.D.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Recognition of judgments imposing custodial sentences or measures involving deprivation of liberty for the purpose of their enforcement in another Member State – Framework Decision 2008/909/JHA – Article 3(4) and Article 8 – Refusal to enforce – Second paragraph of Article 47 of the Charter of Fundamental Rights of the European Union – Fundamental right to a fair trial before an independent and impartial tribunal previously established by law – Systemic or generalised deficiencies in the issuing Member State – Two-step examination – Revocation of the suspension attached to a custodial sentence impo

March 14, 2025 0 Comments

CELEX:62021CJ0558_SUM: Judgment of the Court (Fourth Chamber) of 9 November 2023.#Global Silicones Council and Others v European Commission.#Appeal – Regulation (EC) No 1907/2006 (REACH Regulation) – Registration, evaluation, authorisation and restriction of chemicals – Annex XVII – Updating – Restrictions on the manufacture, placing on the market and use of certain dangerous substances, mixtures and articles – Restrictions concerning octamethylcyclotetrasiloxane (D4) and decamethylcyclopentasiloxane (D5) – Persistent, bioaccumulative and toxic substances – Very persistent and very bioaccumulative substances – Unacceptable risks.#Case C-558/21 P.

March 14, 2025 0 Comments

CELEX:62022CJ0477_SUM: Judgment of the Court (Third Chamber) of 9 November 2023.#ARST SpA – Azienda regionale sarda trasporti v TR and Others.#Reference for a preliminary ruling – Road transport – Harmonisation of certain social legislation – Regulation (EC) No 561/2006 – Article 3(a) – Concept of ‘route covered by the service in question [not exceeding] 50 km’ – Carriage by road by vehicles used for the carriage of passengers on regular services – Route covered by the service in question not exceeding 50 km – Non-application of Regulation No 561/2006 – Mixed-use vehicles – Article 4(e) and (j) – Concepts of ‘other work’ and ‘driving time’ – Article 6(3) and (5) – Total driving time over two consecutive weeks – Time spent driving a vehicle excluded from the scope of that regulation.#Case C

March 14, 2025 0 Comments

CELEX:62022CJ0147_SUM: Judgment of the Court (Second Chamber) of 19 October 2023.#Criminal proceedings against Terhelt5.#Reference for a preliminary ruling – Convention implementing the Schengen Agreement – Article 54 – Charter of Fundamental Rights of the European Union – Article 50 – Principle ne bis in idem – Admissibility of criminal prosecution for corruption of an accused person in one Member State after the closure of the criminal proceedings brought against him in respect of the same acts by the public prosecutor’s office of another Member State – Conditions which must be satisfied in order for the accused person’s trial to be regarded as having been finally disposed of – Condition of an assessment of the merits of the case – Requirement for a detailed investigation – No questionin

March 14, 2025 0 Comments

CELEX:62024CJ0230: Judgment of the Court (Ninth Chamber) of 13 March 2025.#MF v Banco Santander, SA.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Article 6(1) and Article 7(1) – Principle of equivalence – Mortgage loan agreements – Term stipulating that costs relating to the contract are to be paid by the consumer – Action for invalidity – Limitation period for an action seeking repayment of sums paid but not due – Actions seeking, respectively, a declaration that a contractual term is invalid and seeking to enforce the restitutory effects of such a declaration subject to different limitation periods.#Case C-230/24.

March 14, 2025 0 Comments

CELEX:62024CJ0271: Judgment of the Court (Tenth Chamber) of 13 March 2025.#Igor Shuvalov v Council of the European Union.#Appeal – Restrictive measures taken in view of the situation in Ukraine – Freezing of funds and economic resources – Inclusion of the appellant’s name – Supporting actions or policies which undermine or threaten the territorial integrity, sovereignty and independence of Ukraine, or stability or security in Ukraine, or which obstruct the work of international organisations in Ukraine.#Case C-271/24 P.

March 14, 2025 0 Comments

CELEX:62024CJ0120: Judgment of the Court (Fifth Chamber) of 13 March 2025.#„Unigames“ UAB v Lošimų priežiūros tarnyba prie Lietuvos Respublikos finansų ministerijos.#Reference for a preliminary ruling – Information procedure in the field of technical standards and regulations and of rules on Information Society services – Directive (EU) 2015/1535 – Article 1(1)(e) and (f) – Concepts of ‘technical regulation’ and ‘rule on services’ – National legislation laying down a prohibition on encouraging participation in gambling, including remote gambling – Article 5(1) – Obligation to notify the European Commission – Amendment of that legislation extending the scope of the prohibition on encouraging gambling – No notification – Consequences.#Case C-120/24.

March 14, 2025 0 Comments

CELEX:62023CJ0044: Judgment of the Court (Seventh Chamber) of 13 March 2025.#Kurdistan Workers' Party (PKK) v Council of the European Union.#Appeal – Common foreign and security policy – Combating terrorism – Restrictive measures taken against certain persons and entities – Freezing of funds – Common Position 2001/931/CFSP – Article 1(3), (4) and (6) – Regulation (EC) No 2580/2001 – Article 2(3) – Maintenance of an organisation on the list of persons, groups and entities involved in terrorist acts – Applicability to situations of armed conflict – Terrorist group – Nature of, and underlying reasons for, the acts carried out – Distance in time – Ongoing risk of involvement in terrorist activities – Proportionality – Obligation to state reasons.#Case C-44/23 P.

March 14, 2025 0 Comments

CELEX:62023CJ0247: Judgment of the Court (First Chamber) of 13 March 2025.#VP v Országos Idegenrendészeti Főigazgatóság.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 5(1)(d) – Principle of accuracy – Article 16 – Right to rectification – Article 23 – Restrictions – Data relating to gender identity – Data incorrect from the time of inclusion in a public register – Means of proof – Administrative practice of requesting proof of gender reassignment surgery.#Case C-247/23.

March 14, 2025 0 Comments

CELEX:62023CJ0589: Judgment of the Court (Fifth Chamber) of 13 March 2025.#Cassella-med GmbH & Co.KG and MCM Klosterfrau Vertriebsgesellschaft mbH v Verband Sozialer Wettbewerb eV.#Reference for a preliminary ruling – Medicinal products for human use – Directive 2001/83/EC – Article 1(2)(b) – Concept of ‘medicinal product by function’ – Concept of ‘pharmacological action’ – Binding of a substance, in a reversible manner, to bacteria to prevent them from adhering to human cells – Article 2(2) – Applicable legal framework – Classification as a ‘medical device’ or as a ‘medicinal product’ – Medical devices – Directive 93/42/EEC – Article 1(2)(a) – Concept of ‘medical device’.#Case C-589/23.

March 14, 2025 0 Comments

CELEX:62023CJ0137: Judgment of the Court (Fifth Chamber) of 13 March 2025.#X v Staatssecretaris van Financiën.#Reference for a preliminary ruling – Taxation – Excise duties – Directive 2003/96/EC – Taxation of energy products and electricity – Exemption of energy products used as fuel – Article 14(1)(c) – Navigation within EU waters – Article 15(1)(f) – Navigation on inland waterways – Directive 95/60/EC – Fiscal marking of gas oils and kerosene – Gas oil, to which fiscal marking has not been applied in accordance with EU law, intended for use for the propulsion of a vessel – Refusal to apply the exemption from payment of excise duty – Principle of proportionality.#Case C-137/23.

March 14, 2025 0 Comments

CELEX:62023CJ0337: Judgment of the Court (Tenth Chamber) of 13 March 2025.##Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Article 4(2), Article 6(1) and Article 7(1) – Point 1(i), (j) and (m) of the Annex to Directive 93/13 – Consumer credit agreements – Term requiring a consumer to conclude a contract of guarantee – Guarantor chosen by the creditor – Exclusion of terms relating to the main subject matter of the contract – Agreement which is ancillary to a credit agreement – Powers of the national court – Order for payment procedure – Directive 2005/29/EC – Unfair commercial practices – Articles 5 and 8 – Annex I – Directive 2008/48/EC – Article 3(g), (i) and (n), Article 10(2), Article 15(2) and Article 23 – Linked cr

March 14, 2025 0 Comments

CELEX:62023CJ0137_RES: Judgment of the Court (Fifth Chamber) of 13 March 2025.#X v Staatssecretaris van Financiën.#Reference for a preliminary ruling – Taxation – Excise duties – Directive 2003/96/EC – Taxation of energy products and electricity – Exemption of energy products used as fuel – Article 14(1)(c) – Navigation within EU waters – Article 15(1)(f) – Navigation on inland waterways – Directive 95/60/EC – Fiscal marking of gas oils and kerosene – Gas oil, to which fiscal marking has not been applied in accordance with EU law, intended for use for the propulsion of a vessel – Refusal to apply the exemption from payment of excise duty – Principle of proportionality.#Case C-137/23.

March 14, 2025 0 Comments
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