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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: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

CELEX:32021D0515R(01): Corrigendum to Council Decision (EU) 2021/515 of 22 March 2021 on the signing, on behalf of the Union, of the Agreement in the form of an Exchange of Letters between the European Union and Australia pursuant to Article XXVIII of the General Agreement on Tariffs and Trade (GATT) 1994 relating to the modification of concessions on all the tariff-rate quotas included in the EU Schedule CLXXV as a consequence of the United Kingdom’s withdrawal from the European Union (Official Journal of the European Union L 104 of 25 March 2021)

January 6, 2022 0 Comments

CELEX:32021R0337R(01)

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

CELEX:32021L2167R(01)

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

CELEX:32013L0036R(08)

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

CELEX:32021D2125R(02): Corrigendum to Council Implementing Decision (CFSP) 2021/2125 of 2 December 2021 implementing Decision 2012/642/CFSP concerning restrictive measures in view of the situation in Belarus (Official Journal of the European Union L 430 I of 2 December 2021)

January 6, 2022 0 Comments

sodba I U 603/2009

Obveznost za DDV nastane takrat, ko je blago dobavljeno, oziroma takrat, ko je storitev opravljena. Davčni zavezanec pa sme odbiti DDV, ki ga je dolžan plačati ali ga je že plačal pri nabavah blaga oziroma storitev, če je to blago oziroma storitev uporabil za namene svojih obdavčenih transakcij. Pravica do odbitka DDV se torej davčnemu zavezancu prizna za blago ali storitve, ki mu jih je ali mu jih bo dobavil drug davčni zavezanec (1. točka drugega odstavka 40. člena ZDDV).
January 5, 2022 0 Comments
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