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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:32025D0976: Council Decision (CFSP) 2025/976 of 20 May 2025 appointing the European Union Special Representative for the Middle East Peace Process

May 21, 2025 0 Comments

CELEX:32025D02808: Council Decision of 13 May 2025 replacing an alternate member of the Advisory Committee on Safety and Health at Work for Malta

May 21, 2025 0 Comments

CELEX:32025D0943: Council Decision (CFSP) 2025/943 of 20 May 2025 amending Decision (CFSP) 2023/855 on a European Union Partnership Mission in Moldova (EUPM Moldova)

May 21, 2025 0 Comments

CELEX:32023R2667R(02)

The corrigendum does not concern the English version.
May 21, 2025 0 Comments

Korelacijska tabela ZMD – OECD vzorčna pravila

May 20, 2025 0 Comments

UPRS Sodba III U 77/2021-22

Zastaranje pravice do izterjave obveznosti po ZDavP-2 ne prične teči s trenutkom nastanka davčne obveznosti, pač pa šele po izvršljivosti odmerne odločbe (to je po poteku paricijskega roka za izpolnitev obveznosti).
May 20, 2025 0 Comments

CELEX:62018CJ0578_SUM: Judgment of the Court (Fifth Chamber) of 23 January 2020.#Proceedings brought by Energiavirasto.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling — Internal market in electricity — Directive 2009/72/EC — Article 3 — Consumer protection — Article 37 — Tasks and powers of the regulatory authority — Out-of-court dispute settlement — Concept of ‘party’ — Right to appeal against a decision of the regulatory authority — Complaint made by a household customer against an electricity distribution system operator.#Case C-578/18.

May 20, 2025 0 Comments

CELEX:62018CJ0722_SUM: Judgment of the Court (Ninth Chamber) of 28 November 2019.#KROL - Zakład Robót Wodno-Kanalizacyjnych Sp. z o.o., S.k. v Porr S.A.#Request for a preliminary ruling from the Sąd Okręgowy w Warszawie.#Reference for a preliminary ruling — Combating late payment in commercial transactions — Directive 2000/35/EC — Article 1 and Article 6(3) — Scope — National legislation — Commercial transactions financed by the EU Structural Funds and by the EU Cohesion Fund — Exclusion.#Case C-722/18.

May 20, 2025 0 Comments

CELEX:62018CJ0063_SUM: Judgment of the Court (Fifth Chamber) of 26 September 2019.#Vitali SpA v Autostrade per l'Italia SpA.#Request for a preliminary ruling from the Tribunale Amministrativo Regionale per la Lombardia.#Reference for a preliminary ruling — Articles 49 and 56 TFEU — Public procurement — Directive 2014/24/EU — Article 71 — Subcontracting — National legislation limiting the possibility of subcontracting to 30% of the total amount of the contract.#Case C-63/18.

May 20, 2025 0 Comments

CELEX:62018CJ0459_SUM: Judgment of the Court (Seventh Chamber) of 17 October 2019.#Argenta Spaarbank NV v Belgische Staat.#Request for a preliminary ruling from the Rechtbank van eerste aanleg te Antwerpen.#Reference for a preliminary ruling — Tax legislation — Corporation tax — Deduction for risk capital — Reduction of the amount deductible by companies with a permanent establishment in another Member State which generates exempt income under a double taxation convention — Article 49 TFEU — Freedom of establishment — Unfavourable treatment — No such treatment.#Case C-459/18.

May 20, 2025 0 Comments

CELEX:62018CJ0632_SUM: Judgment of the Court (Eighth Chamber) of 3 October 2019.#Fonds du Logement de la Région de Bruxelles-Capitale SCRL v Institut des Comptes nationaux (ICN).#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling — Economic and monetary policy — European system of national and regional accounts in the European Union — Regulation (EU) No 549/2013 — General government sector — Captive financial institution — Concept — Company offering, under government control, mortgage loans to average-income and low-income households.#Case C-632/18.

May 20, 2025 0 Comments

CELEX:62018CJ0442_SUM: Judgment of the Court (First Chamber) of 19 December 2019.#European Central Bank v Espírito Santo Financial (Portugal), SGPS, SA.#Appeal — Refusal to grant access to decisions of the Governing Council of the European Central Bank (ECB) — Protocol on the Statute of the European System of Central Banks and of the ECB — Article 10.4 — Confidentiality of the proceedings of meetings — Outcome of deliberations — Possibility of disclosure — Decision 2004/258/EC — Access to ECB documents — Article 4(1)(a) — Confidentiality of proceedings — Undermining of the protection of the public interest.#Case C-442/18 P.

May 20, 2025 0 Comments

CELEX:62018CJ0432_SUM: Judgment of the Court (Fifth Chamber) of 4 December 2019.#Consorzio Tutela Aceto Balsamico di Modena v Balema GmbH.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling — Protection of geographical indications and designations of origin for agricultural products and foodstuffs — Regulations (EC) No 510/2006 and (EU) No 1151/2012 — Article 13(1) — Regulation (EC) No 583/2009 — Article 1 — Registration of the name ‘Aceto Balsamico di Modena (PGI)’ — Protection of the non-geographical components of that name — Scope.#Case C-432/18.

May 20, 2025 0 Comments

CELEX:62018CJ0708_SUM: Judgment of the Court (Third Chamber) of 11 December 2019.#TK v Asociaţia de Proprietari bloc M5A-ScaraA.#Request for a preliminary ruling from the Tribunalul Bucureşti.#Reference for a preliminary ruling — Protection of individuals with regard to the processing of personal data — Charter of Fundamental Rights of the European Union — Articles 7 and 8 — Directive 95/46/EC — Article 6(1)(c) and Article 7(f) — Making the processing of personal data legitimate — National legislation allowing video surveillance for the purposes of ensuring the safety and protection of individuals, property and valuables and for the pursuit of legitimate interests, without the data subject’s consent — Installation of a video surveillance system in the common parts of a residential building

May 20, 2025 0 Comments

CELEX:62018CJ0836_SUM: Judgment of the Court (Fifth Chamber) of 27 February 2020.#Subdelegación del Gobierno en Ciudad Real v RH.#Request for a preliminary ruling from the Tribunal Superior de Justicia de Castilla-La Mancha.#Reference for a preliminary ruling — Article 20 TFEU — European Union citizens — Union citizen who has never exercised the freedom of movement — Application for a temporary residence permit for the spouse, who is a third-country national — Rejection — Obligation to support the spouse — Union citizen having insufficient resources — Obligation of the spouses to live together — National legislation and practice — Effective enjoyment of the substance of the rights conferred on Union citizens — Deprived.#Case C-836/18.

May 20, 2025 0 Comments

CELEX:62018CJ0274_SUM: Judgment of the Court (Third Chamber) of 3 October 2019.#Minoo Schuch-Ghannadan v Medizinische Universität Wien.#Request for a preliminary ruling from the Arbeits- und Sozialgericht Wien.#Reference for a preliminary ruling – Social policy – Framework Agreement on part-time work – Clause 4 – Principle of non-discrimination – Less favourable treatment of part-time workers compared to full-time workers as regards their conditions of employment – Prohibition – National legislation fixing a maximum duration of fixed-term employment that is longer for part-time workers than for full-time workers – Principle of pro rata temporis – Directive 2006/54/EC – Equal treatment of men and women in matters of employment and occupation – Article 2(1)(b) – Concept of ‘indirect discrimi

May 20, 2025 0 Comments

CELEX:62018CJ0433_SUM: Judgment of the Court (First Chamber) of 12 December 2019.#ML v Aktiva Finants OÜ.#Request for a preliminary ruling from the Korkein oikeus.#Reference for a preliminary ruling — Regulation (EC) No 44/2001 — Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters — Requirement for adversarial proceedings and an effective remedy — Decision of a national court declaring enforceable a judgment delivered by a court of another Member State — National procedure granting leave for further consideration of an appeal.#Case C-433/18.

May 20, 2025 0 Comments

CELEX:62018CJ0653_SUM: Judgment of the Court (Tenth Chamber) of 17 October 2019.#Unitel Sp. z o.o. v Dyrektor Izby Skarbowej w Warszawie.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 146 — Exemptions on exportation — Concept of ‘supply of goods’ — Article 131 — Conditions laid down by the Member States — Principle of proportionality — Principle of fiscal neutrality — Evidence — Tax evasion — Practice of a Member State consisting in refusing the right to exemption where the person acquiring the goods exported is not identified.#Case C-653/18.

May 20, 2025 0 Comments

CELEX:62017CJ0621_SUM: Judgment of the Court (Third Chamber) of 3 October 2019.#Gyula Kiss and CIB Bank Zrt. v Emil Kiss and Gyuláné Kiss.#Request for a preliminary ruling from the Kúria.#Reference for a preliminary ruling – Consumer protection – Unfair terms in consumer contracts – Directive 93/13/EEC – Article 3(1) – Assessment of the unfair nature of contractual terms – Article 4(2) – Article 5 – Requirement that contractual terms be drafted in plain and intelligible language – Terms requiring the payment of costs for unspecified services.#Case C-621/17.

May 20, 2025 0 Comments

CELEX:62018CJ0176_SUM: Judgment of the Court (Seventh Chamber) of 19 December 2019.#Club de Variedades Vegetales Protegidas v Adolfo Juan Martínez Sanchís.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling — Community plant variety rights — Regulation (EC) No 2100/94 — Article 13(2) and (3) — Effects of community plant variety rights — Cumulative protection scheme — Planting of variety constituents and harvesting the fruit — Distinction between acts effected in respect of variety constituents and those concerning harvested material — Concept of ‘unauthorised use of variety constituents’ — Article 95 — Provisional protection.#Case C-176/18.

May 20, 2025 0 Comments
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