Išči

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:62023CJ0184_SUM: Judgment of the Court (Fourth Chamber) of 11 July 2024.#Finanzamt T v S.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Article 2(1) – Article 4(4), second subparagraph – Taxable persons – Option for Member States to treat as a single taxable person, known as a ‘VAT group’, persons who, while legally independent, are closely bound to one another by financial, economic and organisational links – Services provided within the VAT group – Taxation of such services – Recipient of the services not entitled to deduct VAT – Risk of tax losses.#Case C-184/23.

February 27, 2025 0 Comments

CELEX:62021CJ0806_SUM: Judgment of the Court (Seventh Chamber) of 2 February 2023.#Criminal proceedings against TF.#Reference for a preliminary ruling – Drug precursors – Framework Decision 2004/757/JHA – Article 2(1)(d) – Person involved in the transport and distribution of precursors used for the illicit production or manufacture of drugs – Regulation (EC) No 273/2004 – Scheduled substances – Article 2 – Concept of ‘operator’ – Article 8(1) – Circumstances suggesting that scheduled substances might be diverted for the illicit manufacture of narcotic drugs or psychotropic substances – Obligation to notify those circumstances – Concept of ‘circumstance’ – Scope.#Case C-806/21.

February 27, 2025 0 Comments

CELEX:62023CO0312_INF: Order of the Court (Sixth Chamber) of 27 May 2024.#Addiko Bank d.d. v Agencija za zaštitu osobnih podataka.#Request for a preliminary ruling from the Upravni sud u Zagrebu.#Case C-312/23.

February 27, 2025 0 Comments

CELEX:62023CJ0063_SUM: Judgment of the Court (Fifth Chamber) of 12 September 2024.#Sagrario and Others v Subdelegación del Gobierno en Barcelona.#Request for a preliminary ruling from the Juzgado Contencioso-Administrativo de Barcelona.#Reference for a preliminary ruling – Area of freedom, security and justice – Immigration policy – Right to family reunification – Directive 2003/86/EC – Article 16(3) – Refusal to renew the residence permit of the sponsor – Consequences – Refusal to renew the residence permit of the sponsor’s family members – Reason beyond their control – Presence of minor children – Article 15(3) – Conditions for granting an autonomous residence permit – Concept of ‘particularly difficult circumstances’ – Scope – Article 17 – Case-by-case examination – Right to be heard.#C

February 27, 2025 0 Comments

CELEX:62022TJ0788_INF: Judgment of the General Court (Tenth Chamber) of 25 September 2024.#PT v European Commission.#Case T-788/22.

February 27, 2025 0 Comments

CELEX:62021CJ0635_SUM: Judgment of the Court (Eighth Chamber) of 9 February 2023.#LB GmbH. v Hauptzollamt D.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Tariff classification – Heading 9401 – Scope – Air sofas (‘air loungers’).#Case C-635/21.

February 27, 2025 0 Comments

CELEX:62023TO1097(03)_INF: Order of the Vice-President of the General Court of 26 July 2024.#Vivendi SE v European Commission.#Case T-1097/23 R-RENV INTP.

February 27, 2025 0 Comments

CELEX:62023TO1120_INF: Order of the General Court (Fifth Chamber) of 18 September 2024.#Union internationale des chemins de fer (UIC) v European Commission.#Case T-1120/23.

February 27, 2025 0 Comments

CELEX:62020TJ0089_INF: Judgment of the General Court (Ninth Chamber) of 19 June 2024.#PV v European Commission.#Case T-89/20.

February 27, 2025 0 Comments

CELEX:62023CJ0265_SUM: Judgment of the Court (Sixth Chamber) of 11 July 2024.#Criminal proceedings against DM and Others.#Request for a preliminary ruling from the Okrazhen sad - Sliven.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Fight against organised crime – Framework Decision 2008/841/JHA – Right to an effective remedy and to a fair trial – Articles 47 and 52 of the Charter of Fundamental Rights of the European Union – Second subparagraph of Article 19(1) TEU – Excessive length of the pre-trial stage of the criminal proceedings – Substantive infringements of procedural rules, but which are capable of being remedied, affecting the indictment – Right of the accused person to have the criminal proceedings against him or her brought to an end.#Case C-26

February 27, 2025 0 Comments

CELEX:62024CC0134: Opinion of Advocate General Norkus delivered on 27 February 2025.###

February 27, 2025 0 Comments

CELEX:62023CC0059: Opinion of Advocate General Medina delivered on 27 February 2025.###

February 27, 2025 0 Comments

CELEX:62022CC0776: Opinion of Advocate General Richard de la Tour delivered on 27 February 2025.###

February 27, 2025 0 Comments

CELEX:62023CC0633: Opinion of Advocate General Rantos delivered on 27 February 2025.###

February 27, 2025 0 Comments

CELEX:62022TJ0498_RES: Judgment of the General Court (First Chamber, Extended Composition) of 26 February 2025 (Extracts).#Aleksandra Melnichenko v Council of the European Union.#Common foreign and security policy – Restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – Freezing of funds – Restrictions on entry into the territory of the Member States – List of persons, entities and bodies subject to the freezing of funds and economic resources and subject to restrictions on entry into the territory of the Member States – Inclusion and maintenance of the applicant’s name on the list – Concept of ‘association’ – Article 2(1), in fine, of Decision 2014/145/CFSP – Plea of illegality – Error of assessment – Fund

February 27, 2025 0 Comments

Najnižja osnova za obračun prispevkov za socialno varnost za osebe v delovnem razmerju

Najnižjo osnovo za plačilo prispevkov za socialno varnost določa četrti odstavek 144. člena ZPIZ-2. Za izplačila od 1. 1. do vključno 28. 2. se za izračun minimalne osnove za zavarovance iz delovnega razmerja uporablja znesek povprečne plače predpreteklega leta, za izplačila od 1. 3. dalje pa znesek povprečne plače preteklega leta.

Najnižja osnova za obračun prispevkov za socialno varnost za osebe v delovnem razmerju, za izplačila od 1. 3. 2025 do 28. 2. 2026 znaša 1.436,95 eur (60 % povprečne letne plače zaposlenih v RS, preračunane na mesec; za leto 2024 podatek o povprečni plači 2.394,92 eur) za izplačila od 1. 3. 2024 do 28. 2. 2025 pa 1.332,57 eur.

February 27, 2025 0 Comments

Najnižja osnova za obračun prispevkov za socialno varnost za osebe v delovnem razmerju

Najnižjo osnovo za plačilo prispevkov za socialno varnost določa četrti odstavek 144. člena ZPIZ-2. Za izplačila od 1. 1. do vključno 28. 2. se za izračun minimalne osnove za zavarovance iz delovnega razmerja uporablja znesek povprečne plače predpreteklega leta, za izplačila od 1. 3. dalje pa znesek povprečne plače preteklega leta.

Najnižja osnova za obračun prispevkov za socialno varnost za osebe v delovnem razmerju, za izplačila od 1. 3. 2025 do 28. 2. 2026 znaša 1.436,95 eur (60 % povprečne letne plače zaposlenih v RS, preračunane na mesec; za leto 2024 podatek o povprečni plači 2.394,92 eur) za izplačila od 1. 3. 2024 do 28. 2. 2025 pa 1.332,57 eur.

February 27, 2025 0 Comments

Najnižja osnova za obračun prispevkov za socialno varnost za osebe v delovnem razmerju

Najnižjo osnovo za plačilo prispevkov za socialno varnost določa četrti odstavek 144. člena ZPIZ-2. Za izplačila od 1. 1. do vključno 28. 2. se za izračun minimalne osnove za zavarovance iz delovnega razmerja uporablja znesek povprečne plače predpreteklega leta, za izplačila od 1. 3. dalje pa znesek povprečne plače preteklega leta.

Najnižja osnova za obračun prispevkov za socialno varnost za osebe v delovnem razmerju, za izplačila od 1. 3. 2025 do 28. 2. 2026 znaša 1.436,95 eur (60 % povprečne letne plače zaposlenih v RS, preračunane na mesec; za leto 2024 podatek o povprečni plači 2.394,92 eur) za izplačila od 1. 3. 2024 do 28. 2. 2025 pa 1.332,57 eur.

February 27, 2025 0 Comments

Najnižja osnova za obračun prispevkov za socialno varnost za osebe v delovnem razmerju

Najnižjo osnovo za plačilo prispevkov za socialno varnost določa četrti odstavek 144. člena ZPIZ-2. Za izplačila od 1. 1. do vključno 28. 2. se za izračun minimalne osnove za zavarovance iz delovnega razmerja uporablja znesek povprečne plače predpreteklega leta, za izplačila od 1. 3. dalje pa znesek povprečne plače preteklega leta.

Najnižja osnova za obračun prispevkov za socialno varnost za osebe v delovnem razmerju, za izplačila od 1. 3. 2025 do 28. 2. 2026 znaša 1.436,95 eur (60 % povprečne letne plače zaposlenih v RS, preračunane na mesec; za leto 2024 podatek o povprečni plači 2.394,92 eur) za izplačila od 1. 3. 2024 do 28. 2. 2025 pa 1.332,57 eur.

February 27, 2025 0 Comments

CELEX:32025B0031: Definitive adoption (EU, Euratom) 2025/31 of the European Union’s annual budget for the financial year 2025

February 27, 2025 0 Comments
RSS
First158159160161163165166167Last