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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:32024R1264R(02)

The corrigendum does not concern the English version.
March 3, 2025 0 Comments

CELEX:62021CJ0482_SUM: Judgment of the Court (Eighth Chamber) of 9 February 2023.#Euler Hermes SA Magyarországi Fióktelepe v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 90 – Taxable amount – Reduction – Insurer paying compensation to policyholders for unpaid debts, including VAT – National legislation denying that insurer, as legal successor, the reduction of the taxable amount – Principle of fiscal neutrality – Principle of effectiveness.#Case C-482/21.

March 1, 2025 0 Comments

CELEX:62021CJ0343_SUM: Judgment of the Court (Eighth Chamber) of 16 February 2023.#PV v Zamestnik izpalnitelen direktor na Darzhaven fond 'Zemedelie'.#Reference for a preliminary ruling – Common agricultural policy – Support measures for rural development by the European Agricultural Fund for Rural Development – Agri-environmental payments – Regulation (EC) No 1974/2006 – Inability of the beneficiaries to continue to comply with the commitments given – Concepts of ‘reparcelling’ and ‘land-consolidation measures’ – Absence of measures necessary to adapt the obligations of the beneficiary to the new situation of the holding – Regulation (EC) No 1122/2009 – Concept of ‘force majeure and exceptional circumstances’.#Case C-343/21.

March 1, 2025 0 Comments

CELEX:62021CJ0396_SUM: Judgment of the Court (Second Chamber) of 12 January 2023.#KT and NS v FTI Touristik GmbH.#Reference for a preliminary ruling – Directive (EU) 2015/2302 – Article 14(1) – Package travel and linked travel arrangements – Performance of a package travel contract – Liability of the organiser concerned – Measures to fight the worldwide spread of an infectious disease – COVID-19 pandemic – Restrictions imposed at the travel destination and in the place of residence of the traveller concerned and in other countries – Lack of conformity of the services provided as part of the package concerned – Appropriate reduction in the price of that package.#Case C-396/21.

March 1, 2025 0 Comments

CELEX:62020CJ0234_SUM: Judgment of the Court (Third Chamber) of 27 January 2022.#'Sātiņi-S' SIA.#Request for a preliminary ruling from the Augstākā tiesa (Senāts).#Reference for a preliminary ruling – European Agricultural Fund for Rural Development (EAFRD) – Regulation (EU) No 1305/2013 – Support for rural development – Article 30(6)(a) – Natura 2000 payments – Compensation for income foregone in agricultural and forest areas – Peat bogs – Prohibition of establishing plantations of cranberries – No compensation for damage – Charter of Fundamental Rights of the European Union – Article 17 – Right to property.#Case C-234/20.

March 1, 2025 0 Comments

CELEX:62020CJ0051_SUM: Judgment of the Court (Second Chamber) of 20 January 2022.#European Commission v Hellenic Republic.#Failure of a Member State to fulfil obligations – State aid – Aid declared unlawful and incompatible with the internal market – Obligation of recovery – Judgment of the Court establishing the failure of a Member State to fulfil its obligations – Non-compliance – Failure to comply with the obligation to recover unlawful and incompatible aid – Financial penalties – Proportionality and dissuasiveness – Periodic penalty payment – Lump sum – Ability to pay – Weighting of the Member State’s voting rights in the European Parliament.#Case C-51/20.

March 1, 2025 0 Comments

Evidenci obračunanega DDV in odbitka DDV, ter predizpolnitev obračuna DDV

February 28, 2025 0 Comments

UPRS Sodba I U 988/2022-19

Do izbrisa družbe iz sodnega registra in s tem do njenega prenehanja je prišlo po volji tožnice kot njene edine družbenice. Prav to pa je imelo za posledico prenehanje pravne osebe kot upnice in s tem dejstvo, da je tožnica postali hkrati upnica in dolžnica, kar pomeni, da je terjatev družbe in s tem obveznost tožnice iz naslova posojilnih razmerij ob izbrisu in zaradi izbrisa brez likvidacije prenehala ter da je bila s tem pridobljena premoženjska korist, ki se po določbah citiranih davčnih predpisov (ZDoh-2 in ZDDPO-2) obdavči kot dividende in s tem kot dohodek iz kapitala, od katerega se obračuna in plača dohodnina.
February 28, 2025 0 Comments

UPRS Sodba II U 358/2022-12

Ugotavljanje dejanskega stanja je podvrženo načelo materialne resnice iz 5. člena ZDavP-2, kar pomeni, da je tudi na strani davčnega organa, da si aktivno prizadeva za njegovo popolno in pravilno ugotovitev.
February 28, 2025 0 Comments

UPRS Sodba II U 253/2022-35

Tudi okoliščina, da je bil tožnik v osebnem stečaju, kjer je bilo odločeno o odpustu obveznosti, na odločitev v predmetni zadevi ne vpliva, saj na terjatve, ki se izterjujejo v predmetni zadevi, odpust ne učinkuje.
February 28, 2025 0 Comments

CELEX:62021CJ0292_SUM: Judgment of the Court (Third Chamber) of 19 January 2023.#Administración General del Estado and Others v Asociación para la Defensa de los Intereses Comunes de las Autoescuelas (AUDICA) and Ministerio Fiscal.#Reference for a preliminary ruling – Directive 2006/123/EC – Services in the internal market – Article 2(2)(d) – Substantive scope – Service in the field of transport – Provision of road safety awareness and re-education courses for the recovery of driving licence points – Concession to operate a public service – Article 15 – Requirements – Division of the relevant territory into five lots – Quantitative and territorial limit on access to the activity concerned – Overriding reasons in the public interest – Whether justified – Road safety – Proportionality – Serv

February 28, 2025 0 Comments

CELEX:62022CJ0773_INF: Judgment of the Court (Fourth Chamber) of 29 July 2024.#European Commission v Slovak Republic.#Case C-773/22.

February 28, 2025 0 Comments

CELEX:62022TJ0789_INF:           Arrêt du Tribunal (dixième chambre) du 26 juin 2024.#PB contre Conseil de résolution unique.#Fonction publique – Agents temporaires – Harcèlement moral – Article 12 bis du statut – Demande d’assistance – Rejet de la demande – Article 24 du statut – Absence de commencement de preuve – Droits de la défense – Droit d’être entendu – Principe d’impartialité – Principe de bonne administration – Devoir de sollicitude – Responsabilité.#Affaire T-789/22.

This document does not exist in English.
February 28, 2025 0 Comments

CELEX:62023CO0401_INF: Order of the Court (Sixth Chamber) of 25 June 2024.#Caisse autonome de retraite des chirurgiens dentistes et des sages-femmes (CARCDSF) v E... D...#Request for a preliminary ruling from the Tribunal Judiciaire de Metz.#Case C-401/23.

February 28, 2025 0 Comments

CELEX:62022CJ0203: Judgment of the Court (First Chamber) of 27 February 2025.#CK v Dun & Bradstreet Austria GmbH and Magistrat der Stadt Wien.#Reference for a preliminary ruling – Protection of personal data – Regulation (EU) 2016/679 – Paragraph 15(1)(h) – Automated decision-making, including profiling – Scoring – Assessment of the creditworthiness of a natural person – Access to meaningful information about the logic involved in profiling – Verification of the accuracy of the information provided – Directive (EU) 2016/943 – Point 1 of Article 2 – Trade secret – Personal data of third parties.#Case C-203/22.

February 28, 2025 0 Comments

CELEX:62024CJ0220: Judgment of the Court (Ninth Chamber) of 27 February 2025.#Regia Autonomă Aeroportul Internaţional „Avram Iancu” Cluj v Consiliul Concurenţei.#Reference for a preliminary ruling – Air transport – Directive 96/67/EC – Access to the groundhandling market at EU airports – Article 1 – Scope – Airports whose annual traffic is less than two million passenger movements – Refusal of access to airport infrastructure at such an airport – Article 6 – Groundhandling for third parties – Applicability of the competition rules – Article 102 TFEU.#Case C-220/24.

February 28, 2025 0 Comments

CELEX:62023CJ0753: Judgment of the Court (Tenth Chamber) of 27 February 2025.#A. N. v Ministerstvo vnitra.#Reference for a preliminary ruling – Area of freedom, security and justice – Temporary protection in the event of a mass influx of displaced persons – Directive 2001/55/EC – Articles 8 and 11 – Implementing Decision (EU) 2022/382 – Successive applications for a residence permit for the purposes of temporary protection in several Member States – Examination of the subsequent application – Right to an effective remedy.#Case C-753/23.

February 28, 2025 0 Comments

CELEX:62024CJ0016: Judgment of the Court (Eighth Chamber) of 27 February 2025.#Sofiyska gradska prokuratura v YR and Others.#Reference for a preliminary ruling – Second subparagraph of Article 19(1) TEU – Effective judicial protection – National rules on how cases are allocated among the judges of a given court – Allocation of cases by the head of court management – Power of the judge assigned to verify the lawfulness of the allocation.#Case C-16/24.

February 28, 2025 0 Comments

CELEX:62024CJ0223:           Arrêt de la Cour (neuvième chambre) du 27 février 2025.#Oil company "Lukoil" PAO contre Registre de transparence e.a.#Pourvoi – Droit institutionnel – Accord interinstitutionnel sur un registre de transparence obligatoire – Radiation de la requérante du registre de transparence – Notification de la décision par voie électronique – Délai de recours – Caractère tardif du recours.#Affaire C-223/24 P.

This document does not exist in English.
February 28, 2025 0 Comments

CELEX:62023CC0057: Opinion of Advocate General Richard de la Tour delivered on 27 February 2025.###

February 28, 2025 0 Comments
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