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:62024CB0071: Case C-71/24, Alior Bank: Order of the President of the Court of 13 December 2024 (request for a preliminary ruling from the Sąd Okręgowy w Krakowie – Poland) – Alior Bank S.A. v J.D.

March 3, 2025 0 Comments

CELEX:62024CN0892: Case C-892/24: Action brought on 20 December 2024 – European Commission v United Kingdom of Great Britain and Northern Ireland

March 3, 2025 0 Comments

CELEX:62023CA0578: Case C-578/23, Česká republika – Generální finanční ředitelství: Judgment of the Court (Third Chamber) of 9 January 2025 (request for a preliminary ruling from the Nejvyšší správní soud – Czech Republic) – Česká republika – Generální finanční ředitelství v Úřad pro ochranu hospodářské soutěže (Reference for a preliminary ruling – Public contracts – Directive 2004/18/EC – Article 31(1)(b) – Negotiated procedure without prior publication of a contract notice – Conditions – Technical reasons – Reasons connected with the protection of exclusive rights – Attributable to the contracting authority – Factual and legal circumstances to be taken into consideration)

March 3, 2025 0 Comments

CELEX:62024TB0548: Case T-548/24, Flightright: Order of the General Court (Chamber giving preliminary rulings) of 11 December 2024 (request for a preliminary ruling from the Amtsgericht Königs Wusterhausen – Germany) – Flightright GmbH v easyJet Europe Airline GmbH (Transport – Air transport – Regulation (EC) No 261/2004 – Compensation and assistance to passengers – Long delay of a flight – Article 5(3) – Extraordinary circumstances – Allocation of delayed departure slots due to capacity problems in the airspace – Meteorological conditions)

March 3, 2025 0 Comments

CELEX:32025D0433: Council Decision (EU) 2025/433 of 25 February 2025 on the position to be taken on behalf of the European Union in the 195th session of the World Forum for Harmonization of Vehicle Regulations of the United Nations Economic Commission for Europe

March 3, 2025 0 Comments

CELEX:32025D0435: Council Decision (CFSP) 2025/435 of 28 February 2025 on an assistance measure under the European Peace Facility to support the Armed Forces of Montenegro

March 3, 2025 0 Comments

CELEX:32024L1260R(01):           Berichtigung der Richtlinie (EU) 2024/1260 des Europäischen Parlaments und des Rates vom 24. April 2024 über die Abschöpfung und Einziehung von Vermögenswerten (ABl. L, 2024/1260, 2.5.2024)

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

CELEX:32024R1449R(01)

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

CELEX:32025D0437: Council Decision (CFSP) 2025/437 of 28 February 2025 amending Decision 2014/119/CFSP concerning restrictive measures directed against certain persons, entities and bodies in view of the situation in Ukraine

March 3, 2025 0 Comments

CELEX:32025D0443: Council Decision (CFSP) 2025/443 of 28 February 2025 appointing the European Union Special Representative for the Middle East Peace Process

March 3, 2025 0 Comments

CELEX:32025D0442: Council Decision (CFSP) 2025/442 of 28 February 2025 on Union outreach activities in support of the implementation of the Arms Trade Treaty

March 3, 2025 0 Comments

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
RSS
First162163164165167169170171Last