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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:62022TJ0589_INF: Judgment of the General Court (Second Chamber, Extended Composition) of 2 October 2024.#Silgan Holdings, Inc. and Others v European Commission.#Case T-589/22.

February 21, 2025 0 Comments

CELEX:62024CO0614: Order of the Court (Eighth Chamber) of 13 February 2025.#RS v European Investment Bank.#Appeal – Article 181 of the Rules of Procedure of the Court of Justice – Civil service – Staff member of the European Investment Bank (EIB) – Non-conversion of a fixed-term contract into a contract of indefinite duration – Legitimate expectations – Action for annulment and for damages.#Case C-614/24 P.

February 21, 2025 0 Comments

CELEX:62024CO0262:           Ordonnance de la Cour (sixième chambre) du 12 février 2025.#Pegazus Busz Fuvarozó Kft. contre Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Renvoi préjudiciel – Article 53, paragraphe 2, et article 99 du règlement de procédure de la Cour – Irrecevabilité manifeste – Réponse pouvant être clairement déduite de la jurisprudence – Fiscalité – Système commun de taxe sur la valeur ajoutée (TVA) – Droit à déduction de la TVA payée en amont – Refus – Fraude fiscale – Obligations de l’assujetti – Charge de la preuve – Principes de proportionnalité et de sécurité juridique – Article 47 de la charte des droits fondamentaux de l’Union européenne – Contradiction entre la jurisprudence nationale et le droit de l’Union – Article 267 TFUE – Primauté du droit de l’Uni

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February 21, 2025 0 Comments

CELEX:62024CO0270:           Ordonnance de la Cour (sixième chambre) du 14 février 2025.#Granulines Invest Kft. contre Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Fiscalité – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Articles 167, 168, 178, 220 et 226 – Droit à déduction de la TVA payée en amont – Refus – Fraude – Preuve – Recours à un revendeur dans le but de bénéficier d’un programme de crédit – Article 219 et article 226, point 7 – Mentions devant obligatoirement figurer sur la facture – Date à laquelle la livraison de biens est effectuée – Rectification de la facture.#Affaire C-270/24.

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February 21, 2025 0 Comments

CELEX:62024TO0178:           Ordonnance du Tribunal (troisième chambre) du 11 février 2025.#Corinne Reverbel contre Commission européenne.#Accès aux documents – Règlement (CE) no 1049/2001 – Documents concernant la production de vaccins contre la COVID-19 – Refus implicite d’accès – Décision explicite adoptée après l’introduction du recours – Non-lieu à statuer.#Affaire T-178/24.

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February 21, 2025 0 Comments

Onemogočena oddaja KP-KPD za leto 2024

Sporočamo, da smo možnost oddaje kontrolnih podatkov za dohodnino (KP-KPD) za leto 2024, ki se oddajajo v skladu s pravilniki o dostavi podatkov, za vse vire zaprli dne 20.2.2025.​

February 21, 2025 0 Comments

Onemogočena oddaja KP-KPD za leto 2024

Sporočamo, da smo možnost oddaje kontrolnih podatkov za dohodnino (KP-KPD) za leto 2024, ki se oddajajo v skladu s pravilniki o dostavi podatkov, za vse vire zaprli dne 20.2.2025.​

February 21, 2025 0 Comments

Onemogočena oddaja KP-KPD za leto 2024

Sporočamo, da smo možnost oddaje kontrolnih podatkov za dohodnino (KP-KPD) za leto 2024, ki se oddajajo v skladu s pravilniki o dostavi podatkov, za vse vire zaprli dne 20.2.2025.​

February 21, 2025 0 Comments

CELEX:32025D01336: Council Decision of 18 February 2025 replacing an alternate member of the Advisory Committee on freedom of movement for workers for Cyprus

February 21, 2025 0 Comments

CELEX:32025D01335: Council Decision of 18 February 2025 appointing an alternate member of the Management Board of the European Centre for the Development of Vocational Training (Cedefop) for Slovakia

February 21, 2025 0 Comments

CELEX:62022CJ0395_SUM: Judgment of the Court (Third Chamber) of 30 April 2024.#'Trade Express-L' OOD and 'DEVNIA TSIMENT' AD v Zamestnik-predsedatel na Darzhavna agentsia 'Darzhaven rezerv i voennovremenni zapasi'.#Requests for a preliminary ruling from the Administrativen sad - Varna.#References for a preliminary ruling – Energy – Directive 2009/119/EC – Supply of stocks of crude oil and/or petroleum products – Article 3 – Obligation for Member States to maintain emergency stocks – Article 8 – Economic operators – Regulation (EC) No 1099/2008 – Energy statistics – National legislation making it possible to impose an obligation on an economic operator to build up and maintain emergency stocks of a petroleum product, including where that product is unrelated to the economic activity of that

February 20, 2025 0 Comments

CELEX:62023CJ0241_SUM: Judgment of the Court (Seventh Chamber) of 8 May 2024.#P. sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Warszawie.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 73 – Supply of goods or services – In-kind contribution of property – Taxable amount – Consideration – Shares – Nominal value – Issue value.#Case C-241/23.

February 20, 2025 0 Comments

CELEX:62022CJ0657_SUM: Judgment of the Court (Eighth Chamber) of 25 April 2024.#SC Bitulpetrolium Serv SRL v Administraţia Judeţeană a Finanţelor Publice Prahova – Direcţia Generală Regională a Finanţelor Publice Ploieşti.#Request for a preliminary ruling from the Tribunalul Prahova.#Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Taxation in accordance with the principle of actual use of those products – Annex I – Minimum levels of taxation applicable to energy products provided for by that directive – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) – Chargeable event – Article 63 – Chargeability of VAT – Article 78(1)(a) – Taxable amount – Reintroduction of energy products into the tax warehouse –

February 20, 2025 0 Comments

CELEX:62024CJ0015_SUM: Judgment of the Court (First Chamber) of 14 May 2024.#Criminal proceedings against CH.#Request for a preliminary ruling from the Sofiyski rayonen sad.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive 2013/48/EU – The right of access to a lawyer in criminal proceedings – Article 3(6)(b) – Temporary derogation from the right of access to a lawyer in exceptional circumstances – Article 9 – Waiver of the presence or assistance of a lawyer – Conditions – Article 12(2) – Respect for the rights of the defence and the fairness of the proceedings – Admissibility of evidence – Article 47 of the Charter of Fundamental Rights of the European Union – Written waiver of an illiterate suspect’s right of access to a lawyer – No explanation as

February 20, 2025 0 Comments

CELEX:62022CJ0420_SUM: Judgment of the Court (First Chamber) of 25 April 2024.#NW and PQ v Országos Idegenrendészeti Főigazgatóság and Miniszterelnöki Kabinetirodát vezető miniszter.#Requests for a preliminary ruling from the Szegedi Törvényszék.#References for a preliminary ruling – Citizenship of the European Union – Article 20 TFEU – Union citizen who has never exercised his or her right of freedom of movement – Residence of a family member of that Union citizen – Threat to national security – Statement by a specialist national authority – Statement of reasons – Access to the file.#Joined Cases C-420/22 and C-528/22.

February 20, 2025 0 Comments

CELEX:62023CJ0216_SUM: Judgment of the Court (Ninth Chamber) of 8 May 2024.#Hauser Weinimport GmbH v Freistaat Bayern.#Request for a preliminary ruling from the Bayerischer Verwaltungsgerichtshof.#Reference for a preliminary ruling – Approximation of laws – Agriculture – Definition, description, presentation, labelling and the protection of geographical indications of aromatised wine products – Regulation (EU) No 251/2014 – Article 3(4) – Aromatised wine-product cocktail – Definition – Concepts of ‘alcohol’ and of ‘flavouring foodstuffs’.#Case C-216/23.

February 20, 2025 0 Comments

CELEX:62023CJ0207_SUM: Judgment of the Court (Sixth Chamber) of 25 April 2024.#Finanzamt X v Y KG.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Article 16 – Application of goods forming part of a taxable person’s business assets and their transfer free of charge to another taxable person – Drying of wood and heating of asparagus fields stemming from a cogeneration plant connected to a biogas production facility – Article 74 – Taxable amount – Cost price – Limitation to costs subject to input VAT only.#Case C-207/23.

February 20, 2025 0 Comments

CELEX:62023CJ0036_SUM: Judgment of the Court (Seventh Chamber) of 25 April 2024.#L v Familienkasse Sachsen der Bundesagentur für Arbeit.#Request for a preliminary ruling from the Finanzgericht Bremen.#Reference for a preliminary ruling – Social security – Regulation (EC) No 883/2004 – Family benefits – Article 68 – Rules of priority in the case of overlapping of benefits – Obligation on the institution of the Member State having secondary competence to forward an application for family benefits to the institution of the Member State having primary competence – No application for family benefits in the child’s Member State of residence – Partial recovery of family benefits paid in the Member State of activity as an employed person of one of the parents.#Case C-36/23.

February 20, 2025 0 Comments

CELEX:62022CJ0684_SUM: Judgment of the Court (Fourth Chamber) of 25 April 2024.#S.Ö. and Others v Stadt Duisburg and Others.#Requests for a preliminary ruling from the Verwaltungsgericht Düsseldorf.#Reference for a preliminary ruling – Citizenship of the Union – Article 20 TFEU – Nationality of a Member State and of a third country – Acquisition of the nationality of a third country – Loss of the nationality of a Member State and of citizenship of the Union by operation of law – Possibility of applying to retain the nationality of the Member State prior to acquisition of the nationality of a third country – Individual examination of the consequences of the loss of the nationality of the Member State in the light of EU law – Scope.#Joined Cases C-684/22 to C-686/22.

February 20, 2025 0 Comments

CELEX:62023CJ0020_SUM: Judgment of the Court (Second Chamber) of 8 May 2024.#SF v MV and Others.#Request for a preliminary ruling from the Tribunal da Relação do Porto.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Directive (EU) 2019/1023 – Procedures concerning restructuring, insolvency and discharge of debt – Article 20 – Access to discharge – Article 23 – Derogations – Article 23(4) – Exclusion of specific categories of debt from discharge of debt – National legislation excluding tax and social security debts from the discharge of debt – Duly justified nature of such an exclusion.#Case C-20/23.

February 20, 2025 0 Comments
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