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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:62022CJ0536_SUM: Judgment of the Court (Fifth Chamber) of 14 March 2024.#MW and CY v VR Bank Ravensburg-Weingarten eG.#Reference for a preliminary ruling – Consumer protection – Directive 2014/17/EU – Article 25(3) – Credit agreements for consumers relating to residential immovable property – Early repayment – Compensation of the creditor – Loss of profit of the creditor – Method of calculating loss of profit.#Case C-536/22.

February 19, 2025 0 Comments

CELEX:62022CJ0694_SUM: Judgment of the Court (Seventh Chamber) of 22 February 2024.#European Commission v Republic of Malta.#Failure of a Member State to fulfil obligations – Article 110 TFEU – Annual circulation tax – Higher taxation of imported second-hand vehicles than of similar vehicles already on the domestic market.#Case C-694/22.

February 19, 2025 0 Comments

CELEX:62022CJ0059_SUM: Judgment of the Court (Sixth Chamber) of 22 February 2024.#MP and Others v Consejería de Presidencia, Justicia e Interior de la Comunidad de Madrid and Others.#Requests for a preliminary ruling from the Tribunal Superior de Justicia de Madrid.#Reference for a preliminary ruling – Social policy – Directive 1999/70/EC – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Fixed-term employment contracts in the public sector – Staff having non-permanent contracts of indefinite duration – Clauses 2 and 3 – Scope – Concept of ‘fixed-term worker’ – Clause 5 – Measures to prevent and penalise the abuse of successive fixed-term employment contracts or relationships – Equivalent legal measures.#Joined Cases C-59/22, C-110/22 and C-159/22.

February 19, 2025 0 Comments

CELEX:62023CJ0006_SUM: Judgment of the Court (Eighth Chamber) of 11 April 2024.#X v Agrárminiszter.#Request for a preliminary ruling from the Kúria.#Reference for a preliminary ruling – Agriculture – Common agricultural policy (CAP) – European Agricultural Fund for Rural Development (EAFRD) – Applicability ratione materiae – Applicability ratione temporis – Regulation (EC) No 1698/2005 – Article 22 – Support for the setting up of young farmers – Article 71 – Eligibility – Conditions for granting – Legislation of a Member State laying down the obligation to work continuously as a farmer, as a main activity and as a sole trader – Additional eligibility conditions – Regulation (EU) No 1306/2013 – Article 63 – Delegated Regulation (EU) No 640/2014 – Article 35 – Eligibility criterion – Commitm

February 19, 2025 0 Comments

CELEX:62022CJ0656_SUM: Judgment of the Court (Eighth Chamber) of 18 January 2024.#Askos Properties EOOD v Zamestnik izpalnitelen direktor na Darzhaven fond 'Zemedelie'.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Agriculture – Common agricultural policy (CAP) – European Agricultural Fund for Rural Development (EAFRD) – Rural development support measures – Regulation (EC) No 1974/2006 – Lease or letting agreement – Lease agreement concluded between a municipal authority and an aid beneficiary – Commitments over five years – Termination of the lease agreement further to a legislative amendment – Obligation to reimburse the aid received in part or in full – Not possible to adapt those commitments to a new situation for the holdi

February 19, 2025 0 Comments

CELEX:62023CJ0411_SUM: Judgment of the Court (Eighth Chamber) of 13 June 2024.#D. SA v P. SA.#Request for a preliminary ruling from the Sąd Okręgowy w Warszawie.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Article 5(3) – Compensation for passengers in the event of long delay or cancellation of flights – Exemption from the obligation to pay compensation – Extraordinary circumstances – Reasonable preventive measures – Technical failures caused by a hidden design defect – Design defect affecting an aircraft engine – Obligation of the air carrier to have back-up aircraft.#Case C-411/23.

February 19, 2025 0 Comments

CELEX:62022CJ0671_SUM: Judgment of the Court (Seventh Chamber) of 21 March 2024.#T GmbH v Bezirkshautpmannschaft Spittal an der Drau.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Environment – EU action in the field of water policy – Directive 2000/60/EC – Environmental objectives relating to surface water – Prevention of deterioration of the status of all bodies of surface water – Point 1.2.2 of Annex V – Definitions for ‘high’, ‘good’ and ‘moderate’ ecological status in lakes – Criteria for assessing the biological quality element ‘fish fauna’.#Case C-671/22.

February 19, 2025 0 Comments

CELEX:62022CJ0234_SUM: Judgment of the Court (Fourth Chamber) of 7 March 2024.#Roheline Kogukond MTÜ and Others v Keskkonnaagentuur.#Request for a preliminary ruling from the Tallinna Halduskohus.#Reference for a preliminary ruling – Environment – Aarhus Convention – Directive 2003/4/EC – Right of access to environmental information – Exceptions – Data relating to the location of permanent sample plots used to draw up a forest inventory.#Case C-234/22.

February 19, 2025 0 Comments

CELEX:62023CJ0089_SUM: Judgment of the Court (Seventh Chamber) of 18 April 2024.#Companhia União de Crédito Popular SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Scope – Economic activity – Supply of services – Article 135 – Exemptions for other activities – Granting of credit – Sale by auction of pledged goods – Single supply – Distinct and independent supplies – Ancillary or principal supplies.#Case C-89/23.

February 19, 2025 0 Comments

CELEX:62022CJ0438_SUM: Judgment of the Court (Second Chamber) of 25 January 2024.#Em akaunt BG ЕООD v Zastrahovatelno aktsionerno druzhestvo Armeets AD.#Request for a preliminary ruling from the Sofiyski rayonen sad.#Reference for a preliminary ruling – Competition – Agreements, decisions and concerted practices – Article 101 TFEU – Setting of minimum fee amounts by a lawyers’ professional organisation – Decision by an association of undertakings – Court prohibited from ordering reimbursement of fees in an amount less than those minimum amounts – Restriction of competition – Justifications – Legitimate objectives – Quality of the services provided by the lawyers – Implementation of the judgment of 23 November 2017, CHEZ Elektro Bulgaria and FrontEx International (C‑427/16 and C‑428/16, EU:

February 19, 2025 0 Comments

CELEX:62023CJ0007_SUM: Judgment of the Court (Seventh Chamber) of 21 March 2024.#Marvesa Rotterdam NV v Federaal Agentschap voor de veiligheid van de voedselketen (FAVV).#Reference for a preliminary ruling – Agriculture – Approximation of health legislation – Animal health policy – Veterinary checks – Products of animal origin imported from China – Import ban – Decision 2002/994/EC – Exemption for certain products – Part I of the annex – Fishery products – Definition – Fish oil – Products intended for animal feed – Validity.#Case C-7/23.

February 19, 2025 0 Comments

CELEX:62022CJ0576_SUM: Judgment of the Court (Sixth Chamber) of 14 March 2024.#European Commission v Kingdom of Spain.#Failure of a Member State to fulfil obligations – Directive 91/676/EEC – Article 3(4) – Article 5(4) – Annex II(A)(2) and (5) – Annex II(B)(9) – Annex III(1)(2) and (3) and Annex III(2) – Article 5(5) – Protection of waters against pollution caused by nitrates from agricultural sources – Review of the list of nitrate vulnerable zones – Mandatory measures provided for in action programmes – Additional or reinforced measures.#Case C-576/22.

February 19, 2025 0 Comments

CELEX:62022CJ0661_SUM: Judgment of the Court (Fifth Chamber) of 22 February 2024.#'ABC Projektai' UAB v Lietuvos bankas.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling – Payment services in the internal market – Directive (EU) 2015/2366 – Article 4(3) and (5) – Payment service or payment transaction – Directive 2009/110/EC – Article 2(2) – Issuance of electronic money – Holding of customer funds by a payment institution without a specific payment order – Classification.#Case C-661/22.

February 19, 2025 0 Comments

Kratka vprašanja in odgovori Evidenca obračunanega DDV in evidenca odbitka DDV

February 19, 2025 0 Comments

CELEX:32025R0345: Council Implementing Regulation (EU) 2025/345 of 18 February 2025 implementing Regulation (EU) 2020/1998 concerning restrictive measures against serious human rights violations and abuses

February 19, 2025 0 Comments

CELEX:32025D0338: Council Decision (CFSP) 2025/338 of 18 February 2025 amending Decision (CFSP) 2022/266 concerning restrictive measures in response to the illegal recognition, occupation or annexation by the Russian Federation of certain non-government controlled areas of Ukraine

February 19, 2025 0 Comments

CELEX:32025D0336: Council Decision (CFSP) 2025/336 of 18 February 2025 amending Decision (CFSP) 2016/1693 concerning restrictive measures against ISIL (Da’esh) and Al-Qaeda and persons, groups, undertakings and entities associated with them

February 19, 2025 0 Comments

CELEX:32025D0344: Council Decision (CFSP) 2025/344 of 18 February 2025 amending Decision (CFSP) 2024/3097 in support of the comprehensive programme on supporting efforts to prevent and combat illicit trafficking of Small Arms and Light Weapons and Conventional Ammunition in South-Eastern Europe

February 19, 2025 0 Comments

CELEX:32025D0346: Council Decision (CFSP) 2025/346 of 18 February 2025 amending Decision (CFSP) 2020/1999 concerning restrictive measures against serious human rights violations and abuses

February 19, 2025 0 Comments

UPRS Sodba II U 18/2022-12

Za postopek davčne izvršbe je bistvena izvršljivost izvršilnega naslova. Če je izvršilni naslov izvršljiv, obveznost pa neporavnana, ni ovire za to, da davčni organ z namenom izterjave neplačanih obveznosti izda sklep o davčni izvršbi in s tem začne postopek davčne izvršbe zoper dolžnika. Glede na to, da z izvršilnim naslovom tožniku naložena terjatev globe ni bila poravnana v roku, je predlagatelj izvršbe potrdil izvršljivost izvršilnega naslova in organu prve stopnje podal predlog za izterjavo, ta pa je na podlagi tako prejetega predloga ravnal pravilno, ko je izdal izpodbijani sklep o davčni izvršbi.
February 18, 2025 0 Comments
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