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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:32024B2907: Definitive Adoption (EU, Euratom) 2024/2907 of amending budget No 3 of the European Union for the financial year 2024

December 10, 2024 0 Comments

Pipetne konice

Pipetne konice iz prosojne polipropilenske plastične mase, ki jih je mogoče namestiti v aparate za pipetiranje in v avtomatske dozirne sisteme, se uvrščajo pod oznako KN 3926 90 97 kot drugi izdelki iz plastičnih mas, kot to določa Izvedbena uredba Komisije (EU) 2024/3020, ki velja od 26. 12. 2024.

Na spletni strani FURS je objavljen seznam vseh uredb o uvrstitvi določenega blaga v kombinirano nomenklaturo, ki jih v spornih primerih sprejme Evropska komisija in so zavezujoče v vseh državah članicah EU.

December 9, 2024 0 Comments

Pipetne konice

Pipetne konice iz prosojne polipropilenske plastične mase, ki jih je mogoče namestiti v aparate za pipetiranje in v avtomatske dozirne sisteme, se uvrščajo pod oznako KN 3926 90 97 kot drugi izdelki iz plastičnih mas, kot to določa Izvedbena uredba Komisije (EU) 2024/3020, ki velja od 26. 12. 2024.

Na spletni strani FURS je objavljen seznam vseh uredb o uvrstitvi določenega blaga v kombinirano nomenklaturo, ki jih v spornih primerih sprejme Evropska komisija in so zavezujoče v vseh državah članicah EU.

December 9, 2024 0 Comments

CELEX:62023CO0075_INF: Order of the Court (Ninth Chamber) of 9 January 2024.#Criminal proceedings against M.A.sr and Others.#Request for a preliminary ruling from the Curtea de Apel Braşov.#Case C-75/23.

December 9, 2024 0 Comments

CELEX:62023CO0373_INF: Order of the Court (Eighth Chamber) of 28 November 2023.#L.T.L v Apelativen sad - Sofia.#Request for a preliminary ruling from the Rayonen sad Montana.#Case C-373/23.

December 9, 2024 0 Comments

Pojasnjevalne opombe kombinirane nomenklature EU (konstrukcijske igrače)

Pojasnjevalne opombe KN k tarifnim podštevilkam 9503 00 35 in 9503 00 39 za komplete konstrukcij in konstrukcijske igrače se nadomestijo z novim besedilom, kot je določeno v spremembi Pojasnjevalnih opomb KN (UL EU C/2024/7397).

Spremembe pojasnjevalnih opomb KN so objavljene na spletni strani FURS.

December 9, 2024 0 Comments

Pojasnjevalne opombe kombinirane nomenklature EU (konstrukcijske igrače)

Pojasnjevalne opombe KN k tarifnim podštevilkam 9503 00 35 in 9503 00 39 za komplete konstrukcij in konstrukcijske igrače se nadomestijo z novim besedilom, kot je določeno v spremembi Pojasnjevalnih opomb KN (UL EU C/2024/7397).

Spremembe pojasnjevalnih opomb KN so objavljene na spletni strani FURS.

December 9, 2024 0 Comments

Pojasnjevalne opombe kombinirane nomenklature EU (konstrukcijske igrače)

Pojasnjevalne opombe KN k tarifnim podštevilkam 9503 00 35 in 9503 00 39 za komplete konstrukcij in konstrukcijske igrače se nadomestijo z novim besedilom, kot je določeno v spremembi Pojasnjevalnih opomb KN (UL EU C/2024/7397).

Spremembe pojasnjevalnih opomb KN so objavljene na spletni strani FURS.

December 9, 2024 0 Comments

Finančna uprava je pridobila podatke o dohodkih, doseženih s poslovanjem preko platforme OnlyFans

December 9, 2024 0 Comments

CELEX:62024TN0421R(01): Corrigendum to the notice in the Official Journal in respect of Case T-421/24: Action brought on 12 August 2024 – UU v Court of Justice of the European Union (OJ C, C/2024/5837, 7.10.2024)

December 9, 2024 0 Comments

CELEX:62023TA0194: Case T-194/23: Judgment of the General Court of 16 October 2024 – Fractal Analytics v EUIPO – Fractalia Remote Systems (FRACTALIA) (EU trade mark – Revocation proceedings – EU figurative mark FRACTALIA – Genuine use of the trade mark – Article 18(1) and (2) and Article 58(1)(a) and (2) of Regulation (EU) 2017/1001 – Evidence submitted for the first time before the Board of Appeal – Article 27(4) of Delegated Regulation (EU) 2018/625 – Nature of use – Assessment of the evidence – Comparison between the subcategories of services used and the specification of the services covered by the trade mark)

December 9, 2024 0 Comments

CELEX:62023TA0508: Case T-508/23: Judgment of the General Court of 16 October 2024 – Medspa v EUIPO – Hic (ALDO COPPOLA AMO) (EU trade mark – Opposition proceedings – Application for EU word mark ALDO COPPOLA AMO – Earlier national word marks and earlier international registration of word mark MIAMO – Earlier national figurative mark and earlier international registration of figurative mark MIAMO Healthy Skin System – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001)

December 9, 2024 0 Comments

CELEX:62023TA0211: Case T-211/23: Judgment of the General Court of 16 October 2024 – Fractal Analytics v EUIPO – Fractalia Remote Systems (FRACTALIA Remote Systems) (EU trade mark – Revocation proceedings – EU figurative mark FRACTALIA Remote Systems – Genuine use of the mark – Article 18(1) and (2) and Article 58(1)(a) and (2) of Regulation (EU) 2017/1001 – Evidence submitted for the first time before the Board of Appeal – Article 27(4) of Delegated Regulation (EU) 2018/625 – Nature of use – Assessment of evidence – Comparison of the subcategories of services used and the specification of the services covered by the mark)

December 9, 2024 0 Comments

CELEX:62023TA0506: Case T-506/23: Judgment of the General Court of 16 October 2024 – Freistaat Bayern v EUIPO – Bundesverband Souvenir Geschenke Ehrenpreise (Neuschwanstein) (EU trade mark – Invalidity proceedings – EU word mark Neuschwanstein – Earlier business names Neuschwanstein and Schloss Neuschwanstein – Relative ground for invalidity – Article 8(4) and Article 53(1)(c) of Regulation (EC) No 207/2009 (now Article 8(4) and Article 60(1)(c) of Regulation (EU) 2017/1001))

December 9, 2024 0 Comments

CELEX:62023CA0349: Case C-349/23, Zetschek: Judgment of the Court (Second Chamber) of 17 October 2024 (request for a preliminary ruling from the Verwaltungsgericht Karlsruhe – Germany) – HB v Bundesrepublik Deutschland (Reference for a preliminary ruling – Social policy – Equal treatment in employment and occupation – Directive 2000/78/EC – Article 2(2)(a) – Prohibition of discrimination on grounds of age – Mandatory retirement age – National legislation precluding any postponement of the retirement of federal judges – Possibility for federal civil servants and Land judges to request the postponement of retirement – Difference in treatment on grounds of membership of a socio-professional category or place of work)

December 9, 2024 0 Comments

CELEX:62023CA0408: Case C-408/23, Anwaltsnotarin: Judgment of the Court (Seventh Chamber) of 17 October 2024 (request for a preliminary ruling from the Oberlandesgericht Köln – Germany) – Rechtsanwältin und Notarin v Präsidentin des Oberlandesgerichts Hamm (Reference for a preliminary ruling – Social policy – Equal treatment in employment and occupation – Article 21 of the Charter of Fundamental Rights of the European Union – Directive 2000/78/EC – Article 2(2)(a) and Article 6(1) – Prohibition of discrimination on grounds of age – Upper age limit of 60 years for first appointment to the position of lawyer commissioned as notary – Vacant positions due to a lack of younger candidates – Justification – Appropriateness and necessity)

December 9, 2024 0 Comments

CELEX:62024TN0476: Case T-476/24: Action brought on 12 September 2024 – Manders v Parliament

December 9, 2024 0 Comments

CELEX:62024CN0612: Case C-612/24 P: Appeal brought on 20 September 2024 by Vladimir Rashevsky against the judgment of the General Court (First Chamber) delivered on 10 July 2024 in Cases T-309/22 and T-739/22, Rashevsky v Council

December 9, 2024 0 Comments

CELEX:62023TB1056: Case T-1056/23: Order of the General Court of 15 October 2024 – Pilatus Bank v ECB (Action for damages – Non-contractual liability – Economic and monetary policy – Prudential supervision of credit institutions – Specific supervisory tasks conferred on the ECB – Decision to withdraw the authorisation of the credit institution – Representation of a party – Authority to act granted to the lawyer – Representative not lawfully provided with authority to act – Failure to comply with procedural requirements – Article 76(d) of the Rules of Procedure – Manifest inadmissibility)

December 9, 2024 0 Comments

CELEX:62023CA0144: Case C-144/23, KUBERA: Judgment of the Court (Grand Chamber) of 15 October 2024 (request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije – Slovenia) – KUBERA, trgovanje s hrano in pijačo, d.o.o. v Republika Slovenija (Reference for a preliminary ruling – Article 267 TFEU – Scope of the obligation on national courts or tribunals of last instance to make a reference for a preliminary ruling – Proceedings relating to the grant of leave to appeal on a point of law to the supreme court of a Member State – Request by the party seeking leave to appeal on a point of law that a question concerning the interpretation of EU law be referred to the Court of Justice – National legislation under which leave to appeal on a point of law is to be granted if the appea

December 9, 2024 0 Comments
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