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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:62023TA0370: Case T-370/23: Judgment of the General Court of 4 September 2024 – Al-Assad v Council (Common foreign and security policy – Restrictive measures adopted against Syria – Freezing of funds and economic resources – List of persons, entities and bodies subject to the freezing of funds and economic resources – Inclusion of the applicant’s name on the list – Family membership criterion – Plea of illegality – Requirement that any limitation must be provided for by law – Error of assessment – Right to property)

October 21, 2024 0 Comments

CELEX:62024CN0488: Case C-488/24, Kigas: Request for a preliminary ruling from the Lietuvos Aukščiausiasis Teismas (Lithuania) lodged on 11 July 2024 – D.V. v Kigas MB

October 21, 2024 0 Comments

CELEX:62024CN0473: Case C-473/24, Speyer & Grund: Request for a preliminary ruling from the Bundesgerichtshof (Germany) lodged on 4 July 2024 – Speyer & Grund GmbH & Co. KG v Werner & Mertz GmbH

October 21, 2024 0 Comments

CELEX:32022R2474R(06):           Berichtigung der Verordnung (EU) 2022/2474 des Rates vom 16. Dezember 2022 zur Änderung der Verordnung (EU) Nr. 833/2014 über restriktive Maßnahmen angesichts der Handlungen Russlands, die die Lage in der Ukraine destabilisieren (ABl. L 322I vom 16.12.2022)

The corrigendum does not concern the English version.
October 21, 2024 0 Comments

CELEX:62022TO0729:           Ordonnance du Tribunal (neuvième chambre) du 17 octobre 2024.#Complejo Agrícola Las Lomas, SL contre Commission européenne.#Recours en annulation – Agriculture – Plan stratégique relevant de la politique agricole commune (PAC) – Règlement (UE) 2021/2115 – Règles régissant l’aide aux plans stratégiques établis par les États membres dans le cadre de la PAC – Approbation de la Commission – Procédure administrative composite ou complexe – Compétence du Tribunal – Recevabilité – Respect du délai de recours – Prise de connaissance de l’acte attaqué – Qualité pour agir.#Affaire T-729/22.

This document does not exist in English.
October 19, 2024 0 Comments

UPRS Sodba III U 54/2020-29

Zakonska ureditev zastaralnih rokov v ZDavP-2 je jasna. ZDavP-2 začetek teka zastaralnega roka za odmero davčne obveznosti v prvem odstavku 125. člena opredeljuje drugače od začetka zastaralnega roka za izterjavo v tretjem odstavku istega člena, skladno s tem pa ločeno ureja tudi pretrganje teka zastaranja pravice do odmere in pravice do izterjave davčne obveznosti v prvem in drugem odstavku 126. člena ZDavP-2. Besedo "prvič" v šestem odstavku 126. člena ZDavP-2 je tako po presoji sodišča treba razumeti v kontekstu pretrganja zastaranja oziroma določbe četrtega odstavka 126. člena ZDavP-2, po kateri po pretrganju začne zastaranje (bodisi odmere ali pa izterjave) znova teči in se čas, ki je pretekel pred pretrganjem, ne šteje v zastaralni rok, ki ga določa ta zakon. V šestem odstavku 126. člena ZDavP-2 je torej določen absolutni zastaralni rok desetih let, po preteku katerega davčne obveznosti ni več mogoče odmeriti ali pa izterjati, šteto od dneva, ko je...
October 18, 2024 0 Comments

UPRS Sodba I U 770/2020-31

Glede na jasno določbo tretje alineje tretjega odstavka 11. člena ZČmIS potrdilo A1 razveljavi ZZZS na podlagi obvestila IRSD, da je bilo v postopku iz 10. člena ZČmIS ugotovljeno, da delodajalec oziroma samozaposlena oseba dejansko običajno ne opravlja dejavnosti v Republiki Sloveniji. V primeru, da je razlog za razveljavitev potrdila A1 ugotovtiev, da delodajalec oziroma samozaposlena oseba dejansko običajno ne opravlja dejavnosti v Republiki Sloveniji, je treba torej to ugotoviti po postopku, opredeljenem v 10. členu ZČmIS. Iz izpodbijane odločbe je razvidno, da toženec posebnega ugotovitvenega postopka ni vodil. To je glede na stališče toženca, da tega niti ni bil dolžan voditi, ker naj bi obvestilo RSVZ dokazovalo pogoje za izdajo odločbe sicer logično, ampak, kot že navedeno, ni pravilno. Tožniku je tako odvzeta možnost, da bi v postopku dokazal, da zahteva belgijskega organa ni bila utemeljena, da ni bila podprta z dokazi in da so bili izpolnjeni...
October 18, 2024 0 Comments

UPRS Sodba I U 570/2021-30

Ni mogoče slediti stališču tožnika, da se statusno preoblikovanje gospodarske družbe ne upošteva kot pridobitev deleža. Pravilnost tega stališča sledi tudi iz spremembe ZDoh-2AA, s katero je izrecno določeno, kateri datum se ob nominalnem povečanju kapitala upošteva kot čas pridobitve. Po presoji sodišča zato ni razloga, da bi se v konkretnem primeru statusno preoblikovanje gospodarske družbe oziroma povečanje kapitala iz sredstev družbe, ki je bilo opravljeno ob statusnem preoblikovanju, ne upoštevalo kot čas pridobitve (povečanega) deleža tožnika v d.o.o. in s tem kapitala, ki je predmet prodaje. Jezikovna interpretacija zakonskih določb pri tem zadostuje
October 18, 2024 0 Comments

CELEX:62023CC0386: Opinion of Advocate General Rantos delivered on 17 October 2024.###

October 18, 2024 0 Comments

CELEX:62023CC0453: Opinion of Advocate General Kokott delivered on 17 October 2024.###

October 18, 2024 0 Comments

CELEX:62023CC0452: Opinion of Advocate General Campos Sánchez-Bordona delivered on 17 October 2024.###

October 18, 2024 0 Comments

CELEX:62023CJ0349: Judgment of the Court (Second Chamber) of 17 October 2024.#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.#Case C-349/23.

October 18, 2024 0 Comments

CELEX:62023CJ0304: Judgment of the Court (Tenth Chamber) of 17 October 2024.#European Commission v Republic of Malta.#Failure of a Member State to fulfil obligations – Article 258 TFEU – Directive 91/271/EEC – Urban waste water treatment – Collecting systems for urban waste water in certain agglomerations – Article 4 – Secondary or equivalent treatment of urban waste water – Article 5 – Sensitive areas – More stringent treatment – Article 10 – Sufficient performance – Article 15 – Monitoring of the conformity of discharges with the requirements of Annex I.B – Control procedures laid down in Annex I.D – Maximum permitted number of samples which fail to conform.#Case C-304/23.

October 18, 2024 0 Comments

CELEX:62023CJ0105:           Arrêt de la Cour (dixième chambre) du 17 octobre 2024.#Firearms United Network e.a. contre Commission européenne.#Pourvoi – Règlement (CE) no 1907/2006 (règlement REACH) – Enregistrement, évaluation et autorisation des substances chimiques, ainsi que restrictions applicables à ces substances – Annexe XVII – Mise à jour – Règlement (UE) 2021/57 – Plomb – Utilisation en zones humides de la grenaille de chasse contenant une concentration en plomb supérieure à 1 % en poids.#Affaire C-105/23 P.

This document does not exist in English.
October 18, 2024 0 Comments

CELEX:62023CJ0156: Judgment of the Court (Third Chamber) of 17 October 2024.#K and Others v Staatssecretaris van Justitie en Veiligheid.#Reference for a preliminary ruling – Area of freedom, security and justice – Immigration policy – Return of third-country nationals staying illegally in a Member State – Directive 2008/115/EC – Article 5 – Principle of non-refoulement – Enforcement of a return decision adopted in the context of a procedure for international protection, as a result of the illegal stay of the third-country national concerned arising from the rejection of an application for a residence permit provided for by national law – Obligation for the administrative authority to assess whether the enforcement of such a decision complies with the principle of non-refoulement – Article

October 18, 2024 0 Comments

CELEX:62023CJ0060: Judgment of the Court (Fifth Chamber) of 17 October 2024.#Skatteverket v Digital Charging Solutions GmbH.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 14 and 15 – Electric vehicle charging – Charging using devices provided by a company and allowing access to a network of charging points operated by different operators – Classification of the transaction for VAT purposes – ‘Supply of goods’ – Transfer made under commission contracts.#Case C-60/23.

October 18, 2024 0 Comments

CELEX:62023CJ0322: Judgment of the Court (Seventh Chamber) of 17 October 2024.#ED v Ministero dell’Istruzione e del Merito and Istituto nazionale della previdenza sociale (INPS).#Reference for a preliminary ruling – Social policy – Directive 1999/70/EC – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clause 4 – Public sector – Teachers – Employment of fixed-term workers as career civil servants through recruitment based on qualifications – Determination of the period of service deemed accrued – Account taken only in part of periods of service completed under fixed-term contracts – Subsequent reinstatement of the period of service not taken into account – No effect on the assessment of the existence of discrimination.#Case C-322/23.

October 18, 2024 0 Comments

CELEX:62023CJ0016: Judgment of the Court (First Chamber) of 17 October 2024.#FA.RO. di YK & C. Sas v Agenzia delle Dogane e dei Monopoli.#Reference for a preliminary ruling – Services in the internal market – Directive 2006/123/EC – Authorisation scheme – Article 10 – Conditions for the granting of authorisation – Sale of tobacco products – National legislation making the grant of authorisation to establish a point of sale for tobacco products subject to compliance with conditions – Conditions relating to distance and population – Protection of public health against smoking.#Case C-16/23.

October 18, 2024 0 Comments

CELEX:62023CJ0112: Judgment of the Court (Seventh Chamber) of 17 October 2024.#PT Pelita Agung Agrindustri and PT Permata Hijau Palm Oleo v European Commission.#Appeal – Subsidies – Imports of biodiesel originating in Indonesia – Implementing Regulation (EU) 2019/2092 – Definitive countervailing duty – Regulation (EU) 2016/1037 – Article 7 – Calculation of the amount of benefit – Article 8(1) and (2) – Price undercutting – Price pressure.#Case C-112/23 P.

October 18, 2024 0 Comments

CELEX:62023CJ0461: Judgment of the Court (Seventh Chamber) of 17 October 2024.#Umweltforum Osnabrücker Land e. V. v Landkreis Osnabrück.#Reference for a preliminary ruling – Environment – Directive 2001/42/EC – Assessment of the effects of certain plans and programmes on the environment – Article 3(2)(b) – Directive 92/43/EEC – Article 6(3) – Acts for which an assessment is required – National legislative act designating a site as a special area of conservation – List of human activities prohibited on that site, with certain exceptions.#Case C-461/23.

October 18, 2024 0 Comments
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