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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:62023CA0256: Joined Cases C-256/23 and C-290/23, ECHA: Judgment of the Court (Second Chamber) of 5 September 2024 (requests for a preliminary ruling from the Bayerisches Verwaltungsgericht Regensburg and the Oberverwaltungsgericht des Landes Sachsen-Anhalt – Germany) – European Chemicals Agency v Hallertauer Hopfenveredelungsges. m.b.H (C-256/23), B. GmbH (C-290/23) (Reference for a preliminary ruling – Article 299 TFEU – Regulation (EC) No 1907/2006 – Registration, evaluation, authorisation and restriction of chemicals (REACH) – Article 94(1) – Regulation (EC) No 340/2008 – First subparagraph of Article 11(3) and third subparagraph of Article 13(4) – Fees due to the European Chemicals Agency (ECHA) – Fee for registration of a substance – Reduction granted to small and medium-sized e

October 21, 2024 0 Comments

CELEX:62024TN0450: Case T-450/24: Action brought on 29 August 2024 – EZ v Commission

October 21, 2024 0 Comments

CELEX:62023CB0658: Case C-658/23, Investcapital: Order of the Court (Seventh Chamber) of 3 September 2024 (request for a preliminary ruling from the Judecătoria Sectorului 3 Bucureşti – Romania) – Investcapital Ltd v TK (Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Answer clearly deducible from the case-law of the Court or leaving no room for reasonable doubt – Directive 2008/52/EC – Mediation in civil and commercial matters – National legislation providing for a mandatory information session on mediation – Constitutional case-law invalidating that legislation – Compatibility of that case-law with the directive – Principle of primacy of EU law – Directive 93/13/EEC – Unfair terms in consumer contracts – Possibility for the court to review an unfa

October 21, 2024 0 Comments

CELEX:62024CN0522: Case C-522/24, Ministero della difesa: Request for a preliminary ruling from the Consiglio di Stato (Italy) lodged on 29 July 2024 – BG v Ministero della difesa

October 21, 2024 0 Comments

CELEX:62024TN0462: Case T-462/24: Action brought on 4 September 2024 – SHS v EUIPO (Pure Steel+)

October 21, 2024 0 Comments

CELEX:62024TN0433: Case T-433/24: Action brought on 15 August 2024 – Batchelor v Commission

October 21, 2024 0 Comments

CELEX:62022CA0603: Case C-603/22, M.S. and Others (Procedural rights of a child): Judgment of the Court (Third Chamber) of 5 September 2024 (request for a preliminary ruling from the Sąd Rejonowy w Słupsku – Poland) – Criminal proceedings against M.S., J.W., M.P. (Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive (EU) 2016/800 – Procedural safeguards for children who are suspects or accused persons in criminal proceedings – Scope – Article 2(3) – Persons who were children on the date on which criminal proceedings were initiated against them but who reach the age of 18 years during the proceedings – Article 4 – Right to information – Article 6 – Right of access to a lawyer – Article 18 – Right to legal aid – Article 19 – Remedies – Admissibility of ev

October 21, 2024 0 Comments

CELEX:62024TB0194: Case T-194/24: Order of the General Court of 20 August 2024 – Oberlin v Commission (Access to documents – Regulation (EC) No 1049/2001 – Information provided by the EU to the International Court of Justice in the case Ukraine v. Russia – Implied refusal of access – Express decision adopted after the action was brought – No need to adjudicate)

October 21, 2024 0 Comments

CELEX:62024CN0554: C-554/24 P: Appeal brought on 14 August 2024 by the Republic of Poland against the order of the General Court (Second Chamber, Extended Composition) delivered on 29 May 2024 in Joined Cases T-200/22 and T-314/22 Republic of Poland v Commission

October 21, 2024 0 Comments

CELEX:62022TA0599: Case T-599/22: Judgment of the General Court of 4 September 2024 – Hypo Vorarlberg Bank v SRB (2017 ex ante contributions) (Economic and monetary union – Banking union – Single Resolution Mechanism for credit institutions and certain investment firms (SRM) – Single Resolution Fund (SRF) – Decision of the SRB on the calculation of the ex ante contributions for the 2017 contribution period – Determination of the annual target level of the SRF – Obligation to state reasons – Article 291(2) TFEU – Article 70(7) of Regulation (EU) No 806/2014 – Implementing Regulation (EU) 2015/81 – Implementing powers conferred on the Council – Duly justified specific cases – Scope of the implementing powers – Limitation of the temporal effects of the judgment)

October 21, 2024 0 Comments

CELEX:62023CA0344: Case C-344/23, BIOR: Judgment of the Court (Sixth Chamber) of 5 September 2024 (request for a preliminary ruling from the Augstākā tiesa (Senāts) – Latvia) – Pārtikas drošības, dzīvnieku veselības un vides zinātniskais institūts BIOR v Valsts ieņēmumu dienests (Reference for a preliminary ruling – Customs union – Common Customs Tariff – Regulation (EC) No 1186/2009 – Relief from import duties – Article 46 – Tags intended for the marking of fish – Concept of scientific instrument or apparatus – Tariff classification – Combined Nomenclature – Subheadings 39269092 and 39269097)

October 21, 2024 0 Comments

CELEX:62022CA0494: Case C-494/22 P: Judgment of the Court (Third Chamber) of 5 September 2024 – European Commission v Czech Republic, Kingdom of Belgium, Republic of Poland (Appeal – Own resources of the European Union – Financial liability of a Member State – Payment to the European Commission of amounts corresponding to a loss of own resources – Action based on unjust enrichment of the European Union – Obligations of the Member States with regard to own resources – Establishment of the amounts of own resources – Entry of amounts not recovered in the B account – Time limits – Exemption from making available amounts corresponding to established entitlements declared irrecoverable – Conditions)

October 21, 2024 0 Comments

CELEX:62023CA0224: Case C-224/23 P: Judgment of the Court (Second Chamber) of 5 September 2024 – Penya Barça Lyon: Plus que des supporters (PBL), Issam Abdelmouine v European Commission (Appeal – State aid – Complaint concerning State aid that enabled a football club to hire a player previously employed by another club – Complaint lodged by one of the socios of the latter club, set up as a not-for-profit association – European Commission decision finding that no interested party entitled to lodge a complaint is present – Regulation (EU) 2015/1589 – Article 1(h) – Notions of interested party and person whose interests might be affected by the granting of aid)

October 21, 2024 0 Comments

CELEX:62022CA0775: Joined Cases C-775/22, C-779/22 and C-794/22, Banco Santander (Resolution of Banco Popular II): Judgment of the Court (First Chamber) of 5 September 2024 (requests for a preliminary ruling from the Tribunal Supremo – Spain) – M.S.G. and Others v Banco Santander SA (Reference for a preliminary ruling – Directive 2014/59/EU – Resolution of credit institutions and investment firms – General principles – Article 34(1)(a) and (b) – Bail-in – Write down of capital instruments – Conversion of subordinated obligations into shares and mandatory transfer for no consideration – Effects – Article 38(13) – Article 53(1) and (3) – Article 60(2), first subparagraph, points (b) and (c) – Articles 73 to 75 – Protection of the rights of shareholders and creditors – Purchase of capital ins

October 21, 2024 0 Comments

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
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