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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.


 

1. junija 2025 zvišanje trošarine za alkohol in alkoholne pijače

V Uradnem listu RS, št. 35/2025 z dne 13. 5. 2025 je bila objavljena Uredba o določitvi zneska trošarine za alkohol in alkoholne pijače, ki bo začela veljati 1. 6. 2025.

Ta uredba določa višji znesek trošarine za pivo, vmesne pijače in etilni alkohol. Trošarina se od 1. 6. 2025 plačuje v višini: 

  • 12,95 eura za 1 vol.% alkohola za en hektoliter piva; 
  • 141,24 eura za en hektoliter vmesnih pijač in 
  • 1.412,40 eura za 100 vol.% alkohola za en hektoliter etilnega alkohola.
May 14, 2025 0 Comments

1. junija 2025 zvišanje trošarine za alkohol in alkoholne pijače

V Uradnem listu RS, št. 35/2025 z dne 13. 5. 2025 je bila objavljena Uredba o določitvi zneska trošarine za alkohol in alkoholne pijače, ki bo začela veljati 1. 6. 2025.

Ta uredba določa višji znesek trošarine za pivo, vmesne pijače in etilni alkohol. Trošarina se od 1. 6. 2025 plačuje v višini: 

  • 12,95 eura za 1 vol.% alkohola za en hektoliter piva; 
  • 141,24 eura za en hektoliter vmesnih pijač in 
  • 1.412,40 eura za 100 vol.% alkohola za en hektoliter etilnega alkohola.
May 14, 2025 0 Comments

1. junija 2025 zvišanje trošarine za alkohol in alkoholne pijače

V Uradnem listu RS, št. 35/2025 z dne 13. 5. 2025 je bila objavljena Uredba o določitvi zneska trošarine za alkohol in alkoholne pijače, ki bo začela veljati 1. 6. 2025.

Ta uredba določa višji znesek trošarine za pivo, vmesne pijače in etilni alkohol. Trošarina se od 1. 6. 2025 plačuje v višini: 

  • 12,95 eura za 1 vol.% alkohola za en hektoliter piva; 
  • 141,24 eura za en hektoliter vmesnih pijač in 
  • 1.412,40 eura za 100 vol.% alkohola za en hektoliter etilnega alkohola.
May 14, 2025 0 Comments

Pravila o nepreferencialnem poreklu blaga in ukrepi trgovinske politike

May 14, 2025 0 Comments

CELEX:32025D0904: Council Decision (CFSP) 2025/904 of 13 May 2025 amending Decision 2014/145/CFSP concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine

May 14, 2025 0 Comments

CELEX:32025R0903: Council Regulation (EU) 2025/903 of 13 May 2025 amending Regulation (EU) No 269/2014 concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine

May 14, 2025 0 Comments

UPRS Sodba IV U 35/2022-18

V konkretni zadevi se je obseg pravne dobrote spremenil, še preden se je proti tožniku začel postopek osebnega stečaja, in se do končanja stečaja zoper njega ni spreminjal več, zato je tožnik že od pridobitve položaja stečajnega dolžnika vedel, v kakšnem obsegu bo lahko upravičen do pravne dobrote odpusta obveznosti, če bodo za njen izrek sploh izpolnjeni zakonski pogoji. Ker odpust obveznosti nobene od terjatev, ki so predmet izpodbijanega sklepa o izvršbi (terjani so prispevki za socialno varnost za zasebnike) odpust obveznosti ne učinkuje niti za zakonske zamudne obresti od takšnih terjatev.
May 13, 2025 0 Comments

UPRS Sodba I U 1489/2021-22

Sodišče pritrjuje stališču toženke, da plačilo, ki ga je za opravljene storitve prejela tožnica, ne odraža njenega vpliva na doseženo prodajo, kar ni skladno z neodvisnim tržnim načelom. Zato je davčni organ skladno s Smernicami OECD pristopil k ugotavljanju obstoja trženjskega nepredmetnega osnovnega sredstva, kar je prepričljivo utemeljil z upoštevanjem funkcij in prevzetimi tveganji, ki jih je v letu 2014 opravljala oziroma nosila tožnica. Davčni organ je torej s tem, ko je tožnico utemeljeno pozval k predložitvi primerljivih podatkov, dokazno breme prenesel nanjo. V takšni procesni situaciji je na tožnici, da ob nasprotovanju podatkom in izbranemu načinu oziroma ključu porazdelitve predlaga drugačen način/metodo prilagoditve in zanj predloži verodostojne podatke.
May 13, 2025 0 Comments

UPRS Sodba in sklep II U 211/2022-20

Tožnica je tožbo vložila zaradi molka organa, tekom upravne spora pa je sporočila, da je toženka odločbo izdala in tožnica je tožbo razširila na navedeno odločbo toženke, tožbo pa je spremenila tako, da je namesto izdaje navedene odločbe zahtevala, naj se navedena odločba odpravi. Sodišče je glede na tretji odstavek 39. člena ZUS-1 tako postopek nadaljevalo in je spremembo tožbe dopustilo. Davčni organ je ugotovil sklenitev Sporazuma o razveljavitvi notarskega zapisa Pogodbe o odplačni odsvojitvi poslovnega deleža v družbi, iz katerega je razvidno, da je namen pogodbenih strank, ki sta ga zasledovali pri njegovem sklepanju, v celoti sporazumno razveljaviti sklenjen notarski zapis Pogodbe o odplačnem (prvem) prenosu poslovnega deleža v družbi. Sodišče se strinja z razlogi upravnih organov, da sporazum na veljavnost (prve) prodajne pogodbe ne učinkuje ex tunc, na način, da bi povratno razveljavljal učinke, ki so nastali na temelju te prodajne...
May 13, 2025 0 Comments

CELEX:62019CJ0301_SUM: Judgment of the Court (Fourth Chamber) of 20 January 2021.#European Commission v Printeos, SA.#Appeal – Competition – Agreements, decisions and concerted practices – Decision finding infringement of Article 101 TFEU – Fines – Annulment – Repayment of the principal amount of the fine – Article 266 TFEU – Default interest – Distinction between default interest and compensatory interest – Calculation of interest – Article 90(4)(a), second sentence, of Delegated Regulation (EU) No 1268/2012.#Case C-301/19 P.

May 13, 2025 0 Comments

CELEX:62019CJ0507_SUM: Judgment of the Court (Third Chamber) of 13 January 2021.#Bundesrepublik Deutschland v XT.#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Common policy on asylum and subsidiary protection – Standards for the qualification of third-country nationals or stateless persons as beneficiaries of international protection – Directive 2011/95/EU – Article 12 – Exclusion from being a refugee – Stateless person of Palestinian origin registered with the United Nations Relief and Works Agency for Palestine Refugees in the Near East (UNRWA) – Conditions to be entitled ipso facto to the benefits of Directive 2011/95 – Cessation of UNRWA protection or assistance.#Case C-507/19.

May 13, 2025 0 Comments

CELEX:62020CJ0648_SUM: Judgment of the Court (First Chamber) of 10 March 2021.#PI.#Request for a preliminary ruling from the Westminster Magistrates’ Court.#Reference for a preliminary ruling – Urgent preliminary ruling procedure – Judicial cooperation in criminal matters – European arrest warrant – Framework Decision 2002/584/JHA – Article 8(1)(c) – European arrest warrant issued by the public prosecutor’s office of a Member State for the purposes of a criminal prosecution on the basis of a detention order issued by the same authority – No judicial review prior to surrender of the requested person – Consequences – Effective judicial protection – Article 47 of the Charter of Fundamental Rights of the European Union.#Case C-648/20 PPU.

May 13, 2025 0 Comments

CELEX:62019CJ0689_SUM: Judgment of the Court (Tenth Chamber) of 25 February 2021.#VodafoneZiggo Group BV v European Commission.#Appeal – Electronic communications networks and services – Directive 2002/21/EC, as amended by Directive 2009/140/EC – Consolidating the internal market for electronic communications – Article 7(3) and (7) – Draft measure made accessible by the national regulatory authority – Wholesale fixed access market in the Netherlands – Joint significant market power – Comments of the European Commission communicated to the national regulatory authority – Obligation for the national regulatory authority to take the utmost account of them – Scope – Article 263 TFEU – Action for annulment – Admissibility – Challengeable act – Article 47 of the Charter of Fundamental Rights of

May 13, 2025 0 Comments

CELEX:62019CJ0450_SUM: Judgment of the Court (Second Chamber) of 14 January 2021.#Proceedings brought by Kilpailu- ja kuluttajavirasto.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling – Competition – Article 101 TFEU – Agreements, decisions and concerted practices – Manipulation of the bidding procedure – Determination of the duration of the infringement period – Inclusion of the period during which the cartel members implemented the anticompetitive agreement – Economic effects of anticompetitive behaviour – Cessation of the infringement on the definitive award of the contract.#Case C-450/19.

May 13, 2025 0 Comments

CELEX:62019CJ0604_SUM: Judgment of the Court (First Chamber) of 25 February 2021.#Gmina Wrocław v Dyrektor Krajowej Informacji Skarbowej.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) – Article 9(1) – Article 13(1) – Article 14(1) and (2)(a) – Concept of ‘supply of goods’ – Transformation of the right of perpetual usufruct into full immovable property ownership rights by operation of law – Municipality collecting fees for the transformation – Concept of ‘compensation’ – Concept of ‘taxable person acting as such’ – Exception – Bodies governed by public law which engage in activities or transactions as public authorities.#Case C-604/19.

May 13, 2025 0 Comments

CELEX:62019CJ0941_SUM: Judgment of the Court (Ninth Chamber) of 10 March 2021.#Samohýl group a.s. v Generální ředitelství cel.#Request for a preliminary ruling from the Krajský soud v Ostravě.#Reference for a preliminary ruling – Common Customs Tariff – Tariff classification – Combined Nomenclature – Tariff headings 3004 and 3808 – Interpretation – Regulation (EC) No 455/2007 – Spot-on solution for cats against infestations of fleas and ticks – Therapeutic or prophylactic effects.#Case C-941/19.

May 13, 2025 0 Comments

CELEX:62019CJ0220_SUM: Judgment of the Court (Tenth Chamber) of 3 March 2021.#Promociones Oliva Park SL v Tribunal Económico Administrativo Regional (TEAR) de la Comunidad Valenciana.#Request for a preliminary ruling from the Tribunal Superior de Justicia de la Comunidad Valenciana.#Reference for a preliminary ruling – Directive 2008/118/EC – General arrangements for excise duty – Article 1(2) – Other indirect taxes on excise goods – Directive 2009/28/EC – Promotion of the use of energy from renewable sources – Article 1 and Article 3(1), (2) and (3)(a), the latter paragraph read in conjunction with Article 2(k) – Directive 2009/72/EC – Common rules for the internal market in electricity – Tax on the value of electricity production – Nature and structure of the tax – Electricity from renew

May 13, 2025 0 Comments

CELEX:62019CJ0193_SUM: Judgment of the Court (Fourth Chamber) of 4 March 2021.#A v Migrationsverket.#Request for a preliminary ruling from the Förvaltningsrätten i Malmö – Migrationsdomstolen.#Reference for a preliminary ruling – Area of freedom, security and justice – Border controls, asylum and immigration – Convention implementing the Schengen Agreement – Consultation of the Schengen Information System (SIS) in the examination of an application for a residence permit made by a third-country national for whom an alert has been issued in the SIS for the purposes of refusing entry – Article 25(1) – Schengen Borders Code – Entry conditions for third-country nationals – Article 6(1) and (5) – Charter of Fundamental Rights of the European Union – Article 7 and Article 24(2) – Refusal to renew

May 13, 2025 0 Comments

CELEX:62019TO0489(06):           Ordonnance du Tribunal (dixième chambre élargie) du 30 avril 2025.#BPCE e.a. contre Conseil de résolution unique.#Union économique et monétaire – Union bancaire – Mécanisme de résolution unique des établissements de crédit et de certaines entreprises d’investissement (MRU) – Fonds de résolution unique (FRU) – Décision du CRU sur le calcul des contributions ex ante pour 2019 – Retrait de l’acte initialement attaqué – Non-lieu à statuer partiel – Obligation de motivation – Droit d’être entendu – Erreur de droit – Erreur manifeste d’appréciation – Exception d’illégalité – Recours en partie manifestement dépourvu de tout fondement en droit.#Affaire T-489/19.

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May 13, 2025 0 Comments

CELEX:62024TO0373:           Ordonnance du Tribunal (quatrième chambre) du 7 mai 2025.#Debrégeas et associés Pharma (D&A Pharma) contre Agence européenne des médicaments.#Recours en annulation – Médicaments à usage humain – Autorisation de mise sur le marché de l’Alcover granules – Avis scientifique défavorable du comité des médicaments à usage humain – Rejet d’une demande de “rétractation” – Absence d’intérêt à agir – Irrecevabilité.#Affaire T-373/24.

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May 13, 2025 0 Comments
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