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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.


 

Objava obvestila koncu prehodnega obdobja za fazo 5 NCTS

Sistem SINCTS5 je bil v Sloveniji uveden 22. februarja 2023. Rok za uvedbo faze 5 NCTS za države članice EU in ostale države pogodbenice Konvencije o skupnem tranzitu je 2. 12. 2024, medtem ko je končni rok za gospodarske subjekte 21. januar 2025.  

Naslednje funkcionalnosti bodo tako stopile v veljavo 21. januarja 2025, ko se konča prehodno obdobje za gospodarske subjekte:

  • Nova struktura tranzitne deklaracije: glava, glavna pošiljka, interne pošiljke in interne postavke. Uporaba več internih pošiljk bo omogočala deklariranje več različnih pošiljateljev oz. prejemnikov, ki pripadajo eni glavni pošiljki. 
  • Obvezna uporaba 6-mestne oznake harmoniziranega sistema (HS). Izjema je postopek tranzita na podlagi zvezka TIR, kadar tranzit ne sledi izvozu.
  • Obvezen vnos neto teže v postavko interne pošiljke v primeru, ko tranzit sledi izvozu (predhodni dokument N830).
  • Predložitev referenčne številke gibanja (MRN) v elektronski obliki. Tiskanje spremne tranzitne listine bo opcijsko.
  • Nova vloga urada vnosa incidentov v NCTS. Vnos v NCTS bo zamenjal ročno vpisovanje incidentov in dostavo podatkov namembnemu uradu z IE007.
September 20, 2024 0 Comments

UPRS Sodba III U 109/2021-20

Glede na zakonsko ureditev, za presojo pravilnosti in zakonitosti izdanega sklepa o davčni izvršbi ni pomembna okoliščina, da je bil izvršilni naslov pozneje pravnomočno odpravljen, spremenjen ali razveljavljen, kot tudi ne druge za izvršbo relevantne, a po izdaji sklepa o davčni izvršbi, nastale okoliščine. Te so namreč upoštevne v okviru instituta ustavitve davčne izvršbe.
September 20, 2024 0 Comments

CELEX:62023CJ0023: Judgment of the Court (First Chamber) of 19 September 2024.#European Commission v Republic of Malta.#Failure of a Member State to fulfil obligations – Directive 2009/147/EC – Conservation of wild birds – Article 5, Article 8(1) and Article 9(1) – Derogation scheme allowing the live-capturing of seven species of wild finches – Member States’ power of derogation for research purposes – Conditions.#Case C-23/23.

September 20, 2024 0 Comments

CELEX:62023CJ0412:           Arrêt de la Cour (huitième chambre) du 19 septembre 2024.#Commission européenne contre République slovaque.#Manquement d’État – Directive 2011/7/UE – Lutte contre le retard de paiement dans les transactions commerciales – Article 4, paragraphe 4, sous b) – Transactions commerciales entre entreprises et pouvoirs publics – Faculté reconnue aux États membres de prolonger jusqu’à un maximum de 60 jours civils le délai de paiement imparti aux entités publiques dispensant des soins de santé – Obligation pour les États membres de veiller à ce que ces entités publiques n’excèdent effectivement pas ce délai.#Affaire C-412/23.

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September 20, 2024 0 Comments

CELEX:62021CC0607: Opinion of Advocate General Ćapeta delivered on 19 September 2024.###

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CELEX:62023CC0809: Opinion of Advocate General Campos Sánchez-Bordona delivered on 19 September 2024.###

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CELEX:62023CC0253: Opinion of Advocate General Szpunar delivered on 19 September 2024.###

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CELEX:62021CJ0391:           Arrêt de la Cour (quatrième chambre) du 19 septembre 2024.#Enrico Falqui contre Parlement européen.#Pourvoi – Droit institutionnel – Statut unique du député européen – Députés européens élus dans des circonscriptions italiennes – Adoption d’une décision en matière de pensions par la chambre des députés italienne – Modification du montant des pensions des députés nationaux italiens – Modification corrélative, par le Parlement européen, du montant des pensions d’un ancien député européen élu en Italie – Retrait et remplacement des décisions du Parlement – Persistance de l’intérêt à agir en annulation de l’arrêt du Tribunal de l’Union européenne.#Affaire C-391/21 P.

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September 20, 2024 0 Comments

CELEX:62023CJ0273: Judgment of the Court (First Chamber) of 19 September 2024.#Autorità per le Garanzie nelle Comunicazioni and Others v Telecom Italia SpA and Others.#Reference for a preliminary ruling – Electronic communications networks and services – Universal service and users’ rights – Directive 97/33/EC – Article 5 – Directive 2002/22/EC – Article 13 – Financing of universal service obligations – Concept of ‘unfair’ or ‘undue’ burden – Definition of the entities participating in the mechanism for financing the net cost of those obligations – National legislation providing for the participation of mobile telephone operators in that mechanism – Criteria – Degree of substitutability between fixed telephony services and mobile telephony services.#Case C-273/23.

September 20, 2024 0 Comments

CELEX:62022CJ0512: Judgment of the Court (Fourth Chamber) of 19 September 2024.#Finanziaria d'investimento Fininvest SpA (Fininvest) and Marina Elvira Berlusconi, Pier Silvio Berlusconi, Barbara Berlusconi, Eleonora Berlusconi et Luigi Berlusconi, en qualité d'ayants droit de Silvio Berlusconi" v European Central Bank.#Appeal – Economic and monetary policy – Prudential supervision of credit institutions – Directive 2013/36/EU – Regulation (EU) No 1024/2013 – Specific supervisory tasks assigned to the European Central Bank (ECB) – Assessment of acquisitions of qualifying holdings – Opposition to the acquisition of a qualifying holding.#Joined Cases C-512/22 P and C-513/22 P.

September 20, 2024 0 Comments

CELEX:62023CJ0088: Judgment of the Court (Third Chamber) of 19 September 2024.#Parfümerie Akzente GmbH v KTF Organisation AB.#Reference for a preliminary ruling – Electronic commerce – Information society services – Directive 2000/31/EC – Coordinated field – Article 2(h) – Online promotion and sale of cosmetic products – Exclusion from the coordinated field of labelling obligations applicable to products promoted and sold by an information society service provider – Directive 75/324/EEC – Article 8(2) – Regulation (EC) No 1223/2009 – Article 19(5) – Option for the Member State of destination to enforce use of a language of its choice.#Case C-88/23.

September 20, 2024 0 Comments

CELEX:62022TJ0528_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 18 September 2024.#Belaruskali AAT v Council of the European Union.#Common foreign and security policy – Restrictive measures in view of the situation in Belarus and the involvement of Belarus in the Russian aggression against Ukraine – Freezing of funds – List of persons, entities and bodies subject to the freezing of funds and economic resources – Inclusion of the applicant’s name on the list – Support for the regime – Financial support – State-owned undertaking – Benefiting from the regime – Repression of civil society – Error of assessment.#Case T-528/22.

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CELEX:62023CJ0350: Judgment of the Court (Sixth Chamber) of 19 September 2024.#Vorstand für den Geschäftsbereich II der Agrarmarkt Austria v T F.#Reference for a preliminary ruling – Agriculture – Common agricultural policy – Direct support schemes – Delegated Regulation (EU) No 639/2014 – Livestock aid application – Article 53(4) – Conditions for granting coupled support measures for bovine animals – Regulation (EC) No 1760/2000 – Article 7 – Registration of bovine animals – Decision 2001/672/EC – Article 2(2) and (4) – Movement of bovine animals to summer grazing in mountain areas – Late notification – Delegated Regulation (EU) No 640/2014 – Points 2, 15, 16 and 18 of the second subparagraph of Article 2(1) – Article 30(4)(c) – Animal determined – Reduction in coupled support – Article 1

September 20, 2024 0 Comments

CELEX:62023CJ0236: Judgment of the Court (First Chamber) of 19 September 2024.#Mutuelle assurance des travailleurs mutualistes (Matmut) v TN and Others.#Reference for a preliminary ruling – Compulsory insurance against civil liability in respect of the use of motor vehicles – Directive 2009/103/EC – Articles 3 and 13 – Insurance contract concluded on the basis of an intentional false statement concerning the usual driver – National legislation providing that the nullity of an insurance contract may be invoked against a ‘passenger victim’, who is also the insurance policyholder, where that nullity results from an intentional false statement made by that person when the contract was concluded – Abuse of rights – Action brought against the policyholder seeking to establish his liability as a

September 20, 2024 0 Comments

CELEX:62023CJ0236_RES: Judgment of the Court (First Chamber) of 19 September 2024.#Mutuelle assurance des travailleurs mutualistes (Matmut) v TN and Others.#Reference for a preliminary ruling – Compulsory insurance against civil liability in respect of the use of motor vehicles – Directive 2009/103/EC – Articles 3 and 13 – Insurance contract concluded on the basis of an intentional false statement concerning the usual driver – National legislation providing that the nullity of an insurance contract may be invoked against a ‘passenger victim’, who is also the insurance policyholder, where that nullity results from an intentional false statement made by that person when the contract was concluded – Abuse of rights – Action brought against the policyholder seeking to establish his liability a

September 20, 2024 0 Comments

CELEX:62022CJ0555_RES: Judgment of the Court (Second Chamber) of 19 September 2024.#United Kingdom of Great Britain and Northern Ireland and ITV plc v European Commission.#Appeal – State aid – Aid scheme implemented by the United Kingdom of Great Britain and Northern Ireland in favour of certain multinational groups – Taxation of the non-trading finance profits of controlled foreign companies (CFCs) – Exemptions – Significant people functions – Artificial diversion of profits – Erosion of the tax base – Decision declaring the aid scheme incompatible with the internal market and ordering the recovery of the aid paid – Reference framework – Applicable national law – ‘Normal’ taxation.#Joined Cases C-555/22 P and C-556/22 P.

September 20, 2024 0 Comments

CELEX:62022CJ0555: Judgment of the Court (Second Chamber) of 19 September 2024.#United Kingdom of Great Britain and Northern Ireland and ITV plc v European Commission.#Appeal – State aid – Aid scheme implemented by the United Kingdom of Great Britain and Northern Ireland in favour of certain multinational groups – Taxation of the non-trading finance profits of controlled foreign companies (CFCs) – Exemptions – Significant people functions – Artificial diversion of profits – Erosion of the tax base – Decision declaring the aid scheme incompatible with the internal market and ordering the recovery of the aid paid – Reference framework – Applicable national law – ‘Normal’ taxation.#Joined Cases C-555/22 P and C-556/22 P.

September 20, 2024 0 Comments

CELEX:62023CJ0439: Judgment of the Court (Sixth Chamber) of 19 September 2024.#KV v Consiglio nazionale delle Ricerche.#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 – Principle of non-discrimination – Recruitment of a fixed-term worker as a permanent worker – Determination of length of service – Failure to take into account periods of employment completed under fixed-term employment contracts concluded before the expiry of the deadline for the transposition of Directive 1999/70 – Immediate application to the future effects of a situation which arose under the old rule.#Case C-439/23.

September 20, 2024 0 Comments

CELEX:62023CJ0501: Judgment of the Court (Eighth Chamber) of 19 September 2024.#DL v Land Berlin.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Insolvency proceedings – Regulation (EU) 2015/848 – Article 3 – International jurisdiction – Centre of main interests of an individual exercising an independent business activity – Concept of ‘principal place of business’ – Concept of ‘establishment’ – Chairman of the supervisory board of a public limited company.#Case C-501/23.

September 20, 2024 0 Comments

CELEX:62023CJ0264_RES: Judgment of the Court (Second Chamber) of 19 September 2024.#Booking.com BV and Booking.com (Deutschland) GmbH v 25hours Hotel Company Berlin GmbH and Others.#Reference for a preliminary ruling – Competition – Article 101 TFEU – Agreements between undertakings – Contracts concluded between an online reservation platform and hoteliers – Price parity clauses – Ancillary restraint – Block exemption – Vertical agreements – Regulation (EU) No 330/2010 – Article 3(1) – Definition of the relevant market.#Case C-264/23.

September 20, 2024 0 Comments
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