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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:32020L2184R(03)

The corrigendum does not concern the English version.
August 29, 2024 0 Comments

Tehnične težave pri prikazu plačanega DMV na eDavkih, 28.8.2024

Zaradi tehničnih težav trenutno za posamezno identifikacijsko številko vozila (VIN številko) na eDavkih ni možno preverjati, ali je bil plačan davek oziroma ali je bila uveljavljena oprostitev plačila davka. Težava se že rešuje.

August 28, 2024 0 Comments

Tehnične težave pri prikazu plačanega DMV na eDavkih, 28.8.2024

Zaradi tehničnih težav trenutno za posamezno identifikacijsko številko vozila (VIN številko) na eDavkih ni možno preverjati, ali je bil plačan davek oziroma ali je bila uveljavljena oprostitev plačila davka. 

Težava je bila odpravljena 29.8.2024 ob 14. uri.

August 28, 2024 0 Comments

Tehnične težave pri prikazu plačanega DMV na eDavkih, 28.8.2024

Zaradi tehničnih težav trenutno za posamezno identifikacijsko številko vozila (VIN številko) na eDavkih ni možno preverjati, ali je bil plačan davek oziroma ali je bila uveljavljena oprostitev plačila davka. 

Težava je bila odpravljena 29.8.2024 ob 14. uri.

August 28, 2024 0 Comments

Tehnične težave pri prikazu plačanega DMV na eDavkih, 28.8.2024

Zaradi tehničnih težav trenutno za posamezno identifikacijsko številko vozila (VIN številko) na eDavkih ni možno preverjati, ali je bil plačan davek oziroma ali je bila uveljavljena oprostitev plačila davka. 

Težava je bila odpravljena 29.8.2024 ob 14. uri.

August 28, 2024 0 Comments

CELEX:62020CJ0008_RES: Judgment of the Court (Fourth Chamber) of 20 May 2021.#L.R. v Bundesrepublik Deutschland.#Request for a preliminary ruling from the Schleswig-Holsteinisches Verwaltungsgericht.#Reference for a preliminary ruling – Area of freedom, security and justice – Border controls, asylum and immigration – Asylum policy – Directive 2013/32/EU – Common procedures for granting and withdrawing international protection – Application for international protection – Grounds of inadmissibility – Article 2(q) – Concept of ‘subsequent application’ – Article 33(2)(d) – Rejection by a Member State of an application for international protection as inadmissible due to the rejection of a previous application made by the person concerned in a third State with which the European Union has conclu

August 28, 2024 0 Comments

CELEX:62019TJ0843_RES: Judgment of the General Court (Fourth Chamber) of 28 April 2021.#Paula Correia v European Economic and Social Committee.#Civil service – EESC staff – Members of the temporary staff – Refusal to regrade – Action for annulment – Time limit for lodging a complaint – Burden of proving expiry of the time limit – Act adversely affecting an official – Admissibility – Equal treatment – Legal certainty – Action for damages – Non-material damage.#Case T-843/19.

August 28, 2024 0 Comments

CELEX:62019CJ0551_RES: Judgment of the Court (Third Chamber) of 6 May 2021.#ABLV Bank AS and Others v European Central Bank.#Appeal – Economic and monetary union – Banking union – Regulation (EU) No 806/2014 – Resolution of credit institutions and certain investment firms in the framework of a Single Resolution Mechanism (SRM) and a Single Resolution Fund – Article 18 – Resolution procedure – Conditions – Entity failing or likely to fail – Declaration by the European Central Bank (ECB) that an entity is failing or is likely to fail – Preparatory measure – Act not open to judicial review – Inadmissibility.#Joined Cases C-551/19 P and C-552/19 P.

August 28, 2024 0 Comments

CELEX:62019CJ0546_RES: Judgment of the Court (Fourth Chamber) of 3 June 2021.#BZ v Westerwaldkreis.#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Area of freedom, security and justice – Immigration policy – Return of illegally staying third-country nationals – Directive 2008/115/EC – Article 2(1) – Scope – Third‑country national – Criminal conviction in the Member State – Article 3(6) – Entry ban – Grounds of public policy and public security – Withdrawal of the return decision – Lawfulness of the entry ban.#Case C-546/19.

August 28, 2024 0 Comments

CELEX:62018CJ0650_RES: Judgment of the Court (Grand Chamber) of 3 June 2021.#Hungary v European Parliament.#Action for annulment – Article 7(1) TEU – European Parliament resolution on a proposal calling on the Council of the European Union to determine the existence of a clear risk of a serious breach of the values on which the European Union is founded – Articles 263 and 269 TFEU – Jurisdiction of the Court – Admissibility of the appeal – Challengeable act – Article 354 TFEU – Rules for counting votes in the Parliament – Rules of Procedure of the Parliament – Rule 178(3) – Concept of ‘votes cast’ – Abstentions – Principles of legal certainty, equal treatment, democracy and sincere cooperation.#Case C-650/18.

August 28, 2024 0 Comments

CELEX:62019TJ0047_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 9 June 2021.#Dansk Erhverv v European Commission.#State aid – Sale of canned beverages in border shops in Germany to foreign residents – Exemption from the deposit on condition that the beverages purchased are consumed outside Germany – Complaint – Decision by the Commission not to raise objections – Action for annulment – Locus standi – Admissibility – Conditions for initiating a formal investigation procedure – Error of law – Serious difficulties – Concept of ‘State aid’ – State resources – Non-imposition of a fine.#Case T-47/19.

August 28, 2024 0 Comments

CELEX:62020TJ0665_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 9 June 2021.#Ryanair DAC v European Commission.#State aid – German air transport market – Public loan guaranteed by Germany to Condor Flugdienst in the context of the COVID-19 pandemic – Decision not to raise any objections – Aid intended to make good the damage caused by an exceptional occurrence – Article 107(2)(b) TFEU – Assessment of damages – Causal link – Obligation to state reasons – Maintenance of the effects of the decision.#Case T-665/20.

August 28, 2024 0 Comments

CELEX:62018TJ0561_RES: Judgment of the General Court (Seventh Chamber) of 5 May 2021.#ITD, Brancheorganisation for den danske vejgodstransport A/S and Danske Fragtmænd A/S v European Commission.#State aid – Postal sector – Compensation for the discharge of the universal service obligation – Decision not to raise any objections – Calculation of the compensation – Net avoided cost methodology – Taking into account the intangible benefits of the universal service – Use of funds granted as compensation – State guarantee of redundancy payments in the event of bankruptcy – VAT exemption for certain transactions carried out by the universal service provider – Accounting allocation of common costs between universal service activities and non-universal service activities – Capital contribution from

August 28, 2024 0 Comments

CELEX:62019TJ0514_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 9 June 2021.#DI v European Central Bank.#Civil service – ECB staff – Reimbursement of medical expenses and education expenses – Forgery – Disciplinary proceedings – Dismissal – Criminal proceedings – No further action taken – Acquittal – Competence of the Executive Board – Legal certainty – Time-barred disciplinary proceedings – Adage according to which ‘disciplinary proceedings arising out of a criminal offence must await the outcome of the criminal trial’ – Presumption of innocence – Impartiality of the Disciplinary Committee – Error of law – Probative value of the evidence – Reasonable time – Proportionality of the penalty – Intensity of the judicial review – Liability.#Case T-514/19.

August 28, 2024 0 Comments

CELEX:62019TJ0504_RES: Judgment of the General Court (Second Chamber) of 14 April 2021.#Crédit lyonnais v European Central Bank.#Economic and monetary policy – Prudential supervision of credit institutions – Article 4(1)(d) and (3) of Regulation (EU) No 1024/2013 – Calculation of the leverage ratio – ECB’s partial refusal to authorise the exclusion of exposures meeting certain conditions – Article 429(14) of Regulation (EU) No 575/2013 – Failure to examine all the relevant aspects of the individual case – Res judicata – Article 266 TFEU.#Case T-504/19.

August 28, 2024 0 Comments

CELEX:62020CO0684_RES: Order of the Court (First Chamber) of 16 June 2021.#Eleanor Sharpston v Council of the European Union.#Appeal – Article 181 of the Rules of Procedure of the Court of Justice – Consequences of the departure of the United Kingdom of Great Britain and Northern Ireland from the European Union for the Members of the Court of Justice of the European Union – Declaration of the Conference of the Representatives of the Governments of the Member States – End of the mandate of an Advocate General – Action for annulment.#Case C-684/20 P.

August 28, 2024 0 Comments

CELEX:62019TJ0663_RES: Judgment of the General Court (Sixth Chamber, Extended Composition) of 21 April 2021.#Hasbro, Inc. v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU word mark MONOPOLY – Absolute ground for refusal – Bad faith – Article 52(1)(b) of Regulation (EC) No 207/2009 (now Article 59(1)(b) of Regulation (EU) 2017/1001).#Case T-663/19.

August 28, 2024 0 Comments

CELEX:62019TJ0126_RES: Judgment of the General Court (First Chamber) of 16 June 2021.#Krajowa Izba Gospodarcza Chłodnictwa i Klimatyzacji v European Commission.#Environment – Regulation (EU) No 517/2014 – Fluorinated greenhouse gases – Allocation of quotas for placing hydrofluorocarbons on the market – Plea of illegality – Article 16 of Regulation No 517/2014 and Annexes V and VI thereto – Principle of non-discrimination – Duty to state reasons.#Case T-126/19.

August 28, 2024 0 Comments

CELEX:62019TJ0525_RES: Judgment of the General Court (First Chamber) of 21 April 2021.#Intering Sh.p.k and Others v European Commission.#Public contracts – Tendering procedure – Reduction of dust and nitrogen oxide emissions at the Kosovo B thermal power plant, Units B1 and B2 – Rejection of the application – Application for annulment submitted in the reply – New claims – Manifest inadmissibility – Amendment of the selection criteria during the procedure – Equal treatment.#Case T-525/19.

August 28, 2024 0 Comments

CELEX:62019CJ0120_RES: Judgment of the Court (Third Chamber) of 20 May 2021.#X v College van burgemeester en wethouders van de gemeente Purmerend.#Request for a preliminary ruling from the Raad van State.#Reference for a preliminary ruling – Inland transport of dangerous goods – Directive 2008/68/EC – Article 5(1) – Concept of ‘construction requirement’ – Prohibition on laying down more stringent construction requirements – Authority of a Member State requiring a service station to be supplied with liquefied petroleum gas (LPG) only from road tankers fitted with a particular heat-resistant lining not provided for by the European Agreement concerning the International Carriage of Dangerous Goods by Road (ADR) – Unlawfulness – Decision legally unchallengeable by a category of persons – Stric

August 28, 2024 0 Comments
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