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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:62016TJ0769_RES: Judgment of the General Court (First Chamber, Extended Composition) of 24 March 2021.#Maxime Picard v European Commission.#Civil service – Members of the contract staff – Reform of the Staff Regulations in 2014 – Transitional measures relating to certain methods for calculating pension rights – Change in the rules following the signature of a new contract as a member of the contract staff – Definition of ‘being in service’.#Case T-769/16.

August 21, 2024 0 Comments

CELEX:62018CJ0815_RES: Judgment of the Court (Grand Chamber) of 1 December 2020.#Federatie Nederlandse Vakbeweging v Van den Bosch Transporten BV and Others.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Directive 96/71/EC – Article 1(1) and (3) and Article 2(1) – Posting of workers in the framework of the provision of services – Drivers working in international road transport – Scope – Concept of ‘posted worker’ – Cabotage operations – Article 3(1), (3) and (8) – Article 56 TFEU – Freedom to provide services – Collective agreements declared universally applicable.#Case C-815/18.

August 21, 2024 0 Comments

CELEX:62018TJ0093_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 16 December 2020.#International Skating Union v European Commission.#Competition – Association of undertakings – Speed skating events – Decision finding an infringement of Article 101 TFEU – Regulations of a sports federation – Balance between competition law and the specific nature of the sport – Sports betting – Court of Arbitration for Sport – Guidelines on the calculation of fines – Scope of territorial application of Article 101 TFEU – Restriction of competition by object – Corrective measures.#Case T-93/18.

August 21, 2024 0 Comments

CELEX:62018TJ0207_RES: Judgment of the General Court (Eighth Chamber) of 16 December 2020 (Extracts).#PlasticsEurope v European Chemicals Agency.#REACH – Establishment of a list of substances identified with a view to their eventual inclusion in Annex XIV to Regulation (EC) No 1907/2006 – Supplement to the entry relating to the substance bisphenol A on that list – Articles 57 and 59 of Regulation No 1907/2006 – Manifest error of assessment – Weight of evidence approach – Exploratory studies – Intermediate uses – Proportionality.#Case T-207/18.

August 21, 2024 0 Comments

CELEX:62018CJ0626_RES: Judgment of the Court (Grand Chamber) of 8 December 2020.#Republic of Poland v European Parliament and Council of the European Union.#Action for annulment – Directive (EU) 2018/957 – Freedom to provide services – Posting of workers – Terms and conditions of employment – Remuneration – Duration of posting – Determination of the legal basis – Articles 53 and 62 TFEU – Amendment of an existing directive – Article 9 TFEU – Principle of non-discrimination – Necessity – Principle of proportionality – Regulation (EC) No 593/2008 – Scope – Road transport – Article 58 TFEU.#Case C-626/18.

August 21, 2024 0 Comments

CELEX:62017TJ0245_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 10 March 2021.#ViaSat, Inc. v European Commission.#Action for failure to act and for annulment – Electronic communications networks and services – Harmonised use of the 2 GHz frequency spectrum – Pan-European systems providing mobile satellite services (MSS) – Decision 2007/98/EC – Harmonised operator selection procedure – Authorisations granted to the selected operators – Decision No 626/2008/EC – Request for action to be taken – No formal notice – Adoption of a position by the Commission – Inadmissibility – Refusal to take action – Measure not actionable – Inadmissibility – Powers of the Commission.#Case T-245/17.

August 21, 2024 0 Comments

CELEX:32024D2152: Council Decision (EU) 2024/2152 of 15 July 2024 on the signing, on behalf of the European Union, and provisional application of the Protocol (2024-2029) implementing the Fisheries Partnership Agreement between the European Community and the Republic of Cabo Verde

August 21, 2024 0 Comments

UPRS Sodba II U 293/2021-14

Strošek končnega odjemalca za porabo električne energije predstavlja celotni znesek, ki ga je končni odjemalec plačal za porabljeno električno energijo (z izjemo stroškov prekomerne prevzete jalove energije), kar vključuje tudi DDV.
August 20, 2024 0 Comments

UPRS Sodba II U 24/2021-17

Odmera akontacije dohodnine od pokojnine, ki jo je tožnik prejemal od tujega izplačevalca, ni skladna s temeljnimi načeli davčnega postopka (to je načelom davčne pravičnosti, načelom materialne resnice ter načelom sorazmernosti), ki jih je pri odmeri davkov dolžan upoštevati davčni organ. Za odločitev v obravnavani zadevi je namreč bistveno, da je organ ob izdaji izpodbijane odločbe razpolagal z vsemi podatki, ki so ključni za ugotovitev tožnikove pričakovane dohodninske obveznosti na letni ravni. Te podatke (o predvidenih skupnih dohodkih zavezanca, prejetih od posameznih izplačevalcev) mora davčni organ upoštevati že pri odmeri akontacije dohodnine med letom. V času izdaje izpodbijane odločbe je namreč davčni organ lahko vnaprej z zadostno stopnjo verjetnosti predvidel, da tožnik tudi v letu 2020 (tako kot v preteklih letih) glede na svoje redne in pričakovane dohodke dohodnine na letni ravni ne bo dolžan plačati.
August 20, 2024 0 Comments

Zaradi združitve bank SKB d.d. in NOVA KBM d.d. v OTP banko d.d. komitenti nimajo obveznosti sporočanja spremembe plačilnega računa Finančni upravi RS

August 20, 2024 0 Comments

Izvoz svežega modroplavutega tuna v Korejo

August 20, 2024 0 Comments

CELEX:62019CJ0362_RES: Judgment of the Court (Fifth Chamber) of 4 March 2021.#European Commission v Fútbol Club Barcelona.#Appeal – State aid – Aid granted to certain professional football clubs – Article 107(1) TFEU – Concept of ‘advantage’ – Aid scheme – Regulation (EU) 2015/1589 – Article 1(d) – Reduced tax rate – Non-profit entities – Less advantageous tax deduction – Effect – Cross-appeal – Articles 169 and 178 of the Rules of Procedure of the Court of Justice.#Case C-362/19 P.

August 20, 2024 0 Comments

CELEX:62019CJ0481_RES: Judgment of the Court (Grand Chamber) of 2 February 2021.#DB v Commissione Nazionale per le Società e la Borsa (Consob).#Request for a preliminary ruling from the Corte costituzionale.#Reference for a preliminary ruling – Approximation of laws – Directive 2003/6/EC – Article 14(3) – Regulation (EU) No 596/2014 – Article 30(1)(b) – Market abuse – Administrative sanctions of a criminal nature – Failure to cooperate with the competent authorities – Articles 47 and 48 of the Charter of Fundamental Rights of the European Union – Right to remain silent and to avoid self-incrimination.#Case C-481/19.

August 20, 2024 0 Comments

CELEX:62018CJ0824_RES: Judgment of the Court (Grand Chamber) of 2 March 2021.#A.B. and Others v Krajowa Rada Sądownictwa and Others.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Article 2 and the second subparagraph of Article 19(1) TEU – Rule of law – Effective judicial protection – Principle of judicial independence – Procedure for appointment to a position as judge at the Sąd Najwyższy (Supreme Court, Poland) – Appointment by the President of the Republic of Poland on the basis of a resolution emanating from the National Council of the Judiciary – Lack of independence of that council – Lack of effectiveness of the judicial remedy available against such a resolution – Judgment of the Trybunał Konstytucyjny (Constitutional Co

August 20, 2024 0 Comments

CELEX:62019CJ0389_RES: Judgment of the Court (First Chamber) of 25 February 2021.#European Commission v Kingdom of Sweden.#Appeal – Regulation (EC) No 1907/2006 – Registration, evaluation, authorisation and restriction of chemicals – European Commission decision authorising certain uses of lead sulfochromate yellow and lead chromate molybdate sulfate red, substances listed in Annex XIV of that regulation – Substances of very high concern – Conditions of authorisation – Assessment of the lack of suitable alternatives.#Case C-389/19 P.

August 20, 2024 0 Comments

CELEX:62019CJ0095_RES: Judgment of the Court (Fifth Chamber) of 24 February 2021.#Agenzia delle Dogane v Silcompa SpA.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Directive 76/308/EEC – Articles 6 and 8 and Article 12(1) to (3) – Mutual assistance for the recovery of certain claims – Excise duty payable in two Member States for the same transactions – Directive 92/12/EC – Articles 6 and 20 – Release of products for consumption – Falsification of the accompanying administrative document – Offence or irregularity committed in the course of movement of products subject to excise duty under a duty suspension arrangement – Irregular departure of products from a suspension arrangement – ‘Duplication of the tax claim’ relating to the

August 20, 2024 0 Comments

CELEX:62018CJ0746_RES: Judgment of the Court (Grand Chamber) of 2 March 2021.#Criminal proceedings against H. K.#Request for a preliminary ruling from the Riigikohus.#Reference for a preliminary ruling – Processing of personal data in the electronic communications sector – Directive 2002/58/EC – Providers of electronic communications services – Confidentiality of the communications – Limitations – Article 15(1) – Articles 7, 8 and 11 and Article 52(1) of the Charter of Fundamental Rights of the European Union – Legislation providing for the general and indiscriminate retention of traffic and location data by providers of electronic communications services – Access of national authorities to retained data for the purpose of investigations – Combating of crime in general – Authorisation give

August 20, 2024 0 Comments

CELEX:62019CJ0155_RES: Judgment of the Court (Fourth Chamber) of 3 February 2021.#Federazione Italiana Giuoco Calcio (FIGC) and Consorzio Ge.Se.Av. S. c. arl v De Vellis Servizi Globali Srl.#References for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Public procurement – Public procurement procedure – Directive 2014/24/EU – Article 2(1)(4) – Contracting authority – Bodies governed by public law – Concept – National sports federation – Meeting of needs in the general interest – Supervision of the federation’s management by a body governed by public law.#Joined Cases C-155/19 and C-156/19.

August 20, 2024 0 Comments

CELEX:62019CJ0555_RES: Judgment of the Court (Third Chamber) of 3 February 2021.#Fussl Modestraße Mayr GmbH v SevenOne Media GmbH and Others.#Request for a preliminary ruling from the Landgericht Stuttgart.#Reference for a preliminary ruling – Directive 2010/13/EU – Provision of audiovisual media services – Article 4(1) – Freedom to provide services – Equal treatment – Article 56 TFEU – Articles 11 and 20 of the Charter of Fundamental Rights of the European Union – Audiovisual commercial communication – National legislation prohibiting television broadcasters from inserting in their programmes broadcast throughout the national territory television advertisements whose broadcasting is limited to a regional level.#Case C-555/19.

August 20, 2024 0 Comments

CELEX:62019CJ0407_RES: Judgment of the Court (Fourth Chamber) of 11 February 2021.#Katoen Natie Bulk Terminals NV and General Services Antwerp NV v Belgische Staat and Middlegate Europe NV v Ministerraad.#References for a preliminary ruling from Raad van State and Grondwettelijk Hof.#Reference for a preliminary ruling – Article 45 TFEU – Freedom of movement for workers – Article 49 TFEU – Freedom of establishment – Article 56 TFEU – Freedom to provide services – Carrying out of port activities – Dockers – Access to the profession and recruitment – Arrangements for the recognition of dockers – Dockers not part of the quota of workers provided for in national legislation – Limitation of the duration of the work contract – Mobility of dockers between different port areas – Workers carrying ou

August 20, 2024 0 Comments
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