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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:62019CJ0488_RES: Judgment of the Court (First Chamber) of 17 March 2021.#JR.#Request for a preliminary ruling from the High Court (Irlande).#Reference for a preliminary ruling – Police and judicial cooperation in criminal matters – European arrest warrant – Framework Decision 2002/584/JHA – Scope – Article 8(1)(c) – Concept of ‘enforceable judgment’ – Offence giving rise to a conviction by a court of a third State – Kingdom of Norway – Judgment recognised and enforced by the issuing State by virtue of a bilateral agreement – Article 4(7)(b) – Grounds for optional non-execution of the European arrest warrant – Extra-territorial offence.#Case C-488/19.

August 20, 2024 0 Comments

CELEX:62019CJ0344_RES: Judgment of the Court (Grand Chamber) of 9 March 2021.#D. J. v Radiotelevizija Slovenija.#Request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije.#Reference for a preliminary ruling – Protection of the safety and health of workers – Organisation of working time – Directive 2003/88/EC – Article 2 – Concept of ‘working time’ – Stand-by time according to a stand-by system – Specific work maintaining television transmitters situated far away from residential areas – Directive 89/391/EEC – Articles 5 and 6 – Psychosocial risks – Obligation to prevent.#Case C-344/19.

August 20, 2024 0 Comments

CELEX:62020TJ0238_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 17 February 2021.#Ryanair DAC v European Commission.#State aid – Air-transport market in Sweden, from Sweden and to Sweden – Loan guarantees to support airlines amid the Covid-19 pandemic – Decision not to raise any objections – Temporary Framework for State aid measures – Measure intended to remedy a serious disturbance in the economy of a Member State – Free provision of services – Equal treatment – Proportionality – Criterion of holding a licence issued by the Swedish authorities – Failure to weigh the beneficial effects of the aid against its adverse effects on trading conditions and the maintenance of undistorted competition – Article 107(3)(b) TFEU – Ratio legis – Duty to state reasons.#Case

August 20, 2024 0 Comments

CELEX:62019CJ0473_RES: Judgment of the Court (Second Chamber) of 4 March 2021.#Föreningen Skydda Skogen and Others v Länsstyrelsen i Västra Götalands län and Others.#Requests for a preliminary ruling from the Vänersborgs tingsrätt, mark- och miljödomstolen.#Reference for a preliminary ruling – Environment – Directive 92/43/EEC – Conservation of natural habitats and of wild fauna and flora – Article 12(1) – Directive 2009/147/EC – Conservation of wild birds – Article 5 – Forestry – Prohibitions intended to ensure the conservation of protected species – Plan for final felling of trees – Site hosting protected species.#Joined Cases C-473/19 and C-474/19.

August 20, 2024 0 Comments

CELEX:62020TJ0258_RES: Judgment of the General Court (Fifth Chamber) of 3 February 2021.#Oleksandr Viktorovych Klymenko v Council of the European Union.#Common foreign and security policy – Restrictive measures taken having regard to the situation in Ukraine – Freezing of funds – List of the persons, entities and bodies covered by the freezing of funds and economic resources – Maintenance of the applicant’s name on the list – Obligation of the Council of the European Union to verify that that decision was taken in accordance with the rights of defence and the right to effective judicial protection.#Case T-258/20.

August 20, 2024 0 Comments

CELEX:62020CJ0603_RES: Judgment of the Court (Fifth Chamber) of 24 March 2021.#SS v MCP.#Request for a preliminary ruling from the High Court of Justice (England and Wales), Family Division.#Reference for a preliminary ruling – Urgent preliminary ruling procedure – Area of freedom, security and justice – Judicial cooperation in civil matters – Regulation (EC) No 2201/2003 – Article 10 – Jurisdiction in matters of parental responsibility – Abduction of a child – Jurisdiction of the courts of a Member State – Territorial scope – Removal of a child to a third State – Habitual residence acquired in that third State.#Case C-603/20 PPU.

August 20, 2024 0 Comments

CELEX:62020TJ0259_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 17 February 2021.#Ryanair DAC v European Commission.#State aid – French air-transport market – Deferral of payment of civil aviation tax and solidarity tax on airline tickets due on a monthly basis during the period from March to December 2020 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 – Free provision of services – Equal treatment – Criterion of holding a licence issued by the French authorities – Proportionality – Article 107(2)(b) TFEU – Duty to state reasons.#Case T-259/20.

August 20, 2024 0 Comments

CELEX:62020TJ0399_RES: Judgment of the General Court (Fifth Chamber) of 14 July 2021 (Extracts).#Cole Haan LLC v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU figurative mark Ø – Earlier international figurative mark ɸ – Relative ground for refusal – Likelihood of confusion – Similarity of the signs – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-399/20.

August 20, 2024 0 Comments

CELEX:62019CJ0581_RES: Judgment of the Court (Third Chamber) of 4 March 2021.#Frenetikexito – Unipessoal Lda v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supplies subject to VAT – Exemptions – Article 132(1)(c) – Provision of medical care in the exercise of the medical and paramedical professions – Nutrition monitoring and advice – Sports, physical well-being and fitness activities – Concepts of a single complex supply, a supply ancillary to the main supply, and independent supplies – Criteria.#Case C-581/19.

August 20, 2024 0 Comments

CELEX:62018TJ0161_RES: Judgment of the General Court (Third Chamber, Extended Composition) of 24 February 2021.#Anthony Braesch and Others v European Commission.#Action for annulment – State aid – Aid for the precautionary restructuring of Banca Monte dei Paschi di Siena – Preliminary examination stage – Decision declaring the aid compatible with the internal market – Plea of inadmissibility – Status as an interested party – Interest in bringing proceedings – Locus standi – Admissibility.#Case T-161/18.

August 20, 2024 0 Comments

CELEX:62019CJ0562_RES: Judgment of the Court (Grand Chamber) of 16 March 2021.#European Commission v Republic of Poland.#Appeal – Article 107(1) TFEU – State aid – Polish tax on the retail sector – Article 108(2) TFEU – Decision to initiate the formal investigation procedure – Information used to determine the reference system – Progressivity of rates – Existence of a selective advantage – Burden of proof.#Case C-562/19 P.

August 20, 2024 0 Comments

CELEX:62018CJ0471_RES: Judgment of the Court (Third Chamber) of 21 January 2021.#Federal Republic of Germany v Esso Raffinage.#Appeal – Registration, evaluation and authorisation of chemicals – Regulation (EC) No 1907/2006 (REACH) – Articles 5 and 6 – General obligation to register substances – Articles 41 and 42 – Evaluation of registration dossiers and compliance check of information submitted by registrants – Declaration of non-compliance – Actionable measure – Interest in bringing proceedings – Locus standi – Respective competences of the European Chemicals Agency (ECHA) and national authorities – Obligation on ECHA to check the compliance of additional information submitted by registrants at its request – ECHA’s power to take an appropriate decision – Article 1 – Objective of protecti

August 20, 2024 0 Comments

Finančna uprava je letos prejela 16 odstotkov manj pritožb kot lani

August 19, 2024 0 Comments

Poročilo o pobranih davkih in drugih dajatvah Julij (2024)

Finančna uprava RS (v nadaljevanju: FURS) je v mesecu juliju 2024 pobrala neto 1.936,5 milijonov evrov prihodkov, kar je za 131,6 milijonov evrov oz. za 7,3 % več kot v juliju 2023 in za 262,6 milijonov evrov oz. za 15,7 % več kot v juliju 2022.

V obdobju januar – julij 2024 je FURS pobrala neto 14.326,1 milijonov evrov prihodkov, kar je za 1.549,8 milijonov evrov oz. za 12,1 % več kot v enakem obdobju lani in 2.144,5 milijonov evrov  oz. za 17,6 % več kot v obdobju januar – julij 2022. 

Pridržujemo si pravico do popravka podatkov.

Poročilo o prihodkih Finančne uprave RS 2024

August 19, 2024 0 Comments

Poročilo o pobranih davkih in drugih dajatvah Julij (2024)

Finančna uprava RS (v nadaljevanju: FURS) je v mesecu juliju 2024 pobrala neto 1.936,5 milijonov evrov prihodkov, kar je za 131,6 milijonov evrov oz. za 7,3 % več kot v juliju 2023 in za 262,6 milijonov evrov oz. za 15,7 % več kot v juliju 2022.

V obdobju januar – julij 2024 je FURS pobrala neto 14.326,1 milijonov evrov prihodkov, kar je za 1.549,8 milijonov evrov oz. za 12,1 % več kot v enakem obdobju lani in 2.144,5 milijonov evrov  oz. za 17,6 % več kot v obdobju januar – julij 2022. 

Pridržujemo si pravico do popravka podatkov.

Poročilo o prihodkih Finančne uprave RS 2024

August 19, 2024 0 Comments

Poročilo o pobranih davkih in drugih dajatvah Julij (2024)

Finančna uprava RS (v nadaljevanju: FURS) je v mesecu juliju 2024 pobrala neto 1.936,5 milijonov evrov prihodkov, kar je za 131,6 milijonov evrov oz. za 7,3 % več kot v juliju 2023 in za 262,6 milijonov evrov oz. za 15,7 % več kot v juliju 2022.

V obdobju januar – julij 2024 je FURS pobrala neto 14.326,1 milijonov evrov prihodkov, kar je za 1.549,8 milijonov evrov oz. za 12,1 % več kot v enakem obdobju lani in 2.144,5 milijonov evrov  oz. za 17,6 % več kot v obdobju januar – julij 2022. 

Pridržujemo si pravico do popravka podatkov.

Poročilo o prihodkih Finančne uprave RS 2024

August 19, 2024 0 Comments

Poročilo o pobranih davkih in drugih dajatvah Julij (2024)

Finančna uprava RS (v nadaljevanju: FURS) je v mesecu juliju 2024 pobrala neto 1.936,5 milijonov evrov prihodkov, kar je za 131,6 milijonov evrov oz. za 7,3 % več kot v juliju 2023 in za 262,6 milijonov evrov oz. za 15,7 % več kot v juliju 2022.

V obdobju januar – julij 2024 je FURS pobrala neto 14.326,1 milijonov evrov prihodkov, kar je za 1.549,8 milijonov evrov oz. za 12,1 % več kot v enakem obdobju lani in 2.144,5 milijonov evrov  oz. za 17,6 % več kot v obdobju januar – julij 2022. 

Pridržujemo si pravico do popravka podatkov.

Poročilo o prihodkih Finančne uprave RS 2024

August 19, 2024 0 Comments

CELEX:62023CN0344R(01)

The corrigendum does not concern the English version.
August 19, 2024 0 Comments

CELEX:62023TB1041: Case T-1041/23: Order of the General Court of 2 July 2024 – Mendes v EUIPO – Actial Farmaceutica (BIFIDOBACTERIUM BREVE DSM24732)

August 19, 2024 0 Comments

CELEX:62023CA0179: Case C-179/23, Credidam: Judgment of the Court (Seventh Chamber) of 4 July 2024 (request for a preliminary ruling from the Înalta Curte de Casație și Justiție – Romania) – Centrul Român pentru Administrarea Drepturilor Artiștilor Interpreți (Credidam) v Guvernul României, Ministerul Finanțelor (Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Supply of services for consideration – Management fees collected by a collective management organisation for copyright and related rights for the collection, distribution and payment of remuneration due to rightholders – Remuneration not forming part of a taxable transaction)

August 19, 2024 0 Comments
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