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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.


 

UPRS Sodba I U 1026/2021-11

Sodišče sodi, da je razlaga, ki je v skladu s pravom EU, tista, po kateri so DROE po zakonu dolžne zagotavljati v svojem imenu in za svoj račun ravnanje z vsemi odpadki iz tistih izdelkov PRO, glede katerih je za vse njihove proizvajalce določena obveznost, da morajo svojo odgovornost PRO prenesti na DROE. Če temu ni tako, pa so ex lege dolžne zagotavljati ravnanje s tisto odpadno embalažo, glede katere so proizvajalci odgovornost PRO s pogodbami prenesli nanje.
July 12, 2024 0 Comments

UPRS Sodba I U 1199/2021-13

Sodišče sodi, da je razlaga, ki je v skladu s pravom EU, tista, po kateri so DROE po zakonu dolžne zagotavljati v svojem imenu in za svoj račun ravnanje z vsemi odpadki iz tistih izdelkov PRO, glede katerih je za vse njihove proizvajalce določena obveznost, da morajo svojo odgovornost PRO prenesti na DROE. Če temu ni tako, pa so ex lege dolžne zagotavljati ravnanje s tisto odpadno embalažo, glede katere so proizvajalci odgovornost PRO s pogodbami prenesli nanje.
July 12, 2024 0 Comments

UPRS Sodba I U 1202/2021-11

Sodišče sodi, da je razlaga, ki je v skladu s pravom EU, tista, po kateri so DROE po zakonu dolžne zagotavljati v svojem imenu in za svoj račun ravnanje z vsemi odpadki iz tistih izdelkov PRO, glede katerih je za vse njihove proizvajalce določena obveznost, da morajo svojo odgovornost PRO prenesti na DROE. Če temu ni tako, pa so ex lege dolžne zagotavljati ravnanje s tisto odpadno embalažo, glede katere so proizvajalci odgovornost PRO s pogodbami prenesli nanje.
July 12, 2024 0 Comments

CELEX:62023CJ0561:           Arrêt de la Cour (septième chambre) du 11 juillet 2024.#Vincent Thunus e.a. contre Banque européenne d'investissement.#Pourvoi – Fonction publique – Personnel de la Banque européenne d’investissement (BEI) – Rémunération – Mise à jour du barème des traitements de base – Prise en compte du taux d’inflation au lieu d’affectation – Règlement du personnel – Article 20 – Annexe I – Motivation – Dénaturation des preuves.#Affaire C-561/23 P.

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July 12, 2024 0 Comments

CELEX:62023CJ0487:           Arrêt de la Cour (huitième chambre) du 11 juillet 2024.#Commission européenne contre République portugaise.#Manquement d’État – Directive 2011/7/UE – Lutte contre le retard de paiement dans les transactions commerciales – Article 4 – Transactions commerciales entre entreprises et pouvoirs publics – Obligation des États membres de veiller à ce que les pouvoirs publics respectent les délais de paiement prévus à cet article.#Affaire C-487/23.

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July 12, 2024 0 Comments

CELEX:62023CC0400:           Schlussanträge des Generalanwalts J. Richard de la Tour vom 11. Juli 2024.###

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July 12, 2024 0 Comments

CELEX:62022CC0767: Opinion of Advocate General Pikamäe delivered on 11 July 2024.###

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CELEX:62023CC0369: Opinion of Advocate General Ćapeta delivered on 11 July 2024.###

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CELEX:62023CC0205: Opinion of Advocate General Rantos delivered on 11 July 2024.###

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CELEX:62023CC0394: Opinion of Advocate General Szpunar delivered on 11 July 2024.###

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CELEX:62023CC0018: Opinion of Advocate General Kokott delivered on 11 July 2024.###

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CELEX:62022CC0237: Opinion of Advocate General Emiliou delivered on 11 July 2024.###

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CELEX:62023CC0121: Opinion of Advocate General Kokott delivered on 11 July 2024.###

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CELEX:62023CC0376: Opinion of Advocate General Kokott delivered on 11 July 2024.###

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CELEX:62023CC0419: Opinion of Advocate General Kokott delivered on 11 July 2024.###

July 12, 2024 0 Comments

CELEX:62022CJ0461: Judgment of the Court (Ninth Chamber) of 11 July 2024.#MK v WB.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 2(2)(c) – Scope – Exclusion – Purely personal or household activity – Article 4(7) – Controller – Former guardian who performed his or her duties in a professional capacity – Article 15 – Access of the person who has been placed under legal guardianship to data collected by that former guardian during the performance of his or her duties.#Case C-461/22.

July 12, 2024 0 Comments

CELEX:62024CC0318:           Conclusions de l'avocat général Mme J. Kokott, présentées le 11 juillet 2024.###

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July 12, 2024 0 Comments

CELEX:62022CJ0598: Judgment of the Court (Third Chamber) of 11 July 2024.#Società Italiana Imprese Balneari Srl v Comune di Rosignano Marittimo and Others.#Reference for a preliminary ruling – Article 49 TFEU – Concessions in respect of State-owned coastal land – Expiry and renewal – National rules providing that fixed structures built on State-owned land are to be transferred to the State for no consideration – Restriction – None.#Case C-598/22.

July 12, 2024 0 Comments

CELEX:62023CJ0279: Judgment of the Court (Eighth Chamber) of 11 July 2024.#Skarb Państwa - Dyrektor Okręgowego Urzędu Miar w K. v Z. sp.j.#Reference for a preliminary ruling – Combating late payment in commercial transactions – Directive 2011/7/EU – Article 6(1) – Fixed minimum sum by way of compensation for recovery costs – Provision of national law permitting the rejection of claims for payment of that fixed sum in cases where the delay is not significant or the claim is small – Obligation to interpret national law in conformity with EU law.#Case C-279/23.

July 12, 2024 0 Comments

CELEX:62023CJ0184: Judgment of the Court (Fourth Chamber) of 11 July 2024.#Finanzamt T v S.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Article 2(1) – Article 4(4), second subparagraph – Taxable persons – Option for Member States to treat as a single taxable person, known as a ‘VAT group’, persons who, while legally independent, are closely bound to one another by financial, economic and organisational links – Services provided within the VAT group – Taxation of such services – Recipient of the services not entitled to deduct VAT – Risk of tax losses.#Case C-184/23.

July 12, 2024 0 Comments
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