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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:62021CJ0646_RES: Judgment of the Court (Grand Chamber) of 11 June 2024.#K and L v Staatssecretaris van Justitie en Veiligheid.#Reference for a preliminary ruling – Area of freedom, security and justice – Common asylum policy – Directive 2011/95/EU – Qualification for refugee status – Article 2(d) and (e) – Reasons for persecution – Article 10(1)(d) and (2) – ‘Membership of a particular social group’ – Article 4 – Individual assessment of the facts and circumstances – Directive 2013/32/EU – Article 10(3) – Requirements for the examination of applications for international protection – Article 24(2) of the Charter of Fundamental Rights of the European Union – Best interests of the child – Determination – Third-country nationals who are minors and who identify with the fundamental value

June 12, 2024 0 Comments

CELEX:62021CJ0646: Judgment of the Court (Grand Chamber) of 11 June 2024.#K and L v Staatssecretaris van Justitie en Veiligheid.#Reference for a preliminary ruling – Area of freedom, security and justice – Common asylum policy – Directive 2011/95/EU – Qualification for refugee status – Article 2(d) and (e) – Reasons for persecution – Article 10(1)(d) and (2) – ‘Membership of a particular social group’ – Article 4 – Individual assessment of the facts and circumstances – Directive 2013/32/EU – Article 10(3) – Requirements for the examination of applications for international protection – Article 24(2) of the Charter of Fundamental Rights of the European Union – Best interests of the child – Determination – Third-country nationals who are minors and who identify with the fundamental value of

June 12, 2024 0 Comments

CELEX:62023CO0659: Order of the Court (Ninth Chamber) of 4 June 2024.#LD v European Union Intellectual Property Office.#Appeal – Article 181 of the Rules of Procedure of the Court of Justice – Civil service – Officials – Staff Regulations of Officials of the European Union – Article 42c – Placement on leave in the interests of the service – Withdrawal of rights and privileges – Article 90 of the Statute – Concept of ‘decision’ and ‘complaint’ – Period for lodging an appeal – Inadmissibility.#Case C-659/23 P.

June 12, 2024 0 Comments

CELEX:62023CO0103: Order of the Court (Tenth Chamber) of 3 June 2024.#Trasta Komercbanka AS v European Central Bank.#Appeal – Article 181 of the Rules of Procedure of the Court of Justice – Article 19 of the Statute of the Court of Justice of the European Union – Representation of the parties – No independent representative – Manifest inadmissibility.#Case C-103/23 P.

June 12, 2024 0 Comments

Kombinirana nomenklatura EU (Sprememba Priloge 1)

V Prilogi 1 kombinirane nomenklature EU se spremenijo carinske stopnje, dajatve in tarifne kvote za uvoz žita, oljnic in iz njih pridobljenih proizvodov, pa tudi peletov iz pulpe sladkorne pese in posušenega graha iz Ruske federacije in Republike Belorusije, kot je določeno v Uredbi Sveta (EU) 2024/1652 z dne 30. maja 2024 o spremembi Priloge I k Uredbi Sveta (EGS) št. 2658/87 o tarifni in statistični nomenklaturi ter skupni carinski tarifi (UL EU serija L, 10. 6. 2024). 

June 12, 2024 0 Comments

Kombinirana nomenklatura EU (Sprememba Priloge 1)

V Prilogi 1 kombinirane nomenklature EU se spremenijo carinske stopnje, dajatve in tarifne kvote za uvoz žita, oljnic in iz njih pridobljenih proizvodov, pa tudi peletov iz pulpe sladkorne pese in posušenega graha iz Ruske federacije in Republike Belorusije, kot je določeno v Uredbi Sveta (EU) 2024/1652 z dne 30. maja 2024 o spremembi Priloge I k Uredbi Sveta (EGS) št. 2658/87 o tarifni in statistični nomenklaturi ter skupni carinski tarifi (UL EU serija L, 10. 6. 2024). 

June 12, 2024 0 Comments

Kombinirana nomenklatura EU (Sprememba Priloge 1)

V Prilogi 1 kombinirane nomenklature EU se spremenijo carinske stopnje, dajatve in tarifne kvote za uvoz žita, oljnic in iz njih pridobljenih proizvodov, pa tudi peletov iz pulpe sladkorne pese in posušenega graha iz Ruske federacije in Republike Belorusije, kot je določeno v Uredbi Sveta (EU) 2024/1652 z dne 30. maja 2024 o spremembi Priloge I k Uredbi Sveta (EGS) št. 2658/87 o tarifni in statistični nomenklaturi ter skupni carinski tarifi (UL EU serija L, 10. 6. 2024). 

June 12, 2024 0 Comments

CELEX:32024D1680: Council Decision (EU) 2024/1680 of 22 April 2024 on the position to be taken on behalf of the European Union within the Committee of the Parties of the Council of Europe Convention on preventing and combating violence against women and domestic violence on amendments to the Committee’s Rules of Procedure, with regard to matters related to institutions and public administration of the Union

June 12, 2024 0 Comments

CELEX:32024D1668: Council Decision (EU) 2024/1668 of 30 May 2024 on the position to be taken on behalf of the European Union at the 16th meeting of the Committee of the Parties to the Council of Europe Convention on preventing and combating violence against women and domestic violence on the adoption of a recommendation and conclusions addressed to five State Parties on their implementation of that Convention, with regard to matters related to judicial cooperation in criminal matters, asylum and non-refoulement

June 12, 2024 0 Comments

CELEX:32024D1676: Council Decision (EU) 2024/1676 of 24 May 2024 granting Ms Thérèse BLANCHET authorisation for access to information classified up to and including level TRÈS SECRET UE/EU TOP SECRET

June 12, 2024 0 Comments

CELEX:32023R2124R(01)

The corrigendum does not concern the English version.
June 12, 2024 0 Comments

CELEX:32024D1667: Council Decision (EU) 2024/1667 of 30 May 2024 on the position to be taken on behalf of the European Union at the 16th meeting of the Committee of the Parties to the Council of Europe Convention on preventing and combating violence against women and domestic violence on the adoption of a recommendation and conclusions addressed to five State Parties on their implementation of that Convention, with regard to matters related to institutions and public administration of the Union

June 12, 2024 0 Comments

CELEX:32024D1669: Council Decision (EU) 2024/1669 of 22 April 2024 on the position to be taken on behalf of the European Union within the Committee of the Parties of the Council of Europe Convention on preventing and combating violence against women and domestic violence on amendments to the Committee’s Rules of Procedure, with regard to matters related to judicial cooperation in criminal matters, asylum and non-refoulement

June 12, 2024 0 Comments

CELEX:32022L2555R(05)

The corrigendum does not concern the English version.
June 12, 2024 0 Comments

Vodnik za vklop dvofaktorske avtentikacije (2FA) v mobilni aplikaciji eDavki

June 11, 2024 0 Comments

CELEX:62022TO0530(02)_RES: Order of the General Court (Grand Chamber) of 4 June 2024.#Magistrats européens pour la démocratie et les libertés (Medel) and Others v Council of the European Union.#Actions for annulment – Regulation (EU) 2021/241 of the European Parliament and of the Council – Council Implementing Decision of 17 June 2022 on the approval of the assessment of the recovery and resilience plan for Poland – Lack of direct concern – Inadmissibility.#Joined Cases T-530/22 to T-533/22.

June 11, 2024 0 Comments

CELEX:62023TO0030_RES: Order of the General Court (Seventh Chamber, Extended Composition) of 8 February 2024.#Fly Persia IKE and Ali Barmodeh v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Intervention – Article 173(1) and Article 179 of the Rules of Procedure – Response lodged out of time – Articles 142 to 145 of the Rules of Procedure – Inapplicability – Rejection.#Case T-30/23.

June 11, 2024 0 Comments

CELEX:62022CJ0676_SUM: Judgment of the Court (Tenth Chamber) of 29 February 2024.#B2 Energy s.r.o. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 138(1) – Exemption in respect of intra-Community supplies of goods – Refusal to grant the exemption – Evidence – Supplier of goods not proving delivery of the goods to the recipient indicated in the tax documents – Supplier presenting other information proving that the actual recipient has the status of taxable person.#Case C-676/22.

June 11, 2024 0 Comments

CELEX:62022CJ0660_SUM: Judgment of the Court (Sixth Chamber) of 22 February 2024.#Ente Cambiano società cooperativa per azioni v Agenzia delle Entrate.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Directive 2008/7/EC – Cooperative credit banks having net assets above a certain threshold – National legislation obliging those banks to pay an amount equal to 20% of those net assets in order to transfer their banking business to a public limited company in exchange for securities of that company – Article 94(c) of the Rules of Procedure of the Court of Justice – Requirement to provide reasons justifying the need for an answer from the Court – Purely internal situation – Inadmissibility.#

June 11, 2024 0 Comments

CELEX:62022CJ0589_SUM: Judgment of the Court (Seventh Chamber) of 22 February 2024.#J.L.O.G. and J.J.O.P. v Resorts Mallorca Hotels International SL.#Request for a preliminary ruling from the Tribunal Superior de Justicia de las Islas Baleares.#Reference for a preliminary ruling – Social policy – Collective redundancies – Directive 98/59/EC – Article 2(1) – Point at which the obligation to provide information and hold consultations arises – Number of actual or projected redundancies – Article 1(1) – Voluntary terminations of employment contracts before redundancies – Method for calculating the number of redundancies.#Case C-589/22.

June 11, 2024 0 Comments
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