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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.


 

VSRS Sodba X Ips 38/2023

Stroški, ki jih davčni zavezanci v svojih računovodskih izkazih oblikujejo za rezervacije, se lahko davčno upoštevajo kot njihov odhodek le, če so kot rezervacije oblikovani v zvezi z že obstoječimi obveznostmi davčnega zavezanca, torej obveznostmi glede katerih v trenutku izdelave knjigovodskih oziroma računovodskih izkazov ni (več) dvoma, da obstojijo (MRS 37) - negotova sta le še čas zapadlosti obveznosti oziroma njen točen znesek. Tudi slednji je za davčnega zavezanca vsaj že ocenljiv. Stroški, ki jih (sicer lahko tudi povsem in posebej skrbni) davčni zavezanec oblikuje za rezervacije glede obveznosti, ki mu do konca leta še niso nastale, niso davčno priznani kot njegov odhodek. Ocena verjetnosti nastanka obveznosti je lahko na mestu šele, ko so zoper davčnega zavezanca že podani tožbeni zahtevki, ne pa že v fazi, ko se vložitev zahtevkov šele predvideva. Pri tej oceni - oceni verjetnosti uspeha že podanih tožbenih zahtevkov (za kar pa v...
July 1, 2024 0 Comments

CELEX:62023TJ0024_RES: Judgment of the General Court (Fourth Chamber) of 8 May 2024.#UF v European Commission.#Case T-24/23.

July 1, 2024 0 Comments

CELEX:62024CN0282: Case C-282/24, Polismyndigheten: Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 23 April 2024 – Polismyndigheten v Konkurrensverket

July 1, 2024 0 Comments

CELEX:62024TN0259: Case T-259/24: Action brought on 16 May 2024 – Kudsi Alattar v EUIPO – Medelhavet Gross (Chamain)

July 1, 2024 0 Comments

CELEX:62023TA0181: Case T-181/23: Judgment of the General Court of 15 May 2024 – Dermavita Company v EUIPO – Allergan Holdings France (JUVÉDERM) (EU trade mark – Invalidity proceedings – EU word mark JUVÉDERM – Absolute ground for invalidity – No bad faith – Article 51(1)(b) of Regulation (EC) No 40/94 (now Article 59(1)(b) of Regulation (EU) 2017/1001))

July 1, 2024 0 Comments

CELEX:62024TN0260: Case T-260/24: Action brought on 16 May 2024 – Apple and Apple Distribution International v Commission

July 1, 2024 0 Comments

CELEX:62024CN0359: Case C-359/24: Action brought on 17 May 2024 – European Commission v Hellenic Republic

July 1, 2024 0 Comments

CELEX:62023TB0421: Case T-421/23: Order of the General Court of 16 May 2024 – Versobank v ECB (Action for damages – Non-contractual liability – Economic and monetary policy – Prudential supervision of credit institutions – Specific supervisory tasks conferred on the ECB – Decision to withdraw a credit institution’s authorisation – Failure to comply with procedural requirements – Article 76(d) of the Rules of Procedure – Manifest inadmissibility)

July 1, 2024 0 Comments

CELEX:62022TA0235: Case T-235/22: Judgment of the General Court of 15 May 2024 – Russian Direct Investment Fund v Council (Common foreign and security policy – Restrictive measures adopted in view of Russia’s actions destabilising the situation in Ukraine – Prohibition on investing in, participating in or otherwise contributing to projects co-financed by the applicant – Jurisdiction of the General Court – Action for annulment – Locus standi – Admissibility – Plea of illegality – Manifest error of assessment – Rights of the defence – Freedom to conduct a business – Proportionality)

July 1, 2024 0 Comments

CELEX:62022CA0695: Case C-695/22, Fondee: Judgment of the Court (Fifth Chamber) of 16 May 2024 (request for a preliminary ruling from the Městský soud v Praze – Czech Republic) – Fondee a.s. v Česká národní banka (Reference for a preliminary ruling – Freedom to provide services – Markets in financial instruments – Directive 2014/65/EU – Article 3 – Exemption from the application of Directive 2014/65/EU – Exempted investment intermediary – Legislation of a Member State prohibiting that intermediary from transmitting clients’ orders to an investment firm established in another Member State)

July 1, 2024 0 Comments

CELEX:62024TN0245: Case T-245/24: Action brought on 11 May 2024 – Alberts v EUIPO – Techtex (Cardboard boxes [packaging])

July 1, 2024 0 Comments

CELEX:62023CA0027: Case C-27/23, Hocinx: Judgment of the Court (Third Chamber) of 16 May 2024 (request for a preliminary ruling from the Cour de cassation du Grand-Duché de Luxembourg - Luxembourg) – FV v Caisse pour l’avenir des enfants (Reference for a preliminary ruling – Article 45 TFEU – Freedom of movement for workers – Equal treatment – Social advantages – Regulation (EU) No 492/2011 – Article 7(2) – Family allowance – Worker having custody of a child placed with that worker by a court order – Resident worker and non-resident worker – Difference in treatment – No justification)

July 1, 2024 0 Comments

CELEX:62024CN0133: Case C-133/24, CD Tondela and Others: Request for a preliminary ruling from the Tribunal da Concorrência, Regulação e Supervisão (Portugal) lodged on 16 February 2024 – CD Tondela – Futebol, SAD and Others v Autoridade da Concorrência

July 1, 2024 0 Comments

CELEX:62024CN0290: Case C-290/24, Abkez: Request for a preliminary ruling from the Raad van State (Netherlands) lodged on 25 April 2024 – AI, ZY, BG v Staatssecretaris van Justitie en Veiligheid

July 1, 2024 0 Comments

CELEX:62023TA0308: Case T-308/23: Judgment of the General Court of 15 May 2024 – Korkmaz v EUIPO – Intersnack Deutschland (CETOS) (EU trade mark – Opposition proceedings – Application for the EU word mark CETOS – Earlier national word mark CHITOS – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001)

July 1, 2024 0 Comments

CELEX:62024CN0329: Case C-329/24: Action brought on 3 May 2024 – European Commission v Republic of Bulgaria

July 1, 2024 0 Comments

CELEX:62023CA0405: Case C-405/23, Touristic Aviation Services: Judgment of the Court (Ninth Chamber) of 16 May 2024 (request for a preliminary ruling from the Landgericht Köln - Germany) – Touristic Aviation Services Limited v Flightright GmbH (Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Compensation for air passengers in the event of long delay of flights – Article 5(3) – Exemption from the obligation to pay compensation – Extraordinary circumstances – Shortage of staff of the airport operator providing baggage loading services)

July 1, 2024 0 Comments

CELEX:62024CN0201: Case C-201/24, A.En. Slovensko: Request for a preliminary ruling from the Najvyšší správny súd Slovenskej republiky (Slovakia) lodged on 13 March 2024 – A.En. Slovensko s.r.o. v Úrad pre vybrané hospodárske subjekty, Finančné riaditeľstvo Slovenskej republiky

July 1, 2024 0 Comments

CELEX:62014TA0401: Joined Cases T-401/14, T-406/14 to T-408/14, T-415/14 to T-417/14, T-433/14, T-442/14 and T-443/14: Judgment of the General Court of 15 May 2024 – Duro Felguera and Others v Commission (State aid – Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and their investors – Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) – Decision declaring the aid incompatible in part with the internal market and ordering its partial recovery – Subject matter of the dispute ceasing to exist in part – No need to adjudicate in part – Article 107(1) TFEU – Obligation to state reasons – New aid – Recovery – Contractual clauses protecting the beneficiaries against the recovery of unlawful State aid

July 1, 2024 0 Comments

CELEX:62024CN0319: Case C-319/24 P: Appeal brought on 30 April 2024 by European Commission against the judgment of the General Court (Ninth Chamber, Extended Composition) delivered on 21 February 2024 in Case T-762/20, Sinopec Chongqing SVW Chemical and Others v Commission

July 1, 2024 0 Comments
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