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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:62019CJ0695_SUM: Judgment of the Court (Fourth Chamber) of 8 July 2021.#Rádio Popular – Electrodomésticos, SA 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 – Directive 2006/112/EC – Value added tax (VAT) – Exemptions – Article 135(1)(a) – Definition of ‘insurance’ transactions and of ‘related services performed by insurance brokers and insurance agents’ – Article 174(2) – Right to deduction – Proportional deduction – Extended warranties on household electrical appliances and other computer and telecommunications equipment – Definition of ‘financial transactions’.#Case C-695/19.

May 6, 2025 0 Comments

CELEX:62019CJ0836_SUM: Judgment of the Court (Fourth Chamber) of 2 September 2021.#Toropet Ltd. v Landkreis Greiz.#Reference for a preliminary ruling – Public health – Health rules concerning animal by-products not intended for human consumption – Regulation (EC) No 1069/2009 – Article 9(d) and Article 10(a) and (f) – Classification of products – Decomposition, deterioration and presence of foreign bodies in the material – Effect on the initial classification.#Case C-836/19.

May 6, 2025 0 Comments

CELEX:62019CJ0937_SUM: Judgment of the Court (Eighth Chamber) of 8 July 2021.#Staatsanwaltschaft Köln and Bundesamt für Güterverkehr v KA.#Reference for a preliminary ruling – Regulation (EC) No 1072/2009 – Article 1(5)(d) – Article 8 – International carriage of goods by road from one Member State to another Member State – Cabotage operations following that international carriage in the territory of the latter Member State – Restrictions – Requirement of a Community licence and, where appropriate, a carriage authorisation – Exemptions – Cabotage operations following an international carriage on one’s own account – Conditions.#Case C-937/19.

May 6, 2025 0 Comments

CELEX:62020CJ0190_SUM: Judgment of the Court (Fourth Chamber) of 15 July 2021.#DocMorris NV v Apothekerkammer Nordrhein.#Reference for a preliminary ruling – Medicinal products for human use subject to a medical prescription – Directive 2001/83/EC – Scope – Advertising by a mail-order pharmacy intended to influence not the customer’s choice of a particular medicinal product, but the choice of pharmacy – Prize competition – Free movement of goods – National legislation – Prohibition on offering, advertising or granting advantages and other promotional gifts in the field of therapeutic products – Selling arrangements falling outside the scope of Article 34 TFEU.#Case C-190/20.

May 6, 2025 0 Comments

CELEX:62024CO0046:           Ordonnance de la Cour (sixième chambre) du 28 avril 2025.#RB contre Ayuntamiento de Humanes de Madrid.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Directive (UE) 2019/1023 – Procédures en matière de restructuration, d’insolvabilité et de remise de dettes – Article 23, paragraphe 4 – Exclusion des créances publiques de la remise de dettes – Caractère “dûment justifié” d’une telle exclusion.#Affaire C-46/24.

This document does not exist in English.
May 6, 2025 0 Comments

CELEX:62021CJ0262_SUM: Judgment of the Court (First Chamber) of 2 August 2021.#A v B.#Request for a preliminary ruling from the Korkein oikeus.#Reference for a preliminary ruling – Area of freedom, security and justice – Jurisdiction, recognition and enforcement of decisions in matrimonial matters and the matters of parental responsibility – Regulation (EC) No 2201/2003 – Scope – Article 2(11) – Definition of ‘wrongful removal or retention of a child’ – Hague Convention of 25 October 1980 – Application for return of a child of a young age whose parents have joint custody – Third-country nationals – Transfer of the child and his mother to the Member State responsible for examining an application for international protection under Regulation (EU) No 604/2013 (Dublin III).#Case C-262/21 PPU.

May 6, 2025 0 Comments

CELEX:62020CJ0060_SUM: Judgment of the Court (Fifth Chamber) of 15 July 2021.#„Latvijas dzelzceļš” VAS v Valsts dzelzceļa administrācija.#Reference for a preliminary ruling – Rail transport – Directive 2012/34/EU – Single European railway area – Article 13(2) and (6) – Access to service facilities and to rail-related services – Regulation (EU) 2017/2177 – Reconversion of facilities – Powers of the regulatory body.#Case C-60/20.

May 6, 2025 0 Comments

CELEX:62020CJ0241_SUM: Judgment of the Court (First Chamber) of 15 July 2021.#BJ v État belge.#Request for a preliminary ruling from the Tribunal de première instance du Luxembourg.#Reference for a preliminary ruling – Freedom of movement for workers – Free movement of capital – Income tax – Legislation for the avoidance of double taxation – Income received in a Member State other than that of residence – Method of calculating the exemption in the Member State of residence – Loss of part of the benefit of certain tax advantages.#Case C-241/20.

May 6, 2025 0 Comments

CELEX:62018CJ0605_SUM: Judgment of the Court (Fourth Chamber) of 9 September 2021.#Adler Real Estate AG and Others v Finanzmarktaufsichtsbehörde (FMA).#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Securities admitted to trading on a regulated market situated or operating within a Member State – Obligation of transparency – Notification of ‘major holdings’ in companies acquired by ‘persons acting in concert’ – Directive 2004/109/EC – Fourth subparagraph of Article 3(1a) – Concept of ‘more stringent’ requirements – Directive 2004/25/EC – ‘Supervision’ by an authority designated pursuant to Article 4 of that directive.#Case C-605/18.

May 6, 2025 0 Comments

CELEX:62019CJ0830_SUM: Judgment of the Court (First Chamber) of 8 July 2021.#C.J. v Région wallonne.#Reference for a preliminary ruling – Agriculture – European Agricultural Fund for Rural Development (EAFRD) – Regulation (EU) No 1305/2013 – Delegated Regulation (EU) No 807/2014 – Young farmers setting up – Farm development – Business start-up aid for young farmers – Conditions of access – Equivalence – Not setting up as sole head of the holding – Upper thresholds – Fixing – Criteria – Standard output of the agricultural holding.#Case C-830/19.

May 6, 2025 0 Comments

CELEX:62019CJ0854_SUM: Judgment of the Court (Eighth Chamber) of 2 September 2021.#Vodafone GmbH v Bundesrepublik Deutschland.#Request for a preliminary ruling from the Verwaltungsgericht Köln.#Reference for a preliminary ruling – Electronic communications – Regulation (EU) 2015/2120 – Article 3 – Open internet access – Article 3(1) – End users’ rights – Article 3(2) – Prohibition of agreements and commercial practices limiting the exercise of end users’ rights – Article 3(3) – Obligation of equal and non-discriminatory treatment of traffic – Possibility of implementing reasonable traffic management measures – Additional ‘zero tariff’ option – ‘Zero tariff’ excluded in the case of roaming.#Case C-854/19.

May 6, 2025 0 Comments

CELEX:62019CJ0932_SUM: Judgment of the Court (Sixth Chamber) of 2 September 2021.#JZ v OTP Jelzálogbank Zrt. and Others.#Reference for a preliminary ruling – Consumer protection – Unfair terms – Directive 93/13/EEC – Article 1(2) – Article 6(1) – Loan denominated in foreign currency – Difference between the exchange rate applicable when the loaned funds are released and when they are repaid – Member State legislation providing for the replacement of an unfair term by a provision of national law – Possibility for the national court to invalidate the entire agreement containing the unfair term – Possible consideration of the protection offered by that legislation and of the consumer’s wishes regarding its application.#Case C-932/19.

May 6, 2025 0 Comments

CELEX:62020CJ0337_SUM: Judgment of the Court (Fourth Chamber) of 2 September 2021.#DM and LR v Caisse régionale de Crédit agricole mutuel (CRCAM) - Alpes-Provence.#Reference for a preliminary ruling – Approximation of laws – Payment services in the internal market – Directive 2007/64/EC – Articles 58 and 60 – Payment service user – Notification of unauthorised payment transactions – Liability of the payment service provider for those transactions – Action for liability brought by the guarantor of a payment service user.#Case C-337/20.

May 6, 2025 0 Comments

VSRS Sklep III Ips 2/2024

Odločitev o povračilu potrebnih stroškov postopka, ki jo sodišče izda v obliki sklepa, v razmerju med sodiščem in stranko, ki je do povračila stroškov upravičena po prvem odstavku 155. člena ZPP, ni del sistema DDV. Sodišče stranki, ki mora stroške plačati, ne izstavi računa in ne obračuna DDV, ampak s sklepom tisti stranki, ki je pravdo izgubila, naloži povračilo stroškov v določenem pavšalnem znesku. V zvezi z odmero pravdnih stroškov po OT pomeni DDV na odvetniške storitve le obračunsko postavko, ki je vključena v ceno storitve, v primeru, ko je odvetnik zavezanec za plačilo DDV (drugi odstavek 2. člena OT). Predpostavlja se, da je stranka odvetniku, ki je zavezanec za DDV, plačala račun z vključenim DDV, saj je to dolžna storiti (drugi odstavek 12. člena OT). Kako je pravdna stranka v zvezi s plačilom DDV od odvetniških storitev nadalje uravnala svoje obveznosti iz naslova plačila DDV in ali ima možnost DDV odbiti, v zvezi z odločbo o odmeri...
May 6, 2025 0 Comments

VSRS Sodba X Ips 41/2023

V primeru izdanih računov za opravljene poslovodne storitve, na katerih je obračunan davek na dodano vrednost (DDV), ki ga prejemnik računov tudi poravna, se mora spoštovati načelo nevtralnosti kot temeljno načelo sistema DDV, ne glede na morebitno nacionalno ureditev, ki posredno (z omejitvami glede izvajalca poslovodnih storitev - le fizična oseba) onemogoča obračun DDV na opravljene poslovodne storitve. Za pravico do odbitka vstopnega DDV torej ni bistveno, da je po nacionalni ureditvi opravljanje dejavnosti poslovodenja omejeno na sklenitev pogodbe med fizično osebo in navedeno pravno osebo. Ta omejitev lahko vpliva na nacionalno obdavčitev dohodka, ki je za to izplačan fizični osebi, ne pa na pravico do odbitka DDV, ki mora nastopiti, ko so za to izpolnjeni pogoji, določeni (tudi) z Direktivo o DDV, ki je predpis prava Evropske unije in se zato uporablja primarno (3. a člen URS).
May 6, 2025 0 Comments

CELEX:32024D0633R(01)

The corrigendum does not concern the English version.
May 6, 2025 0 Comments

CELEX:32023D0388R(01)

The corrigendum does not concern the English version.
May 6, 2025 0 Comments

CELEX:32010L0075R(17)

The corrigendum does not concern the English version.
May 6, 2025 0 Comments

CELEX:32025D0646R(01): Corrigendum to Council Decision (CFSP) 2025/646 of 27 March 2025 in support of facilitating a successful outcome of the 2026 Review Conference of the Parties to the Treaty on the Non-Proliferation of Nuclear Weapons (OJ L, 2025/646, 28.3.2025)

May 6, 2025 0 Comments

CELEX:32025D0851: Council Decision (EU) 2025/851 of 14 April 2025 on the conclusion, on behalf of the Union, of the Agreement between Canada and the European Union on the transfer and processing of Passenger Name Record data

May 6, 2025 0 Comments
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