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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.


 

Obvestilo o nezmožnosti odtegnitve OZP – obrazec neOZP, 2. 4. 2024

Tretji odstavek 35. člena Zakona o interventnih ukrepih na področju zdravstva, dela in sociale ter z zdravstvom povezanih vsebin – ZIUZDS (Uradni list RS, št. 136/2023) Zakon o interventnih ukrepih na področju zdravstva, dela in sociale ter z zdravstvom povezanih vsebin (ZIUZDS) določa, če mesečni dohodek zavarovanca, od katerega se odteguje OZP, ne zadostuje za njegovo odtegnitev, OZP za ta mesec pobere ZZZS na podlagi podatka o nezmožnosti odtegnitve za posamezni mesec. Zavezanec za odtegnitev in plačilo OZP, v roku za obračun in plačilo tega prispevka, o nezmožnosti njegove odtegnitve iz razloga iz prejšnjega stavka, obvesti zavarovanca in FURS na obrazcu, ki bo objavljen na spletni strani FURS. Zavezanec za odtegnitev in plačilo OZP obvesti FURS prek portala eDavki. Več pojasnil je na voljo v podrobnejšem opisu Dohodek_iz_delovnega_razmerja.doc (live.com), poglavje 5.6.

Obveščamo vas, da bo na eDavkih uveden nov obrazec Obvestilo o nezmožnosti odtegnitve obveznega zdravstvenega prispevka – OZP (REK-neOZP), s katerim bodo FURS izplačevalci obveščali o prejemnikih dohodka, pri katerih je dohodek prenizek za odtegnitev in plačilo OZP. Obrazec bo na eDavkih na voljo v aprilu 2024. 

Na beta.eDavkih pa je obrazec že odprt.

April 2, 2024 0 Comments

Obvestilo o nezmožnosti odtegnitve OZP – obrazec neOZP, 2. 4. 2024

Tretji odstavek 35. člena Zakona o interventnih ukrepih na področju zdravstva, dela in sociale ter z zdravstvom povezanih vsebin – ZIUZDS (Uradni list RS, št. 136/2023) Zakon o interventnih ukrepih na področju zdravstva, dela in sociale ter z zdravstvom povezanih vsebin (ZIUZDS) določa, če mesečni dohodek zavarovanca, od katerega se odteguje OZP, ne zadostuje za njegovo odtegnitev, OZP za ta mesec pobere ZZZS na podlagi podatka o nezmožnosti odtegnitve za posamezni mesec. Zavezanec za odtegnitev in plačilo OZP, v roku za obračun in plačilo tega prispevka, o nezmožnosti njegove odtegnitve iz razloga iz prejšnjega stavka, obvesti zavarovanca in FURS na obrazcu, ki bo objavljen na spletni strani FURS. Zavezanec za odtegnitev in plačilo OZP obvesti FURS prek portala eDavki. Več pojasnil je na voljo v podrobnejšem opisu Dohodek_iz_delovnega_razmerja.doc (live.com), poglavje 5.6.

Obveščamo vas, da bo na eDavkih uveden nov obrazec Obvestilo o nezmožnosti odtegnitve obveznega zdravstvenega prispevka – OZP (REK-neOZP), s katerim bodo FURS izplačevalci obveščali o prejemnikih dohodka, pri katerih je dohodek prenizek za odtegnitev in plačilo OZP. Obrazec bo na eDavkih na voljo v aprilu 2024. 

Na beta.eDavkih pa je obrazec že odprt.

April 2, 2024 0 Comments

CELEX:62021CA0333: Case C-333/21, European Superleague Company: Judgment of the Court (Grand Chamber) of 21 December 2023 (request for a preliminary ruling from the Juzgado de lo Mercantil de Madrid — Spain) — European Superleague Company SL v Fédération internationale de football association (FIFA), Union of European Football Associations (UEFA) (Request for a preliminary ruling — Competition — Internal market — Rules introduced by international sports associations — Professional football — Private law entities vested with regulatory, control and decision-making powers, and the power to impose sanctions — Rules on prior approval of competitions, on the participation of football clubs and players in those competitions, and also on the exploitation of commercial and media rights related to

April 2, 2024 0 Comments

CELEX:62021CA0750: Case C-750/21 P: Judgment of the Court (Second Chamber) of 8 February 2024 — Pilatus Bank plc v European Central Bank (ECB) (Appeal — Economic and monetary policy — Prudential supervision of credit institutions — Tasks of the European Central Bank (ECB) — Regulation (EU) No 1024/2013 — Article 6(5)(b) — Supervision of a credit institution directly by the ECB — Conditions — Action for annulment — Inadmissibility — Representation of a party — Authority to act granted to the lawyer — Representative not lawfully provided with authority to act)

April 2, 2024 0 Comments

CELEX:62023CN0651: Case C-651/23 P: Appeal brought on 2 November 2023 by Mr Okan Balaban against the order of the General Court (Eighth Chamber) of 23 August 2023 in Case T-13/23, Okan Balaban v European Union Intellectual Property Office

April 2, 2024 0 Comments

CELEX:62022TA0237: Case T-237/22: Judgment of the General Court of 7 February 2024 — Usmanov v Council (Common foreign and security policy — Restrictive measures taken in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine — Freezing of funds — List of persons, entities and bodies subject to the freezing of funds and economic resources — Restrictions on entry into the territories of the Member States — List of persons, entities and bodies subject to restrictions on entry into the territories of the Member States — Inclusion and maintenance of the applicant’s name on the lists — Meaning of ‘supporting actions or policies which undermine or threaten the territorial integrity, sovereignty and independence of Ukraine’ — Article 2(1)(

April 2, 2024 0 Comments

CELEX:62024TN0064: Case T-64/24: Action brought on 9 February 2024 — BPCE and Others v ECB

April 2, 2024 0 Comments

CELEX:62024TN0068: Case T-68/24: Action brought on 12 February 2024 — Solidexpert Polska v EUIPO (woodexpert)

April 2, 2024 0 Comments

CELEX:62023CN0767: Case C-767/23, Remling: Request for a preliminary ruling from the Raad van State (Netherlands) lodged on 13 December 2023 — A.M. v Staatssecretaris van Justitie en Veiligheid

April 2, 2024 0 Comments

CELEX:62022CA0216: Case C-216/22, Bundesrepublik Deutschland (Admissibility of a subsequent application): Judgment of the Court (Grand Chamber) of 8 February 2024 (request for a preliminary ruling from the Verwaltungsgericht Sigmaringen — Germany) — A.A. v Bundesrepublik Deutschland (Reference for a preliminary ruling — Common procedures for granting and withdrawing international protection — Directive 2013/32/EU — Article 33(2)(d) and Article 40(2) and (3) — Subsequent application — Conditions for rejecting such an application as inadmissible — Concept of ‘new elements or findings’ — Judgment of the Court on a question of interpretation of EU law — Article 46 — Right to an effective remedy — Jurisdiction of the national court or tribunal to rule on such an application on the merits in the

April 2, 2024 0 Comments

CELEX:62024TN0090: Case T-90/24: Action brought on 19 February 2024 — Kapitan Navi Elżbieta Stramek i Waldemar Karpiński v EUIPO — Homann Feinkost (Matjeshappen nach ‘Kolberger Art’)

April 2, 2024 0 Comments

CELEX:62023CN0775: Case C-775/23, Bursa Română de Mărfuri: Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 15 December 2023 — Bursa Română de Mărfuri SA v Autoritatea Națională de Reglementare în Domeniul Energiei (ANRE)

April 2, 2024 0 Comments

CELEX:62024TN0087: Case T-87/24: Action brought on 16 February 2024 — Košovan v EUIPO — Volkswagen (Voltwagen)

April 2, 2024 0 Comments

CELEX:62024TN0065: Case T-65/24: Action brought on 9 February 2024 — Confédération nationale du Crédit Mutuel and Others v ECB

April 2, 2024 0 Comments

CELEX:62022TA0353: Case T-353/22: Judgment of the General Court of 7 February 2024 — XH v Commission (Civil service — Officials — Promotion — 2021 promotion exercise — Decision not to promote the applicant to grade AD 7 — Article 45 of the Staff Regulations — Explicit decision rejecting the complaint — Modification of the application — Obligation to state reasons — Manifest error of assessment)

April 2, 2024 0 Comments

CELEX:62024TN0066: Case T-66/24: Action brought on 8 February 2024 — Lidl v EUIPO — Liquidleds Lighting (LED light bulbs)

April 2, 2024 0 Comments

CELEX:62021TB0724(01): Case T-724/21: Order of the General Court of 8 February 2024 — IL and Others v Parliament

April 2, 2024 0 Comments

CELEX:62024TN0093: Case T-93/24: Action brought on 19 February 2024 — Lantmännen and Lantmännen Biorefineries v Commission

April 2, 2024 0 Comments

CELEX:62024TN0069: Case T-69/24: Action brought on 12 February 2024 — Puma v EUIPO — Puma (puma acoustics)

April 2, 2024 0 Comments

CELEX:62022TA0563: Case T-563/22: Judgment of the General Court of 7 February 2024 — VP v Cedefop (Civil service — Members of the temporary staff — Fixed-term contract — Non-renewal of a contract for an indefinite period — Article 266 TFEU — Decision adopted in compliance with a judgment of the General Court — Measures necessary to comply with a judgment delivered in an action for annulment)

April 2, 2024 0 Comments
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